A cavalry regiment is now composed of twelve companies, usually divided into six squadrons, of two companies each, or better subdivided into three battalions of four companies each.  This is an excellent form, easily admitting of subdivision as well as union into larger masses.

A single battalion of four companies, with a field-officer, will compose a good body for a garrison, for a separate expedition, or for a detachment; and, in war, three regiments would compose a good brigade, three brigades a division, and three divisions a strong cavalry corps, such as was formed and fought by Generals Sheridan and Wilson during the war.

In the artillery arm, the officers differ widely in their opinion of the true organization.  A single company forms a battery, and habitually each battery acts separately, though sometimes several are united or “massed;” but these always act in concert with cavalry or infantry.

Nevertheless, the regimental organization for artillery has always been maintained in this country for classification and promotion.  Twelve companies compose a regiment, and, though probably no colonel ever commanded his full regiment in the form of twelve batteries, yet in peace they occupy our heavy sea-coast forts or act as infantry; then the regimental organization is both necessary and convenient.

But the infantry composes the great mass of all armies, and the true form of the regiment or unit has been the subject of infinite discussion; and, as I have stated, during the civil war the regiment was a single battalion of ten companies.  In olden times the regiment was composed of eight battalion companies and two flank companies.  The first and tenth companies were armed with rifles, and were styled and used as “skirmishers;” but during ’the war they were never used exclusively for that special purpose, and in fact no distinction existed between them and the other eight companies.

The ten-company organization is awkward in practice, and I am satisfied that the infantry regiment should have the same identical organization as exists for the cavalry and artillery, viz., twelve companies, so as to be susceptible of division into three battalions of four companies each.

These companies should habitually be about a hundred one men strong, giving twelve hundred to a regiment, which in practice would settle down to about one thousand men.

Three such regiments would compose a brigade, three brigades a division, and three divisions a corps.  Then, by allowing to an infantry corps a brigade of cavalry and six batteries of field-artillery, we would have an efficient corps d’armee of thirty thousand men, whose organization would be simple and most efficient, and whose strength should never be allowed to fall below twenty-five thousand men.

The corps is the true unit for grand campaigns and battle, should have a full and perfect staff, and every thing requisite for separate action, ready at all times to be detached and sent off for any nature of service.  The general in command should have the rank of lieutenant-general, and should be, by experience and education, equal to any thing in war.  Habitually with us he was a major-general, specially selected and assigned to the command by an order of the President, constituting, in fact, a separate grade.