[820] Israel Whelan Esq^r Accountants Office Philad^a January 6^th 1801 Sir On looking into your accounts as Purveyor of Public Supplies I find in the abstract for Indian annuities a sum of [undecipherable] dollars charged as paid to Kirkham & Bean [undecipherable] Jonathan Smith for [undecipherable] aids or to be [undecipherable] by [undecipherable] Jonathan Smith. I conceive it proper on this subject to inform you that no advance on account can be admitted to your credit at this Office. If advances be indispensable in the execution of the duties entrust to your Office, special Abstracts of them must accompany your Statements merely to account the progress of things, how the [undecipherable] money in your hands have been applied and accounting, for any apparent balance against you on those from note. Therefore be pleased to understand that this aforesaid sum of five hundred dollars will be retained from your account & that no payments not in full can be admitted at this Office to the credit of your account. Sam^l G[undecipherable]