accounts how the matter will be finally ascertained. The necessity of the Sub Pay Master settling their accounts more frequently is experienced here daily, you will therefore continue to put them in mind thereof. If the forming an Estimate would meet with so much difficulty as your mention- it must be suspended and I as usual must form them from Fort Wayne's Returns — I proposed it to you thinking that you could forward an Estimate the same time the return is forwarded, and as you are on the Spot that you were possessed of Information which it would be difficult for me to obtain, such as Soldiers being discharged, others inlisted, Officers on furlough, others joining &c. However the 2^d. plan may be pursued & the Estimates formed from the Returns of the different commanding officers. On referring to the Schedule of Warrants drawn by the Sec^y of War you will please to observe that generally when an officer leaves this for the Army he receives two or three months pay in advance — this you will be particular in taking notice of when you make a Settlement with them. There are some Artillery to join the Army; their pay will no doubt be settled up to the day they leave West Point, & probably the Officers will receive money in advance, I inform you of this circumstance that you may if they should arrive before you should hear from me again be cautious in making any payments. I will however take the earliest opportunity of informing you after their Departure of the pay they received & likewise their advance. I would recommend that in settling with an officer after he arrives from furlough that you cause him to state his account for any arrears he may claim & costs; thereto on honor & sign the account, this may be a check on them if you do not receive timely information from me. On the Settlement of Captain Buts accounts as Pay Master he is considerably indebted to the United States which he is at present unable to pay — He is to grant a relinquishment