[William Simmons Esq^re Accountant to the War Departm^t Philadelphia] [Nath. Penman Lt. B & E P. Pay^r West Point Dec^r 25, 1795] West Point, December 25^th 1795. Sir I have received your Letter of the 16^th and 19^th instant, and twenty five blank receit rolls. You have informed me, that the amount of payments made on the receit rolls for the month of September, will, according to the Statement sent you, be passed to my credit. I doubt not, that you will write me, after examination, to what amount I [strikethrough: I] am also be credited for monies paid per the receit rolls for the month of August, and other vouchers transmitted you on the 28^th of November. I observe, that, in your deductions from the pay roll for the last month, three dollars and fifty cents are taken from the pay of [undecipherable: Judsepoel] due to Jude Areak. He [undecipherable: ferrud] till the 27^th of November, when he was claimed by his master. and his pay, paid up to that date by the order of the Commanding Officer. He resigned into my hands, as you will percieve by an account current transmitted you in the 10^th instant, twenty dollars and twenty two cents for his bounty and extra clothing. If his pay for November be forfeited, a question arises to know by whom it is to be refunded. I have Sometimes been called upon to pay discharged men, before I could have either received the blank receit rolls from you, or filled them up if they had been received. this must amount for the names having not always appeared in the same progressive order on the receit rolls as they do on the [strikethrough: pay rolls]. To prevent this confusion, I had borrowed blank receit rolls, immediately on the pay rolls being transmitted to me. and have filled them up for the months of October and November. your directions on this Subject, shall hereafter be attended to. I have the honour to be, with respect, Sir Your very humble Servant, William Simmons Esq^r Nath. Penman D^r A & E P. Pay^r West Point