1. The enclosed transcript from Wilkinson’s books has not been identified. The enclosed copy of Wilkinson’s letter to the Board of War, dated at Morristown on 4 Jan., reads: “The active and laborious duty to which I am personally exposed for want of Authority to employ such assistants as emergencies render Necessary has prevented my apprising your Honble Board of matters which claim instant attention—Just before I left Philada I rec’d thro. Mr Secry Stoddert a request from your Honorable Board to take the direction under your instructions of the Hide departt and altho. this undertaking exposed me to additional perplexity and trouble not enjoined by the Office under which I act my desire to promote the public Interest & Comfort of the Army induced my chearfull acquiescence, In consequence thereof & on the presumption of ample Authority, I have called on Mr Hetfield for a settlement of his Accounts & have forbid in the mean time his disposing of any more Hides, as I have detected great irregularity confusion & incapacity in his Office and am very fearfull of great fraud, indeed had I power I should instantly arrest from his hands every Visible property of the States & compel an immediate settlement, but I find from the instructions above refered to which I have since rec’d from Mr Stoddert that the Measures I have adopted on this Occasion are vain & ridiculous, as the Commissaries of Hides are in those instructions placed on a most liberal footing, independent of other Authority than your Honorable Board, Judges of their own conduct and are only to take the advice & instructions of the Clothier General on common occasions, at their own discretion—I shall therefore wave any further procedure in this Case & Unless I am investd with power to suspend principles & remove such subordinates as I may detect in improper or dishonest Conduct subject on appeal to the final decision of your Honble Board I must beg leave to decline any other connexion with the Dept than what is specified in the Act of Congress of the 25th July—I hope the Honble Board will do me the Justice to believe that I am not actuated herein by a thirst of Power or a desire of disunion with the dept, on the contrary I shall be happy to employ the information and knowledge I have obtained of the Business for the public emolument—but I must acknowledge so much of self love as to decline that Connexion which would involve me in the honor or disgrace of the Office without having authority to enforce such Measures as I might deem Necessary to promote the former purpose, I think it my duty to remark to your Honble Board that altho’ your instructions might in the hands of Men of delicacy Capacity & Industry answer the purpose sought after yet should their exertions depend on persons who want those refinements the public will be subject to vast imposition & abuse, for there realy is not, under its present establishment in the whole Circle of public Offices one which is so open to peculation as the Hide Depart.; it is therefore my opinion that the Characters & Conduct of the principals, and what I find more important, of their Subordinates should be frequently scrutinized & their accots ought to undergo a particular Examination at least once in six months, not by the Commissioners of accounts who cannot possess the necessary Materials or knowledge for the Occasion but by the power which governs them—at present I can discern no check or restraint on the Dept and I am sensible they have been much needed in the instance of Mr Hetfield, tho I think it my duty here to declare that I believe he has acted with good designs and that his own imprudence or incapacity & an implicit confidence in a Mr Stansbury has envolved him in his present Situation.

“On my late arrival at New Windsor I found that Mr Stansbury out of the 2000 Hides ordered to Mr Henry by the Honble Board, had sent on not quite four hundred & these at the Mercy of Private Waggons; I immediately applyed for Teams to carry on the remainder but could not obtain them nor is there at present any prospect of bringing them forward for such is the difficulty of Transport on this Communication that we have not yet been able to bring up the small Quantity of Clothing remaining on hand at Newburgh.

“when I undertook the Clothing Office I found it necessary in order to extricate the Dept from the prodigality & distraction with which it was conducted, to have no sort of retrospect to antecedent issues, which had been almost Universally directed by no other Rule than the wants instead of the just due of the Soldiery & I perceived it was indispensable both for regularity of accounts & for equal Justice to the Nation & the Army that a given period for the Commencement of the Issue & the principle on which they were made should be established. I applied to the General on the Occasion who confirmed my wishes, by directing that the Clothing Issued by me should be on account of the present year, my accounts have been opened accordingly & as soon as the Continental Bounty is issued to the Troops stopages will commence which besides a great Salvage to the public will have various other good effects. all the Clothing which I have rece’d with the States supplies which we could obtain Information of were found, on a Calculation made before the Commencement of the General issues to fall vastly short of the Continental bounty, the General therefore excluded every Man who was not enlisted during the War or for the present Winter & altho’ we have practised this & every other possible care & Œconomy I find that the Coats & Vests are deficient at least ^1/5 the Breeches & Overalls collectively ½ the Shirts Hose & Blankets ¾ & under these Circumstances the Situation of the Troops beggars all description—Tis not my Business to quote particular Instances of Wretchedness nor will I wound the sensibility of the Honble Board thereby, but I will take the Liberty to remark that the Manly perseverence & virtuous resignation of the Soldiery unde⟨r⟩ the compound Calamity of Starvation & Nakedness transcends past examples & exceeds credibility.

“If it is practicable I shall in person attend your Honble Board before the 20th Inst. and will then lay before you the particular State & Conduct of my Department” (DLC:GW).

2. Wilkinson is referring to his letter to the Board of War of that date.