the memorialist on the 4^th of July 1780 put into his hands one hundred & fifty thousand Dollars for the use of the troops under the command of the memorialist which from agreably to the memoirs appears to have been expended for supplies & not for the pay of the troops and as the memorialist prays to be reimbursed in specie for the value of the said sum according to the scale of depreciation. Your assistant commissioner therefore humbly conceives that this part of the claim of the memorialist does not come within the cognizance of this office but that it lies with your Hon^ble Board to determine the propriety of admitting or rejecting the same — That on the 26^th June 1780, the memorialist advanced to Lieut James Gunn 23000 Dollars for recruiting the first Regiment of dragoons for which no receipt appears; this from the Commission of Army accounts rejited as a credit to the memorialist, supposing Lieut Gunns account not to be precluded from a settlement he not having lodged them within the time limited by Congres. This objection is now removed and his name inserted in a return of the claims of sundry officers entitled to pay &c. whose claims were forwarded to the assistant commissioner in Virginia subsequent to the term affixed by the commissioners for the continuance of his office, but by him transmitted to this office prior to the expiration of the time prescribed by Congress. — Your assistant commissioner is therefore of opinion that a certificate may be issued in favor of the memorialist for the specie value of this money &c. charges so litigated against M^r Gunn when demands against the United States far exceed the sum advanced [undecipherable] is humbly submitted Joseph Howell Jun^r. The Hon^ble The Commissioners of the Treasury Office of Army Accounts New York July 7^th 1788. Sir, Subject Ephraim Dayton the person alluded to in