Simmons Addressing the Secretary of War on the Subject of Additional Accounts and Vouchers Rendered by the Quartermaster General

Item

Type

Author's Letterbook Copy

Title

Simmons Addressing the Secretary of War on the Subject of Additional Accounts and Vouchers Rendered by the Quartermaster General

Description

Simmons writes the Secretary of War about additional accounts and vouchers that have recently been brought forward by the Quartermaster General, John Wilkins, Jr. Simmons wishes for information and direction from the Secretary of War on this issue. Simmons writes that, according to Wilkins himself, he was never given particular instructions regarding his duties, and thus Simmons is not sure how to properly examine his accounts. The normal course for settling an account is first to figure out the particular instructions under which the expenditures were made, and secondly to evaluate the validity of the vouchers produced. Since in the present situation Wilkins received no orders, Simmons is unable to judge how valid the expenditures and vouchers are. These difficulties had already occurred in the past and had been stated to James McHenry, the previous Secretary of War. However, McHenry was of the opinion that it was not his bailiwick to give instructions to or render judgment on the expenditures of the Quartermaster General. Thus, Wilkins' accounts have remained without a comprehensive settlement ever since.

To Simmons, it appears that there are two guiding principles which have governed Wilkins' actions: The first is that he has only authorized expenditures which pertain expressly to, and within the boundaries of, the office of the Quartermaster General's Department. This includes the appointment of agents, making purchases and fixing compensation. Secondly, when Wilkins has been called upon to authorize expenditures which do not fall under or belong to his department, he considers the authority of the commanding officer of the post to be a sufficient warrant to allow him to act. Simmons writes that with regard to the first principle, Wilkins considers himself imbued with certain powers as Quartermaster General, which he is to exercise according to his best judgment. Should he improperly authorize payments from public monies, Wilkins understands that the responsibility will fall squarely on his shoulders. Regarding the second principle, Simmons states that Wilkins has the opinion that the commanding officer has the power of comptroller over his funds, and that anything the commanding officer may directed to be executed is the responsibility of that officer. In this way, the Quartermaster General is obligated to comply, but he is also absolved of responsibility by this order.

Simmons states that two questions remain that must be decided by Dexter. The first, whether the Secretary considers all the appointments and expenditures made by the Quartermaster General have been in his capacity and within his duties, and thus should be authorized and credited to his account, holding Wilkins responsible only for providing the proper documentation of all the articles purchased under his orders. Secondly, whether Dexter considers the authority of the commanding officer to be a sufficient source of a voucher due the Quartermaster General, even if the commanding officer orders the funds to be applied to objectives other than ones pertaining expressly to the Quartermaster General's Department.

Simmons states that a decision on these points will allow him to pass off the accounts of the Quartermaster General, however, it still remains to be laid out the extent to which the duties of the Quartermaster General reach. Without instructions, it is impossible for Simmons to ascertain what properly belongs to the Quartermaster General's duty or whether or not he has exceeded his authority. Simmons cannot assume that any authority would be vested in the Quartermaster General without control. Simply examining the vouchers with regard to their amount is a trifle compared with the vastness of the purchases and appointments made by the Quartermaster General. Simmons ends the letter by writing that it still remains to be determined how far the Quartermaster General's authority extends, and what Dexter believes Wilkins' duties to be.

year created

1800

month created

10

day created

14

sent from location

Accountant's Office

recipient

in image

author note

William Simmons

recipient note

Samuel Dexter

notable person/group

Samuel Dexter
William Simmons
John Wilkins, Jr.
quartermaster general
Secretary of War
James McHenry
comptroller
Dexter

notable location

Accountant's Office

notable item/thing

accounts
vouchers
settlement

document number

1800101421255

page start

272

Transcribe this document

Document instances

In image In source Location in source
[view document] (3 pages) YLA01 (404 pages) Collection: Miscellaneous Letters Sent by the Accountant of the War Department and the Second Auditor, Apr 14, 1795-May 5, 1886. (RG217) V: G, P: 272-274

Document names

Type Name Location Notes
Author William Simmons Accountant's Office [n/a]
Recipient Samuel Dexter [unknown] [n/a]