[To Sec'y at War Feb'y. 18. 1790 [undecipherable] 14. [undecipherable] Ent'd. 1] Office of Army Accounts New York 18 Feb'y. 1790 The Commissioner of Army Accounts to whom was referred the Petition of Rufus Lincoln begs leave to report — That on a Reference to the Accounts of the Commonwealth of Massachusetts now under examination with the Commissioner it appears that the Petitioner has been [settled?] with for depreciation on his pay — That on the 2^d September 1785, the late Commissioner of Army Accounts settled with [strikethrough: [undecipherable]] Subsistence the account of the Petitioner for his [strikethrough: Accounts] [for] [strikethrough: his nominal] pay while he was Prisoner and issued a Certificate for the Balance due — That on the 21^st October 1779 the late Auditor of the Army, settled the Recruiting Account of James Captain Cooper, in which account the said Petitioner while recruiting was included for his Subsistence amounting to Forty five dollars, but as the Petitioner was [then] in Captivity at the time of Settlement, and Captain Cooper having no authority to receive this Money, the same was deducted from the Account & left for the Benefit of the Petitioner on application The Commissioner of Army Accounts is of opinion that [strikethrough: it is not] [strikethrough: [undecipherable]] [strikethrough: to the granting of the prayer of the Petitioner to] the Petitioner is [strikethrough: [undecipherable]] [the Petitioner] [undecipherable] entitled [in Certificate?] for the sum of Forty five dollars, to be received in a Certificate The Commissioner of Army Accounts is therefore of opinion that a Certificate for the sum of Forty five dollars should be granted to the Petitioner. all which is submitted. J. Howell The Honble The Sec'y at War —