Office of State Army Accounts 18 May 1791— Sir Enclosed is a statement of the Accounts of Major Samuel Finley of the late Line of Virginia — I have carefully examined the Books of the Pay Office, from which it appears that Colonel [undecipherable] received the pay of his Corps to the 1^st of July 1779, and in September following he received a Sum of money on account, of which Major Finley, then a Lieutenant, acknowledges to have received the Sum credited in this account. Major Finley was returned to Mr. Dunscomb the Assistant Commissioner of Army Accounts for the State of Virginia, as retiring from service the 1^st of Jan[undecipherable: probable reading January] 17[undecipherable: probable reading 82]. [undecipherable] Finley Certificates for his [undecipherable: probable reading Commutation], but it afterwards appearing by the Muster Rolls that he was in actual service, and commanded a Detachment of the Virginia Line (commonly called [undecipherable: probable reading Posey]) to the end of the War, Mr. Dunscomb made a statement of his pay due him and transmitted the same in due season to the late Commissioner for settlement. — At first view of the claim I had my doubts, relative to its validity, but on recurring to the Musters, the enclosed Certificate of Colonel [undecipherable: probable reading Febiger], the pay & subsistence paid him in like manner with other Officers who continued to the end of the War induced me to be fully of opinion that Major Finley is entitled to the Pay now reported. I am, most respectfully Sir Your obedient Servant Joseph Howell [address:] Oliver Wolcott Jun^r Esq^r Auditor of the Treasury