[Endorsement: Jos[eph] Williams / 10 January 1800 / [undecipherable] documents to / [show] the work [done] in / the Armory] [Address: Samuel Hodgdon Esq^r / Philadelphia] [Stamp: Received from State Dep^t / Nov 24 1894 / P.O. 401810] Springfield Jan^y 10^th 1800 Sir, Enclosed is a statement of the expenditures & work done in the United States Armory at this place in the year 1799 with the several abstracts therein refered to. The stock on hand partly finished, I think the Superintendent has Estimated too high; in his Statement to me of Tools & Utensils on hand he Estimates in Gross at [undecipherable] Dollars, I think myself authorized from documents in my own hands to say this estimate is too high by several thousand Dollars. most of the articles comprized in that Gross sum, I have been able to carry out at their worth without his appraisement, such of them as were made in the Works I requested him to apprize separately, telling him it was absolutely necessary that his rough Estimates should be dissected and every article speak its own value — this he refused to do, [undecipherable] [he has furnished] to Secretary [undecipherable: of War a similar statement] that he has made no [undecipherable] to it. that [undecipherable] would give me no other — I immediately made out a list of those articles aluded to, which you will find marked with inverted Commas, in abstract N° 2, with a pressing request that he would apprize them — to this request I received the enclosed Billet, marked V B — his Indisposition D^r Johns aversion to business" and Col^l Orr being absent renders it necessary to apply to the Workman who used the Tools, for the appraisement, which sum I have carried out and believe it correct — I cannot [undecipherable] imagine why the Superintendent should Estimate the value of Tools and Stock on hand in such round numbers, except with an intention to make it appear to Government that he is making the Muskets lower than is nearly the case — I feel myself as much interested in the Works as M^r Arms, but have no disposition to keep any thing behind the Curtain — What ever the Guns honestly cost the public, I shall use every endeavour to make known. The good state in which the Buildings are now in will render very little repairs necessary for the present year — It will appear that I have received more money in the year 1799. than is mentioned in my [strikethrough: Estimate] Statement to have been expended in that year — the case is the Pay Rolls for August, October, Novem^r & Decem^r 1798 — and a balance due me on settlement of my account in Dec^r 1798. together with expenditures in the Ordnance Department for the year 1799. were paid from the money received — The multiplicity of business necessarily arising from the duties of my Office & M^r Pourchenpse's want of knowledge in accounts, obliges me to hire assistance at my private expence. Is it not reasonable that [undecipherable] allow me for this [undecipherable] expence; if so will you be good enough to [undecipherable] a way to obtain it — give me leave to refer you to Sam Lyman Esq^r for any particulars, you wish to enquire about, he is [undecipherable] conversant in the duties of my Office & the abilities of M^r Pourchenpse. I am Sir with the utmost respect Your obedient Servant. P.S. I take the liberty to enclose you M^r Arms Statement to me that you may see what assistance I have received from him which I hope will apologize for not sooner forward in my Statement. Josephh Williams [flourish] Samuel Hodgdon Esq^r