W^r D. Accountants Office February 25. 1794 Sir On the 26^th of November 1792 (during the absence of Mr Pierce to the Southward) I settled an account between the States and Brigadier General Elias Dayton for monies expended in 1781 & 82 for recruiting the R. Regt of New Jersey then commanded by him. on this settlement a balance appeared due the General of 1422 dollars & which according to the principles adopted on settlement of old Carolinian accounts was reduced to a specie value by his State when it was supposed the debt became due — The mode of reducing the balance was exceedingly dissatisfactory to the General, who alledged that the balance due was advanced by him in specie or specie value before he removed any monies from the States for the purpose of recruiting, therefore a Certificate should issue for the whole at a specie value — to this I answered that I could not deviate from the instructions given by my Superior in Office more especially as the receipts generally appeared to have been taken after he received Money from the States — the General observed that he was unfortunate in leaving his memorandum book at home which would have explained the transactions it being customary with him to advance monies from time to time and take a receipt for the whole at a future period. finding the General could not reconcile receiving a Certificate for the balance then stated as a final settlement I proposed his leaving the accounts for the decision of Mr Pierce on his arrival or if he would accept of a Certificate for the balance as then stated that I would mention the circumstances to Mr Pierce on his arrival and have it to his decision in the mean time he would be enabled to produce his memorandums for explanation. the latter proposal the General accepted some time after our arrival at New York (1793) General Dayton waited on Mr Pierce with a view of having a revisal of his accounts when Mr Pierce became acquainted with the circumstances as has been related he informed the General that he would himself examine the accounts and if any mistake had arisen it should be rectified. Mr Pierce being exceedingly engaged with the business brought from the Southward did not then attend to the wishes of the General, neither was it over done. I believe for no other reason than his indisposition and absence on public business. To assist a knowledge of Mr Pierce's disposition to revise the accounts and that his promise had been given that it should be done I have undertaken it, and measures have complied with your wishes on so doing, and have carefully examined into the documents made agreeable to notes and memorandums now accompanying the accounts from which I am fully persuaded that it is but justice that a revision of the account should take place it appearing to me that the balance of 1422 dollars was advanced previous to the 1^st of March 1777. I have therefore stated a second account (herewith enclosed) by which a further sum appears due of 274 Dollars and 6 Cents. the date of Interest as also the propriety of a revision is respectfully submitted by Your Obed^t Ser Joseph Howell The Auditor of the Treasury I request the accounts may be returned after being acted on J