[350] Philadelphia 25^th January 1799 Sir, I have recieved your letter of this day enclosing an Abstract of articles purchased by Ebenezer Stevens Agent for the War Department, at New York between the 1^st and 31^st December 1797 inclusive. The vouchers for the articles purchased being signed by the Superintendent and Master Mason, as evidence of their delivery & application to the use of the Public, being satisfactory to you & lodged in your Office, I consider Mr Stevens as completely exonerated, and no further accountable, to an expenditure that cannot, could not be traced any further. Were I to charge him with the purchased articles, I must of course immediately credit him, and then without any voucher more than your letter to support either entry. I shall file the Abstract which I consider as a proper document to be appealed to in case of need in my Office. I am Sir, Your most Obedient Servant, Samuel Hodgdon (E.D.) W^m Simmons Esq^r Accountant to the War Department