[Copy] Wilmington 7^th Dec^r 1789 Sir, I received your favors of 28^th September and 10^th October last, together with sundry Papers respecting the depreciation of the Pay Accounts of the Delaware Regiment, and immediately laid them before the General Assembly of this State then in Session; but the Session being near a close, nothing conclusive was determined on them. As I was principally concerned in making a settlement of the Depreciation Accounts, the two other Gentlemen were in the appointment, I feel myself under obligations to justify them as far as truth will support me. The Muster rolls came into our hands in a very imperfect State— many were missing, having as the officers alledged been captured at the battle of Camden. From the documents furnished me I formed a list of the Regiment as perfect as we could. This we submitted to the Officers, who, on some business of their own were assembled at Dover. They made notes on our list distinguishing those who were entitled from those who were not, and particularly Noting desertion. some who had been returned as deserters afterwards joined the Regiment and were pardoned. This list I have still in my possession, and have referred to it, in order to furnish an answer to your remarks. "Patrick Burke" has no note affixed to his name. Cap^t John Wilson applied personally in his favor, and declared he was entitled to a certificate. He lives in Kent County, and has been confined in the County Gaol for debt since the Certificate was granted him. No mention was ever made of his desertion. "John Cullen" has no note affixed to his name by the officers, nor was any mention ever made of his desertion. "James Cane" is noted to be dead. His parents and friends lived within five miles of Dover. No mention was ever made of his desertion. "William Dixon" "Daniel Dailey" no notes against their names, and no mention has ever been made of their desertion. "John King" "Peter Records" Notes that they were discharged, but no mention was ever made of their desertion. "Thomas Donaldson"— Certificates instead of his belonging to Spencer's Regiment. "James Kimmy" "James Kinney" mention'd as persons, both were paid. "John Vineyard" a note that he was discharged or finding two men in his room. He was mustered as a non commissioned officer to the 1^st August 1780, and found the substitutes in 1781. The Certificates remaining unapplied for were delivered to the President of the State under a Law passed in Delaware the 24^th Year of the reign of King George the V^th entitled "An act for "the better settling Intestates estates," in which is the following clause, viz^t "And all the Goods, chattels & "Personal estate whatsoever of such persons dying intestate "and without wife or kindred, shall go to the Governor "and Commander in Chief of this Government, for the time "being, and to his heirs and assigns forever. But if "any of the said Intestates Relations shall appear and "make good their claim or claims to such intestates "personal estate within seven years after the decease "of the intestate they shall be restored thereunto" Of the Certificates put into his hands only two have been delivered out, viz^t John Hatfields, for £63:21:0, now in the possession of Peter Lawlor, and Samuel Merediths for £19:9:2 now in the possession of Nehemiah Tilton Esq^r It was never expected that these accounts could be settled without errors. Probably as many have been made against the soldiers as against the United States. The greatest care was taken to do justice, and if, for want of better evidence, something less was done, it would seem hard that the State should suffer on this account. With respect to the Certificate issued to Gennathan Harney in lieu of all claims, it was the opinion of the General Assembly that they had made an advantageous bargain. The Speaker had neglected to give a certificate agreeable to the inclosed Resolution. Harney died. His relations applied for it, and the Auditors for settling the depreciations were directed to issue one for the sum agreed upon, in the same manner as those for depreciation were issued. This was done and charged in that amount, on a persuasion that the United States would allow it. I have not yet been able to lay my hands upon the Petition to ascertain his claims, or I should not doubt but they would appear fully equal to the sum allowed him. I now forward sundry recruiting accounts, viz^t Cap^t Enoch Anderson, Cap^t Peter Jaquett, Cap^t Charles Pope, Cap^t John Learmonths, Lieu^t Caleb Browns, and Lieu^t Elijah Skillington. If any of these are included in accounts already forwarded you will not allow them— if not, you will be pleased to pass them to the Credit of the State and transmit an account for settlement with the officers, most of whom are indebted to the State. I am Sir, Your most Obedient and humble Serv^t Eleaz^r M^cComb To Joseph Howell Jun^r Esq^r Commissioner of Army Accounts New York. [Auditor's Office]