[Illegible Text placeholder — some or all pages of this file are wholly or in part illegible. We have not been able either to locate a better copy of the document, or to enhance its legibility electronically.] [Wrapper/docket page, heavily damaged. Left side partially legible: Saml. Hodg[don] / Sept[?] [undecipherable] / [undecipherable]. Right side largely illegible.] [Copy] Treasury Department Comptrollers Office Sir, October 2^d 1794 The President of the United States having designated you to execute the Office of Intendant of Military Stores, it is requisite that your duties, as relative to the Department of War, and the Treasury, should be defined, and that General principles should be settled for governing the Accounts of your Office, and of the Officers and persons entrusted with the keeping and distribution of the public property. The forms 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 generally all articles for the use of the War Department, will be made by or under the direction of the Treasury. 2^d That all arrangements, having for their Object, the safe keeping, transfer, or final disposition of any of the articles 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, safe keeping, 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, of which the Department of War will furnish the returns, the first entries in your Books will be founded in formations, to be derived from arrangements with the Treasury. The Treasury Department will, when ever it is practicable, require the Contractor to purchasing Agents to lodge receipts for the delivery of articles procured by them in your Office, for which acknowledgements from you will be expected, as vouchers to their Cash accounts at the Treasury. In [undecipherable] the above arrangement is impracticable, you will be furnished with Statements indicating the Stores purchased, and the persons responsible therefore, except in cases of provisions and other articles issued, when no farther account remains to be rendered. On this last head, it is expected, that more precise regulations will be requisite, when the System of issues shall have been matured by further experience. It is proposed, that the accounts of Stores in your Office, be referred 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 and equipments & Forage. Ordnance Department. — to include all Ordnance and Stores necessary therefore and generally, all Arms, Ammunition & Accoutrements for Soldiers or Marines. Cloathing Department. — to include all Cloathing for Troops. Hospital Department — to include all Medicines, Chirurgical instruments, [undecipherable] Stores and furniture 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 equipping Ships or Vessels exclusive of Articles in the Ordnance and 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 lengthy, the several Departments ought to be subdivided into classes, under which the accounts ought to be opened. A minute distribution has not been attempted; but the annexed forms in respect to the Quarter Master Department, will exhibit what is intended on this subject; the necessary details are left to be framed by you according to the exigencies which may occur. When accounts have once been opened in your Books, as to any articles in the public Magazine and Arsenals at [undecipherable], it is indispensible that no disposition thereof be made without your knowledge. It is therefore proposed, that all Warrants or orders of the Secretary of War, for the delivery of any Stores from the public arsenals, be addressed to you, and that the disposition thereof pursue your consequent instructions. This arrangement will not however extend to Supplies or Stores with the Army, or which have been delivered for the public Service: the actual issues of which are are to be controled by the Commanding Military Officer, or the proper Intendant of a Department. 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 merely as outlines of the distribution and arrangement proposed for the several Departments. It is however proper to observe, that every article is to have a fixed place, in respect to which all [undecipherable] Officers and Agents ought to be informed and [undecipherable] to govern their returns to your Office. It will be found of advantage to institute permanent rules, for assorting and packing many articles in the public Stores and Magazines. For instance Gun Powder ought to be kept in Casks of certain Sizes, and in uniform quantities; and the different kinds of Casks ought to be distinguished by apposite names on all returns — the same principle may be usefully extended to a great variety of Salutory Stores and Other Articles. The effect of this regulation to any punctual extent, will be useful in facilitating inspections at certain periods, in preventing loss and embezzlements, and in reducing the number of entries, under the several heads of accounts. A perfect arrangement, pursuant to this idea, will be a work of time, but it is conceived to be important, and that it ought to be undertaken and prosecuted under Systematical instructions, to be framed by the [undecipherable] Department of War. The forms marked (A) are prescribed for the Journal and Ledger entries of your principal Books, and exemplify [undecipherable] as to the purchase, transfer, and final delivery of certain articles, in the first Class of Quarter Master Stores. This instance, it is conceived will sufficiently elucidate the proposed plan for keeping the accounts of your Office.— The forms marked (B) are prescribed for returns of purchases and deliveries of articles in the several Departments — It will be proper that similar forms [should] be adopted by you, for the Registry of Warrants issued by the Secretary of War.— To prevent a misconstruction of the instructions of the Secretary of War in respect to issues, I take the liberty to observe, that an absolute credit ought not to be passed in consequence of a Warrant or order until it is known, that a corresponding delivery has been made. In a 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 Department, and to hold the possession of the [undecipherable] responsible until a final delivery according [undecipherable], you will however be able to [undecipherable] what details are wanting in the forms now transmitted.— It is proposed that this arrangement shall commence with respect to all Stores and Supplies which shall be on hand, on the 1^st of January on January. It will therefore be requisite to take proper measures for issuing instructions to the proper Officers and Agents, and for obtaining accounts to the end of the present year, for which purpose it is expected, that you will obtain a list of those public Agents employed in purchases or deliveries, to communicate to them the terms of the returns, on which they are to make in pursuance of this arrangement, and that you in pursuance will consider your self as responsible for effecting regular and punctual Settlements with all persons concerned. Samuel Hodgdon Esq^r. I am, very respectfully Superintendant of Sir, Military Stores. Your Obed. Servant Signed Oliv. Wolcott Jun^r.