[Cover sheet — docket notation written sideways, partially legible:] [undecipherable] the [undecipherable] Knoxville [undecipherable] April [undecipherable] the [undecipherable] [undecipherable] M^r Simons — Sir/ Knoxville 27 April 1797 The 28 February, I forwarded to Your Office the first part of my abstract from the 21 October 1795 to the 24 July 1796, amounting to 61,831.24, I now send on a [undecipherable] second here [Going?] to April 30 - 1796 amounting to 132,942.71. These abstracts are not in the same order that I could wish them for they were made out by a Gentleman not acquainted with Accounts, and I am constantly called upon active business that prevented an inspection to them. [But?] as soon as M^r Hillis has examined Cap^t Richardson's accounts who acted as Paymaster for sometime, we will endeavor to forward the business in better order. [undecipherable] I thought proper however to forward those as they are, that you might see an attention to your directions. — I have also forwarded the Abstract of Service what is wanted for the expenditure this Year as near as I may judge, considering the uncertainty of what may happen the amount is 93,843.98. That sent on by M^r Cowan till April is not complete, as the muster Rolls had not all arrived from Cumberland, and some had been omitted at the Office. Col Hays has sent onto me his account as Muster Master. Copy of which is inclosed amounting to $14.80, as I never had any account of his Settlement it is proper that I forward to you what I advanced him, as you will see by my accounts is $400 [undecipherable]. As Col Hays' duty has been very moderate I think of [allowing?] him [twenty?] dollars [for] mustering [the] Companies [undecipherable: having mustered 10] [undecipherable] which would be a generous compensation, and as he is appointed Marshall, dismiss him as Muster Master [it being?] more proper for a frontier Marshall, than a Muster Master. All services of the Militia are nearly paid to the present time. All Salary men are paid to the 1^st March, and the Contingent accounts are [now?] paid, that the public are only indebted for such services as have been in doubt, and for some Militia services of 1792 which M^r Allison has received money to discharge. I inclose you the last advertisement for the pay^mt. of Militia Services so that you may see every thing has been done in my power to bring the people forward to receive their Monies. You have no Idea of my laborious services, but I am well pleased to think that the mode of defending the frontiers is changed, and that the opening to fraud and abuse will be at an end. — [undecipherable] 27 April 1797 — [signature]