Office of Army Accounts New York, March 28^th 1786. Sir Your letters of the 8 & 21 inst the former covering sundry papers of your late brother were duly received. I have been some days endeavouring to form a statement of Capt Jones's account which is now inclosed, but for want of the original papers cannot bring it to a close with any degree of precision — The Last Muster Roll which I find of his company is taken 26 May 1777 and contains only forty men, in the return which you have transmitted there appears four men who are not included on this muster, which induces me to suppose that the muster roll now before me is not the first that was taken — Several queries arise which if they can be answered with any degree of certainty I am still of opinion that I shall be enabled to close the account. They are as follows (viz.) 1^st When did Capt Jones commence recruiting & when did he cease; did he draw rations while on the recruiting service? 2^d When did he leave Philadelphia with his company to join head quarters? 3^d Was he a recruiting serjeant that was not a soldier? what monies did he advance him & how long was the serjeant a recruiting? 4^th Was he a Drummer, Fifer, or which of them, to assist in recruiting, who were not soldiers? & how long did they recruit? 5^th Did he supply his recruits with Cockades & how many of them? 6^th From what time did the men commence drawing provisions? 7^th Did the men join the main army by detachments or did Capt Jones march with the whole of them? 8^th Have you any memorandums or accounts for monies advanced by Capt Jones for the subsisting of his provisions to provisions being drawn? The first & second queries I should suppose Mrs Jones can answer, the rest I must leave to your own Memory or to such Memorandums as may still be procured. In the account you have transmitted I observe you make a large balance due the Estate of your brother. I am sorry you have thus stated the account as it has in all probability induced Mrs Jones to suppose that such a balance is due & gave her a hope that it would be received, whereas by my statement you will find that every allowing every thing that is possible for a public officer to do that a very small balance if any will arise — You have charged the United States with Capt Jones's Pay from the 1^st of August 1778 to the 14^th April 1780. I have considered the pay as given without advertising to his depreciations being made good to him by the State of Pennsylvania; neither have you considered that pay has been drawn for him in his company rolls not only for part of this time but that is has been regularly paid by Mr Belcher who acted as deputy Barrack Master in Philadelphia which must be considered in full as the act of Congress does not admit of an officers receiving pay in 2 capacities. You have also charged for five retainer rations from the 8^th November 1776 to April 8^th 1780. This is also a wrong charge for in the first place an officer is not entitled to rations while recruiting or subsistance if he receives [strikethrough: rations] rations. 2^dly The act of Congress have long since [strikethrough: foreclosed] any claim for rations prior to the army settlements. 3^dly All officers who had rations due them prior the 1^st June 1778 were required by a general orders to present their accounts to the paymaster General for settlement, and such as applied were paid; this you may recollect happened at Valley Forge — if your brother was there he must also been of the number who were paid. 4^thly His rations from the 1 June 1778 to 14 April 1780 I have taken up and settled with the 4^th Reg^t of Artillery — The balance of [undecipherable] still appears due, which sum is retained in this office until a settlement of this account takes place. You will see it credited in the account now transmitted — From the foregoing you will be convinced of the impropriety of the charge for pay & rations. There being no receipt for the money charged against Capt Thomas Barr it cannot be admitted —