I don't think they were the same man. I scrounged through my 1st Arkansas Mounted Rifles files a little while ago, and noted that J. J. Taylor was wounded at Chickamauga. This was the same time when J. J. Taylor was carried on the roles of Carroll's 4th (aka 1st) Arkansas Cavalry. The catch is that the J. J. Taylor in Carroll's regiment was reported as absent sick from May 25, 1863, clear through to the last muster roll of February 29, 1864. Although improbable, one must wonder if the J. J. Taylor in the 1st Arkansas Mounted Rifles had come back to Arkansas on furlough in 1862 and, like so many other AoT soldiers, got snagged by Hindman and placed in a TMA regiment. If that was the case, then it would account for his never returning to Carroll's regiment from sick leave and instead making his way back to the 1st Arkansas Mounted Rifles in time to get wounded at Chickamauga.

However, like I said, that's improbable, and I'm about 90 percent sure that we're looking at the records of two different men.