RC (MHi); at foot of text: “Thomas Jefferson Esqr. President of the United States”; endorsed by TJ as received 29 July and so recorded in SJL; also endorsed by TJ: “Kosziusko.”

Jonathan Smith (ca. 1767–1839) was cashier of the Bank of Pennsylvania, a position he had held since December 1796. Previously he had worked in the Bank of the United States. When the Second Bank of the United States opened in 1816, Smith became the new institution’s cashier. He left that position by early 1820. He founded the Pennsylvania Fire Insurance Company and became its president, remaining in that office until his death (Claypoole’s American Daily Advertiser, 24 Dec. 1796; Philadelphia Weekly Aurora, 11 Nov. 1816; Philadelphia North American, 21, 22 Nov. 1839; Ralph C. H. Catterall, The Second Bank of the United States [Chicago, 1903], 78).

IN THE NAME OF GENL. THADDEUS KOSCIUSKO: in November 1801, under his power of attorney from Tadeusz Kosciuszko, TJ gave Smith the authority to collect the dividends on Kosciuszko’s stock in the bank (Vol. 36:126n).

In Washington on 20 July, TJ wrote the following order to Smith: “Sir Be pleased to pay to the order of John Barnes three hundred & sixty dollars, being for the amount of Genl. Thaddeus Kosciuzko’s last six months dividend payable the 17th. inst. for value recieved.” Barnes wrote on the verso “Be pleased to pay the within” to the order of Edward Penington (RC in MSCL; at foot of text: “To John Smith esq. Cashier of the bank of Pensylvania”; signed by Penington on verso below Barnes’s order).