[from J. Nicholson] [monogram] Ent. — 2906$ Sir, In deliberating on the best mode of Obviating the difficulty you stated in your letter of the 17^th of December last I have defered giving an answer sooner — That the Certificates were Delivered to the men is a fact but the evidence of that fact cannot now be Supported by their receipts and altho that is the usual, yet it is [undecipherable] — as the Other most of the Soldiers make their Mark and even where they do write it would be no Difficult matter to procure receipts to any Sum — When the Settlements of Depreciation were Making it was just about the time, the Army were to March to the Southward they were Attended at their Different Cantonnments and the Certificates given to the troops in Service on parade and no receipts taken — proof of this mode of Delivery can be Substantiated by the number of the Officers who attended at these Settlements and which I will if you chuse have taken and forwarded to you — Whenever the Certificate was not Delivered to the party himself you have the Order or Authority on which it was Delivered — by law one third of the Depreciation Certificate was allowed to be paid, when applied for — it were taken for this payment on the back of the old Certificate which was taken up and are in my possession there would evince that the other had been in their possession, As part rec'd at time of Settlement and gave a rect for the more paid them which would be circumstantial proof that little had been Delivered they would not have accepted less — besides there are a great number of these Certificates redeemed which have indorsements and such marks as would proves that they had been Delivered 2906$ to the party so charged — Just as you think out [undecipherable] and me a [undecipherable] from Allowances if you will in your Remarks & reasons I will endeavour to Obviate them or Submit and Acquiesce in the Determination — I am with great respect Sir your most ob^t most humble Servant [signature: M Nicholson] Compt[roller's] Office Joseph Howell Esq^r Commr. Army Acct.