[Address side:] William Simmons Esquire Accountant, War Department, Philadelphia [Administrative endorsement: H. Miller, Octo. 1797 / [undecipherable] / [undecipherable] Salem [undecipherable]] [Figures: 22 21 23 16 80½ 40-4 13-8 53-8 34-8 8-8 8-8 £22] Salem Octob 14. 1797 I have received your letter of the 4^th inst. for justifying the propriety of furnishing M.^r Dale's account from him, & enclosing the particulars, with his with a [undecipherable] thereto. In answer, permit me to observe, that the carriage was agreed to be made according to the direction of [undecipherable] Rochefoucauld, for Ninety dollars in the expectation of making a number more. The making of [undecipherable] was postponed by order, and the payment of M.^r Dale's account was delayed, till a special order was received from the Secretary of War therefor, in his letter of April 30. 1795. The Receipt was then taken, specifying the Services performed, it was deemed a sufficient Voucher, without any accounts, which could have differed from it, only in form. No further particulars were agreed on, in the Contract with M.^r Dale, than that the Carriage should be made agreeable to a Model furnished by Col. Rochefoucauld, & in conformity to his directions. M.^r Dale complied with his Contract, if I am at a loss to determine what [undecipherable] of his is now necessary, to laying the account at your Office — I am, Sir, Your most obed Serv.^t H. Miller Agent for fortifying the port of Salem [undecipherable] [p.^r Simmons Esq.^t]