Okay, I widened out the search by taking out the middle initial ----- after looking at 162 names, this must be him:

U.S. Civil War Soldiers, 1861-1865
Name: James Carson
Side: Confederate
Regiment State/Origin: Virginia
Regiment Name: 2 Batt'n. Virginia Infantry, Local Defense (Waller's Battalion. Quartermaster Battalion)
Regiment Name Expanded: 2nd Battalion, Virginia Infantry, Local Defense (Waller's) (Quartermaster Battalion)
COMPANY: A
Rank In: Private
Rank In Expanded: Private
Rank Out: Private
Rank Out Expanded: Private
Film Number: M382 roll 9

2nd Battalion, Virginia Infantry, Local Defense (Waller's) (Quartermaster Battalion)
2nd Infantry Regiment Local Defense Troops was formed by the consolidation of the 2nd and 6th Infantry Battalions Local Defense Troops in September, 1864. It was assigned to General G.W.C. Lee's Brigade in the Department of Richmond. Most of the men were captured at Sayler's Creek during the Appomattox Campaign. Its commanders were Colonel D.E. Scruggs and Lieutenant Colonel William E. Tanner.

This also may be him:

1860 United States Federal Census
Name: James Carson
Age in 1860: 43
Birth Year: abt 1817
Birthplace: Virginia
Home in 1860: Petersburg South Ward, Petersburg (Independent City), Virginia
Gender: Male
Post Office: Petersburg
Value of real estate: View Image
Household Members: Name Age
James Carson 43 w/m Cigar Maker b. VA
Elizabeth Carson 24 w/f b. VA
Sarah A Carson 2 w/f b. VA
Mary Burton 26 w/f b. VA

JR