Simmons has examined the accounts of Elias B. Dayton and noticed that he has issued on the order of Lt. Colonel William Smith of the former 12th Regiment rations for the wives of officers. Simmons details the rations allotted for different time periods to several officers' spouses. He states that charges such as these are "entirely unprecedented," and he knows of no regulation or authority that could authorize Lt. Col. Smith to make these requisitions. However, Simmons notes, the contractor is obligated to comply with the requisitions of the commanding officer, and thus Simmons must admit these charges to the contractor's credit. The question arises, which Simmons states must be decided by the Secretary of War, of the way in which the United States is supposed to be reimbursed in this situation.