W. D. Accountants Office February 17^th 1794 Sir Conversing with M^r Nicholson on the subject of Col. Cooks accounts I am led into the Opinion that they were not foreclosed, the circumstances are as follows— in the Year 1783 or 1784 Col. Cook (with M^r Nicholson) called on me with his accounts for settlement, I was then exceedingly engaged in settling the Accounts of the Pennsylvania line, but the Colonel being anxious to have a settlement I transiently looked over the papers and observing that two receipts were wanting, and that I had not authority to admit the charges without the receipts, requested him to leave the papers with M^r Nicholson and send forward the missing receipts if to be found— the papers were accordingly put into the hands of M^r Nicholson who frequently called on me, but the same reason that at first presented itself still prevented a settlement— I feel confident of informing the Colonel that by leaving the accounts as requested that they should not be considered foreclosed— I feel fully convinced of being in an error in asserting to you this morning that the papers were left with M^r Nicholson for settlement, I therefore flatter myself the Accounts of Col. Cook will be acted on and allowed.— I am Sir &c Joseph Howell The Auditor of the Treasury.—