[Vol. 5 [undecipherable] 27] Treasury Department Comptrollers Office 2^d [strikethrough: September] October 1794.— Sir, 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 & of the Officers and persons entrusted with the keeping and distribution of the public property.— The forms herewith transmitted having been approved of 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 [underline: 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 safekeeping, 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, safekeeping, 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 on information to be derived from arrangements with the Treasury.— The Treasury Department will, whenever it is practicable, require the Contractors & 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 cases, where the above arrangement is impracticable, you will be furnished with Statements indicating the Stores purchased, and the persons responsible therefor, except in cases of provisions, and other articles issued, where no further 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 Horses & Equipments, and Forage.— Ordnance Department.— to include all ordinance & Stores necessary therefor, 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, Hospital Stores & furniture for the Army or Navy.— Indian Department.— to include all Goods and Supplies for the Indians.— Naval Department.— to include all Stores & materials for building, repairing, or equipping Ships or Vessels, exclusive of articles in Ordnance, and Hospital Departments.— Commissary Department.— to include all aliments for the Army or Navy.— For the sake of greater simplicity, and 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 been opened in your books relative to any article, it will be indispensable, that no disposition thereof be made without your knowledge.— It is therefore proper that all Warrants of the Secretary of War, for [strikethrough: use of any ports] [strikethrough: cession from the public arsenals be addressed to you] and 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 proper armies, the actual issue of which are to be managed by the commanding [undecipherable] on this [undecipherable] of [undecipherable] Department. 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 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 subordinate officers and Agents ought to be informed and instructed, by which to govern their returns to your Office.— It will be found of advantage to institute permanent rules, for assorting & packing [undecipherable] 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 in all returns.— the same principle may be usefully extended to a great variety of Laboratory Stores and other articles.— The effect of this regulation to every practicable extent, will be useful in facilitating inspection at certain periods, in preventing losses & embezzlements, and in reducing the number of columns under the several heads of accounts.— A perfect arrangement pursuant to this idea, will be a work of time, but it is conceivable to be important, and that it ought to be undertaken and prosecuted under systematical [underline: instructions] framed by the Department of War.— The forms marked (A) are prescribed for the Journal & Ledger entries, and your principal books, and exemplify a supposed case, in respect 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 instruction 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, untill 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 possessors of the same responsible, untill a final delivery according to Law, you will however be able to supply whatever details are wanting, in the forms now transmitted. It is proposed that this arrangement shall commence with respect to all Stores & Supplies which shall be on hand on the 1^st of January ensuing.— It will therefore be requisite to take [strikethrough: on] speedy [strikethrough: joint Instructions] measures for [strikethrough: communicating] the forms to the proper Officers & Agents, [strikethrough: &] obtaining [strikethrough: accounts] returns to the end of the present year, for which purpose it is expected that you will obtain a list— turn over [undecipherable]. Your Obed. Servant Samuel Hodgdon Esq^r. --- 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 possessors of the same responsible, untill a final delivery according to Law, you will however be able to supply whatever details are wanting, in the forms now transmitted. [strikethrough: It is expected that you will obtain a list] of the public Agents employed in purchases & deliveries, and communicate to them the forms of the returns which they are to make in pursuance of this General arrangement, and that you will [strikethrough: hereafter] consider yourself as responsible, for effecting regular and punctual Settlements with all persons concerned.— I am, very respectfully Sir, Your Obed. Servant Samuel Hodgdon Esq^r. [To Samuel Hodgdon Esq^r. Intendant of Military Stores 2^d October 1794.—] [Lbk Fols. 433 & 438]