Evidently the War Department clerks who assigned cards and papers to service files weren't sure either. Since Rogers' 1st Tennessee Cavalry later became McKenzie's 5th Tennessee Cavalry in 1862, I'm guessing Carter's 1st Tennessee Cavalry. Company "D" of that regiment was recruited in Rhea, Roane and Bledsoe Counties.
Where was J. S. Cunningham captured and what date in 1864?