"Sir: I have to report that about 11 o'clock a.m., on the morning of the 1st instant, in about the parallel of Topsail Inlet, N.C., I discovered a steamer close inshore, showing heavy columns of smoke. I headed for her at once, and, upon approaching, found her ashore at the mouth of Stump Inlet. Her crew were busy throwing overboard her cargo, a portion of which was scattered along the beach. When within reach of my guns, her crew and people fled in their boats, when I fired a few guns to disperse any enemies that might be hovering near. I boarded and took possession of the steamer, which proved to be the blockade runner Wild Dayrell. All the papers which I could find I herewith transmit. She was inward bound, two days from Nassau. I found her furnaces filled with fuel and burning, with the intention of destroying her boilers. I hauled her fires and found her machinery and the vessel in perfect order, with a portion of her cargo, consisting of assorted merchandise, still on board. I immediately got our hawsers and attempted to pull her off, but failed, owing to the falling of the tide. I made another attempt at 1 o'clock a.m. on the morning of the 2d, but parted the hawser. The weather looking bad, I put to sea until daylight, when I returned and assumed a new position to endeavor to get her off.

"In the meantime, I commenced to lighten the vessel by throwing overboard about 20 tons of coal. At high water, about 2 p.m. of the 2d, I commenced tugging at her again, when, after some time, the current sweeping me close to the shoal to leeward, the Sassacus struck twice lightly. I cut the hawser and steamed up to a new position and anchored. During this trial, the U.S.S. Florida, Commander Crosby, came in and anchored, with offers of assistance to us. During this trial the wind blew fresh from the southward and westward in heavy flaws, which was the principal cause of my failure to get her off. I then steamed up to a new position to try her again. On the 3d, while getting on board our hawsers to the prize, with the assistance of the boats of the Florida, my cable suddenly parted and I was forced to steam out to keep from fouling the Florida, which was anchored near, and in so doing parted the hauling lines of the hawsers, which were being hauled in by the Florida's men on board the prize.

"During this last operation the enemy appeared and opened fire with musketry upon the Sassacus and the boats coming from the prize. Both vessels promptly opened fire and the enemy were driven off.

"I would here observe that the cable of this vessel parted unduly, without having been strained by any swell or heavy wind, thus losing the anchor and about five fathoms of cable. We were anchored in two and three-quarter fathoms water; the cable was undoubtedly bad.

"Upon consultation with Commander Crosby we decided that it was impossible to get the steamer off, and that we must destroy her. Accordingly, I gave the signal to the men on board of her to set fire to her thoroughly and return aboard, which was done. Both vessels then opened fire upon the steamer, and she was riddled at about the water line with raking shots from the Sassacus. No attempt was made to save her cargo, as I deemed it impracticable to do so. Not one-half of her cargo had been thrown overboard and the rest, which I deemed very valuable merchandise, was consumed with the vessel. Valuable time would have been lost in the effort, and to pillage her would have demoralized my men for healthy action in some future similar service. Having effected this duty, I put to sea at about eight o'clock of the evening of the 3d.

"I transmit herewith an appraisement of value of the steamer and cargo, made by a board ordered upon that service.

"I have the honor to be, Sir,
"Very respectfully,
"Your obedient servant,
"F.A. Roe,
"Lieutenant Commander.
"Acting Rear Admiral S.P. Lee,
"Comdg. North Atlantic Blockading Squadron,
Hampton Roads."

The "General Beauregard."

Of the steamer General Beauregard I have but little information, although I remember her as a valuable ship. The Richmond Whig of December 16, 1863, states that according to the Wilmington Journal this steamer was chased ashore by the Federal blockaders on the night of the 11th instant some distance above Fort Fisher, near Battery Gatlin, and that she had been set on fire.