[28] Accountants Office September 30^th 1797 I certify that there is due to Theoph Elmer Lieutenant of Artillerists and Engineers stationed at Niagara the sum of [underline: Three Hundred eighteen dollars and eighty one cents] being for his Pay from the 1 January to the 30^th June 1797 — and subsistence from the 1^st August 1796 to the 17^th July 1797 which amount is payable to James O'Hara by order from the said Elmer. Pay . . . . . 156 — Subs for 1796 67.78 do 1797 98. S Do 318.81 W^m Simmons Acct. The Secretary of War Accountants Office September 30^th 1797 I certify that there is due to P. Tallman Lieutenant of Artillerists & Engineers stationed at Niagara the sum of [underline: two hundred and seventy dollars and thirty three Cents] being for his pay from 1 January to 30 June 1797 and subsistence from the 1^st December 1796 to the 13 July 1797 which amount is payable to James O'Hara by virtue of an order from said Tallman. Pay 156. Subsistence for 1796 15.91 do 1797 98.42 Do 270.33 W^m Simmons Acct. The Secretary of War