Office of Army Accounts New York Janu.^y 12. 87 Sir Your letter of the 21^st October last was received on the 6^th November following — The Statement of your account as made by M^r. Swan of which you had a Copy 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 arranged your Accounts on a different principal from that adopted by M^r. Swan — All the monies that you were charged with in the Books of the Pay Office are brought into view distinctly and the balance found on each payment against you carried through the several Accounts — the sum of 32,000 dollars Old Emissions credited in your Account of depreciation with the State I have allowed the balance appearing now due is vested by me in a Certificate which I shall forward agreeably to your request to Cap. James Moore at Philadelphia — I flatter myself this Statement will appear to you as it does to me just & proper — I am &^c &^c Lieu.^t Charles Hockley J. Howell Jun.