New York September 14 1786. I have considered the contents of your letter of the 15^th instant. By a resolution right wherein you stated the new rents of the Officers of Virginia, the general answer was, that the old money which they had to account for was done already with the State, and what are many instances oblig'd you to close their account after a some debate appeared against them in my Books — now for this was to us you will now have an opportunity to discover, and to judge of the [undecipherable] that must be examined by the United States. I am of opinion that the counting and the depreciation accounts of the State, cannot be properly closed until this is it is determined from any Office, what payment. And various have been been made by the United States and whether the State has from right or any other reason made themselves liable for any charge not accounted for. You may see also how voluminous my accounts over, what time it would take to close them off, this was done I supposed before you went to Virginia, and, [undecipherable] that there is many any one latter — I intend doing it again but it would be a long time before it is completed, and before that time you will undoubtedly have more ideas on the subject than you can possibly have at present. When Congress have passed an act whereby a debtor is discharged, if it was not the full fault of the State that the money was lost, I do not see the propriety that it should fall on the State. [undecipherable] the State cannot [undecipherable] that when a loss is sustained from their neglect it must rest in them, it is however difficult for me to judge, and much more so to give you any authority one way or other that will justify your conduct or be an excuse should it be wrong. I am sensible of your good wishes to promote justice and will further them to the utmost of my powers. [signed] W^m Duer &c. [docketed] Andrew Drummond Esq^r