[149] Office of Army Accts August 21, 1786 It appears by the Books &c of the Pay Office that Ebenezer Stores Paymaster to Col: Barnes Regiment of Massachusetts received from the Military Chest for the Supernumerary Pay of Cap^t Nathan Watkins and Ensign John Lezeur of said Regiment the Sums following Viz^t in Novem 1778 for 29 days pay & Subsistance for Cap Watkins for Sep^t the sum of - - - - - - 44 in March 1779 for pay & Subsistance for Oct. Nov. Dec^r - 180 May. 1779 for pay & Subsist for January & Balance of Supernumerary pay the view of - - - - 256. Amounting to the Sum of 480 Dol^rs That the said Stores paid by order of the said Watkins the Sum of - - - - - - - - 44 430 also in June 1779 for parts of Rations - - - - - 8.85 444.85 in Nov. 1778 for 22 days Subsist for Ensign Lezeur for Sep^t 22 in March 1779 for pay & Subsist for Oct. Nov. Dec^r 1778 the Sum of 90 May. 1779 for ditto for January & Balance of Supernumerary Pay the Sum of - - - - - - - - 128 240 June 1779 for parts of Rations the Sum of - - - 8.83 248.33 That said Stores paid by order of the s^d Lezeur the Sum of - - - - - - - - 22 Carrying - 226.83 [150] that the Said Stores made a Settlement of his Accounts as Paymaster with William Beadlow &c Auditor of Accounts for the Eastern department in August 1779 and returned into the Military Chest the Sum of 248. 8⁹/ dol^rs as a balance remaining in his hands due Cap Watkins & the Sum of 193 ⁸/ dollar as a balance remaining & due to Ensign Lezeur. That M Beadlow passed to M Stores credit the remainder of the Said sums as paid to Cap Watkins & Ensign Lezeur tho' no Voucher can be found which can ascertain the propriety of this transaction, that the above mentioned Sums 248 8⁹/ and 193 8⁷/ dollars, being the balances as mentioned due these Officers and returned as aforesaid was again drawn from the Pay Office on the 3^d of February 1780 by the S^d Stores on order as appears by an Indeny in M Beadlow's books and it appears that the Said Stores did not pay to the Said Officers the Said sums but advanced the Same to other persons when money was much depreciated and returned to the United States in the Settlement made with the Said Stores at no more Value than 60 for 1 &c. That a Resolution of Congress of the 27 May 1778 has directed that the Regimental Paymaster be chosen by the Officers of the Regiment who were to receive their Pay in his hands, Whereupon I am of Opinion that the United States cannot be Answerable for the repayment of