The Secretary of War Accountants' Office Sir October 16. 1800 [Left margin: Duplicates received 25 Nov° — to Page 309.] On the examination of the accounts of Chas B Dayton Contractor, for the state of New Jersey, it appears that he has issued on the order of Lieu^t. Col^l: Millⁿ Smith of the late 12^th Reg^t., Rations for Officers Wives — Viz^t — To Lieu^t. Cummins Wife her subsistence from the 15 October to the 14 June 1800 ..................... 242 Rations To Lieu^t. Wands d°..... d°...1 Oct°. to 31 Dec^t. 1799 .... 92 . To Cap^t. Bennetts d°...d°...15 . to 14 June 1800 ... 242. To Cap^t. Whites d°...d°...15 . to 14 June ...... 242. 818 Ra[tions] Issues of this kind chargable to the United States, are entirely unprecedented, & I know of no regulation or authority that would authorize Col^l Smith, in making the requisitions. But as the Contractor is obliged to comply with the requisitions of the Commanding Officer, I shall be obliged to admit them to the Contractors credit. A question therefore arises which I could wish the Secretary of War would be pleased to decide: In what way the United States are to be reimbursed? Sam d° W. S. M^r Alex^r. Humphreys October 15. 1800 Staunton Virginia Sir Not having received the additional accounts which were promised, I have closed the examination of the acc^ts already received being for Rations &c. supplied the Troops at & near Staunton from 10 June to 31 Dec^t. 1799, amounting p^r your Statement to .............. Dol^s. 14428. to which adding your Bill for attendance on & medicine administered to Cap^t. Gibson's Recruits in Jan^y. & February 1800 amounting p^r your statement ..... to ... 272. Together Dollars. 14700. from which has been deducted the sum of dollars.. 2382. for causes particularly Stated in the enclosed Account of differences to which I refer you, as well as to the remarks on the Suspended vouchers ............... leaving the sum of ... 12318. to be placed to your credit against the sum of .... 13314. 996. with which you stand charged: the sum of ...... 996. you are held accountable for on the Books of this Office, until the difficulties stated on those suspended vouchers are obviated & returned to this Office for reexamination. In the course of the examination I have found most of the articles supplied, charged in your name without any original Bills or receipts to establish the monies really expended; To remedy as much as possible this obvious defect in point of vouchers, it will be necessary to make affidavit generally to the truth of the accounts retained in this Office and that the prices charged are really the amount expended; particularly the prices charged for Rations delivered to Officers & for fuel delivered to Officers & men; — for it must be observed in your former account, settled at this Office, that the price of fuel was but 1½ d° p Cord, altho' you have now charged as high as two & even three dollars for that quantity. I think proper to remark to you that in the personal settlements made by you with Officers for undrawn