[Endorsement: John G. Coffin / No [undecipherable] / Niag. 23 July / Rec^d [undecipherable] / [undecipherable]] M^r. Simmons Esquire Accountant War Department Philadelphia [Free] Niagara 23 July 1797— I have received your letter of the 19^th [undecipherable]. I also from M^r. [undecipherable] one hundred and four dollars & seventy [undecipherable] cents on account, [undecipherable] due to me from the U.S. from the [undecipherable] of [undecipherable] 1796 To the 31^st of March [undecipherable]. The present contract price of a ration at this place of 18¾ cents, commenced only on the first of last month, there remains therefore a balance in my favour equal to a deduction from 25 to 18¾ cents on each ration for the three last months of the above named period, amounting to Eleven dollars & forty cents. I shall forward to M^r. Lewis two receipts for the money received. I inclose to you an Account of Subsistence due to me from the U.S. for the months of April, May, [undecipherable] July 1797. I shall be obliged by receiving the amount as soon as it may be convenient, as also the balance on the former account. I am Sir with respect your obed^t Servant John G. Coffin [undecipherable] A[undecipherable] Eng[undecipherable] M^r. Simmons Esq^r. Sec^tt Note – The amount of Subsistence mentioned within [undecipherable] forwarded by [undecipherable] [undecipherable] with his own & others [undecipherable]