Philadelphia 29^th January 1798. Gentlemen I have received the Accountants Statement of Major Sanghams Accounts. By it I am informed the Bills presented by you cannot be taken up at present. I have written to Major Sangham on the subject, and doubt not he will make provision for the Bills, in case the Statement enclosed to him should be [undecipherable] accurate. I feel myself bound to give you the most early information Your most Obedient Servant Mess^rs Drakes & Commegys. Samuel Hodgdon Philadelphia 29^th Jany 1798. Sir In consequence of the presentment of your Draft on me dated the 1^st inst^t for 350 Dollars in favour of Mess^rs Evans & Selby, and by them and a subsequent endorsement made payable to Mess^rs Drakes & Commegys of this City, I immediately called on Mr. Simmons the Accountant to know the State of your Accounts, as he had undertaken their adjustment; the result of my enquiries you will learn by the enclosed Statement of your Account, and by the other which the Accountant informs me he has sent to you. It is plain, according to your apprehensions signified in your letter that accompanied your Draft that there is a mistake somewhere & of course your Draft could not be honoured. It is possible some of your your Accounts and vouchers may not have got to hand, but in whatever shape any mistake may have occurred, you will have it in your power by perusing the two Statements, you will receive to set all right. (You will recollect that Leonard Davis's receipt admitted in the enclosed Statement, is not a perfect Document, and that in answer to a former letter on that Subject you promised to obtain such an one as Requested, let it be done, and sent in your next communication. Also a special order on M^r Simmons, to pay me the balance due you on his adjustment of your Accounts. Your letter to that effect, he does not deem sufficient. The sooner you attend to this business the better, as it is desirable to have it closed while the business is fresh in all our memories. I am very sorry that your Draft under circumstances could not be honored. I am Sir Your most Obedient Servant Major C. Sangham. Samuel Hodgdon.