number of the riflemen deserted and went over to the enemy and some no doubt escaped towards the other end of the Island. On the whole I do not think we had 50 men killed in the action." (_MS. letter._) These are statements made by officers who were present at the battle, and who wrote within a few days of the event. They all, with many others, reach the same conclusion that the enemy suffered in killed and wounded as much if not more than the Americans. Their testimony, moreover, is strengthened by what we know directly and indirectly from the returns and other sources. The loss in officers, of which we have exact figures, is one basis of calculation. Ninety-one, as already stated, were taken prisoners, of whom nine were reported wounded in Howe's return. Among these were General Woodhull, Colonel Johnston, and Captain Jewett, all three mortally wounded, and Captain Bowie and Lieutenant Butler, of the Marylanders; Captain Johnston, of the artillery; Captain Peebles, of Miles', and Lieutenant Makepeace, of Huntington's. [Colonel Johnston is usually mentioned as having been killed on the field. But Howe's return gives one New Jersey colonel prisoner, and Elking's Hessian account states that he was wounded after being made prisoner.] Among officers known to be wounded, not captured, were Major McDonough, Lieutenants Course and Anderson, of the Delawares; Lieutenant Hughes, of Hitchcock's; and Captain Farmer, of Miles'. Lieutenant Patterson, of Hay's detachment, was either killed or captured (Colonel Cunningham's return). The officers killed were Lieutenant-Colonel Parry, Captain Carpenter, Captain Veazey, and Lieutenants Sloan, Jacquet, and Taylor. Various accounts state that Colonel Rutgers, Lieutenant-Colonel Eppes, Major Abeel (of Lasher's), Captain Fellows, and Lieutenant Moore (of Pennsylvania) were killed, but there is an error in each case, all these officers being reported alive at different dates after the battle. We have, then, twenty-one killed or wounded (six only killed on the field) among the American officers engaged in the action. If, as we have a right to assume, the same proportion held among the enlisted men, our total loss in killed and wounded could not have exceeded two hundred or two hundred and fifty, or more than one hundred less than the enemy's loss. Parsons and Atlee write that they lost but two or three. Miles says that in one of his skirmishes he lost a number of men, but nearly all were made prisoners. Little's regiment lost one killed; Hitchcock's the same. The five companies of Smallwood's battalion that attacked Cornwallis lost but one officer wounded, or at the most one killed and one wounded, and there is no reason to suppose that the men suffered very heavily.