Roll by introducing columns for the purpose & extending the aggregated in the column for the Total amount of Pay. I readily admit that for incidental expences of Buildings, when the Workmen are hired occasionally & are not Stationary, for a given time, a Roll may be dispensed with; individual vouchers will in such cases be admitted. You ask "When a voucher includes Materials for the use of the Factory, for erecting of buildings &c. are the articles to be recited, placed to the proper abstracts, & then on what abstracts shall the voucher be numbered &c" I have in answer to refer you to the note annexed to the forms in question thus "Before you begin to make up your quarterly accounts, let the whole of your vouchers be numbered in rotation, owing to the dates of payment, and the numbers thus affixed to them applied to the items on the respective abstracts. In frome of course that the articles must be stated & entered to their appropriate abstracts, as well as that the number affixed to the items in the respective abstracts must correspond with that of the voucher. It appears that all your vouchers should be folded to one size & to save much numerous paper, their form both being very awkward it will be best to make your fills in the form of a book, writing on both Sides Sam: 1^st [initialed] H. J. James Miller Es^r Accountants Office as^t for the Mil Mar C^o July 31^st 1800 Philadelphia Sir I have recieved your letter of the 23^rd Inst with the Abstracts & vouchers accompanying the James, which will be placed under examination — Sam: S [initialed] HJS