[294] Department of War Intendants Office 26^th Nov^r 1798. Sir, I have received your letter of the 24^th inst, enclosing an Abstract of articles purchased by Ebenezer Stevens as Agent for the War Department, at New York between the date of his appointment, and the 20^th day of Aug^t 1798. I shall immediately make the proper entries to hold him accountable for the due application of them. I am Sir Your most Ob^t Servant Samuel Hodgdon M^r Simmons Esq^r Accountant. Philadelphia 26^th November 1798. Sir, I have examined the inclosed letter and beg leave to report the following as my opinion on the subject proposed. The twenty Pieces of Ordnance orderd by the Legislature of New Jersey should be composed of ten six pounders, Six three Pounders, and four five and a half Inch Howitzers. The first will cost about three hundred and fifty Dollars a Piece, the second two hundred Dollars and the third two hundred and fifty. A suitable Field or Travelling Carriage for a Six Pounder will cost about One hundred and fifty Dollars, for a three Pounder One hundred Dollars, and for a five and a half Inch Howitzer one hundred and thirty Dollars. By this calculation the twenty pieces of Brass Ordnance completely mounted will cost Eight thousand five hundred & twenty Dollars This information is probably all that is required, but I cannot content myself without making some further observations which may possibly be considered by