Caleb Swan Esq^r                                    Accountant's Office P.M. G^r                                              Dec^r 30. 1796 Head Quart^s of the Army Sir I wrote you on the 16^th a duplicate of which (see Page 290) you have herewith, since which I rec^d your Letter of the 20^th to the contents of which I shall attend. On the Payments you have made for the double & in some instances treble, pay & forage, to Officers doing the duty of Adjutants, Pay Master & Quarter Masters. I shall not deem myself authorised to admit without previously taking a question on the subject from the Heads of the Departments, as I don't conceive they come strictly within the Letter of the Law — It cannot be conceived that one Officer is capable of doing the duty of three or four appointments, he consequently ought not to receive pay for them. — I am glad to find, you have obtained the accounts of one Pay Master. — which you no doubt will forward as nearly as may be to this Office. — Would it not be well to apply to the commanding Officer to issue his orders for Officers to deliver their Accounts & Vouchers, if they refuse to comply on your application. — the necessity for all unsettled Accounts which can with practicability be adjusted, is great, and, you are particularly requested to use your further endeavors to accomplish this object. When Officers apply at this Office for any arear of Pay or Subsistence with the necessary Certificate from the Pay Master — I cause them to attest to their accounts — before payment is made. I foresaw the difficulty that would arise in disposing of your Bills after you left Kentucky, and in consequence, there has been forwarded by Cap^t Edward D. Turner on the 9^th Nov^r ulto. the sum of Sixty five thousand Dollars (which with the sums you were authorised to draw for, I have thought would be sufficient to compleat the arears of the Army to the 31^st Oct^r last) — which sum I hope, ere this rec^d you have have proceeded to make the payments. — As the difficulty in the Sale of Bills will not be removed before the Spring — a further remittance, I expect will take place in Bank Bills to compleat the Army's Pay &c. for the present year. — Of this I will more particularly inform you hereafter. — I am &c. W^m Simmons Acct