Office of Army Accounts 21 New York June 8^th 1788. The commissioner of Army Accounts to whom was referred the petition of Lieut Col. Pannell late a Lieut Colonel in the Georgia line, begs leave to report That by a return from Major Gen^l M^cIntosh dated Savanna the 6^th Sep^t 1784 and transmitted to the secretary at War, I appertain that Lieut Colonel Pannell was arranged by Resolve of October 1780. That the commissioner of Army Accounts & the Auditor of the office of the state of Georgia in conjunction with Major Gen^l M^cIntosh Gen^t Lt Robertt, Major John Habersham, Captⁿ John Stirears Lieut Edward Cowan did on the 25^th March 1785 from the best evidence which could be procured at that time, a return of the Officers of the Georgia Line, which return is on file in the War Office justified by those Officers to be as accurate as they could make it in which Lieut Col. Pannell is entered resigned on the 1^st January 1781. That on the 6^th July 1786 the Commissioner of Army &c reported on the claim of Lieut Col. Pannell, a copy of which is inclosed and appears to have been agreed to in Congress. That on the 2^d Feb^y 1788 sundry Officers, among whom the signature of Lieut Edward Cowan appears, have certified that they had no knowledge of the resignation of Lieut Col. Pannell either in the year 1781, previously thereto, or at any time afterwards; that the report of his having done so they believe to be groundless & that they considered and respected him as an officer of that rank till the time of the disbanding the American Army. It further appears by a Certificate from Col. Elliott whose signature appears on the return made the 25^th March 1785, that he did not accept the resignation of Lieut Col. Pannell neither has he any knowledge that he ever resigned his Commission as a continental officer —