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Pay Office Philada. April 12. 1791 Sir

    Your letter of the 19th Ulto. came only to hand-

the accounts of Colo. Carlton as far as could be admitted long since been reported on by me & transmitted to the Auditor of the UStates. I have since understood that a Certificate has been issued and delivered to Samuel Osgood Esqr. agreeably to the order of Colo. Carlton to this Gentleman you will please to apply. I am Sir Your obed S J Howell

John Moriarty Salem in [illegible]