intent to defraud the United States. that on the trial of the said Hugh McAllister, the only witnesses that could be produced were some of the body enemies, & were deemed insufficient to convict upon. there is however with me no doubt but that he was convicted on [undecipherable] positive, and this with the reasons I have stated to the Secretary of War led me to reject the claims presented by Hugh McAllister & they were deemed sufficient by the Comptroller of the Treasury, to whom an appeal is directed in cases where claimants are dissatisfied with my decision. I have taken the liberty to state these particulars that the President of the United States might be in possession of the reasons which induced me to reject the claims in question, and I flatter myself they will be deemed sufficient. I am &^c T. S. The Secretary of War Accountant's Office Sir October 22^d 1799 In reply to yours of the 17 Inst. I have had you enclosed a copy of Samuel Sims accounts as it Stands on these within office, together with the copies of sundry accounts in relation thereto exhibiting a balance against him of seven thousand three hundred twenty one Dollars & [undecipherable]. I also since you enclosed two vouchers one for Thirteen hundred & twenty Dollars paid you & the other for 25 Dollars paid to Charles le Roy exhibited by Mr Sims which I have not admitted to the credit of his acct for the reasons noted on the vouchers — I am &^c T. S.