A Federal account—letter from Adjutant-General Frederic speed.[We cheerfully give place to the following letter, which is a different version from the account of Sabine Pass which has been received among Confederates, and is very different from the one which follows it. We publish without comments:] 
President Davis's account.[In order that our readers may have ‘the other side,’ and that there may go into our record a full and authentic narrative of this heroic action, we copy the account given by President Davis in ‘Rise and Fall of the Confederate Government.’] The strategic importance to the enemy of the possession of Sabine river caused the organization of a large expedition of land and naval forces to enter and ascend the river. If successful, it gave the enemy short lines for operation against the interior of Texas, and relieved them of the discomfiture resulting from their expulsion from Galveston Harbor. The fleet of the enemy numbered twenty-three vessels. The forces were estimated to be ten thousand men. No adequate provision had been made to resist such a force, and, under the circumstances, none might have been promptly made on which reliance could have been reasonably placed. A few miles above the entrace into the Sabine river a small earthwork had been constructed, garrisoned at the time  of the action by forty-two men and two lieutenants, with an armament of six guns. The officers and men were all Irishmen, and the company was called the ‘Davis Guards.’ The Captain, F. H. Odlum, was temporarily absent, so that the command devolved upon Lieutenant R. W. Dowling. Wishing to perpetuate the history of an affair in which I believe the brave garrison did more than an equal force had ever elsewhere performed, I asked General Magruder, when I met him after the war, to write out a full account of the event; he agreed to so, but died not long after I saw him, and before complying with my request. From the publications of the day I have obtained the main facts, as they were then printed in the Texas newspapers, and, being unwilling to summarize the reports, give them at length:
Captain F. H. Odlum's official report.
Commodore Leon Smith's official report.
The Daily Post, of Houston, Texas, of August 22, 1880, has the following: A few days after the battle each man that participated in the fight was presented with a silver medal inscribed as follows: On one side “ D. G.,” for the Davis Guards, and on the reverse side, “Sabine Pass, September 8, 1863.” Captain Odlum and Lieutenant R. W. Dowling have gone to that bourne whence no traveler returns, and but few members of the heroic band are in the land of the living, and those few reside in the city of Houston, and often meet together and talk about the battle in which they participated on the memorable 8th of September, 1863. The following are the names of the company who manned the guns in Fort Grigsby, and to whom the credit is due for the glorious victory: ‘Lieutenants R. W. Dowling and N. H. Smith; Privates Timothy McDonough, Thomas Dougherty, David Fitzgerald, Michael Monahan, John Hassett, John McKeefer, Jack W. White, Patrick McDonnell, William Gleason, Michael Carr, Thomas Hagerty, Timothy Huggins, Alexander McCabe, James Flemming, Patrick Fitzgerald, Thomas McKernon, Edward Pritchard, Charles Rheins, Timothy Hurley, John McGrath, Matthew Walshe, Patrick Sullivan, Michael Sullivan, Thomas Sullivan, Patrick Clare, John Hennessey, Hugh Deagan, Maurice Powers, Abner Carter, Daniel McMurray, Patrick Malone, James Corcoran, Patrick Abbott, John McNealis, Michael Egan, Daniel Donovan, John Wesley, John Anderson, John Flood, Peter O'Hare, Michael Delaney, Terence Mulhern.’ The inquiry may naturally arise how this small number of men could take charge of so large a body of prisoners. This required that to their valor they should add strategem. A few men were placed on the parapet as sentinels, the rest were marched out as a  guard to receive the prisoners and their arms. Thus was concealed the fact that the fort was empty. The report of the guns bombarding the fort had been heard, and soon after the close of the battle reenforcements arrived, which relieved the little garrison from its embarrassment. Official reports of officers in the assaulting column, as published in the ‘Rebellion Record,’ vol. VII., page 425, et seq., refer to another fort, and steamers in the river, co-operating in the defence of Fort Grigsby. The success of the single company which garrisoned the earthwork is without parallel in ancient or modern war. It was marvelous; but it is incredible—more than marvelous—that another garrison in another fort, with cruising steamers, aided in checking the advance of the enemy, yet silently permitted the forty-two men and two officers of Fort Grigsby to receive all the credit for the victory which was won. If this be supposable, how is it possible that Captain Odlum, Commander Smith, General Magruder, and Lieutenant Dowling, who had been advised to abandon the work, and had consulted their men as to their willingness to defend it, should nowhere have mentioned the putative fort and co-operating steamers? The names of the forty-four must go down to posterity unshorn of the honor which their contemporaries admiringly accorded.