Office of Accounts Com'ry Dep't New York July 25^th 1788. Sir, Gen'l Joseph Spencer drew from M'r Hancock Dep'y Pay'r Gen'l a Sum of 13,533 Dollars in Nov. 1779 which was charged to Peter Phillips D Com'ry Gen'l in the Books of that pay Office, because it was paid to be for the use of the Commissary Dep't. and I have charged it to Phillips in my Books; but it appears by Gen'l Spencers accounts that no more than 10,532¼ Dollars of it was paid over to M'r Philips, the remaining 3000½ Dollars Gen'l Spencer is accountable for, and I shall credit Philips account for it. It will therefore be necessary to charge it to Gen'l Spencer in your Books. I am Sir Your most Ob't Servant Joseph Howells Esq'r Jos. [undecipherable] [Address verso: Joseph Howells Esq'r] [seal]