W.D. Accountants Office May 9^th 1794 Sir I have before me your letters of 1^st Oct^r 1^st and 18^th December 93 and 17^th March 94 which I should have answered sooner but through hurry of business and the difficulty of communication, added to which I had reason from a view of your proceedings to consider that you were conducting the business committed to you, with the greatest propriety considering the situation in which you found it. — I shall now proceed to answer the contents of those letters — M^r Darcy's appointment as Paymaster and the manner in which you have acted in placing the Militia pay in his hands, your payments of the regular troops meets with my approbation, presuming that you have given instructions to the Sub Paymasters founded on those of the Comptroller to the Paymaster of the troops, and that you propose to transmit duplicates of the muster and pay rolls with the paymasters vouchers receipt thereon as necessary, to their settlement with me, to prove the propriety of your payments and to substantiate the charges on my books to the paymasters, the latter appears to have been done with the regular troops — This is the only way in which I expect to receive the Muster and pay rolls as they will be examined, certified and the amount discharged by you before they come to me, as in the case with the Paymaster of the troops — I transmit a bundle of Muster and pay rolls of the regulars which were handed me from the War Office and which is all that has come forward to my knowledge. It does not appear that Major Gaither has disbursed the sums he received on pay rolls accompanied with the musters which is the regular system of paying the Army — The subordinate paymasters no doubt have formed pay rolls and have made no payments in any other way. Why have not their accounts come forward? I request you to inform them that it is expected that they shall lodge their accounts and vouchers with you and the balance unexpended without delay, and lest some difficulties should arise in deficiency of vouchers &c I would advise that a very full qualification of the actual disbursement of the money should be affixed. You will give a descriptive receipt for the same. It is to be observed at the same time that I do not wish to have the Sub Paymasters accounts closed until they have fixed every man in service for the period of the pay roll, (but this should be affected in a reasonable time,) as whatever remains unexpended on settlement of the Sub paymasters is carried to the credit of the individuals in my books and must be paid immediately from the Office, of course nothing should be refunded, but the arrears of the dead and discharged of such arrears exist and hence arises the precaution in the paymasters instructions respecting payment of detachments, to guard against a sub paymasters receiving the pay of an Officer or Soldier whom he may not be likely to meet with before it is necessary for him to settle his accounts. I shall regularly remit you funds to discharge the Officers subsistance, and you may always be prompt in the payment from any funds in your hands. The whole rations are to be paid and if the Officers should choose to draw from the contractors they are to pay for the same, so that the contractor though he be required to issue rations on demand shall not be authorized to charge the United States, but shall receive payment from the Officers so drawing, and the officers cannot receive pay for their rations in any other way than from upon settlements. With respect to the Rations, it is provided in the Act of 5^th March 1792 that Rations allowed to the infantry, light dragoons, and Artillery (and included as privates eight dollars) shall be their monthly pay. I am of opinion that the arrears of deceased soldiers may be paid by the Sub paymasters if they have died within the period of the pay rolls universally to the Balance thereon and provided the money is placed in their hands, but if they should die after the time the rolls are extended to, the payment should be made by you so that the settlement be complete from the time they were last paid untill their decease — But it should appear in evidence that the payments are to the Heirs or executors and of to an administrator it should produce evidence that the deceased was in debt means the amount of his arrears to the administrator so that it was extended by the administration to benefit the heirs of the Deceased; the object is to prevent speculation in the arrears of deceased soldiers. The charge of 93 dollars 60 Cents for rations furnished Captⁿ Thomas Martin is not to be to his debit unless his account of subsistance embraces the period for which the supply was found. Lieut^t Hoatti Harris received on 2 December 1792 from this Office two hundred and fifty dollars for the purpose of recruiting, but he was ordered to Georgia before he had expended any part thereof, of course you will deduct it from his pay and rations which commences from 1^st December 1792. I suppose it would be proper to allow him twelve cents [?]ration untill his arrival at Georgia, after that you are the best judge. I request you will enter your vouchers on your abstract or account current according to dates and to number them, making the entries at large and very full and explanatory. Constant Ferriman Esq^r Fort Fidius — Georgia — I am Sir &c Joseph Howell