The rebel ration allowed by their law gave thirty-seven and a half pounds of corn meal, three pounds of rice, or five pounds of peas, ten pounds of bacon, salt, &c., monthly, of twenty-eight days, or about twenty ounces of meal daily, and about six ounces of bacon. We have, as an aggregate number of men for the above period (prisoners and guards), 29,000 + 4000 × 92 = 3,036,000 men, requiring, according to law, three million seven hundred and ninety-five thousand pounds of corn meal. Now the commissary states that he furnished 226,700 bushels of corn meal and flour; or, multiplied by 50 pounds = 11,335,000 pounds, thus giving to each man more than three and one-fifth pounds of meal and flour; or, allowing the usual per cent. of water, more than four pounds of bread. That these men had sixty-eight ounces of corn bread apiece, or that they could have eaten it if they had been furnished that quantity, is not for a moment to be considered. This analysis betrays the falsity of the commissary's statement, and invalidates the remainder of his accounts. It cannot be said that this meal was to be stored for future use, for it is well known that corn meal will not keep in this climate but for a few days without fermentation taking place. There is, again, another serious item to be considered in connection with this statement. Why should this overplus, of more than seven millions of pounds of meal, be sent to this prison, when the army of Virginia was calling loudly for grain? The statement and the figures indicate simply a foolish desire to cover up deficiencies, and that too in a very hasty manner. XX. The same commissary states that he sent, during the same period of time, three hundred and thirty-nine thousand pounds of bacon, or five million four hundred and twenty-four thousand ounces. This will give thirty-six hundred and eighty-four pounds of bacon each day of the ninety-two days; and, after allowing six ounces per man to the rebel garrison, we shall have remaining but two thousand pounds to be divided among the twenty-nine thousand prisoners, or about one and one seventh ounces of bacon to each man. Thus the account of the commissary, if true, proves that the statement of the prisoners, that they received but two to four ounces of bacon daily, was correct.