New York Sept. 27. 1787 Gentlemen Congress having directed the final examination and adjustment of such part of the Federal Accounts as Respect the Pay, depreciation, and Recruiting, of the Army to be executed in my Office, I take the liberty to represent to your Honourable Board that this examination cannot be done with any Precision or certainty without a recourse being had in every Individual Payment to the Original Muster of the Army, which Process must require a great expence of Time as well as be attended with a considerable degree of Confusion in overturning the many Musters of the Army which have — Generally been taken Monthly, and the Men by reason of arrangements and Transfers from one Company and Reg^t to another very often being with great difficulty traced through the Rolls to the time of their dismissions: To remedy these Inconveniences, I have (with Submission) to Propose that I be Permitted to form an Alphabetical List of each Officer and private of every Reg^t or Line that has been in Service from the time of such Officer or Soldier entering the Regiment to the time of his dismission, which shall also shew the different Casualties and events that have taken place in Respect to him as Noted on the Musters. the benefits that will result from such an History or Record of the Army I flatter myself will be very Considerable. as by it no Man can be either omitted altogether, or over paid, nor can any Occurance by which he has forfeited his pay pass unnoticed, and from which (so general System of Settlement is — permitted) I can State at one View (without recurring to Innumerable Vouchers and Figures) the aggregate sum that each State had a right to pay and which Perhaps it would be equal and Just for the Union to Credit. Besides which advantages I believe no other certain Standard can be fallen on, by which the Officers and Soldiers that are Intitled to Land can be Known, and their Claims clearly distinguished from Pretenders. These advantages appear to me so obvious that I should not have troubled the Board on the occasion were it not Necessary that I should employ a Suitable Number of Clerks Immediately for the purpose, that the alphabetical History of the Lines may be Ready in Season for the accounts of the States, and be as nearly Completed as possible by the time it Returns from Virginia, which expence I would be unwilling to incurr without the Sanction of the Board. I have the Honour to be very Respectfully Hon^ble Board of Treasury. Your Ob^dt [signature]