Pay Office of The United States Philadelphia 22^d November 1791 This may certify that on the 5^th of October 1744 the subscriber then Assistant Commissioner of Army accounts settled the accounts of Colonel 5^th Warner late commanding one of fourteen detached Regiments for pay Commutation & for monies advanced for recruiting his Regiment in 1777 1779 & 1780. Among the accounts for recruiting the Colonel presented one for bounties paid in 1779 & 1780 by Captain John Shipman amounting to nine Thousand Eight hundred dollars for this amount it appears that Capt Shipman credited Colonel Warner with the sum of six Thousand three hundred & twenty three dollars leaving a balance due Captain Shipman in the sum of Three Thousand four hundred & twenty four dollars Old Emission which balance appears to arise on bounties paid by Captain Shipman between the 5^th April & the 20^th June 1780, I further certify that on Colonel Warners informing me that he had given his private note of hand to Captain Shipman for the above mentioned balance & that he expected to pay the same at its specie value I thought proper to admit to the credit of Colonel Warner the whole of the account amounting as aforesaid to the sum of nine Thousand Eight hundred dollars Captain Shipman cannot therefor bring the note of Colonel Warner for this balance as a charge against the United States but must seek his relief from the Estate. Given under my hand the day & year aforesaid. Joseph Howell^y Agt Pay & Commissioner [Commissioners Certificate] [Copy] [No. 107] Howell dated Nov 22^d 1791