[Letter from William Doughty, Navy Yard, May 19, 1795] Navy Yard Ph^la. May 19^th 1795 Sir, I'll thank you to favour me with your Opinion, whether or no, it will be proper for me to Debit & Credit the smith in my Day book & Ledger, for the Copper he receives from and returns to me — viz (1^st I receive the Copper, deliver to the Smith as much as he ans debit him with it 2^d After he has wrought it, delivers or returns it to me I credit him for it — with the quantity consumed whe 3^d I deliver it to the Constructor and charge him with it — — — — — — — or whether to prevent mistakes by entering the same Article twice, it would be more proper to keep a memorandum book for that purpose exclusively and make a Seperate Return — With due respect — Sir, M^r Samuel Hodgson Esq^re I am your humble Serv^t W^m Doughty Clerk of the Yard