Viv,
It is my understanding Captain James Harlow raised Co. E, became ill, and when recovered, assumed command of Co. H. John T. Burns, from Chattooga County, Ga. commanded Co.H until his promotion to Major. Burns was a highly regarded and popular officer. It is also my understanding that only 47 men of the entire Regiment were present at the surrender. I could be wrong, perhaps your numbers 104 to 43 is indicitive of those men in Co. E who were still on the company books at the end of the war. Men recovering from wounds or illness, on detached duty, and AWOL would still be listed, thought not present for duty.
It might be of interest to you, a reunion of the descendents of 6th Ga./Smith's Legion is in the works. The reunion will take place in Northwest Georgia, near the Chickamauga Battlefield. The tentative date is July 25, 26, and 27. The highlight of the reunion will be a battlefield presentation by Park Rangers and Historians. The presentation will focus upon the 6th Ga. and its role in the battle. Neither Roy Queen, the man who has done most of the work to put the reunion together, nor I have publicized the event. We still have to settle on a host hotel. The response of the descendants we have informed has been enthusiastic. This will truly be a noteworthy event. Perhaps the first reunion of the descendants of a southern regiment, ever! If you are interested I'll update you when details are finalized.
I will gladly share any info I have. Due to the nature of much of the research material in my possession, a large volume of paper, with information on the regiment scattered in bits and pieces throughout, it is problematical to share. I can best assist if you request info of a specific nature, like a list of engagements.
Regards, R. Cofer