The Hon^ble Dwight Foster Department of W[ar] Accountants Office Dear Sir November 29^th 17[—] If the claim of M^rs Ann Gray as Stated in her petition was not barred by the 2 Acts of Congress ther[e] are many other objections to it. 1^st The allowances of Commutation for half pay did not extend to t[he] Representatives of Officers who were killed so early. 2^ndly if he was entitled to commutation it did not extend to his Moth[er] it was only intended to extend to the Widows and orphan Children of Officers dying in service (See act of Congress of 24^th August 1780) if Lieutenant James Gray had left any heirs at Law they could Rece[ive] the Land promised by the Act of Congress of the 16 September 1776 on application to this Department without the interposition of the Legislature. I am &^c W Simmon[s] A[tt] Capt Burrows Smith Accountants Office New Market New Jersey November 28^th 17[—] Sir I received your letter of the 9^th[—] wherein you remark that you have not taken the necessary vouch[ers] for payments made to your Company in 1794 amounting £ 199[—] As this is the case you will be p[—] to make affidavit before a Magistrate that you have faithfully [dis]bursed the whole of the above Sum and in case you have not any monies remaining in your hands let the same be specified in the a[ffidavit] which transmit to this Office for the purpose of being filed with the [—] Roll on which the above advance was made Sam &^c [—]