Accountants Office April 12^th 1794 Sir In reply to your letter of this date I have to observe, that the resolution of the late Congress of the 10^th of April 1780, confines the allowance of depreciation to such persons as were in and during the war or for three years, and who were in service on the said 10^th day of April 1780. The nominal pay of the late Army was generally advanced to paymasters for the use of the Troops, many of whom have never settled their accounts. The Regimental paymasters have however been considered as the agents of the Troops and the U.States not responsible for the misapplication of monies so advanced. There is however nothing in the law to prevent a settlement in the case of a Soldier discharged before the 10^th of April 1780 whose claim had been duly presented and who had never personally or by the Regimental paymaster received his pay in old emissions. The rate of settlement in such case would however be to allow the value of the pay in old emissions. The committee will however be sensible that special difficulties must frequently attend settlements of this kind not from any defect in the law, but from the want of proof in respect to services performed and to the transactions in the late Pay Masters Generals department. I am Sir &c Joseph Howell Hon^ble M. Carnes