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he numerical returns be made "on the forms furnished and according to the directions expressed on them" (General Orders No. 64, Sept. 8, 1862). The column "Effective Total" in these returns included only enlisted men carrying arms and actually in the line of battle. It excluded all officers, the non-commissioned staff, extra-duty men, the sick in hospital, and those in arrest. To secure uniformity in the method of reporting in his army and to correct some irregularity, General Bragg issued a circular, as follows (Official Records, vol. xxiii. pt. ii. p. 619):-- [Circular.] "HEADQUARTERS, ARMY OF TENNESSEE, TULLAHOMA, January 29, 1863. Hereafter, under the column of 'Effective Total' in the reports from this army, extra-duty men and men in arrest will not be included. The 'Effective Total' must include only the fighting field force--those who are carried into the field of battle with fire-arms in their hands. By command of General Bragg. GEORGE WM. BRENT, Assistant Adjutant-General." Before the publication of the Official Records, I had occasion to call attention to the subject: see "The Nation," May 21, 1874, p. 334; also "Atlanta" (Scribners' Series), pp. 27, 28; and again in "The Nation," February 2, 1893, p. 86. A fair comparison between the Confederate and the National armies, therefore, demands a computation of numbers by the same method; and as we did not use forms containing the "Effective Total" as reported by the Confederates, the columns of officers and men "present for duty" which are computed alike in the returns on both sides are the most satisfactory and fair basis of comparison.] He did not think Bragg would fight, but would retreat, and thought that in such a case he would not be hindered from sending more help to Johnston. Again, as forage in the country was scarce, he voted against an early advance. Thomas did not believe Bragg had been materially weakened, for if any troops had been sent away, he thought they had returned or their places had been supplied. He concluded that Bragg was ready to fight with an army at least as large as that of Rosecrans; that to hold our army where it was would sufficiently prevent further reduction of Bragg's; that an advance would give the latter the advantage and was not advisable. His preference for defensive warfare was very evident. He said it was true that Bragg might be reinforced and take the initiative, but that he "should be most happy to meet
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