Hartford Jan'y 22^d 1793 Sir I have rec'd your favour of the 17^th instant inclosing an account of errors discovered in the examination of our accounts for militia and guards. I am sorry that you have been troubled with stating any inaccuracies in the accounts, but I trust you will excuse them, as the extent & variety of the business and the short time which I had allowed to complete this statings rendered it impossible for me to examine the calculations. If I remember right you are furnished with copies of the acts of our Legislature for securing the balances found due to the Army, by these you will find that the balances found due for services before the year 1790, were secured by [undecipherable] notes on the first of Jan'y 178[undecipherable] payable at different periods with interest from the first of Jan'y 1790, from which time the State ought in my opinion to be credited for interest or the sums allowed on account as [to] the United States. The balances due for services in the year 1790 were credited to the Army on the 1^st of January 1791 and those due for services in 1791 were credited on the 1^st of January 1792, at which times I imagine the Interest in favour of the State ought to commence. No precise rule can be given for calculating Interest on the Supplies furnished by the State but I imagine, that if the whole amount of this supplies should be divided by the number of the years for which the States settled with the Army and calculations made from an average time on each year the rule will, [undecipherable] be [undecipherable] equitable. In this matter however your own judgement will make you to form such a rule as well — but entirely satisfactory to the State — I take the liberty to mention one matter which may [undecipherable: forth] be misunderstood when you examine our accounts for the pay of the Army in 1781. The monies charged to the Army on the original Pay Rolls for that year, were generally paid in Specie by the State being the amount of their pay for January February & March 1781. [strikethrough: the accounts] the amount of for Specie paid, are not charged to the United States, consequently the State is entitled to a credit for the whole pay of their line for 1781, except for some inconsiderable allowances to the Infantry who marched to the southward, which I have credited to the United States, in an account current which is I believe in the among the documents delivered by Maj. Haskell to the Board of Treasury. I have the honour to be with great regard your Most Humble Serv't [undecipherable: Jos. Howell Jr. Esq] [undecipherable]