Dug up returns for Loring's, French's & Jackson's Divisions as of May 10th (O.R. Volume 38 Pt. 4 pg.
691). In addition, I have separate returns for Sears' & Sam Ferguson's Brigades.
- Polk's Command (12768 men): LtG Leonidas Polk
- Polk's Escort (49 men)
- Loring's Division (4652 men): MG William Loring
- Featherston's, Adams', & Scott's Brigades (4218 men; not including 40th MS IR, Featherston's Brigade)
- Myrick's Artillery Battalion (434 men): Maj. John D. Myrick
- French's Division (3975 men): MG Samuel G. French
- Ector's & Cockrell's Brigades (2048 men)
- Sears' Brigade (1694 men): BG Claudius Sears
- Storr's Artillery Battalion (233 men): Maj. George Storrs
- Jackson's Division (4092 men)
- Armstrong's & Ross' Brigades (2517 men)
- Ferguson's Brigade (1575 men)
Edit: I feel this is quite understrength given the next month's returns for Loring's & French's Divisions are substantially larger.
Looking at an excerpt from Newton's "Lost for the Cause", there is this OOB (which I presume is for April) that may show what Polk's Corps looked like before it arrived in Georgia:
- Polk's Command:
- Loring's Division: MG William Loring
- Featherston's Brigade: BG Winfield Featherston
- 3rd MS IR: Col. Thomas A. Mellon
- 22nd MS IR: Col. Frank Schaller
- 31st MS IR: Col. Marcus D. L. Stephens
- 33rd MS IR: Col. Jabez L. Drake
- 1st MS S.S. IB: Maj. James M. Stigler
- Scott's Brigade: Col. Thomas M. Scott
- 55th AL IR: Col. John Snodgrass
- 57th AL IR: Ltc. William C. Bethune
- 9th AK IR: Col. Isaac Dunlop (transferred to D. H. Reynolds' Brigade?)
- 12th LA IR: Ltc. Noel L. Nelson
- Adams' Brigade: BG John Adams
- 14th MS IR: Maj. Robert J. Lawrence
- 15th MS IR: Col. Michael Farrell
- 20th MS IR: Col. William N. Brown
- 23rd MS IR: Col. Joseph N. Wells
- Myrick's Battalion: Maj. John D. Myrick
- Company A, 2nd AL Light AB: Capt. Stephen Charpentier
- Company A, Pointe Coupee LA Light Artillery Battalion: Capt. Alcide Boaunchard
- Company G, 1st MS Light: Capt. James J. Cowan
- Ratliff's MS Light Battery: Capt. William T. Ratliff
- Lookout TN Light Battery: Capt. Robert L. Barry
- French's Division: MG Samuel G. French
- Ector's Brigade: BG Matthew Ector
- 29th NC IR
- 9th TX IR
- 10th TX DCR
- 14th TX DCR
- 32nd TX DCR
- Missouri Brigade: BG Francis Cockrell
- 1st&4th MO IR
- 2nd&6th MO IR
- 3rd&5th MO IR
- 1st&3rd MO DCR
- Sears' Brigade: BG Claudius Sears
- 4th MS IR
- 35th MS IR
- 36th MS IR
- 39th MS IR
- 46th MS IR
- 7th MS IR
- Winston's TN Light Battery: Capt. William C. Winston
- Storr's Artillery Battalion: Maj. George Storrs
- Brookhaven MS Light Battery: Capt. James A. Hoskins
- Guibor's MO Light Battery: Capt. Henry Guibor
My thesis is that the 1341-man deficit in Loring's Division, & the 664-man deficit in French's Division between the May 10th & June 10th returns has to do with regiments joining the commands after the return. For Loring, this would include the 40th MS IR for Featherston; 27th, 35th & 49th AL IR for Scott's Brigade; & the 6th & 43rd MS IR for Adams' Brigade; while for French's Division, the only unit which could have joined to bring the command up to strength would be the 39th NC IR to Ector's Brigade.
Adding some more regiment numbers from research...
LORING
40 MS [195] - by subtraction of posts listed in OR 32 (3), pg. 862 from Withers' command in OR 38 (4), pg. 691 [see Newton];
6 MS [299] - based on the average regimental strength in Loring's Division [see Newton];
27 AL [250] and 35 AL [250] - OR 32 (3), pg. 735 (Effectives);
49 AL [291] - OR 32 (3), pg. 862, see Cahaba AL post (PFD) [see Newton];
FRENCH
Ward AL bat [124] - subtraction of Storrs' battalion totals from OR 38 (4), pg. 891 from his total in OR 38 (3), pg. 677;
CANTEY
26 AL [288] - OR, series 2, part 7, pg. 137 (rank and file);
MERCER
57 GA [625] - OR, series 2, part 7, pg. 137 (rank and file);
29 GA (A & G) and 30 GA (K) [183] - average company size (61) for units along GA coast [see Newton];
54 GA [690] - (rank and file) [see Newton];
ARTILLERY - Effectives 4/1/64 OR 32 (3), pg. 731
Hoxton (McCants [72], Turner [80], Fowler [95])
Hotchkiss (Warren [90], Goldwaithe [82], Key [51])
Martin (Bledsoe [67], Ferguson [81], Howell [77])
Cobb (Cobb [92], Slocomb [116], Mebane [66]) HARDEE - 969
Eldridge (Stanford [72], Eufaula [102], Fenner [110])
Courtney (Douglas [85], Garrity [95], Dent [111])
Johnston (Cherokee [79], Rowan [108], Marshall [83]) HOOD - 845
Palmer (Lumsden [94], Havis [102], Anderson [117])
Williams (Jeffries [69], Kolb [96], Darden [55])
Waddell (Bellamy [65], Emory [62], Barret [97]) RESERVE - 757
Robertson (Ferrell [27], Huggins [81], Wiggins [72], White [77], Huwald [69]) [put together from various cavalry reports]
See also image for ARTILLERY - Library of Congress Microfilm Reel 68, image 179
some of these are PFD, some effectives, some PFD minus officers.