Confirming the data Virgil supplied from Booth's "Records", let me add in some additional information from Dr. Art Bergeron's "Guide to Louisiana Confederate Military Units 1861-1865" (LSU Press, 1989):

(1) Company E, 4th Louisiana Cavalry was recruited primarily from Union Parish. Love G. Kirkland gave his place of residence as Vienna, Louisiana when he reported into the Federal parole center at Monroe and was released on parole on June 6, 1865. Vienna is in modern day Lincoln Parish and north of Ruston, but was near the border of Union and Jackson Parishes at the time of the Civil War. See USGENWEB Lincoln Parish history: http://www.rootsweb.com/~usgenweb/la/lincoln.htm

This record is an end of the war Federal parole record and there are no surviving Confederate muster roll records in this man's file. This suggests that LGK may have just turned 17 years of age in 1864 and enrolled in Confederate service only in the last year of the war. The Confederate Conscription Act was revised in February 1864 to require enrolled Confederate service of men 17 to 50 years of age. The age limits prior to this were 18 to 45 years.

(2) Company I, Gray's 28th Louisiana Infantry is identified as a Jackson Parish company. Wilson C. KIRKLAND enrolled May 11, 1862 at Monroe, Louisiana and was present for duty at the end of August 1863. However, he did not report into a Federal parole center at the end of the war to be accounted for and released on parole. One wonders if he died between September 1863 and June 1865? This regiment was engaged in the assault at Mansfield, Louisiana on April 8, 1864.

I have a copy of Annette Carpenter Womack's 1984 extract of the 1860 Winn Parish Federal Census. There is only one family surnamed KIRKLAND listed living in Winn Parish at the time. The household is shown in the community of Kisatchie which was in the northeast section of Winn Parish since my SMITH ancestor lived next door. Daniel B. KIRKLAND, a 28 year old farmer born in Florida with $400 worth of real estate and $300 worth of personal property, was head of household. Others listed: his wife Mary A. [21 year old born in Alabama], 1 year old son William V., and a 17 month old male named Allen J. KING.

A Daniel Coats KIRKLAND was enrolled in Company F, Gray's 28th Louisiana Infantry. This is probably Daniel B. of the 1860 Winn Parish Census since Company F was composed of men from both Winn and Jackson Parishes. He was furloughed for 30 days on November 4, 1862 and listed as "disabled" but no cause was stated. The July/August 1863 company muster roll lists him as "absent without leave" and he did not report into a Federal parole center to give and receive his final parole at the end of the war. The possibility that his "disability" may have led to his death is enhanced by Annette's extract of the 1870 Winn Parish Federal census which does not list Daniel C. KIRKLAND, but does list 60 year old Daniel KIRKLAND and 6 year old Daniel L. KIRKLAND in a KIRKLAND househould in Ward 3. In 1870, Ward 3 consisted of the communities of Gansville, Sikes, Newport, Hebron, Hickory Valley, and Hill in the northeastern corner of Winn Parish.

It would appear from the above pieces of data that Wilson C. KIRKLAND and Love G. KIRKLAND were residents of Jackson Parish or Union Parish at the beginning of the Civil War. Hope all of this helps!