I find was in several instances erroneous arising from the haste in which it was formed — I have now rectified those mistakes and brought your Accounts to a final close a Copy of which you will receive enclosed — You will find that I have managed your Accounts on a different principal from that adopted by M^r Swann — all the monies that you are charged with in the Books of the Pay Office are brought into view distinctly and the balances found on each payment against you carried through the several Accounts — the sum of 32,000 dollars the Emissions credited your Account of depreciation with the State I have allowed the balance appearing now due is secured by me in a Certificate which I shall forward agreeably to your request to Capt. James Moore at Philadelphia — I flatter myself this Statement will appear to you as it does to me just & proper — [undecipherable] J Howell Jun^r Lieu^t Charles Rochley Philadelphia Jan: 3. 1797 Dear Sir I have sent a parcel of Certified Copies Duplicates of receipts which Colonel Harmer has taken for the payment of monies made to his Regiment, upon this and