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Rh him as a basis for determining the strength of the Army of the Potomac at the same time.

According to the best information that I have, and after a careful study of the subject, I think that General Lee's strength at Gettysburg, embracing his entire effective force of all arms of the service, from first to last, was, in round numbers, 67,000. So, also, after a careful review of all the evidence, I would say that General Meade had about 105,000. The Count contends that we should include Jones' and Robertson's brigades of cavalry, that reached us after the battle; but he is careful to exclude the troops taken from Harper's Ferry by General Meade and sent to Frederick. There is as much reason for counting the one as the other. Nevertheless, I do count the two brigades of cavalry of General Lee's army, and do not count the Federals at Frederick.

On the 31st May, General Lee's effective was 74,451. He received after that one brigade, Pettigrew's; but, to offset this addition, we must deduct Corse's brigade and one of Pettigrew's regiments, left in Virginia. The cavalry, under Jenkins and Imboden, was not embraced in the report of the 31st May, and must be added. The two brigades numbered about 3,000 men. This was offset by the loss sustained by the brigades of Hampton, Fitz Lee, and W. H. F. Lee in their encounters with the enemy before and after crossing the Potomac, and by reason of their hard marching. General Lee says that "the ranks of the cavalry were much reduced by its long and arduous march, repeated conflicts, and insufficient supplies of food." Then the army, in its movement north, in the fighting in the valley, and in guards for captured property, was reduced about ten per cent. According to my estimate, we had 53,500 infantry. There were nine divisions, and this would give an average of about 6,000. I think nearly every living division commander of General Lee's army will endorse these figures. Of cavalry, I think there was, in round numbers, 9,000. There were seven brigades, counting Imboden and Jenkins—an average of 1,300 to the brigade. The five with the army on the 31st May had an average of but 2,000, and Jenkins and Imboden had originally an average of but 1,500, showing an original average of, say, 1,800. This reduction in the cavalry is but a reasonable one, considering their service between the 31st May and 1st of July. The artillery I put at 4,500. The three arms of