It was early perceived that the passions, prejudice, general disposition and character of the Accountant of the Department of War, rendered him very unsuitable for the Office he holds; and I should have applied for his removal several years ago, had I not been induced to expect, from year to year, that such an arrangement would have been made in relation to the accounting offices of the War and Navy Departments, as would have superseded the necessity of such an application. But of late the conduct of Mr. Simmons has been such in regard to the Head of the War Department, as to compel me in justice to that Department and to the Office I have had the honor of holding, as well as to my successor, to request that he be removed; and I am fully persuaded that the opinion of the public officers generally, who have been acquainted with his character and conduct accords with mine,—that he ought not to be continued in Office.

Accept, Sir assurances of my high respect and consideration