Philadelphia 11^th Feb^y 1799. Sir, The accounts of Captain Edward Butler on which the Accountant has made a report to you had been previously presented to me and I examined and were returned to "Captain Butler" under cover of which the following is a copy (see page 367) Since the receipt of this letter Captain Butler has applied to the Accountant, and his application has produced the Accountants report — I suppose Sir, that Captain Butler drew Money both from the pay Master Gen^l and Quarter Master Gen^l to enable him to discharge the duties confided to him by the Commander in Chief. If that was the case, I should suppose, that when those advances were to be accounted for all charges which had arisen in the prosecution of the business should have been charged on them, and the whole expenditure adjusted by the Accounting Officer in each Department. If the advances made are not Settled, but Submitted at this time then the Sums expended, Should be embraced by the respective Accounts, and the Amount found charged to the appropriations which cover the whole Amount. If they are considered as contingent they will be provided for as other Similar Settlements made at the Treasury. It Strikes me however, that both Accounts ought to have been Settled by the Officers with the Army who made the advances, and to whose Department the money received is chargeable, as they could best determine the propriety of the charges and fitness of the vouchers. With these remarks I return the papers for your further consideration and decision. I am Sir Your Most Ob^t Servant Samuel Hodgdon [James McHenry Esq. Secretary of War]