[Docketed: Joshua Humphreys / August 5. 179[4]] [m^r C. Hump[hreys] prepared] [Address: a [undecipherable] / for [undecipherable] / Comptroller of [undecipherable]] Tench Cox Esq. Commissr of Revenue Aug. 5. 1794 Sir, New england pine appears me of tho off a nature for the decks of a ship of war excepted for the lower deck & poop deck, however the Frigates that were built to the [undecipherable] last war had their decks laid of with that kind of pine: not any complaint or objection came to my knowledge of it being too soft, and as it is contemplated to have oak in the wake of th^e guns & a pair of thick strakes on each side it may be used, one great advantage will arise from its length, and on account of its softness it ought to have its full thickness or something more— The difference of prices appears to be greater than was [undecipherable] between N. england pine & our Jersey pine, the price of Jersey pine here is about 16 dollars per inch measure, which will make for 3 inch 48d. and the same proportion is observed for all thicker & thinner stuff— [strikethrough: It would be as [undecipherable] to give the [undecipherable] of an inch plank] N england pine is entirely out of the question, they will by no means answer, White Oak is [far] preferable [strikethrough: If you understand the prices [affixed?] for the White Oak [thick?] stuff it appears [undecipherable] [transport?]] The [quantity?] of white Oak they rate at 5p M. here it will cost from 5 to [bt?] p M. The price given our agents here for [birch?] plank is 50 [p ct?] less I expect it may be had for [6bt?] dollars p M. The prices [don't?] [M Vaucher?] may answer the port of delivery Since completing the draft I have found it necessary to enlarge the size & quantity of plank which [undecipherable] have arranged them in a plainer manner— I am Respectfully your &c Joshua Humphreys