In olden times the regiment was composed of eight battalion companies and two flank companies.

The first and tenth companies were armed with rifles, and were styled and used as "skirmishers;" but during 'the war they were never used exclusively for that special purpose, and in fact no distinction existed between them and the other eight companies.
The ten-company organization is awkward in practice, and I am satisfied that the infantry regiment should have the same identical organization as exists for the cavalry and artillery, viz., twelve companies, so as to be susceptible of division into three battalions of four companies each.
These companies should habitually be about a hundred one men strong, giving twelve hundred to a regiment, which in practice would settle down to about one thousand men.
Three such regiments would compose a brigade, three brigades a division, and three divisions a corps.

Then, by allowing to an infantry corps a brigade of cavalry and six batteries of field-artillery, we would have an efficient corps d'armee of thirty thousand men, whose organization would be simple and most efficient, and whose strength should never be allowed to fall below twenty-five thousand men.
The corps is the true unit for grand campaigns and battle, should have a full and perfect staff, and every thing requisite for separate action, ready at all times to be detached and sent off for any nature of service.

The general in command should have the rank of lieutenant-general, and should be, by experience and education, equal to any thing in war.

Habitually with us he was a major- general, specially selected and assigned to the command by an order of the President, constituting, in fact, a separate grade.
The division is the unit of administration, and is the legitimate command of a major general.
The brigade is the next subdivision, and is commanded by a brigadier-general.
The regiment is the family.