Statistics for occurrence #1 of “General Humphreys” in chapter 1.5, section c.1.5.12, page 61 of Southern Historical Society Papers, Volume 21.:

...162,239 reported by the Secretary of War and based on the return from those armies, we would have a total of Grant's effective men, according to General Humphreys' method of computation, of 146,239. General Humphreys , taking the morning reports of March 31, 1865, of men present for duty, equipped (which he states is meant to represent the effective force, or total number of men available for line of battle, and e...
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