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Mr. John Coffin Accountant's Office

   Boston                                                                                                           June 27 1800
              Sir
                             I have received your letter of the 4 [undecipherable] in

reply I have to inform you that on settlement of the [undecipherable] of Nanning Vischer for payment he made on your [undecipherable] bills.- One of nine dollars & 37/100, was paid for which you had already received a credit, + for which it was though at the time no due bill had been granted by you, but that you had paid the money - you were accordingly charged with that sum as having been erroneously admitted to your credit _ the accot is that of John [Rugent?] for carpenter's tools purchased of him for the use of the Garrison at Niagara

                                                                              [undecipherable]
                                                                                                           P: Hagner
                                                                                                                Pr. Clk

 Lieut. John Fergus                                                                                           June 27 1800
          New York
                 Sir
                                  I have received your letter without date 

enclosing your Recruiting account + vouchers therein referred to for settlement- which has been transmitted to Caleb Swan Esq Pay master Genl. residing at Philada where duty it is in the first instance to examine + liquidate all Army accots

                                                            [undecipherable]
                                                                                        P: Hagner
                                                                                              Pr. Clk

Caleb Swan Esq June 27 1800

        P: M: G:
             Sir                Therewith I enclose you a letter rec from 

Lieut. John Fergus Jun. inclosing his account for Recruiting and vouchers therein referred to, which are transmitted you that they may pursue the regular course for examination and Settlement