OR, Series 1, Vol. 32, Part 3, Page 832

April 27, 1864
His Excellency President Davis 
   I am pressing the completion of the Mobile & Ohio Railroad up to Corinth,  and so soon as that is completed will move Forrest's headquarters up there, take possession of the fort, will arm it and establish a post there. It will give me a point from which to afford protection to the Western District, to threaten Memphis and Paducah, and from whence to move on the Tennessee Valley, and so on the flank of any movement from Decatur southward or eastward. I find, too, it can be availed of as a point at which to receive from the Tennessee River, via the military road built by Halleck from Pittsburg Landing, 18 miles, commissary and quartermaster's stores in exchange for cotton under existing contracts. Under the authority of the War Department I am about completing an arrangement with an entirely reliable party, a contract for such supplies to be brought in by that route, the cotton in all cases not to be delivered until the goods are first received and in hand.
   The receipts under the J. J. Pollard contract, via the Yazoo and Mississippi Rivers, have begun and promise to be what we could desire. I am pressing the completion of the {Mississippi} Central and {New Orleans, Jackson &} Great Northern Railroad up to Holly Springs, and the connection across Pearl River with the Southern {of Mississippi} Railroad. In about ten days hope to be able to transport the stores delivered by rail from any point on that road via Jackson eastward. I shall have the railroad southward to the lake shore completed by the working parties now upon it about the same time. This will greatly facilitate the transportation of arms to the Trans-Mississippi Department, as the best point of crossing the river is about Tunica, as also to receive stores through that route should it be expedient.
I have the honor to be, respectfully, your obedient servant,
L. Polk