It took me many years to be able to finally distinguish Hawpe's 31st Texas [dismounted cavalry] from Hardeman's 1st Texas, Arizona Brigade [aka 31st Texas]. Polignac's brigade was confusing enough without wondering which of these regiments was a component unit [Hawpe's].

The apparent Major Looscan connection obviously confused the transcribers at the NARA after the war, and probably the adjutant general's offices in Richmond and in Texas during the war.

Other than the tentative Looscan commonality and the confusion over the numerical designation of the 31st cavalry regiment, it seems certain there was no war time connection between the 2 regiments.

Ah, the mysteries of the Trans Mississippi.