It's curious that we have to guess about matters that interest us, and learn about others such as the value of a horse we wouldn't have thought about.
Before leaving that topic I might add that the value of a horse might easily be $200-$300 or more. Since the horse belonged to the soldier, he could be reimbursed the amount shown on the roll if the horse was lost in service. Claims for horses lost in action will appear in military service files.