Sr. War Department 26^th July 1799 I have received your letter of this date refering to a former letter of the 6^th instant on the subject of Contractors Accounts, and particularly relative to charges exhibited in such accounts of allowances made for repairing (and erecting buildings) Supplies of Quarter Master and Hospital Stores &c by orders of Officers commanding small posts, Garrisons or encampments. I have to observe in reply that in all cases to which fixed and known regulations apply. I consider the Officer making the return, and giving the order is responsible for its propriety, an express provision for which is inserted in the thirds article of the existing regulations, respecting requisition for fuel or straw, & that by the fifth section of an "act to establish the Treasury Department" any person dissatisfied with his accounts as audited may within six months appeal to the Comptroller against such settlement. That with respect to the accounts of M: Colfax, the Contractor for New York; I consider it would be right to pass such parts as admit of no doubts to his credit, and to act upon this account generally as to enable you [strikethrough: there] to report the probable Sum. that may be due. to him, suspending a final settlement in whatever sums depend upon defective vouchers, or appear to have been unauthorised, and that this should be an established practice with your Office. A considerable charge is exhibited in M: Colfax's account for payments made by him on the returns of S. b. Smith for the allowance of wood to Officers. The practice relative to fuel not drawn by Officers in consequence of their being absent on furlough, detached on service, or from any cause whatever, has never been settled. I believe however that few instances have occurred of demands being made for payment for the same; & that it never has been allowed, but under peculiar circumstances. I incline strongly to the opinion that it would obviate inconveniences, never to allow it in future. The regulations for fuel, are merely directing as to the quantity of wood that may be issued to Garrisons on the old Boards or recruiting parties, and confined to these they cannot be construed, and were not intended to give an emolument to Officers for the whole or any part of the [undecipherable: probable reading fuel] they have not drawn. Regularly according to established principles, no new works or considerable repairs to existing works, nor the purchase of materials to a large amount can be permitted, but by the express permission, or order of the Secretary of War. Accidents, unusually inclement seasons, & the exigencies of the service, and often however calls for expenditures for the comfort, preservation, or the health, and even lives of the soldiers which urgency the occasion must justify, & when sanctioned by the Commanding General & approved by the Secretary of War ought to be allowed. This is more particularly the case, when the Commanding General himself has directed the expenditures for the purposes mentioned. I am not to be understood as now approving of the Conduct of any of the Officers, you have presented as having ordered expenditures of their own authority — I particularly with hold my approbation respecting the conduct (and expenditure occasioned thereby) of Lieutenant Leonard. This Officer was in the immediate vicinity of an Agent of this Department, and of the Commanding General & had a ready communication with this Department. As he was not authorised, he is distinctly reprehensible, for the orders he gave for repairs to the Hospital & Officers Quarters, & more particularly for drawing payments from the Contractor. Although there may have been circumstances to induce his order which may palliate or justify his conduct; I shall refer the whole, for investigation to the Commanding General, without whose sanction, & my approval, the charge on the account presented by the Contractor will not be allowed. Captain Ingersoll, in consequence of an application to me, stating that the Garrison at West Point, being without a Boat, the evident necessity & utility of having one, had induced to order one to be built, & requesting my approbation, was written to on the 17^th June last, that it was my opinion a Boat was necessary for the Garrison at West Point, but that it would be more in order to state the point to General Hamilton, to whom he was accordingly to make his representation, adding I had no doubt he would justify by authorizing what he had done. I also directed an extract from the Generals letter to be forwarded to the Accountant, when if any thing further was required to comply with forms, I should do it. You will perceive that the extract mentioned should be required of Captain Ingersoll in order to authenticate the amount of a Charge. As he however was not authorized to purchase the boards you state, by this Department, I shall also refer this matter to the General to investigate & report the occasion & necessity of the purchase. It cannot be expected of the Heads of the Department of War to foresee or lay down rules respecting every incidental expence, that the exigencies of service in armies or Garrisons, the mouldering hand of time, inclemency of Season or accident, may occasion. It is impracticable — he can only determine that they must not be too freely permitted to be incurred by Officers of no considerable grade, & that in all cases they should have the sanction of the Commanding General if practicable to obtain it, subject to my approval. Expences totally unforeseen must constantly occur with Officers detached, and from certain causes at posts, this experience in all armies, shews to be in the course of military affairs. The Records of the Treasury must contain precedents, highly useful to an Accountant in the settlement of such expenditures, to these he will on all proper occasions have recourse. These accounts must particularly exhibit rules or precedents for adjustments depending on established principles or regulations. The regulations being once fixed, it remains with the accounting Officer exclusively to apply it, and the Heads of a Department must expect to be as little troubled as possible with presumed difficulties. The stationary allowed will at present, and until it is expended depends in ordinary cases upon the existing regulation of the 3^rd August 1792. Particular circumstances may however, sometimes require a greater quantity. Of these the accounting Officer will judge, & admit or reject the charge accordingly. A letter from me to Jonathan Shedon Esq^r dated the 16^th of December 1798 contains the following paragraph: "Should the New Contracts not be completed, or the Contractors not be ready by the first of January to commence their places at any [undecipherable] some of their stations, in places requiring supplies, you will endeavour to have the former Contractors to continue their places until the new Contracts are fully in operation. I am, Sir With respect Your obedient servant, James McHenry [The Accountant / Department of War]