[Docketing notation on cover: Capt. [undecipherable] Bruff / Niag.o — [undecipherable] Dec'ry / [undecipherable] — 1797 / [undecipherable] — 28 of Jan'y] Niagara December 1^st 1797 — Sir, The account I sent you called for accompanies this, but the vouchers for sums expended in the [undecipherable] near Baltimore — a for my contingent account I shall place with [undecipherable] an opportunity to produce them in person — as you inform me they will be at the risk of the [undecipherable]. There is but two articles in the contingent account that I consider as subject to alteration; the first [undecipherable] a written subsistence — an allowance equal to double rations from the time I received the [undecipherable: possession] of the [undecipherable: lots] until the allowance by law took place. [It was] recommended to me by the Secretary of War to keep an apartment of this kind, a course [undecipherable] I was subjected to by [undecipherable: custom] [undecipherable] a necessity to maintain — this [undecipherable: was] extremely difficult, if not impossible [undecipherable] to [undecipherable: men], [undecipherable] to obtain a person [undecipherable]. The present allowance I think fully applicable, although it may be easily argued that it is far short of the real expense I was [undecipherable: necessarily] at, for several months after receiving the [undecipherable: possession] of this [undecipherable: lot] — also a desire to promote a friendly intercourse — to overcome old prejudices as to be sociable, appeared to emulate both [undecipherable] — curiosity, too [undecipherable] have brought a number of [undecipherable] — but from whatever motives, it was policy to entertain them decently, to send them away satisfied — This I flatter [undecipherable: myself] has been done, a perfect [undecipherable] established. But as an American [undecipherable] is no longer a novelty, the present [undecipherable] finds the allowance of double rations a liberal [undecipherable]. The second article is for extra pay for doing the extra duty of Paymaster after I was superseded in the command, a most [undecipherable] [undecipherable] of every and [undecipherable]. There is also a change in the account of the extra [undecipherable] [undecipherable] to [undecipherable] not [undecipherable] for — in [undecipherable] a detachment from Mad Island to [undecipherable] [undecipherable], of $[undecipherable] — as such allowances are not without [undecipherable], the [undecipherable] of [undecipherable] [undecipherable], will [undecipherable] it is an [undecipherable]. Recruiting a company here is [undecipherable: impractible] — my present account amounts to [undecipherable] dollars for [undecipherable: bounties] to [undecipherable], [undecipherable], [undecipherable] & [undecipherable] [undecipherable]. If any one [undecipherable] recruit here this winter, it will be for want of employment at the means of [undecipherable] home — it is inconceivable what aversion they have to this country in its present uninhabited state; yet many would engage on being [undecipherable: assured] of a station the first year on the sea coast. Receipt Rolls for July & August with annexed [undecipherable] of discharge [undecipherable] men accompanies this: the first for [undecipherable] dollars [undecipherable] cents - the latter for [undecipherable] dollars [undecipherable] cents. As I was much occupied with the detachment sent to [undecipherable: Detroit] — examination & transfer of the public property when some of the Pay & Receipt Rolls were [undecipherable] out, I could not pay that attention to my [undecipherable: deputy], [undecipherable] for [undecipherable] the [undecipherable] a [undecipherable] an honest decent [undecipherable]; yet he is apt to drink rather liberally if not watched — it is owing to this circumstance that the Pay Rolls have been incorrect - & the Receipt Rolls so [undecipherable] & [undecipherable]; yet I am sure that the aggregate is right & that each individual has received the Pay for the time therein [undecipherable], and attempted to [undecipherable] out against his name. I have made up my own pay a subsistence to the last of the months — as it completes the year — I presume, it will not be found amiss. The Balance remaining unappropriated a for the recruiting service, I am [undecipherable] to remit, Pay or apply as you may direct — But from motives of humanity I purport to [undecipherable] with [undecipherable] up the [undecipherable] soldiers. John [undecipherable: Stephens?] was discharged agreeable to [undecipherable]: if this is not yet [undecipherable] by the Secretary of War — be so good as to inform him — I am Sir Your Obedient Servant [Signed] Bruff William Simmons Esq^re Accountant to the War Office