[undecipherable] Sir, Wilmington 7^th December 1789. I received your favors of the 25^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, who were then in Session; but being about to rise, nothing conclusive was determined on them. As I was principally concerned in making a Settlement of the Depreciation amounts, tho' 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 we 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 intitled from those who were not — and particularly noting Deserters. Some, who had been returned as Deserters afterwards joined the Regiment and were pardoned. The list [is] still in my possession, and have referred to [it] in order to furnish an answer to your [undecipherable]. "Patrick Burke" has no note affixed to his name. Cap^t John Wilson applied personally [undecipherable] his favor, and declared he was intitled to [a] Certificate. He lives in Kent County, and has been confined in the County Gaol for debt sin[ce] 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 m[ade] of his desertion. "James [undecipherable: probable "Corfe"]" is noted to be dead. His Parents [&] friends lived within 5 Miles of Dover. No mention was ever made of his desertion. "Williams Dixon" "Daniel Duley" } 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," — Certificate inclosed of his belonging to Spencer's Regiment. "James Flemming" ? "James Kinney" } were two persons, both were pai[d] John "John Vineyard" — a note that he was discharged on 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 second, entitled "An Act for the better settling Intestates estates," in which is the following clause, Viz: "And all the Goods, Chattels and 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 intestate's Relations shall appear and make good their claims 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 over, Viz^t John Hatfield's for £63:2:0 now in the possession of Peter Lowber, and Samuel Meredith's for £12:9:2, 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, more or less was done, it would seem hard that the State should suffer on this account. With respect to the Certificate issued to Ginnathan 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 depreciation 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 account, 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's Cap^t Peter Jaquett's, Cap^t Charles Poris, 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, To Joseph Howell jun^r Esq^r: Your most obedient Commissioner of Army and humble Serv^t; Accounts, New York. Eleazer McComb