[from XXX-110 / 47/66] Office of Army Accounts New York 26 Jan^y 1790. Sir, The principal objection to a close of the accounts of Col^o. Crane arises on the expenditure of the monies recieved by him in the year 177— for the recruiting service. I have carefully examined the principal Books of this office, the accounts which have been settled by the late Commiss^rs of Army Accounts & those that were closed by the late Auditors of the Army, & have selected therefrom such Officers of Col^o. Cranes Regim^t as have made a settlement of their Accounts & credited the monies recieved by them, those who have settled & partially credited the Col^o., & those who appear not to have made any settlement whatever, a return of which I do myself the Honor to enclose you.— The money actually recieved in 1777 by Col^o. Crane for the recruiting service amount to . . . . . . . . . . Lo Doll: 11,900.— of this sum it appears by receipts from his Officers that he advanced for the recruiting service the sum of . . . . . . 10,380. that he also advanced to sundry Officers on acc^o. of pay the sum of 374.40 Amounting to . . . . . . 10,704.40 from which deduct so much returned by his Officers as noted by the Col^o. on their recepts } 1,881.— 28,23.1/4[undecipherable] leaves the actual advances to his Officers Eight thousand eight hundred & twenty three 4/5 dollars, which deducted from the amount recieved leaves the sum of three thousand & seventy six 4/5 doll^s due the United States which sum appears to be in the hands of the Col^o. in the month of July 1777 unappropriated . . . . . . 3,076. The money he recieved in the years 1778 & 1779 for the recruiting service; amounts to . . . . . . . . . 6,483.— The receipts produced for cash advanced to sundry Officers & for Bounties paid sundry men for enlisting and reinlisting amounts to . . . . . . . . . . . . . 11,481.— To which add, the premium for reinlisting 11 Men— 110.— for inlisting 41 men 820.— 12,411.— here it appears that Col^o. Crane advanced the sum of five thousand nine hundred and twenty eight dollars more than he recieved. 5,928 A question arises whether this balance was a part of the money recieved in the year 1777, if it is, I am of opinion that the oath of the Colonel to the fact will justify me in opposing the whole of the advances to the charges and reducing the balance at the time it appeared due — this would leave a balance in favor of the Colonel exclusive of the stoppages made in this office — on the contrary if it should appear that the sum due by the Colonel in 1777 was appropriated by him to his private use, then his account will stand as I have already stated them, and leave him a debtor to the U States exclusive of the sum retained from him & the monies advanced by him to those officers who assigned, previous to a settlement.— I have the honor to be with great respect Your ob^ed. Serv^t. Joseph Howell [undecipherable] The Honorable [undecipherable] Secretary at War