Lieut^t Nehemiah Freeman , Accountants Office J.P.M. West Point October 11^th 1797 Sir I duly received your letter of the 6^th Instant ac-companied by the Muster and Pay roll of the Troops at West Point for the last months, and an abstract of the subsist^ce accounts of the Officers there. In reply to the last paragraph of your letter I have to observe, that I intend to adhere strictly to the principle established in my Office in the settlement of Off[icers'] subsistence accounts; to wit, either the oath of the Officer or a certificate signed by the contractor, that no rations were dra[wn] at the different posts stationed for the time charged; this must [be] complied with and the accounts forwarded to this Office before payment will be made. Your last transmission of Vouchers agree on examination with the account Current forwarded, leaving a balance in your hands of Two hundred thirty dollars & seventy four cents. I am &c. W^m Simmons Acct^t