From John Nicholson (unpublished)
Comptr. Genl’s office, 26th June, 1788.
Sir,

An Ordinance was passed the 7th of May, 1787, for settling the accounts of this State with the United States. John White Esq’r, was appointed under this Ordinance to state & examine the accounts of Pennsylvania, Delaware & Maryland respectively against the Union, he entered on the business of his appointment in Maryland on the first of July following, and agreeable to the said Ordinance, gave notice to the Executive and proceeded on the business of his appointment with this State the first of August, 1787, by the aforesaid ordinance the states were restricted six months for exhibiting all their claims to the said Commissioner as much as possible was done to prepare not only for exhibiting the Claims of this state, but for supporting and substantiating the same with proper vouchers, and the greatest assiduity and attention was paid to the business by Mr. White while here, and when he was obliged to leave the City to return to Delaware and Maryland on the other objects of his appointment, he left an assistant behind him constantly employed in the aforesaid business. When the first of Feb’y last was approaching I found the accounts could not possibly be all rendered in form by the end of six months, and a day or two before that period in order to secure the State from disability to bring forward her charges against the Union, I took him to the different apartments of the office, and showing him the books, papers & Vouchers, made a general exhibition to him of all claims against the Union, specifying their nature in general terms, so as to cover all debts assumed to be paid, or for which this State is responsible, the residue of the time to the present period hath been occupied in arranging and stating the accounts, examining them & preparing for a surrender of the Vouchers, but the aforesaid ordinance limits Mr. White’s appointment to twelve months, and altho’ I had conceived we had yet till the first of August agreeable therunto, Mr. White is of opinion that the twelve months terminate the first of July, which will be on Monday next, for by the words of the Ordinance it commences when he enters upon the duties of his appointment, and he conceives that to be when he began in Maryland about a month before he came to this place, this is however not very material, for one month more would be wholly insufficient to compleat the business.

I conceive the object the Congress had in view was to expedite the settlement of the accounts of the several States, a most desirable object, and not to exclude any just claim if no unnecessary delay hath arisen in presenting it, and that if the time limited should be so short as to make it impracticable within it to get thro’ the business in such States where the accounts are large, multiplied and voluminous they will prolong the time, and as this is the case with Penn’a, the different Boards, houses & public bodies of which have been more immediately concerned in carrying into execution the Resolves of Congress than in any other State, I conceive that Honorable body will upon representation readily agree to do that justice to this Commonwealth. This state hath to account for the expenditure & application of upwards of the value of two million dollars specie advanced her for the purposes of the United States from the Continental Treasury, while the other States upon an average have little more than one-fourth of that sum to account for, so that it must require more time, attention & application to settle the accounts of Penn’a than of any other State in the Union. Altho’ I have used every effort to bring to a settlement and close all accounts where advances have been made by this State on account, to be disbursed for expences of a foederal nature, they are not yet compleated, but there need not & will not be any delay caused on this head, whilst they are coming in; there is business sufficient ready to be proceeded with, the Continental table of depreciation is so constructed, as to make the reduction of a multitude of small and broken sums to specie value thereby a difficult and tedious task, and the calculation of the Interest upon these several sums from the date of payment up to a certain period will require not only time but great accuracy. The number of these calculations and sums are almost infinite, and I should suppose with the greatest diligence they can not be got thro’ in less than nine months more.

I have thought it would be advisable to make this representation, that your Honorable Board may if it should be deemed proper apply to the Congress for a prolongation of the appointment of Mr. White.

I have the Honor to be, with very great respect Sir, your most obed. servant,

Jno. Nicholson.

  His Excellency, The President in Council.
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