Philad^a 6^th Nov^r 1800 Sir I should have forwarded my accounts with the Department of [interlinear: War] State, at a much earlier period, had I not expected to have attended with them myself, finding that I am again prevented from leaving this place by directions to procure a number of Articles for the Public, I thought it best not to delay Sending them any longer. I have attempted to clap the acc^ts under several Subordinate heads but from not being sufficiently informed in the business I am afraid that it will occasion more trouble in your office than if I had charged the whole under one head, & left the Items to be Separated there & placed to their proper account. Under the Head of Clothing Department I have charged the cost of Shoes & other Articles which I have since understood Should have been charged to the Military Department. Also to the Hospital Depart^t I have charged the Medicines & Hospital Stores Supplied to particular Garrisons say Fort Mifflin for Instance, this I have also been informed Should have been charged to the Military Department. Between this last head & the Quarter Masters Department, as I found myself unable to distinguish with precision, I thought it best not to attempt it – any hints or directions in the business which you may be pleased to favor me with will be duly attended to, I have sent with each acc^t an abstract of the Articles purchased. I Know not whether this was necessary to your Office but it can do no harm — The acc^ts for cutting out the Clothing as rendered by Francis Brown & for repairing cleaning & Stamping the Arms as rendered by J. & B. Nicholson, and others of a Similar Nature as they are only an expense on Articles heretofore purchased are not enter'd in the abstracts — There is a Charge under the head of Indian Annuities for $500 paid to Bickham & Kes Agents for John Smith of the N W Territory which I suppose is not Strictly regular, as their is no receipt for the delivery of the Articles to the proper person – the circumstances are these, I was directed by the Secy of War to purchase amongst other things Some Horses Oxen & Ploughs for the Shawanees & Delrives Indians, these Articles it was thought adviseable to procure near to the Spot where they were to be delivered, which was "[underline: to the Commanding Officer at Fort Washington, Subject to the Order of Gen^l St Clair.]" M^r Smith whom I employed to make the purchases, on applying to the Commanding Officer was informed that he could not receive them untill the return of Gen^l St Clair (who was absent) as the Quarter master there was not authorized to provide forage for them. Under these Circumstances I thought it right to advance the $500 dollars on acc^t. I hope that a regular receipt will be soon sent to me. The Keeper of the Military Stores at this place was directed to sell to me Some Rifles & Powder to complete the Indian Annuities – I offered to pay him the money but he was unwilling to take Charge of it and on consulting with the Superintendant of Military Stores it was thought that it would be best to exhibit it as a Credit to the Military Department & a Debit to the Indian Annuity Acc^t — In this mode you will find it stated – if it is improper you will be pleased to point out the manner in which Such transactions ought to be settled, as it will Sometimes be necessary to complete orders for the Indian Annuities & Factory to obtain from the Military Stores such Articles as may be Spared without prejudice or inconvenience to the service — I hope to have the pleasure of seeing you 'ere long at Washington, mean time I remain with respect &c — William Simmons Esquire Accountant of the War Department