Think I've found Captain James Simpson ?

James L. Simpson

Residence was not listed;
Enlisted on 12/21/1861 as a Captain.

On 12/27/1861 he was commissioned into "C" Co. WV 11th Infantry
He Resigned on 10/9/1862

On 12/20/1862 he was commissioned into "C" Co. WV 11th Infantry
He was Mustered Out on 1/23/1865

Promotions:
* Major 11/20/1863

Intra Regimental Company Transfers:
* 11/20/1863 from company C to Field & Staff

After the War he lived in Wood County, WV In 1890

Sources used by Historical Data Systems, Inc.:

- Index to Compiled Military Service Records
- Official Army Register of the Volunteer Force 1861-1865
- West Virginia Civil War Almanac
- Loyal West Virginia from 1861 to 1865
(c) Historical Data Systems, Inc. @ www.civilwardata.com
..........................................................................................

Eleventh Infantry
WEST VIRGINIA
(3-YEARS)

Eleventh Infantry.-Cols., John C. Rathbone, Daniel Frost, Van
H. Bukey; Lieut.-Cols., John C. Rathbone, Van H. Bukey, William
I. H. King, James L. Simpson; Majs., George C. Trimble, James
J. Simpson, Michael A. Ayres.

The organization of the 11th regiment was commenced in Oct.,
1861, and toward the latter part of December Cos. B and C,
organized in Wirt county, were armed and placed on duty against
guerrillas in that part of the state. About 200 men of the
regiment were attacked at Spencer in September by 1,000
Confederates under Gen. Jenkins and all, including Col.
Rathbone, were captured and paroled.

In October a part of the regiment took part in the signal
repulse of Col. Jackson's forces at Bulltown, and various other
engagements occurred in which a portion of the 11th
participated. It was then with Averell in several of his raids
and expeditions; was with Gen. Hunter in his march to and
retreat from Lynchburg, and then joined the Army of West
Virginia for the Shenandoah Valley campaign of 1864. Col.
Frost was killed at Snicker's ferry in July, and Col. Bukey
took command.

A list of battles in which the 11th took part includes Cloyd's
mountain, New River bridge, Lexington, Lynchburg, Snicker's
ferry, Winchester, Martinsburg, Berryville, the Opequan,
Fisher's hill, Strasburg and Cedar creek. The original members
who did not reenlist were mustered out as their terms expired
and the regiment, composed of veterans and recruits, was
retained in service until June 17, 1865, when it was mustered
out pursuant to orders from the war department.

The Union Army Vol.,2 p.,304.

Source: The Union Army, vol. 2