W. D. Accountants Office January 2^d 1794 Sir, In answer to your inquiry of the 81^st Ult^o relative to the Accounts of Captain Trowbridge, and Ensigne Lowther having been Settled on different Principles, I have to observe, that a Short time previous to Settling the Account of M^r Lowther, several of the Paying Compts of Icers who had broke their parcels intended for a Settlement of their accounts, one of which viz, Lieu^t Thomas White, I Settled on the same principles with that of Cap^t Trowbridge, which was returned to me by the Comptroller with the following note "to be Stated till the time of his return from captivity and the ballance of nominal pay ascertained which will be reduced as is customary when no depreciation is allowed." when I Settled the account of M^r Lowther, I have supposed that as well as the number who broke their parcels and was therefore guided by the principles laid down by the Comptroller, however I find that I was mistaken and in consequence of this mistake M^r Lowther has not had justice done him. The Auditor of the Treasury — I am Sir &c Joseph Howell