Without reading the original records it's still difficult to get the full picture here. It appears that the soldier first enrolled in the 39th Georgia Regiment. A O E Coffee (Alfred E. Coffee) of Murray County belonged to Co. "E", 3rd Confederate Cavalry Regiment. The roll for Dec. 31, 1863, shows that he was exchanged for M. Bates by order of Lt. Gen. Hardee. Coffee later appears on roll with Co. "A", 39th Georgia Regiment. On the same roll Madison Bates first appears with Co. "E", 3rd Confederate Cavalry, his prior service history being filed with Co. "A", 39th Georgia Regiment.
Madison Bates was appointed 4th Corporal on Dec. 12th 1863. He was reduced to the ranks on March 1st 1864. Roll for June 30, 1864, reports him absent without leave. Federal records show that Bates was picked up by U.S. forces as a deserter in Murray County GA, May 27, 1864, evidently at home. As a deserter he could have taken the oath of allegiance and been released to remain north of the Ohio River. However, Bates refused to take the oath of allegiance and remained in prison until the end of the war.
Capt. J. L. Gibbons was quartermaster of the 3rd Confederate Cavalry. His name appears on roll as paymaster, not a company commander.