[46.] [The Turner [undecipherable] / Accountant of the Navy [undecipherable]] Accountants Office March 21^st, 1800 Sir I have receive 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 nature of the appearances at this Office consisted only in the payment of Pay & Subsistence of the [undecipherable] & the [undecipherable: Naval] contingent expenses thereof, the proper books & vouchers contain no charge which you require, and the latter a [undecipherable: constant] principle of the Pay and allowances made to the [undecipherable: Contractors] of the frigates, & the [undecipherable] of the Navy Yards — all expenditures for equipment [undecipherable]; having been made at the Treasury Department; the particular account was [undecipherable] on the Books of my office; in any respect, but the same [undecipherable] never immediately related to one of the above mentioned heads of expenditure. If you wish a particular account of the [undecipherable: Payments] made and charged to contingent expenses of the Navy; which and can only embrace any of the time [undecipherable: you require] I will on an [undecipherable: application] thereof from you have the [undecipherable] [undecipherable] forwarded to you — [undecipherable: Sam R] [undecipherable]