Office of army accounts New York May 9^th 1787 Dear Sir Your letter (bearing no date) enclosing power of attorney from Pierce Manning, and Captain William Mackay, was received this day, herewith you will receive a Certificate N^o 9,277,2 for 90 ⁹⁰/100 Dollars due the former — the claim of the latter cannot at present be admitted unless by a special act of Congress — as all army Claims are foreclosed by an act of that honorable body, if not presented previous to the 1. August 1786. — I have examined the returns of prisoners filed in this Office, and cannot find Captain Mackay among any of them, or any notice taken of him in the several exchanges that took place, from which I have every reason to suppose that he had been forgot or was not Considered as a prisoner by the British Commissary — this was the case with Captain Potts of the 5^th Regiment who was wounded and taken prisoner the same day, and as a General exchange of prisoners took place in October 1780, particularly with those who were taken in 1778 & 1777 I am of opinion that Captain Mackay must consider himself of the number and be satisfied with his being Continued and paid to the 1 January 1781 — Cap Mackay was much more fortunate than many others in a similar Situation who were under the necessity of retiring with a years pay and without any other emolument — however my