The writer, from his experience in the field, knows it to be very difficult to report accurately, after a great battle, the losses in killed, wounded and prisoners, but he has often been impressed with the exaggeration of generals, Federal and Confederate, in giving estimates of the numbers opposing them, and the losses they inflict upon their adversaries. Here we have Rosecrans reporting Bragg's army opposed to him at 62,490, and General Bragg reporting Rosecrans' army at from 60,000 to 70,000; Rosecrans estimating Bragg's loss at 14,560, and Bragg reporting an estimated loss for Rosecrans at 25,273. By the official statements of both generals, as shown in the army returns, now published by the government in its invaluable War Records of both armies, Rosecrans engaged Bragg's 34,650 of all arms, with a force of 43,400 of all arms. ‘On the whole,’ said General Rosecrans in his report, written six weeks after the battle, ‘we fought superior numbers on unknown ground, inflicted much more injury than we suffered, were always superior on equal ground with equal numbers, and failed of a most crushing victory on Wednesday [December 31st] by the extension and direction of our right wing.’ The facts are that Bragg was victorious everywhere on the field, except on his extreme right, and after the withdrawal of Rosecrans' left on the river, at night, the whole battlefield was Bragg's, with all its spoils. He captured 31 pieces of artillery; over 6,000 prisoners, two brigadiergenerals
