information on this subject will be found very necessary. They will be indispensable, should it be attempted to charge several commissions on the same thing, whether it be done openly as such, or covertly, as brokerage, factorage, and the like; or still more covertly, by an increase of the original price. Hence, therefore, it will be found necessary to consider the original prices; and it is much to be lamented that samples of the articles cannot be laid before you, because many have been received, of a quality not only base, but despicable. It is not possible, at this distance of time and place, to ascertain by whom such articles were purchased, and, indeed, many of those which have been shipped have never arrived. Under such circumstances, it becomes your duty to require proof of the quality of such articles as appear charged to the United States; and the idea will naturally suggest itself, that the character of the party making the charge will influence the necessity of such proof, just as the validity of the proof itself will be influenced by the character of the witnesses. Had these transactions been merely confined to the purchase and delivery of goods, they might, perhaps, easily have been investigated; but they extend themselves to many other things, among which is the transportation and expenses incident to it. Under this head, two objects present themselves immediately to view: First, whether due care was taken in the modes of transportation adopted; and, secondly, whether the expense has been reasonable or exorbitant. With respect to the latter, it will certainly be your duty to correct improper or exorbitant charges; but in the former case your conduct must be directed by circumstances in their nature so various as to admit of no prescribed rule, and, therefore, I can only recommend it to you to consult the interests of the United States, as far as the principles of justice will permit. I know it is unnecessary to tell you that the delivery of goods purchased and transported should be shewn before the charges are admitted; but I must desire that the evidence on this subject may be so clear and plain as to enable us to call the receivers of them to account. Cases will doubtless occur of loss by the accidents of the sea and by enemies; these also should be clearly proved, and the causes, as much as possible, investigated.

Your commission will entitle you to aid and protection in the execution of the duties committed to you; and you will make the necessary applications on that subject to the proper persons, when

ever circumstances shall require. A primary object will be, to discover what sums have at any time or times been paid to the use of the United States. These can, I suppose, be discovered, and the names of the persons to whom they have been paid; although it is possible that in certain cases the persons by whom they have been paid will not be known to you. The first account you form will be a general one, under the title of loans and subsidies obtained in Europe, on account of the United States. The debit of this account you may leave in blank; but the credit side will consist of the sums paid to the use of the United States, and the persons to whom they were paid. Every of these persons will of course be debited in particular accounts for the respective sums so credited. These sums, then, they are to account for, and where they have paid them over to others, such payments are again to be accounted for, until they are traced to a final appropriation, which will be of articles purchased for, or services rendered to, the United States. In the course of this investigation, however, it may happen, that in some case of payment by one to another, the receiver shall not account properly, on which the question will arise, how far the payment is to operate a discharge to the party by whom it was made. This question admits of so many modifications, according to the varieties of possible circumstances, that no provision can be made which will be applicable to all. I have, therefore, thought it best to enclose, for your perusal, the instructions on this subject to the commissioners appointed for settling the old accounts of the civil departments. You will govern yourself by the spirit of these instructions, according to circumstances as they arise.

I have already observed that the final appropriation of moneys must be traced to articles purchased and services rendered; but such a general distinction would not be sufficiently clear in the stating of accounts. You will place this final appropriation, therefore, under one or other of these following general heads:

1st. Salaries and expenses of public Ministers, Commissioners, and Agents. In this account you will charge all moneys advanced to any public servants of the United States in Europe, on account of their salaries or expenses.

2d. Clothier General's Department. In this account you will charge every article of clothing which may have been purchased. 3d. Commissary of Military Stores Department. In this account you will charge all arms, ammunition, and the like.

4th. Quartermaster General's Department. In this you will charge tents, sheet-tin for camp-kettles, and other articles properly belonging to that department.

5th. Marine Department. In this you will charge all moneys expended in building or buying ships of war, and fitting them out, with the incidental charges; also naval stores purchased for the United States, and the like.

6th. Hospital Department. In this you will charge all instruments, medicines, &c., &c., appertaining to that department.

7th. Merchandize General. In this you will charge such articles of stores as do not fall within the second, third, fourth, fifth, and sixth heads, if any such there be; and also any articles which you shall be doubtful as to the account they ought to be carried to.

8th. Transport Service. In this you will charge the purchase, freight, hire, insurance, and the like, of ships or vessels, for the purpose of bringing any articles to America.

9th. Contingent Service. In this you will charge the expense of land transportations, expresses, storage, wharfage, and other like articles; also, all those things which do not fall properly under some other general head.

10th. Prisoners and Americans in Europe. In this you will charge all moneys paid for or to American prisoners, or other Americans, taking care so to designate and specify these charges and the parties, that those who are able may be called on for repayment. The names and usual places of abode will, as far as they are attainable, be of importance.

11th. Foreign Officers. In this you will charge all sums advanced or paid to foreign officers coming to or returning from America.

12th. Interest of Debts. In this you will charge all sums paid on the interest, bills of exchange, issued from the several loan offices, and any other interest moneys which may have been paid.

13th. Bills of Exchange. In this you will charge all sums paid on bills of exchange drawn by order of Congress.

It is not improbable that, in the course of your business, you may find it necessary to raise some other such general accounts, and, if so, you will raise them accordingly. You will take care to attend strictly to the propriety of all charges made, and to the validity of the vouchers by which they are supported. You will examine very particularly into the accounts of armed vessels fitted out in Europe on account of the United States, especially of those wherein any

individuals shall appear to have been interested. And you will bring those persons to account into whose hands any prizes, or moneys for the sales of prizes, may have come, so that justice may be done as well to the public as to the captors concerned therein.

Whenever you finally settle an account, you will take care to be possessed of the several vouchers, which, together with the account, are to be kept in your consular office until further orders; but you will transmit quadruplicate copies of the several general accounts by safe conveyances as soon as possible.

Sir,

FROM THOMAS BARCLAY TO ROBERT MORRIS.

L'Orient, February 9, 1783.

I had the honor to address you on the 27th, since which I received your favor of the 5th December, covering a commission from Congress, empowering me to examine and settle all the public accounts in Europe. This is a very arduous undertaking, and will require a great deal of industry and attention. All I can at present say is that I shall endeavor to acquit myself in the best manner my abilities will permit me, assuring you that I shall think myself very happy, if I can be made serviceable to my country. I am perfectly satisfied with the determination of Congress respecting the payments intended for my trouble, and I acknowledge very sincerely the great honor their confidence has done me.

I shall pay due regard to the plan you have sketched out for me, and I hope you will occasionally give me such hints and instructions as you think will strengthen me in the pursuit of this great object. I shall not detain you at present longer than to tell you I had a letter a few days ago from Mr. Grand, at Paris, informing me the ratification of the preliminaries were arrived from England, and those from Holland either on the way or would soon follow.

I have the honor to be, &c.,

Sir,

THOMAS BARCLAY.

FROM THOMAS BARCLAY TO ROBERT MORRIS.

Auteuil, near Paris, July 20, 1783.

Foreseeing that, in the course of the settlement of the public accounts, I should be under the necessity of making frequent appliVOL. I.-22

cation to Dr. Franklin for explanation, I have taken a house near Passy, where I shall remain for the sole purpose of executing the commands of Congress. Agreeably to the powers communicated to me, I have chosen Mr. Matthew Ridley, a gentleman of unblemished reputation and uniform attachment to America, to associate with me. in the undertaking, and we shall lose no time in proceeding to do every thing in our power to answer the end of our appointment. At present we have several of Mr. Grand's accounts before us, which must serve as a foundation for the settlement of all others, but we wait for his vouchers, which have been hitherto detained through the indisposition of a clerk.

As M. de Beaumarchais does not choose to settle his accounts in Europe, but has sent them out for the immediate inspection of Congress, it will be unnecessary to say much relating to them. He has stated his reasons in a letter addressed to Congress, which he has shewn to me, and I do not recollect any thing in it which I have occasion to remark, but a misapprehension of M. de Beaumarchais, when he says that Mr. Ridley and myself approved of his appealing to Congress, for neither of us in the smallest degree, directly or indirectly, approved or disapproved of the measure. Our business with M. de Beaumarchais was very simple, it was either to investigate his accounts minutely, or to have nothing to do with them. 1 have read several letters from Mr. Deane to him, copies of which M. de Francy takes to America, certified that they were compared with the originals; he also takes a certificate that two persons, who have witnessed some papers for M. de Beaumarchais, are notaries appointed by authority; but none of these papers will, in the least, verify any of the charges made in the accounts. The principal inquiries necessary to be made seem to be the propriety of the charge of insurance, which will alone amount to a million of livres, the reasonableness of the prices charged for each article, and the commission for transacting the business.

The settlement of the public accounts in Europe will be a work of considerable time and expense, though my endeavors to get through them as soon as possible shall not be wanting.

I have the honor to be, &c.,

THOMAS BARCLAY.