In Jan 1865 Kirby Smith wrote Gen Wharton the details regarding reorganizing the cavalry.

The plan is an indication of the official usage of mounted troops.

Smith intended for Wharton to reorganize the Tex Cav by halving the number of mounted men & by ensuring that those left were organized more efficiently. He promised Wharton 1,200 Enfield carbines for this purpose & asked for his advice. It does not appear that Smith awaited Wharton's reply before announcing his instructions.

He directed Wharton to dismount 9 of the 21 Regts & Bns in the command. Those troops were to be organized into a Div of two Bgdes & used in the defense of Galveston. The rest would be organized into two Div’s of two Bgdes each. One Div was to be mounted Infy & the other Cav. The Div’s were each to have two Bgdes of three Regts & at least 400 eff in each Regt. Both the mounted Infy men & the dismtd troops were to turn their revolvers which would be reissued to the Cav. Smith also anted up 1,000 sabers from Houston & promised further material as needed, but cautioned Wharton to "be moderate" with his demands.