Although I trust the garrison duty at Quebec is carried on with every regard to the safety of the place, together with the strictest attention to all prescribed forms and regulations, yet the winter has nearly passed without a single instance of neglect or misconduct having occurred among the 100th regiment; and it is a pleasing task to report, that so exemplarily have the men behaved, that, even regimentally, only one corporal punishment has been inflicted for the last three months. I am now speaking of men who, being nearly all Irish, are of all others the most volatile and easily led astray. Should they, therefore, hereafter be seduced by the various temptations by which they are surrounded, I hope to escape the imputation of judging too hastily and partially. The men were principally raised in the north of Ireland, and are nearly all Protestants; they are robust, active, and good looking. The troops in this country are precluded, by the severity of the climate during seven months in the year, from exercising out of doors: it cannot, therefore, be expected that the 100th regiment can, considering the little practice it has had in the field, and after such a long interval, be very expert in its manoeuvres; but as Lieut.-Colonel Murray possesses both capacity and inclination, and as a good foundation is already laid, the most rapid progress may be expected so soon as the season enables him to commence his labours. A large room has been allotted in the barracks to the purposes of drilling with arms, from which the garrison has derived essential benefit. The clothing for the present year is all fitted, and appears very good. Every man is provided with a great coat, agreeably to His Majesty's regulations; but as the great coat is necessarily worn on all occasions for six months in the year, it cannot by the strictest economy be made to last the specified time. Those of the 100th have been two years in wear, and are so far expended, that they will become wholly unserviceable before next winter. I know of no other alternative but supplying others at the charge of the men, which opinion I have given to Lieut.-Colonel Murray, who applied to me on the subject. The messes have been all along abundantly provided. Indeed, the soldiers in this country live in a perfect state of luxury unknown any where else. The non-commissioned officers and privates acknowledge to have received every thing which is their due in respect to pay and clothing. One man claims a part of his bounty, which, he says, has been withheld. A regimental court martial has already decided against him, but the business shall again be investigated by a garrison court martial.