Office of Army Accounts New York March 7^th 1788 Gentlemen In compliance with the direction of the Board, I have considered the memorial of David Brearley Esquire late a Lieut. colonel in the service, & beg leave to report. That the memorialist applied to me for my opinion on the allowance of his "emoluments as an officer", which application and my opinion thereon I take the liberty to inclose. That this opinion being particularly founded on the resolve of Congress of July 22^d 1779 in which it is declared that the request of the memorialist for holding his rank in the army after his acceptance of the office chief Justice of the State of New Jersey could not be complied with. It follows, that his acceptance of this office was a supersedeas of his rank in the army and of course he is not entitled to those emoluments which were afterwards granted by Congress to officers that remained in the service — And that colonel Brearley having by this means quitted the Service prior to the 10^th day of April 1780, he cannot be entitled to the benefits of the depreciation which he now requests, as that resolve has been uniformly construed to extend to no other officers than those that were then in service, as will appear by there resolves of august 8^th 1780, may 15^th august 12^th 1782 & july 3^d 1786 Pierce The Honorable The Board of Treasury