[Endorsements on address leaf: John Wilkins / 27 Ap'l 1799 / Instructions [undecipherable] / [undecipherable] transactions / resp'g [undecipherable] charged / to [undecipherable] / [undecipherable] / 305[undecipherable]] [Rec'd No. 9^th May 9/10] [seal] Col. Samuel Hodgdon Philadelphia Pittsburg 27^th April 1799 Sir Your account of bills as drawn by Daniel Hannagan, differ considerably from that on which a settlement took place between him & me — The [undecipherable] first bills in your list never was accounted for by Hannagan, nor was I ever advised of the same by you — All the others he has been charged with & has accounted for them — M^r Hannagan ne[undecipherable: never] was authorised by m[undecipherable: me] to draw bills, but Gen^l [undecipherable] ordered him at [undecipherable] time to raise money by drawing on the Sec^y of War, which he did, & when he stated his accounts with me, he credited those bills — But previous to my making a final settlement with him, I transmitted you a list of the bills which you certified were right & on that his accounts were closed — Those bills were regularly numbered from 1 to 11, while those which are are previously charged are numbered only — [undecipherable] I rather think from those circumstances that those five first charged bills, which amount to 2075 Dolls, must have been drawn on account of Col^o O'Hara — please to have it rectified — You charge me on the list of bills drawn by myself under the date of the 5^th Oct^r 93 "Let. A was drawn by John M^cVellan in favor of John G. Cisler, to Paid 8^th March 95 Dollars," This is an item which I know nothing about — I beg you would explain [undecipherable] with great respect your most ob^t [signature: undecipherable] [undecipherable] Col^o Sam^l Hodgdon