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vieroRIA, TAMAuLifss, Mexico,

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W A J { DEAR Sra After much speculation, and no little misrepresentation about the capitu. laiion Of Monterey, Iperceive by.our recent newspapers, that discassion has arisen as to who is responsible for that transaction.-- As one of the commissioners who were en- trusted by Gen. Taylor with the arraagemeul oE the terms up0u which The cgfy Uf sfumtc. rey and ils Qualifications should be delivered to our forces, have had frequent occasion to recur to the course then agopsed, and the considerations which led to tt. My jadg- ment after the fact has fully sustained my decisions at the date of the occurrence; and feeling myself responsible for the instrument as we prepared and presented is to our com mandiug general, have dissatisfaction, af- ter all subsequent events, to believe that the terms we offered were expedient, and hono- Fabla and wise. 4 distinguished gentleman with whom Iacted on that commission, Gov. Henderson, says, in recently published let ter, s'l did not al the time, nor do still, like the terms, but acted as one of the commis- sioners, together with Gen. Worth and Col. Davis, to carry out Gen. Taylor's instruc- iions. We ough, and could have made them surrender at discretion," &c.

 From each position taken in the above paragraph dissent. The instructions given by Gen. Taylor only presented his object, and fixed limit to the powers of his com missioners, hence, when points were raised which exceeded our discretion, they were referred to the commander; but minor points were acted on. and finally submitted as a part of our negotiation We fixed the time within which the Mexican forces should re- tire from Monterey. We agreed upon the time we would wait for the decision of the respective governments, which l recolfert was less by thirty-lour days than the Mexi- can commissioners asked--the period adop- ted being that which, according to our esti- mate, was required to bring up the rear of our army with he ordnance aud supplies ne- cessary for further operations.

 ] did not then, nor do now, believe we could have made the enemy surrender at dis cretion. Had l entertained the opinion it would have been given to the commission, and 10 the commanding general, and would have preciu'Ied me from signing an agree ment which permitted the garrison to retire with the honors of war. IL is demonstrable, from the position and known prowess of the two armies, tha, we could drive the enemy from the town; but the town was untenable whilst the main fort (calied the new ciladeI1 remained in the hands of the enemy. Being without siege artillery or entrenching tools, we could only hope to carry this fort by storm, after heavy loss from our army which. isolated in "a hostile country, now numbered less than half the forces of the enemy. When all this had been achieved. what more would we have gained than by the equalization,

 Gen. Taylor's force was too small to in- vest the town. It was, therefore, always in the power of the enemy to retreat, bearing his light arms Our army--poorly provided, and with very insufficient transportation co1ld not have overtaken, if they had pur- sued the flying enemy. Hence the eoncu- sion that. us it was not in our power to cap ture the main body of the Mexican army, it is unreasonable to suppose their general would have surrendered at discrelion.- The moral effect of retiring under the equalization was certainly greater than if the enemy had retreated without our consent. By this course we secured the large supply of ammunition he had collected in Monterey-which. had the assault been continued, must have been exploded by our shells, as il was principal ly stored in .'the Cathedral" which, being supposed To be flied with troops, was the especial aim ot our pieces. The destruction which this explosion would have produced must haze involved the advance of both divi- sions of our troops; and commend this 10 the contemplation of those whose arguments have been drawn from facts learned siace the commissioners closed their negotiations. With these introductory remarks, l send copy of manuscript ia my possession, which was prepared to meet such necessity as now exists fer an explanation of the views which governed the commissioners in arran- ging the terms of equalization, tn justify the commanding general, should misrepresenia- ,ioa aud calumny attempt to iarnlsh his we'll earned reputation, and, for all time to come, to fix the truth of the transaction. Please publish, this Tn your paper, and believe me your irien Sc,

 JEFFERSON DAVIS