Philadelphia 28^th Sept^r 1797 Sir, I have received your letter of the 26^th instant Abraham Kirkpatrick has not accounted with me for any monies expended by him during the time he acted as head of the Commissarials. He has indeed left with me an indigested mass of receipts from which I made a Statement merely to ascertain how the Account stood between him and the public, and in this state it remains, at his request, untill the whole of his Deputies Accounts could be collected, which he assured me should be done as quick as possible after the dissolution of his Department. I am Sir, Your most Obedient Servant Samuel Hodgdon [W^m Simmons Esq^r] [Copy send M^r Kirkpatrick 29 Sept 1797] [Entered &c. &c. &c.]