1. These were the accounts which JA had been calling for since his letter to James Warren of 26 Sept. (above). They arrived in Philadelphia on 16 Nov. and consisted of two parts. The first was an itemized statement of drafts on the province treasurer made by the Provincial Congress, the Committee of Safety, the Committee of Supplies, and other bodies, which totaled £133,055 8s 3d. The amounts were certified by Henry Gardner as treasurer. The second, embodied in the General Court’s letter to the congress, consisted of three sums: £65,680 in estimated wages to be paid to soldiers for service to 1 Aug., the date recommended by Gen. Washington; £16,220, the estimated cost of coats given to all enlistees; and £4,083 8s paid to soldiers defending the coastal settlements. These sums were not totaled, but they came to £85,983 8s, for a grand total of £219,038 16s 3d. Further, the General Court pointed out that it had not yet estimated the cost of removing persons from Boston (JCC description begins Worthington C. Ford and others, eds., Journals of the Continental Congress, 1774–1789, Washington, 1904–1937; 34 vols. description ends , 3:356; PCC, No. 65, I, f. 59–67).

2. Lack of sufficient vouchers to support the claim of Massachusetts led the congress to vote only $443,333 1/3 in reimbursement (JCC description begins Worthington C. Ford and others, eds., Journals of the Continental Congress, 1774–1789, Washington, 1904–1937; 34 vols. description ends , 3:402–403). In New England, lawful money meant six shillings to the dollar, or £130,000, as the sum the congress voted, even though Samuel Adams called it £133,000 (Warren-Adams Letters description begins Warren-Adams Letters: Being Chiefly a Correspondence among John Adams, Samuel Adams, and James Warren (Massachusetts Historical Society, Collections, vols. 72–73), Boston, 1917–1925; 2 vols. description ends , 1:191).