I show a James M Gibson as mustering into 49th Regiment of the Georgia Infantry on May 16, 1862 in Laurens County, Georgia.

James is shown as having died of disease in Richmond, Virginia December 18, 1862 other data shows that James died of smallpox on December 26, 1862.

An explanation of the discrepancy in dates of death may be that on December 18, 1862 James was transferred to a Confederate hospital in Richmond from his company.

The death date of December 26, 1862 is likely the actual date of his death from smallpox in the hospital.

I have additional data available as to arenas of service of the 49th Ga. Infantry that are quite long. If you will contact me privately at eggs1234@netzero.net I will be happy to give you any additional information that is available to me.