Unfortunately, at this time, civil war prevails in the land, and necessarily the military, for the time being, must be superior to the civil authority, but it does not therefore destroy it.  Civil courts and executive officers should still exist and perform duties, without which civil or municipal bodies would soon pass into disrespect—­an end to be avoided.  I am glad to find in Memphis a mayor and municipal authorities not only in existence, but in the co-exercise of important functions, and I shall endeavor to restore one or more civil tribunals for the arbitration of contracts and punishment of crimes, which the military have neither time nor inclination to interfere with.  Among these, first in importance is the maintenance of order, peace, and quiet, within the jurisdiction of Memphis.  To insure this, I will keep a strong provost guard in the city, but will limit their duty to guarding public property held or claimed by the United States, and for the arrest and confinement of State prisoners and soldiers who are disorderly or improperly away from their regiments.  This guard ought not to arrest citizens for disorder or minor crimes.  This should be done by the city police.  I understand that the city police is too weak in numbers to accomplish this perfectly, and I therefore recommend that the City Council at once take steps to increase this force to a number which, in their judgment, day and night can enforce your ordinances as to peace, quiet, and order; so that any change in our military dispositions will not have a tendency to leave your people unguarded.  I am willing to instruct the provost guard to assist the police force when any combination is made too strong for them to overcome; but the city police should be strong enough for any probable contingency.  The cost of maintaining this police force must necessarily fall upon all citizens equitably.  I am not willing, nor do I think it good policy, for the city authorities to collect the taxes belonging to the State and County, as you recommend; for these would have to be refunded.  Better meet the expenses at once by a new tax on all interested.  Therefore, if you, on consultation with the proper municipal body, will frame a good bill for the increase of your police force, and for raising the necessary means for their support and maintenance, I will approve it and aid you in the collection of the tax.  Of course, I cannot suggest how this tax should be laid, but I think that it should be made uniform on all interests, real estate, and personal property, including money, and merchandise.

All who are protected should share the expenses in proportion to the interests involved.  I am, with respect, your obedient servant,

W. T. SHERMAN, Major-General commanding.

HEADQUARTERS FIFTH DIVISION,
MEMPHIS, August 7, 1862.

Captain FITCH, Assistant Quartermaster, Memphis, Tennessee.