Do you have any other amplifying information on the two Higgins?
I'm away from my home base, in the back country of Eastern Oregon, where the connection is rather slow.
K. M. Hutson, Private, Company D, 11th Regiment Arkansas Infantry, enlisted December 3, 1861 in Bradley County, Ark. by Lewis Scharren [?], recorded on the November 1, 1861 to September 27, 1862 muster roll as "Died Sometime in April, 1862," no other records
M317: Compiled Service Records of Confederate Soldiers Who Served in Organizations from the State of Arkansas
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List of the dead buried at Confederate Rest in Madison, Wisconsin
Hutson, C.M. C 11th Ark. 4-24-1862 - 3
http://www.geocities.com/ad4os/WI_DIV_SCV/Confederate_Rest/index.html