[Endorsement on cover, written sideways:] [War Dep^t 27] [Vouchers Suspended on The accounts of John Wilkins by the Comptroller for the Explanation & the answers [undecipherable] [undecipherable] [undecipherable] Officers [undecipherable] [undecipherable]] [recd 27 Augst 1800] [seal] Cap^t Taylor fr 120 Cap^t Sparks — fr 200 Cap^t VanRensselaer fr 813 50 Cap^t Webb — 1000 — L^t Lewis 25 — Cap^t Heth — 1000 — Explanation of the Vouchers Suspended by the Comptroller in the Accounts of John Wilkins D Mast Gen^l — Abstract 1 - Voucher 72 The pay to Samuel Henley as Comp^y of Military Stores is [strikethrough: objected to] has been paid for the Same Period as an Asst D Mast — Samuel Henley was appointed by the War Department Comp^y of Military Stores, & has been [underline: kept] that capacity when on furlough from the western army — The authority to employ him as commissary of Military Stores was [undecipherable], & the D Mast Gen^l acted agreeably to that authority — Abstract 5 Voucher 39 Francis Jones was sent by the D Mast Gen^l with the 4^th Regiment to Tennessee to provide transport &c, for which purpose, he had to carry Dollars — On rendering his account, the charge was considered as reasonable & allowed — It was for extra expense in transporting the Money, & contingencies between Cincinnati & Knoxville — A general remark may be made that will apply to this account, & to others of a similar nature — The D Mast Gen^l from the nature of his duties, must exercise his judgement in many cases; and in such as this particularly, where an allowance is to be made for extra expense, being best acquainted with the distance, the difficulties of the route, and the impossibility of taking cash Vouchers for every disbursement. — Abstract 6 Voucher 130 The objection to this Voucher is obviated by retaining the receipts for the delivery, & having the coal charged, accounted for in the same manner other articles are — Abstract 6 Voucher 132 The receipt, produced 8^th February 1799 Abstract 7 Voucher 37 The observations on Voucher 39 Abstract 5 will apply to this. — Abstract 7 Voucher 83 The certificates of Service, & the orders for payment now accompany this Voucher. — Abstract 8 Voucher 93 For the purposes of economy, by an order of General Wilkinson, some Soldiers who were employed in the D Mast Dep^t, were taken off the muster & pay Rolls, & their enlistments given to the D Mast, who was ordered to pay them their Regimental pay. — Abstract 10 Voucher 3000 The order of the Secretary now accompanies this Voucher. — Abstract 12 Voucher 236 A certificate accompanies this Voucher which explains the motives under which, payment was made — Abstract 13 Voucher 70 An explanatory certificate accompanies this Voucher. — Abstract 15 Voucher 115 The objection to this Voucher is well founded, the error appears to have been made & of course to the loss of the D Mast Gen^l. — Abstract 16 Voucher 20 Soon after the American troops took possession of Detroit, frequent desertions were made — To stop [undecipherable] General Wayne [undecipherable] an order, that any deserter [undecipherable] by an inhabitant should be entitled to the reward mentioned in this Voucher, & directed that the D Mast should make the disbursement. — Abstract 16 Voucher 22 Cap^t De Butts had been sent forward to Detroit under the orders of General Wayne, & had acted as an agent procuring supplies until the 20^th August 1796, when the D Mast Gen^l arrived — De Butts gives a certificate that these articles had been supplied — The certificate of Lt. Campbell was kept by De Butts as his voucher to the D Mast Gen^l considered the certificate of De Butts as sufficient to make payment. — Abstract 17 Voucher 57 The disbursement in this Voucher took place on the order of the commanding General — Whenever an order is given by the commanding Gen^l to make payment, the D Mast Gen^l considers the Voucher for such payment conclusive — The appropriation was for certain conferences held with the Indians, the General at Fort Wayne, Detroit & Michilimackinac — The Voucher for cash advanced Ensign Robert Temple on a General order, for the purpose of procuring D Mast supplies, is now withdrawn; this sum having been accounted for to the D Mast Gen^l — The Vouchers that have been suspended because [strikethrough: taken for advances], will be best explained by some general observations, which will apply to these, & others, of a similar nature — These payments have been made on the order of the commanding General — Many of the persons receiving the money were to be held accountable to the Department of War; they considered themselves liable for settlement there, & not with the D Mast Gen^l — It would be unreasonable to expect that the D Mast Gen^l should be obliged to advance money to subsist troops marching to Georgia or Tennessee, & to hold persons accountable over whom he had no control. — The D Mast Gen^l considers the order of the commanding General as affording him a conclusive Voucher. — Two or three particular remarks will be necessary — The Voucher in the name of Patrick M^cNiff is complete, & was in full for his Service — It was for drafts General Wayne received from him — Cap^t. John Heth's Voucher is complete, & the D Mast Gen^l — he knows of no other settlement of it. The order of Gen^l. Wayne held Cap^t. Heth accountable to the War Department. — 27^th August 1800 City of Washington J. Wilkins D Mast Gen^l