[undecipherable] the duty in transmitting [undecipherable] The Comptroller of the Treasury in his absence [undecipherable] to Remarks. that in his [judgement?] it is important [undecipherable] to the plan [undecipherable] — the Williams nor [undecipherable] C. [undecipherable] should receive the contract — [tho'] having [undecipherable] and [conclusive?] matters. The officers attention of [undecipherable] [undecipherable] is [undecipherable] in this with certainty. If the contractor should be [confined?] to their hands, [as undoubtedly?] it [undecipherable] the choice [undecipherable] he especially [makes?] on the purpose (among other considerations) of appointing the person prepared [to?] to make the necessary arrangement before the [1^st?] of October. I not [disagree?] [undecipherable] to the person who makes a contract in his [undecipherable] it appears to the Comptroller that the contract is incapable of being invested with safety to them and advantages to the public. Upon this plan the [undecipherable] contracts may be apportioned into two or perhaps three geographical [sections?] and a contractor of [undecipherable] agrees to each. That is to say, the rations required at all posts and places North and East of the River Delaware and on those lakes and rivers which empty into [them?] to be included [as?] in one contract. The rations required at all posts and places on the Ohio and [Mississippi?] and the rivers which empty into them to be [included?] in another. The rations required [at?] any post, or place on the Atlantic [undecipherable], not [comprehended?] in either of the preceding [sections?] might [form?] a third and separate contracts. This distribution is supported by some [undecipherable] on [undecipherable] among which are the following. Suppose a [undecipherable] of war to [exist?], the enormous [undecipherable] of [undecipherable] and demand for supplies only one man, but [undecipherable] with the aid of [undecipherable] that the means [undecipherable] to an individual might be adequate to this [undecipherable] that the means of this country alone would nearly [undecipherable] a [undecipherable] [undecipherable: sufficient?] of [undecipherable]. By dividing the business into not [undecipherable] perhaps [undecipherable] the public [undecipherable] in character the responsibility of two or [three?] good men a state of [undecipherable] is not left [undecipherable] and in [matters?] of the [undecipherable] ought [now?] to be [undecipherable: lost sight?] [undecipherable] of a more perfect [pecuniary?] responsibility. For each contract the be separately executed, and separately [secured?] the object being a real and not a nominal division of the business. Upon this in [superintending?] the [settlements?] of the Contractors accounts to [undecipherable] [comparing?] the accuracy, fairness, and punctuality with which they are made up [undecipherable] rendered to determine questions of a different nature, and upon which opinions can only be relative[undecipherable: ly?] formed. These remarks being in some degree [undecipherable] official it is expected that they will not [undecipherable] be submitted to the perusal of any Subordinate Agents. [undecipherable signature] Comp^r. of the Treas^y. To James McHenry Esq. Sec^ry for the Department of Wars. [seal]