[485] Muster Roll of the 2^d New York Regiment that Cornelius Van tapsell died on the 8^th Jan^y 1780 — there is therefore nothing due to him. Soldiers dying in the Service are not entitled to Land unless they were killed in action and he having died before the 10^th of April 1780 precluded him from Depreciation — if it should have appeared that he was entitled to Balance of pay or Depreciation it would now be too late to make the Claim being barred by the Statute of Limitation. I am &c. Wm Simmons A Caleb Swan Esq^r D M. J. Sup^t Accountants Office Sept^r 3^d 1796 This moment rec^d yours of the 8^th & 28 July last enclosing the Accounts of the late Lieut^t Robertson deceased which shall have as early an examination as possible and you informed of the result. — the balance due his Estate if any can then be paid at this office upon a power of Att^y from his legal Administrator. — I have likewise rec^d your letter of the 28^th July Ulto & the abstract of payments and receipts to 26^th July 1796 paid to accompany your warrants from N^o 430 to 497 with Muster & Pay Rolls amounting to Fifty eight thousand four hundred seven Dollars 22, all of which shall be duly examined as soon as the Business of this Office will admit. — the request contained in your letter of 1^st August desiring to be furnished with a list of the sums due to absentees on the Settlement of Lieut^t Visscher's Accounts shall be complied with & now enclose it to you, at same time it may be necessary for you to be cautious of any improper persons having a sight of papers of that kind to enable them to speculate upon the pay of the Soldier, which is too often the case when it can be ascertained there are balances due — in case you make payment of any of the sums contained on the list it will be well to give me the earliest information of it, to prevent payments for the same at this Office. I am &c Wm Simmons Acc^t