On settlement of M^r Rea's accounts, the U States will not consider him an Officer longer than the 27 Aug 1778 at which time it appears he broke his parole, and by a letter from M^r John Hoope Administrator to the Estate it appears he soon after entered on board the Holker privateer, from which I should suppose M^r Rea did not consider himself amenable to martial Law — I have wrote fully to M^r Hoope on the subject and refer you to the letter. I find John Griffith of the late 8 Rg has been settled with to the 1^st January 1782 — You will please to enquire what regiment Cap Charles M^cHenry belonged to — I do not remember the name or the person — As soon as the business of the Office will permit I will take up the accounts you have requested — I am & J. Howell jun^r Jn^o. Nicholson Esq^r New York 21 March 1786. Sir, In answer to your favor of the 11 Inst^t I have to inform you that I have examined the returns in this Office, and find that John Rhea, late D^o M^r of the 4^th Rg Penn^a was exchanged the 25 October 80 at which period M^r Rea was taken prisoner I cannot at present ascertain for want of the muster rolls of the regiment for January 1778 — I find him on the Musters for December 1777 and in those of Feb^y 1778 he is left out — Colonel Butler informs me that he was taken with Major Francis Mauny at New Town in Bucks County, if so it was on the 3 Dec^r 1777 — it might be well to enquire of Major Mauny who now lives at New Town, if such a person was taken prisoner with him, and if it was the case, to procure his Certificate which would be of service — As M^r Rea broke his parole and entered another service, he cannot be considered an Officer of the U States further than to the time of such breach — The British Troops left Philadelphia the 18 June 1778. I will suppose the prisoners were one week on their passage, and that M^r Rea continued nine weeks on Long Island, which I am led to believe was the exact time, he being charged by the Commissy of prisoners with only the Sum of Eighteen dollars, which is nine weeks board. this will bring the time of his actual captivity to the 27 August 1778 inclusive; to this day he is entitled to a settlement, for which you will apply to M^r Nicholson the Comptroller of Penn^a The letter to M^r Pennell I presented, who will notice the claim on his arrival at Boston where his papers now are — Yours &c, J. Howell jun^r M^r John Hoope & Phil^a