[Philadelphia April 18^th 1800 James Miller Rec^d same day] N^o 20. Philadelphia April 18^th 1800 William Simmons Esq^r Sir. In a further conversation with the Secretary at War, he confirms the opinion which I stated to you which was, that I was not to be considered either a [underline: Purveyor or Agent to a Purveyor] that he was authorized by Law to appoint any person he thought proper to make purchases whether the present Purveyor was able to do the business or not. that the Secretary of the Navy had allways purchases made by an Agent when M^r Francis was well. he said that he would write you a line informing what purchases were ordered by him, but this is certainly useless as his original Letters to me and the Quarter Master General are with the Vouchers. I have made the Purchases and they have been delivered at the Public Store and approved of, and as I have nothing to do with the Purveyor or his accounts, I hope those that [strikethrough: [undecipherable]] have been sent in by me in their present form will be settled. — The money is wanted for the use of Quarter Masters Dep^tartment from which it was borrowed and the accounts can be arranged more to your Satisfaction in your Office than in any form I can place them in. I am Sir, Your Very Ob^t H^ble Ser^vt J^a Miller [strikethrough: In addition to the accounts sent in] I now inclose you a Voucher of Moyes & Palms for 35 Horsemans Tents Purchased by the same authority, amounting to $818⁶⁷/₁₀₀ which you will please include in the account of John Wilkins Q^r Quarter Master General sent in, making the whole amount 2135⁶⁷/₁₀₀ Dollars — [William Simmons Esq^r Accountants War Department] [Accountants War Departm^t By [undecipherable]]