The Hon^ble Dwight Foster Department of W[ar] Accountants Office Dear S^r November 29^th 17[—] If the claim of M^rs Ann Gray a[s] Stated in her petition was not barred by the 2 Acts of Congress there are many other objections to it. 1^st The allowances of Commutation or half pay did not extend to 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 Rec[eive] 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 Simmo[ns] A[cct] --- Cap^t Burrows Smith Accountants Offi[ce] 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 vouc[hers] for payments made to your Company in 1794 amounting to 199[—] As this is the case you will be p[ut] to make affidavit before a Magistrate that you have faithfully disbursed 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 af[fidavit] which transmit to this Office for the purpose of being filed with the [Muster] Roll on which the above advance was made Sam &^c &[c]