Accountants Office April 23^d 1798. Sir I received your letter of this date enclosing the Memorial of Lawrence Manning, Lieut^t in the Legion, [undecipherable] that his final settlement Certificates were received by an unauthorized Agent. Agreeably to your request I have to inform you, that on the 5^th day of March 1785 Cap^t James Heard did receive his report to assist [undecipherable] from Andrew [Dunscomb?]; Appointed Commissioner of Acct^s Three hundred and nine Certificates numbered from 80,843 to 80,695 and from 87,401 to 87,556 both inclusive amounting to forty eight thousand two hundred and ninety five dollars, among which were the following described Certificates being for the balance of pay, subsistence and commutation of the aforesaid Lawrence Manning [undecipherable]. Certificate N^o 87,487 for $62.13 on interest from 1^st January 1782 N^o 87,451...33.30...15^th November 1783 N^o 87,434...1929.39...ditto N^o 87,554...33.30...ditto 2558.21. making in the whole two thousand five hundred fifty eight dollars and twenty one [undecipherable] parts of a dollar. From the time of said Heard's receipt, he was held accountable as agent to said Manning or the Executives of the State to whom he belonged. I have never before heard it doubted that Cap^t James Heard was authorized to act as Agent to said Legion. I am Sir very Respectfully Your Ob^ed Servant, Wm Simmons Acct. Dep^t. War. The Honorable Dwight Foster in Congress.