1. See JM to Pendleton, 7 February, n. 6; and Report on Settlement of Accounts, 20 and 27 February 1782, and notes. Contrary to the delegates’ assurance, “the plan” was not “fully explained” in Robert Morris’ brief circular letter of 9 March to the executive of each state. In this letter, received by Governor Harrison and the Council of State on 21 March 1782, the superintendent of finance merely asked that the public accounts of Virginia be prepared for settlement and promised to send later “a general and comprehensive point of View” about the matter. In Morris’ opinion, an adjustment of “these intricate and almost obsolete Transactions” was essential to the relief of creditors, to the restoration of public credit, “to the Consolidation of our federal Union, to the Promotion of general Harmony and generous Confidence throughout the United States, and to the Establishment of our glorious Independence on the Solid Base of Justice” (Pennsylvania Archives description begins Samuel Hazard et al., eds., Pennsylvania Archives (9 ser.; 138 vols.; Philadelphia and Harrisburg, 1852–1949). description ends , 1st ser., IX, 512–13; Journals of the Council of State description begins H. R. McIlwaine et al., eds., Journals of the Council of the State of Virginia (3 vols. to date; Richmond, 1931——). description ends , III, 62). The executives of the states were not officially furnished with copies of the ordinances of Congress of 20 and 27 February until they were enclosed by Morris on 15 April 1782 in his second circular letter dealing with the subject (Wharton, Revolutionary Diplomatic Correspondence description begins Francis Wharton, ed., The Revolutionary Diplomatic Correspondence of the United States (6 vols.; Washington, 1889). description ends , V, 309–10).

2. By the ordinance of 20 February, the commissioner for each state was authorized to estimate “all accounts of moneys advanced, supplies furnished, or services performed,” by that state to the United States or by the latter to that state, according to the Board of Treasury’s table of depreciation of 29 July 1780. In cases not covered by a directive of Congress, the commissioner was empowered to follow “principles of equity and good conscience” when settling, “in specie value, all certificates given for supplies by public officers to individuals, and other claims against the United States by individuals for supplies furnished the army, the transportation thereof and contingent expences thereon” (JCC description begins Worthington Chauncey Ford et al., eds., Journals of the Continental Congress, 1774–1789 (34 vols.; Washington, 1904–37). description ends , XXII, 85).

3. See Harrison to Virginia Delegates, 9 February, and n. 3; Randolph to JM, 16–17 May 1782, and n. 18. In a lengthy circular letter of 15 February addressed to the state executives, Robert Morris had defended his allocation of contracts for supplying the army (Wharton, Revolutionary Diplomatic Correspondence description begins Francis Wharton, ed., The Revolutionary Diplomatic Correspondence of the United States (6 vols.; Washington, 1889). description ends , V, 164–69).

Although Virginia had had little or no money in her treasury for months past, Governor Harrison believed that she had nearly, or more than, filled her stipulated quota—not in cash, to be sure, but in many kinds of supplies and services to the southern army and to the continental line within her own borders. She had extended these aids upon her own initiative, or in response to requests from Congress, or from commanders of continental troops.

For this reason Harrison could hardly have relished the delegates’ exoneration of Morris in the present letter. On 7 February the governor had written him, challenging the merits of his “plea” that Virginia fill a requisition for tobacco, and bluntly observing that neither Congress nor any of its officials had the constitutional competence to tell a state how to meet its financial quota. Moreover, Harrison had added, Virginia was “the only State that has not had large Advances made to it by Congress” and, as would become clear “whenever this States Account with the Continent comes to be settled,” was “far from being indebted” to the Confederation (McIlwaine, Official Letters description begins H. R. McIlwaine, ed., Official Letters of the Governors of the State of Virginia (3 vols.; Richmond, 1926–29). description ends , III, 144–45). Upon receiving Morris’ sharp rejoinder, Harrison answered in kind, asserting to the superintendent that his “Stile … savours much more of that passion and ignorance you so obligingly attribute to me, than that calmness and decency ever the Characteristic of the great Minister” (ibid., III, 184; Calendar of Virginia State Papers description begins William P. Palmer et al., eds., Calendar of Virginia State Papers and Other Manuscripts (11 vols.; Richmond, 1875–93). description ends , III, 77–78).