HEADQUARTERS ARMY OF TENNESSEE, September 12, 1864.

Major-General W.T. SHERMAN, commanding Military Division of the Mississippi.

GENERAL: I have the honor to acknowledge the receipt of your letter of the 9th inst., with its inclosure in reference to the women, children, and others, whom you have thought proper to expel from their homes in the city of Atlanta.

You order into exile the whole population of a city; drive men, women, and children from their homes at the point of the bayonet, under the plea that it is to the interest of your Government, and on the claim that it is an act of “kindness to these families of Atlanta.” Butler only banished from New Orleans the registered enemies of his Government, and acknowledged that he did it as a punishment. You issue a sweeping edict, covering all the inhabitants of a city, and add insult to the injury heaped upon the defenseless by assuming that you have done them a kindness. This you follow by the assertion that you will “make as much sacrifice for the peace and honor of the South as the best-born Southerner.” And, because I characterize what you call a kindness as being real cruelty, you presume to sit in judgment between me and my God; and you decide that my earnest prayer to the Almighty Father to save our women and children from what you call kindness, is a “sacrilegious, hypocritical appeal.” You came into our country with your army, avowedly for the purpose of subjugating free white men, women, and children, and not only intend to rule over them, but you make negroes your allies, and desire to place over us an inferior race, which we have raised from barbarism to its present position, which is the highest ever attained by that race, in any country, in all time. I must, therefore, decline to accept your statements in reference to your kindness toward the people of Atlanta, and your willingness to sacrifice every thing for the peace and honor of the South, and refuse to be governed by your decision in regard to matters between myself, my country, and my God.

You say, “Let us fight it out like men.” To this my reply is—for myself, and I believe for all the true men, ay, and women and children, in my country—we will fight you to the death! Better die a thousand deaths than submit to live under you or your Government and your negro allies!

Having answered the points forced upon me by your letter of the 9th of September, I close this correspondence with you; and, notwithstanding your comments upon my appeal to God in the cause of humanity, I again humbly and reverently invoke his almighty aid in defense of justice and right.

Respectfully, your obedient servant,

J. B. HOOD, General.