New York July 2^d [undecipherable] Dear Sir I wrote you a few lines yesterday by M^r John Davis and promised to forward by this days post a copy of the accounts of Col. Wood. I was however disappointed having other business to attend to which prevented me from performing my promise. I now inclose a statement of the accounts formed from the vouchers transmitted me by which you will find that a large balance appears due the United States — exclusive of which several sums of money have been advanced to officers who have long since left the service & cannot at this day be called on by the United States for settlement. The mode adopted by M^r Pierce in the settlement of accounts similar to those of Col. Wood has been not to admit any monies advanced unless there were stoppages made from the person so receiving, for the commanding officers of Regiments were early ordered by Congress to settle the accounts of their recruiting officers and in 1778 the late Commander in Chief issued his orders to the same purpose — In August 1784 I wrote to Col. Wood informing him of my appointment & sent him the amount of the monies which appeared against him in the books of this office requesting if he had made any advance to his officers for the recruiting service that he would transmit them in order that I might be enabled to charge the officers accordingly; this letter the Colonel never answered, & the officers have been generally settled with. I should be happy to serve M^rs Wood, but in this instance it is entirely out of my power, as I must be guided by acts of Congress & the general rules of the office — I have several claims now before me exactly similar to Col. Woods & which cannot be closed Joseph Howell Jun^r John Nicholson Esq^r.