OR, Series 1, Vol. 15, Page 211

Hdqrs. Dist. of Texas, New Mexico, and Arizona
Galveston, February 26, 1863
 
General S. Cooper
Adjutant and Inspector General
Richmond, Va.
 
Sir,
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   I remained a day or two in Houston, and then proceeding to Virginia Point, on the main-land, opposite to Galveston Island I took with me a party of 80 men, supported by 300 more, and passing through the city of Galveston at night I inspected the forts abandoned by our troops when the city was given up. I found the forts open in the rear, and taken in reverse by every one of the enemy's ships in the harbor. They were therefore utterly useless for my purposes. The railway track {of the Galveston, Houston & Henderson RR} had been permitted to remain from Virginia Point to Galveston, and by its means I purposed to transport to a position near to the enemy's fleet the heavy gun hereinafter mentioned, and by assembling all the movable artillery that could be collected together in the neighborhood I hoped to acquire sufficient force to be able to expel the enemy's vessels from the harbor.
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   To attain the object in view I had at my disposal six siege pieces, the heaviest weighing 5,400 pounds. I also caused to be constructed a railroad ram, armed with an 8-inch Dahlgren and mounted on a railway flat. This flat and gun were carried by railway to a point within a few hundred yards of the Harriet Lane. A large quantity of cotton was transported in the same way, with the view of using it in making a breastwork for this gun should we not succeed in our object before daylight. In addition I had fourteen field pieces, some of them rifled and some smooth-bore. Three of the heaviest of the siege guns had to be transported 9 miles, the others 7 miles, between sunset, and 12 o'clock, under cover of the darkness and over very difficult roads.
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   Lieut. Col. J. H. Manly, of Cook's regiment, was ordered to Virginia Point to defend that work, which was our base of operations, and which was connected with Galveston Island by a railroad bridge 2 miles in length, open to the attack of the enemy. *****
I am, very respectfully, your obedient servant,
J. Bankhead Magruder
Major-general, Commanding

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