"Upon consultation with Commander Crosby we decided that it was impossible to get the steamer off, and that we must destroy her. Accordingly, I gave the signal to the men on board of her to set fire to her thoroughly and return aboard, which was done. Both vessels then opened fire upon the steamer, and she was riddled at about the water line with raking shots from the _Sassacus_. No attempt was made to save her cargo, as I deemed it impracticable to do so. Not one-half of her cargo had been thrown overboard and the rest, which I deemed very valuable merchandise, was consumed with the vessel. Valuable time would have been lost in the effort, and to pillage her would have demoralized my men for healthy action in some future similar service. Having effected this duty, I put to sea at about eight o'clock of the evening of the 3d. "I transmit herewith an appraisement of value of the steamer and cargo, made by a board ordered upon that service. "I have the honor to be, Sir, "Very respectfully, "Your obedient servant, "F.A. Roe, "_Lieutenant Commander_. "Acting Rear Admiral S.P. Lee, "_Comdg. North Atlantic Blockading Squadron, Hampton Roads_." The "General Beauregard." Of the steamer _General Beauregard_ I have but little information, although I remember her as a valuable ship. The _Richmond Whig_ of December 16, 1863, states that according to the _Wilmington Journal_ this steamer was chased ashore by the Federal blockaders on the night of the 11th instant some distance above Fort Fisher, near Battery Gatlin, and that she had been set on fire. Captain Ridgely of the Federal cruiser _Shenandoah_ (which chased my ship the _Lilian_ for five hours later) reported to Admiral S.P. Lee, December 16, 1863, that on the evening of the 11th of December, 1863, between seven and eight o'clock, the cruiser _Howquah_ saw the _General Beauregard_ coming down the beach heading for Cape Fear or New Inlet. He gave chase and opened fire on him. The _Beauregard_ being impeded by a heavy sea and finding escape impossible, ran ashore at the point already described. The next morning the cruiser, accompanied by the _Tuscarora_, tried to board the _Beauregard_, but they were attacked by two Confederate batteries, one to the north and another to the south of the stranded vessel, and driven off, the _Tuscarora_ being struck by a Confederate shell in her quarter. The _Beauregard_ is still conspicuous on Carolina Beach at all stages of the tide, showing her battered hull high above the level of the sea. The "Douro."