William F. Fox, Lt. Col. U. S. V., Regimental Losses in the American Civil War, 1861-1865: A Treatise on the extent and nature of the mortuary losses in the Union regiments, with full and exhaustive statistics compiled from the official records on file in the state military bureaus and at Washington

In some of the regiments of the preceding list, a part of the enrollment has been omitted, and the percentage was calculated on the number enrolled during the period of active service. In some cases deduction was made for large bodies of conscripts which never joined the regiment, although their names were borne upon the rolls; also, for accessions of substitutes and drafted men who did not reach the regiment until the fighting had practically ended. Partial enrollments were used in calculating the percentages of the Second Massachusetts, Third Wisconsin, Twentieth Massachusetts, Seventh West Virginia, Eighty-second New York, and Eighty-third New York.

There were many regiments which would appear in the preceding table of high percentages were it not that their rolls were unduly swelled by useless names; by conscripts and mercenaries