Office of Army Accounts New York 23^rd Dec^r 1789 Sir I acknowledge the receipt of your letter of the 7 instant accompanied with sundry accounts of the Delaware State against the United States for monies expended by her Officers in Recruiting the late Continental Army — Copies of these accounts I now inclose you with such notes and remarks as may perhaps be useful to you in the Settlement with the officers when called upon to account for monies they have received. The Principle I have established in the final adjustment of the several accounts made cognizable in my office is to admit to the credit of the Individual States the whole of their payments for Recruiting, Pay &c^a Provided such payments do not upon application of the Scale of Depreciation exceed the Specie allowance made by Congress for the service, referring all extra Disbursements to the honorable Board, who are invested with plenary power to determine on them agreeably to the Principles of Justice and of Equitable Decision. Your Remarks upon the account for Depreciation on Pay of the Delaware Regiment will be attended to and every allowance made which Justice and an adherance to the Acts of Congress will authorize. But a Deduction must take place for the amount of Certificates which remain unissued in the hands of the President. I find the Pay & Subsistence of the late Lieu^t Harney will be sufficient to cover the Payment made his Heirs under the act of your Legislative Assembly the State will consequently receive a credit for the amount. Charges against sundry Officers of the Delaware Regiment extracted from the accounts of Moses & Caldwell were forwarded to William Killen Esquire while he acted as Commissioner for your State, and I find Remarks opposed by him to those charges that the monies received were for the most part accounted for with John Yates Esq^r the Pay Master of the Regiment — As I do not find M^r Yates accounts among the papers transmitted, I have to request you will be pleased to forward them by the first post as no final Settlement can be made with Col^o Hall previous to their arrival — I am with Respect Your Obed^t & Hble Serv^t Joseph Howell Jun^r Eleazor M^cComb Esquire