[476.] [[undecipherable] War Departmt recd [undecipherable] to 21 of March 1800] [Department War Accountants Office [undecipherable] Thomas Turner Esq^r Accountant [undecipherable]] Department of War 127 Accountants Office March 21^st 1800 Sir I have just received your letter of this date requesting to be furnished with the amount charged in this Department for the Cost, and equipment of Vessels built previous to the establishment of the Navy Department. In reply to which I have to inform you, that the action of the expenditures at this office consisted only in the payment of the Pay & Subsistence of the Navy and the Incidental Contingent expenses thereof; the former heads I conceive embrace no charges which you require, and the latter is composed principally of the Pay and allowances made to the Constructors of the frigates, and the Clarks of the Navy Yards. All expenditures for equipment & Cost having been made at the Treasury Department. No particular amount was ever opened on the Books of my office for any Vessel, but the sums paid were immediately carried to one of the above mentioned Heads of expenditure. If you wish a particular account of the payments made and charged to Contingent Expenses of the Navy (which account can only embrace any of the items you require) I will on an intimation thereof from you have the same selected, and forwarded to you. I am Sir Your mo ob ser^t [signature] [undecipherable: W. Simmons?] [Thomas Turner Esq^r Accountant Navy Cap^t]