Sir New York September 14 1786 I have Considered the contents of your Letter, of the 4^th Instant. If I remember right when you settled the Accounts 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 which in many instances Obliged you to Close their Accounts, altho' a Charge appeared against them in my books — how far this was true you will now have an Opportunity to discover, and to Judge of the loss that must be [undecipherable: sustained] by the State or United States. I am of Opinion that the accounting and the depreciation Accounts of the States cannot be properly Closed untill it is determined from my Office, what Payments and advances have been made by the United States and whether the State have from neglect or any reason made themselves liable for any Charges not Accounted for. You are very sensible how Voluminous my Accounts are & what time it would take to draw them off. this was done I supposed before you went to Virginia, and I am much Surprised that I was any way mistaken — I intend doing it again but it will be a long time before it is Completed, and before which you will undoubtedly have more Ideas on the Subject than you possibly have at present. Where Congress have passed an Act whereby a debtor is discharged, if it was not the fault of the State that the money was lost, I do not see the propriety that the loss should fall on the State. The State must also be sensible that where a loss is sustained from this Neglect it must rest on them it is however difficult for me to Judge, and much more so to give you any Authority one way or the other that will Justify your conduct or be an expence should it be wrong I am however Sensible of your good Wishes to promote Justice and will further them to the utmost of my power. Andrew Dunscomb Esquire Sam Richmond I am Sir [signature]