Letter from the Secretary at War respecting Mess^rs Smith & Shepherd’s Contract for Clothing War-department,
May 24^th 1791

Sir

I have the honor to inform you that Mess^rs Smith and Shepherd have completed their contract of clothing for the levies, and that Mr. Hodgdon, the quarter master, has receipted to them for the same, agreeably to the copy herein inclosed, marked ‘‘‘A’’’.

I also transmit Mr. Hodgdon’s report to me, relative to the clothing, marked ‘‘‘B’’’. Although some of the articles were not equal to the patterns, yet others were superior, and on the whole, I am of opinion, all circumstances considered, that Mess^rs Smith and Shepherd, have well and expeditiously executed the contract of clothing for the levies.

Upon Upon reconsidering the articles of clothing for the levies, as stated in my estimate of the 10^th of March 1791, it appears that with one pair of linen overalls only, it would be impossible that the soldiers of the corps could be kept tolerably clean–I therefore directed Smith and Shepherd, the contractors for the clothing, to make Two thousand additional Overalls of Russia Sheeting, so that every non-commissioned officer and private will have two pairs of overalls, one pair of drilling, and one of Russia sheeting–For these latter pair, they will be charged by the public at the contract price–to wit–ninety four cents.

I shall thank you to arrange the payment with Mess^rs Smith and Shepherd for these additional overalls.

I have the honor to be
Sir

The honorable
The Secretary of the Treasury.

The United States with Smith & Shepperd

Philadelphia 20 May 1791

The United States

To Smith & Shepperd

{| class=“wikitable” |- ! ! Dollars [cents?] |- | Lo. [checkmark] 1664 Private [undecipherable] | |- | [checkmark] 144 Sergeants d^o | |- | [checkmark] 144 Corporals d^o | |- | 1952 [total] | 3 dollars [56?] |- | [checkmark] L18 musicians | 4.75 d^o 28 |- | [checkmark] 42 Vests | 1.25 d^o 500 |- | [checkmark] 42 pair Woolen Overals | 1.50 d^o 63 |- | [checkmark] 2000 Drilling ditto | 1.25 d^o [undecipherable] |- | [checkmark] 2000 Sheeling? ditto | 94 d^o 30 |- | [checkmark] 4263 Shirts | 90 d^o 6. .. 70 |- | [checkmark] 2009 Stocks | 12 d^o 1. 8 |- | [checkmark] 2002 Stock buckles | 6 d^o 2 .. 12 |- | [checkmark] 22 pair Shoe ditto | 12 d^o 2. 64 |- | [checkmark] 2650 blankets | [undecipherable] 33 d^o + 524 . 50 |- | [checkmark] 2000 Hatts | 60 d^o 200 |- | [checkmark] 4044 pair Shoe | 80 d^o 3235 . 20 |- | | Dolls 25187. 24 |}

Supra . ____ C By a Warrant of the Treasurer of the United States for } 11.000

By law due Smith Shepperd Dollars 14.187 24

Quarters Office June 7th 1791

The above Balance brought [undecipherable] Doll^s. 12.124. 24 from which deduct the followin^g overcharges_by the 42. Musicians Costs 10 Cents and Doll^s 4.20 the 2650 Blankets 30 Cents each – [checkmark] 795 [total] 799.8

Comptrollers Office June 10^th 1791 } true Ball Dolls 13.387. 44 [undecipherable]