Ebenezer Stevens Esq^r Agent for the War Dep^t New York Sir Accountants Office January 28^th 1800 Your letter of the 19^th Nov^r last was duly received and the explanations which you have given relative to the objectionable charges in your accounts so far as they could consistently apply, have had their due weight — What you say respecting the Oxen &carts purchased by the Military Committee for fortifying the Harbor of New York & employed by you on the United States fortifications is by no means satisfactory. The sum of $710.- is charged for the hire of 2 Pair of Oxen &Carts for 142 days, employed from the 10^th August to the 20 December 1798 at 5 dollars p^rday, and Dollars 347.50, for the hire of 1 Pair of Oxen &Cart, from the 20^t December 1798 to the 6 May 1799 being 139 days at the same rate, making together $1057.50 exclusive of the Forage of the Oxen which was drawn from the Contractor & the pay of the Teamsters provided by the Public, without any abatement for Sundays, or for days on which the Teams could not have been employed on account of bad weather; and that such days did occur cannot be doubted. From this view of the subject it is evident that the benefit prounced to the State of New York on the transaction exceeds all comparison — As agent of the War department you certainly had the power to purchase Teams and to employ them on the Fortifications, had this been done a saving of not less than $800. would have resulted to The United States even had the Teams been sold at a loss of 50 p^ct. after the work was completed — a loss, however, which was not to be apprehended. Other agents have adopted this plan, and it appears singular that it did not occur to you also, since you must have seen the expediency of such measures when the same Oxen &Carts were purchased for similar uses, by the Marine Committee of the State of New York, under your Agency. Besides the exorbitancy of the charges this mode of introducing a claim against the Public by an Individual State is irregular; a different course should have been pursued. With these impressions I am constrained to suspend the said charges together with that for the ox killed on the Island, and for corn purchased for the use of the oxen — The Secretary of War has furnished me with Copies of his letters to you of the 16^t June 1798, 31 May & 19 June 1799, to govern in the allowance of compensation for your services as Agent of Fortifications and generally as Agent for the War Department. You have been credited in consequence for your salary up to the end of last year from the date of your appointment at the rate of $1250. of annum, & the sums charged by you have been deducted. The Secretary's letter to you of 31 May. contemplates your employing a Clerk, but as it does not fix the compensation to be allowed, your charges for Clerk hire are suspended — Thus have your acct^s been adjusted and a balance found due by you to The United States of Thirty thousands five hundred Sixteen dollars & 42/100, including sundry Sums transmitted to you from this Department since the 1 July last, the time to which, only, your accounts have been rendered; all which will fully appear by reference to the acct^s of differences which I enclose for your government — The Receipt rolls for the Pay of Lieut^t Leonards & detachment under his command for April May & June 1799, & for the difference of Pay between artificers & Privates due to sundry artificers of the said detachment have not yet been forwarded; it is proper that they should be transmitted immediately; that the amount paid by you thereon may be passed to your credits. It will also be proper that your acct^s for expenditures in account of the War Department for the last six months should be transmitted for examination & settlement, & the same opposed to this balance with which you remain charged on the Books of this Office — [undecipherable] Y^s P.S. Since writing the above I have received your letter of the 27^th accompanied by your accounts up to the end of last Year which will be placed under examination & you informed of the result — --- Statement of differences arising on the statement of the accounts of Ebenezer Stevens Esquire, Agent for the Fortifications at New York — Balance due to the United States p^r his statem^t dated July 1^st 1799. D^rs 10240 4 Balance due the United States p^r settlem^t at the Accounts Office . . . . . . 30516 42.                                                                        differences Dollars 20267 38 [underline: Accounted for as follows . . . Viz^t] D^r To am^t of Vouchers suspended on last settlem^t...still suspended $1110.- To the follow^g sums trans^d to him since his acc^ts have been rec^d; 1799 July 24^th am^t of Warr^t N^o 4361. transmitted by Sam^l Lewis on                             acca^t of the Quarter master dep^t...$ 5000.-         31 am^t of ditto N^o 4362 d^o...d^o for pay of Lieut^t                             Leonard & Detachment for Apr. May & June99. 1363.4 Sept^r 13 am^t of ditto ...N^o 4435, rec^d by him of N. Fish Esq^r                             Sup^r, being for the difference of Pay between                             artificers & Privates due to sundry                             artificers of Lieut^ts Leonards Detachm^t 182.24 Nov^r 11 Amt. of d^o N^o 4508, rec^d of Sam^l Meredith                             Treasurer on account of the Fortifica.                             at New York. . . . . . . . . . . - . 10000.- 17045.28 To the following items disallowed Viz^t         am^t of V^o N^o 31, for his extra services as agent         of the War Department from 16 June 1798 to the         16 June 1799 . . . . . . . . . . . . . - . . . . . . . . 750. Continued . . . . . 750.- Amount of V^o N^o 48, for his services as Ag^t W.D. for same         time . . . . . . . . . . . . . . . . . . . . . . . . . . 1250.-                                                                        2000.- [underline: Note] The quantum of compensation allowed by The                 Secretary of War is credited as p^r Contra — To the following items suspended . . . Viz^t Am^t of V^o N^o 33, paid Granville Smith, Clerkhire         from the 16 June to the 8 March 1799 . . . . 466.66 am^t of d^o N^o 49, p^d In^o T^s Gordons for d^o from 16 Feb^y         to the 16 June 1799 . . . . . . . . . . . . . . 250.-                                                                     $ 916.66 [underline: Note] The Secretary of War by his letter of the                 31 May 1799 contemplated the hire of a clerk                 but not having fixed the compensation to be                 allowed, the above charges for clerk hire                 are accordingly suspended — Amo^t of V^o N^o 17.18.19.& 23, for the use of Oxen &Carts belong^g         to the State of New York & for corn supplied the Oxen         suspended agreeably to letter from the accountant         to Mr Stevens of this date . . . . . . . . . . . . 1116.87 Amo^t of Voucher N^o 46, paid Hopkins &C^o for Adver-         tizeing, receipted for in the name of C. Belden         and b^a . . . . . . . . . . . . . . . . . . . . . . . 5.- 2038.33 C^r                                                                  Doll^s 22193.81 By his compensation as agent of Fortifications & generally         as Agent of the War Dep^t as fixed by letters from         the Secretary of War to him dated June 16^t 1798,         31 May & 19 June 1799, from the 16 June 1798 to         the 31 Dec^r 1799 @ $1250 p^r Annum . . . . . . . 1926.43                                                                        20267.38 [oval seal] Department of War                 Accountants Office                 January 28^t 1800 — Transmitted to M^r Stevens p^r letter to him of this date —                                         W^m S^a