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Doc. 28.--the cutter McClelland. The following statement in relation to the surrender of the revenue cutter Robert McClelland, is derived from an official source: On the 19th of January, four days after Secretary Dix took charge of the Treasury Department, he sent Mr. Wm. Hemphill Jones, Chief Clerk in the First Comptroller's Office, to New Orleans and Mobile, to save, if possible, the two cutters on service there. Captain Morrison, a Georgian, in command of the Lewis Cass at Mobile, . Breshwood has refused positively in writing, to obey any instructions of the Department. In this I am sure he is sustained by the Collector, and believe acts by his advice. What must I do? W. H. Jones, Special Agent. To this dispatch Secretary Dix immediately returned the following answer, before published: Treasury Department, Jan. 29, 1861. W. Hemphill Jones, New Orleans: Tell Lieut. Caldwell to arrest Capt. Breshwood, assume command of the cutter, and obey the order through