Office of Army Accounts 21 New York June 5^th 1788. The commissioner of Army Accounts to whom was referred the petition of Joseph Pannel late a Lieut. Colonel in the Georgia line, begs leave to report. That by a return from Major Gen^l McIntosh dated Savannah the 6^th Feb^y 1784, and transmitted to the secretary at War, it appears that Lieut Colonel Pannel was deranged by Resolve of October 1780. That the Commissioner of Army Accounts & the Auditor of the of the state of Georgia in conjunction with Major Gen^l McIntosh, Colonel J. Egbert, Major John Habersham, Capt. John Lucas & Lieut Edw^d Cowan did on the 25^th March 1785, from the best evidence which could be procured at that time, a ^{[undecipherable: probable reading "diasform"]} return of the Officers of the Georgia Line, which return is on file in the War Office & certified by those Officers to be as accurate as they could make it, in which Lieut Col. Pannel is returned resigned on the 1^st January 1781. That on the 6^th July 1786. the Commissioner of Army Accts. 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. Elbert 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— to any other of his commanding officers. Upon which your Commissioner begs leave to observe that the Certificates of Col. Elbert & Lieut Cowan contradict the evidence they obtaind when the return was made & subscribed by them on the 25^th March 1785 & that the evidence of Lieut Thomas Glashcock is not of any effect he having been transferred from the Georgia to the Virginia Line in Sept^r 1780. & appear to have been a Prisoner during a great part of the time that Lieut Col. Pannell claims pay Your Commissioner begs leave further to observe that the certificate of other officers ^only carries with it a [underline: belief] that Lieut Col. Pannell did not resign his Commission And further it appears improper that the ^{certificates of} inferior officers should invalidate those of their Superiors Whereupon your Commissioner in consideration of this contradictory evidence is opinion, that the claim of the Petitioner is not yet sufficiently supported to authorise a Settlement J. Howell Jun^r. [Report on Lieut Col. Joseph Pannell's Claims]