New York

December 22nd 1786

Dear Sir

I have received your letter of the (undecipherable) of September last respecting the pay of the three companies of your line which appear to be claimed by John Merrill Esquire - when I was in Georgia the auditor of the state produced to me the pay rolls of these companies which it appeared he had adjusted and had delivered the state securities thereon into the hands of Lieut Van Maggennow for him to deliver to the soldoers. I had then no objection to the proof exhibited for the performance of the services of these men but it was my opinion that the state ought prior to the same being passed to call W Maggenow to account and exhibit to me the receipts or discharges of the men for this reason tha the state ought not to have a audit beyond its payment and that the discharges may be lodged as a security against another claim from the soldier. I was supposed that the claim of Mr Morrill was a subsequent transaction, in which he had made a purchase of these certificates from the soldiers, a transaction with which the United States had no concern. In this opinion I still continue, and I suppose myself not authorised to consider the pay of these men as due to any individual, but on the contrary asspurned by the state and therefore according to the resolves of congress to be passed to its (undecipherable) in he same manner as I have (undecipherable) done the other advances made to the line—to give this (undecipherable) to the state it a appears essential to me that your original return and the receipts of the men and an authentic form the execution be forwarded and I believe that the certificate which I shall then issue in favor of the state will answer to Mr Morrill every purpose he can wish, that is it will place him within the law of the state which makes the pay of the line when passed by me, to be considered as specie.

I am yo P Pierce

John Habersham Esquire