[the following is a Copy] [undecipherable] a area of opinion that we are authorized by the deed of cession and our respective appointments to procure to the final adjustment of the accounts before us without referring the consideration of any of the parties is to abide by our determinations, yet I think that the report in which we ought to say is a solemn violation of the legislature of this State prohibiting against our proceedings hind us — pending the further Adjustment of the accounts must cause us to comply with the same so far as to not give any further proceedings in the business until the State can have made her wishes & communications to the Congress on the subject — J^no Pierce Richmond Jan^y 12^th 1788 The following reasons which influenced me to adopt this line of conduct I beg leave to submit to the consideration of your Board, and I sincerely hope that they will meet with your approbation — That had M^r Hentley positively proceeded to make our report in direct opposition to their act and without the concurrence of the Commissioners on the part of the State, The State would never consider that this report should be final and would on the mean time catch at any form we found due and where the authority step we much end the liquidations or obtain a disposition some other way which would oblige the United States to a payment as far as that at the same time relieving the State from a releasing a her further demands — That a delay in the settlement of this account must be more to the inconvenience of the State than Congress for, after refusing the acceptance of the divisions of a Board one of whom was appointed by herself and another nominated by her Delegation in Congress, the delay with which the business must necessarily be attended and of consequence causes the payment she must consider as the consequence of her own conduct — That should any accident or the consent of the parties remove the present Board of Commissioners the principles adopted by us if consider as much more favorable to the State than those that will be admitted [page break] admitted by any other Commissioners or the Federal Court and that Congress have a right and will now insist on such therefore as is the general practice as well as safety in these accounts have been found to is necessary a the reasonable which will leave the Accounts of the State without a sufficient sum to obtain a sum any way equal to the one we had then given — That M^r Hentley's opinion respecting the Posts without the deed Territory is probably the favorable to the State, and one therefore our proceedings after this was given has not permanently unseen and the question between M^r Roth & myself undecided by the present Board — And that sitting myself in direct opposition to the State would of course make it necessary that Congress should support me, which perhaps as the Union is now [strikethrough: with] would involve Congress in a dispute not to be wished for and which possibly there is not at present sufficient independence in the Federal head to maintain — I presume the more on the propriety of these foregoing reasons as I found that M^r Roth whose policy the State has pursued on this occasion was visibly both mortified and disappointed when I declared my willingness to comply with the wishes of the State — I have to make out some necessary copies of and extracts from the State papers which will perhaps require a Week, after which I shall return to New York as Expeditiously as possible — J^no Pierce The Hon^ble The Board of Treasury