W.D. Accountants Office January 22, 1794 Sir The Treasurer of the United States is directed to remit to Nathaniel Gorham Esq^r supervisor of the revenue district of Massachusetts to be paid the sum of three hundred and seventy six dollars and 20 cents lawful for pay due the non-commissioned officers, and privates of your recruits from 1^st June to 31^st December 1792 which you will disburse and take receipts agreeably to the enclosed pay roll— You will observe that I have not admitted your own pay at this time, it will be done as soon as your accounts are settled to be 31^st of December last, in order to effect it, I have herewith transmit the charges on my books to your account— requesting you to inform me if you have received any monies that have not yet been brought to your debit, in your pay and subsistence or in any other account. the charge of 92 5/12 dollars for rations you will receive credit for in settlement of your subsistence account which account is to be substantiated by your own and the contractors certificates. the charges of 11 dollars, 24 dollars and 10 Cts and 9 dollars 25 Cts paid by M^r Smith contractor require particular explanation— I also include notes on your recruiting account to which I request your attention and answer, some of the deductions being absolute and others conditional, but on their amount telling excepting the deficiency of receipts, other objections have been stated in the examination of the account which with considerable investigation, I have been enabled to remove— as the act of Congress requires that the accounts should be duly enlisted and mustered to entitle the officers to pay, bounty and receive the provision, and as your recruits have been raised in long and enrolled so variously, I have not been in every instance able to prove the muster; I trust however I shall be warrantable in substituting the qualification in your account as evidence in certain cases— I am apprehensive you may be desirous of receiving your pay at this time, but you will