I found 2 listings in Booth's Records for Seth R. Field, and 1 listing for S. R. Field:

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1. Field, Seth R., Capt. Co. A, Cons. Cres. Regt. La. Inf. Roll for Jan. and Feb., 1864, Absent on Gen. Court Martial at Alexandria, since Feb. 22, 1864.

2. Field, Seth R., Capt. Co. H, Cres. Regt. La. Inf. En. March 5, 1862, New Orleans, La. Present on Rolls to Feb., 1863. Roll for May and June, 1863, Absent with leave. Roll for July and Aug., 1863, Absent, sick.

3. Field, S. R., 1st Lt. La. Legion La. Mil. (Cres. Blues, Beauregard Battn.). On Report for Oct., 1861.

http://www.usgwarchives.org/la/military/WBTS.htm

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Is the name of the soldier you are researching James M. Martin, or James M. McDonald?

Regards--