I understand you are going to take your departure for Old England, believe me when I wish you all health, a safe and pleasant passage there, a quick return; may you experience many, very many happy New Years is the wish of S^t Kitt your friend J. Howell J^r C. Richmond. esq— Office of Army Accounts New York Dec^r. 30. 1788 Sir Agreeably to your request of the 15^th Ins^t and my promise of yesterday I inclose you a return of the non Commiss^d & privates of the Maryland Artillery, specifying the sum each has received in final Settlements certificates, as appear by the accounts on file in this office—— I am &c^a J. Howell J^r J. Howell— New Haven Dec^r. 26. 1788— Sir When you shewed me, at your Office the last time I had the pleasure of waiting on you; the principles on which accounts with officers of Army were settled with; I tho^t the Vouchers sent by Cap^t Beecher sufficient to bring Cap^t Thacher within the resolution of Congress on that subject; Cap^t Beecher tells me however that I was unhappily mistaken; the consequence of which will I fear be utter ruin to Cap^t Thacher & sinks all his flattering hopes and consequent expence to nothing— for if he must account