icial report of Colonel Simonton,
commanding the brigade, the loss of the Eighth Kentucky was 27 killed
and 72 wounded. According to Major Brown's estimate, two of the Virginia
regiments lost none killed or wounded, and the aggregate of the loss of
the four regiments was 13 killed and 113 wounded; according to the
brigade reports, every regiment lost both killed and wounded, the
aggregate being 41 killed and 166 wounded. Major Brown's estimate omits
the Kentucky cavalry battalion of three companies. It names also only
seven artillery companies, while the Nashville _Patriot's_ account and
the memorandum on the manuscript plan of the intrenchments name eight.
This estimate is also incomplete. It gives only the number engaged
belonging to regiments and companies, and thereby excludes brigade and
division commanders, and their staff and enlisted men at their
headquarters; it also excludes the "four hundred raw troops" (the
reports give them no other designation) who arrived too late to be
engaged, but in time to be surrendered; and the estimate being only of
those engaged, excludes sick, special duty men, and all except the
muskets and sabres present for duty in the works. Such an estimate of
"effective" or "engaged" is no basis for a statement of the number
surrendered. The morning report of Colonel Bailey's regiment, the
Forty-ninth Tennessee, for January 14th, was 680 effectives out of an
aggregate of 777. His last morning report before the surrender was 393
effectives out of an aggregate of 773. Major Brown's estimate gives this
regiment 372 engaged. Colonel Bailey's morning report of those present
with him on the way from Donelson to Cairo, which included none from
hospitals, was, officers and men, 490.

There is no report of trustworthy accuracy, giving either the aggregate
or the effective strength. Ten thousand five hundred prisoners were put
into the charge of Colonel Whittlesey, of the Twentieth Ohio; of which
number he sent north, guarded by his own regiment, about six thousand
three hundred; another, but much smaller body, was put into the hands of
Colonel Sweeney. Besides these, were the wounded and sick in hospital,
in camp, and some left on the field. Colonel Whittlesey, at the time,
estimated the entire number taken charge of, including sick and wounded,
at 13,000. General Floyd said that the boats which carried across and
up the river his four Virginia regiments, took at the same time about as
many other tr