[n°6] Superintendent . . . . . . . . . . . . . . . . . . . . . . . . Dollars 50.— For am't of Warrant N° 3476, dated 11 Dec^r 1798 in favor of James Brindley, on account of his pay & expences to & from Philad^a & at The Potomac to survey the Waters & grounds for erecting the necessary buildings & Works, for the establishment of an armory, for the use of the United States for which sum Joseph Perkins is to be accountable. 212.2[undecipherable] For this sum paid to you by John mackey & receipt dated 21 March 1800, & for which you are account^e 2347.— Making together Two thousand six hundred & nine dollars & [undecipherable] with which you stand charged on the Books of this Office — Sam H[undecipherable] [undecipherable] The Secretary of War. Accountants Office Sir April 9^th 1800 I have received your letter dated the 7^th Ins^t requiring certain statements of expenditure in relation to the Indian Depart[ment]. Before I can proceed to make such part as the Books of my Offi[ce] will enable me to do, I must request to be informed the period they are to commence, & to what time to be extended. I think it proper at the same time to state the difficulties which arise and prevent me from furnishing the whole of the Statements required, viz 1^st As relates to the expences of transporting Goods to pay Indian annuities: No settlements have ever been made at this Office under that head. The expence has been generally paid by the Quarter Master General, or his agents, and in some cases by the Agents for the War department, and these accounts previous to the 16 July 1795, (the date of the Act making alterations in the Treasury and War Departments) have been settled at the Treasury, and since that period the Quarter masters accounts are not in a situation to afford the necessary information. 2^nd The contingent expences for presents to Indians on their visits to the seat of Government, and expences attending their journeys during their stay, and on their return home. These items can in part be stated when I am notified of the period they are to commence. There have been settlements made by the Agent of the War Department in Knoxville, and some payments on account thereof, have been made by the Quarter master General. From the manner the accounts are kept it will take a considerable time to select the items, and if an immediate necessity exists for furnishing them I shall be under the necessity of causing it to be done after the usual Office hours, as the number of acc^ts now under examination & which cannot well be suspended, require the constant attendance of all the Clerks in this Office. 3^rd Rations to Indians at the different military Posts within their respective nations. No accounts for rations have ever been rendered at this Office, previous to the passing of the act before mentioned, and since that period none have been examined or settled for rations to Indians. The last paragraph of your letter requesting information shewing the manner in which the accounts are kept, rendered, Checked, & settled in this Office - I can only reply to as relates to the items which have been settled here; In these cases for all monies expended, I have always required the sanction of The Secretary of War, under the powers vested in him by the President of The United States; this obtained, and a warrant issued, the amount is charged to the general head of expenditure of Indian Depart[ment] on the Books of this Office, any separate items being required must be selected therefrom. As it will appear from the aforegoing statement that the information to be collected from this Office on the subject you have requested cannot be complete, I await your further direction thereon. Sam H° [undecipherable] Nath° Rogers Esq^r Accountants Office Portsmouth N. H. April 9^th 1800 Sir The Treasurer of the United States will remit you the sum of Two thousands five hundred seventy Dollars & eighty one Cents. to be paid to Jacob Sheafe Agent of Fortifications at Portsmouth being the balance due him for expenditures on account of the War department up to 31 Dec^r. 1799 for which you will take the necessary receipts — Sam H° [undecipherable] Jacob Sheafe Esq^t April 9^th 1800 Portsmouth N. H. Sir I have received your letter of the 1^st Ins^t; and in reply have to inform you that your accounts continued unsett[led] because the Secretary of War has not fixed the commission to be allowed on your expenditures. He has however since the receipt of your letter decided that the commission charged by you should be admitted. Your accounts therefore have been adjusted and a balance found due to you of Two thousand five hundred seventy dollars & 81/100, which will be paid to you by Nath'l Rog[ers] Supervisor Portsmouth on your granting him the necessary rec^ts. This balance exceeds that in your Statement thirty Cents, & will be found to arise on an error in the calculation of commission on your expenditures up to 30 June 1798. Sam H° [undecipherable]