On May 7th, the 23d relieved the 25th Mass. regiment doing provost duty in Newbern, where it continued until Nov. 20th, when it was in turn relieved by the 17th.

In January, the 23d formed part of the expedition to South Carolina, but did nothing, owing to a misunderstanding between Gens. Foster and Hunter, and returned, in April to North Carolina, and encamped at a place called Carolina City, near Morehead City.

Later it was transferred to Norfolk, and, I believe, is at present in that portion of the department.

The 23d bears the reputation of being a good regiment, and stands high on the roll of honor. Success to the old 23d.

The 24th Mass. regiment, Col. Stevenson, was recruited at Readville, and formed part of the Burnside expedition to North Carolina, and in the battles of Roanoke Island and Newbern, acted a conspicuous and noble part. This regiment, in common with others, had its share of marching on expeditions and doing picket duty (in which it had several sanguinary engagements with the enemy, who were invariably defeated). It accompanied Gen. Foster to South Carolina, where it has added fresh laurels to its name, as well as in Florida, where it remained until April last. The 24th is a splendid regiment. It is now in the army of the Potomac, and has shared in the triumphs which have at length rewarded that long-suffering but noble and brave army—that has at length came 'out of the wilderness.'

The 25th regiment, Col. Upton, was raised in the western part of the State, and left Camp Lincoln, Worcester, to join Burnside, and take part in his expedition. Little need be said, save that this regiment has inscribed on its banners such names as 'Roanoke Island,' 'Newbern,' 'Kinston,' 'Whitehall,' 'Goldsboro,' &c., &c. This regiment did the first provost duty in North Carolina. The 25th has taken part—together with the 23d and 27th—in the late brilliant advance of Gen. Butler on Richmond, where it has come in for its share of glory and hard knocks.

The 27th, Col. Lee, was also raised in the western part of the State, and left Springfield Jan. 6th, and joined Burnside's troops at Annapolis, Md. The 27th shared in all the battles, marches, and picket-skirmishes in North Carolina. In fact, the history of one of these regiments is the history of the whole. All, alike, have a glorious record, and have earned the same by the hardest kind of fighting, marching and suffering.

In October, the first of the nine months regiments began to arrive. The 44th was, I believe, the first of these—a fine-looking body of men; but seeming more like a regiment of officers than soldiers. Their style of dress, though about the same as the 'regulation,' varied in being of a much finer texture, and containing, at least, two more buttons on the tails of their dress coats than the regulation allowed to privates. (Orders were issued during our stay in the city to cut off the extra buttons, and much ill-feeling was created by the remorseless cur-tail-ment practiced by the men of the Seventeenth towards their fellow-soldiers of the 44th.) Some of the men, too, seemed to possess a consciousness of their superiority, induced, no doubt, by their fancied higher social standing at home, and passed the poor three-years men with the same patronizing and patrician air, their eye-glasses clasped upon their noses in the same manner, as when strutting amid their fathers' workmen in Massachusetts, or when promenading the thoroughfares, and ogling the girls (beg pardon, young ladies) at home. It is true they were civil, and mostly well-behaved young men; but their civility, though well intended, was bestowed with a hauteur which had an opposite effect, and left rankling in the minds of their less favored comrades (all soldiers are comrades) a feeling of envy and, perhaps, disgust. Undoubtedly, there were men in this regiment of a very high order of intellect; but there was a class among them composed of puny clerks and school-boys, whose notions of the world and what constituted a man were about as crude as those of any apron-string hero could be; and it was the influence of this class operating as the representative of that better and really respectable one whose good sense kept it in the background, which caused this regiment to be unjustly criticised and hated—and by none more than its co-nine months comrades of other organizations. To show how prejudice will jump at conclusions, it was confidently predicted they would never stand fire; but they did stand fire bravely, and acted in many respects in a most creditable manner for so new an organization. A story went the rounds, and which may not be true, to this effect:—On the Tarboro expedition, the 44th were in the advance, when the cavalry, after waking up the rebs, and finding them in large force ahead, fell back, and their lieutenant (Mix), seeing no one taking the necessary steps in such an emergency, rode up to the captain of an advance company of the 44th, and said:

"Deploy your men, captain; the rebs are close upon us!"