[Sam'l Hodgdon Esq'r L. 25 [undecipherable] Sir] T. D. C. 1/ff 30. Sept. 1794 The President of the United States having signated you to ^execute the Office of Intendant of Military Stores it is requisite that your Duties as relation to the Departments of War and the Treasury should be defined and that general principles should be added for governing the accounts of your Office and of the Officers & persons intrusted with the keeping & distribution of the public property The forms now herewith transmitted having been approved by the Secretary of the Treasury, are to be regarded as the basis of the proposed arrangement, in respect to which the following principles will deserve special attention. 1^st That all arrangements having for their object the purchase of military Stores Cloathing, Indian Goods Supplies in the Quarter Master Department, and gene- ral articles for the use of the War Depart- ment, will be made by or under the direction of the Treasury. 2^d That all arrangements having for their object the safekeeping, transfer or final disposition of any of the artic- les so purchased, will be made by or under the direction of the Secretary of War. 3^d That accounts are to be kept in your Office, relative to the receipt, safekeep- ing, and distribution of all Military Stores, which have been or may be purchased; for which purpose all persons who have or may receive the same are responsible to you as an accounting Officer. Except as to articles already purchased for which the Departments of War will furnish the returns — the first entries in your books will be founded on infor- mation to be derived from arrangements with the Treasury. The Treasury Department will whenever it is practicable require the Contractors & charging agents to lodge Rec^ts for the delivery of articles procured by them in your Store, for which acknowledgements from you will be expected, as Vouchers to their cash accounts at the Treasury. In cases where the above arrangement is impracticable you will be furnished with Statements indicating the Items purchased and the persons responsible therefor, except in cases of provisions and other articles issued where no further accounts remains to be rendered. On this last head it is expected that more precise regulations will be requisite when the System of stores shall have been matured by further experience. It is proposed that the accounts of Stores in your Office, be reported to the following Departments. Quarter Master Department, to include all things relative to the Transportation of Troops or Stores by Land or Water, Barracks, Wood, Utensils of Quarter Master Artificers, Camp Equipage, Cavalry Stores, & equipments, and Forage. Ordnance Department, to include all also ordnance & Stores necessary therefor, & generally all arms, ammunition and accou- trements for Soldiers or Marines. Cloathing Department to include all Cloathing for Troops Hospital Department to include all Medicines, Chirurgical instruments, Hospital Stores & furnit- ure for the army or navy. Indian Department to include all goods & supplies for the Indians. Naval Department to include all Stores & materials for building repairing or equip- ping Ships or Vessels inclusive of articles in the ordnance & hospital Departments Commissary Department, to include all aliments for the army or navy. For the sake of greater simplicity & to prevent the returns & books from being too complex, the above named Departments ought to be subdivided into Classes, under which the accounts ought to be opened. — a minute distribu- tion, has not been attempted, but the annexed forms in no part of the Quarter Master Dep^t. will exhibit, what is intended on this subject; the necessary details are left to you to frame by you according to the exigencies which may occur. When accounts have once been opened in your books relative to any articles, it will be indispensible ^think that no disposition be made without your knowledge. It is therefore proposed that all [strikethrough: orders] Warrants of the Secretary of War for deliveries from the public arsenals [to be] address'd to you, & that the disposition thereof pursue your consequent instructions. It being impracticable to ascertain all the articles for which accounts will be necessary in your books, the forms now transmitted are to be regarded by you merely as outlines of the distribution and arrangements proposed the several Departments. It is however proper to observe that every article is to have a fix'd place, in respect to which all subordinate Officers & agents ought to be informed & instruct- ed by which to govern their returns to your Office. It will be found of advantage to insti- tute permanent rules [strikethrough: Regulating] for assorting & packing many articles in the public Stores & Magazines. — For instance Gunpow- der ought to be ^kept [strikethrough: stored] in Casks of certain sizes, & in uniform quantities, & the different kinds of Casks ought to be distinguished by appointed names in all returns. — The same principle may be usefully extended to a great variety of Laboratory Stores & other articles. — The effect of this regula- tion to every practicable intent, will be useful, in facilitating Inspections at certain periods, in preventing losses & embezzlements, & in reducing the number of Columns under the several heads of accounts. A perfect arrangement pursuant to this idea [ment], will be a work of time, but it is certain to be important, & that it ought to be undertaken & prosecuted under systematical instructions to be framed by the Department of War. The forms marked 'A.' — are prescribed for the Ledger & Journals & Entries of your principal books, and exemplify a supposed case of [four] in relation to the purchase, transfer & final delivery of certain articles in the ^{Dep't of} Quarter Master Stores. — This instance it is conceived will sufficiently elucidate [strikethrough: [undecipherable]] the proposed plan for keeping the accounts of your Office. The forms marked 'B.' — are prescribed for returns of purchases & deliver- ies of articles in the several Departments. — It will be proper that [strikethrough: [undecipherable]] & similar forms should be adopted by you, for the Registry of Warrants issued by the Secretary of War. [strikethrough: As deliveries will probably in many instances vary from the full quantity of the quantities or articles specified in Warrants; the Registry thereof in your Office, ought not to constitute a Credit until a return is rec'd from the] To prevent a misconstruction of the Instructions of the Sec^y of War, in relation to [undecipherable] I take the liberty to observe, that an absolute Credit ought not to be passed in consequence of a Warrant, until it is known that a corresponding delivery has been made. The business of so complex a nature as that entrusted to your management, it is impossible to adapt forms to every case that will occur; by considering it as your duty to obtain accounts of all articles of public property appertaining to the War Departments, & to hold the possessors of the same responsible with a final delivery, according to Law, you will however be able to supply any whatever details are wanting in the forms now transmitted. It is intended that you will obtain a list of the public agents employed in purchases & on delivering & communicate to them the forms of the necessary returns requiring them to make [undecipherable] of this general arrangement, & that you will hereafter consider yourself as responsible for effecting regular & punctual settlements with all persons concerned. James [undecipherable]