Philadelphia 29^th January 1798. Gentlemen I have received the Accountants statement of Major Langham's Accounts. By it I am informed the bills presented by you cannot be taken up at present. I have written to Major Langham on the subject, and doubt not he will make provision for the bills, in case the Statement enclosed to him should be accurate. I feel myself bound to give you the most early information Your most Obedient Servant Samuel Hodgdon Mess^rs Baker & Temmegys. --- Philadelphia 29^th Jan^ry 1798. Sir, In consequence of the presentment of your Draft on me dated the 1^st inst. for $150 Dollars in favour of Mess^rs Evans & Selby, and by them and a subsequent endorsement made payable to Mess^rs Baker & Temmegys of this City; I immediately called on M^r Simmons the Accountant to know the State of your Accounts, as he had undertaken their adjustment; the result of my enquiries you will learn by the enclosed Statement of your Account, and by the other exhibit the Accountant informs me he has sent to you. It is plain, according to your apprehensions expressed in your letter that accompanied your Draft that there is a mistake somewhere & of course your Draft could not be honoured. It is possible some of your Accounts and vouchers may not have got to him, but in whatever shape any mistake may have occured, you will have it in your power by pursuing the two Statements, you will soon set all right. You will recollect that Leonard Davis's receipt admitted in the enclosed Statement, is not a perfect Document, and that in answer to a former letter on that Subject you promised to obtain such an one as I requested, let it be done, and sent in your next communication. Also a special order on M^r Simmons, to pay me the balance due you on his adjustment of your Account. Your letter to that effect, he does not deem sufficient. The sooner you attend to this business the better, as it is desirable to have it closed while the business is fresh in all our memories. I am very sorry that your Draft under circumstances could not be honored. I am Sir Your most Obedient Servant Samuel Hodgdon. Maj^r C. Langham.