Finding that some difficulty Arises in Passing the Accounts of Captain Samuel Davidson’s Company of Bedford County Militia contained in a pay Roll for services done between 26h May 1781 and the 28h September following—I take the liberty of Assigning some of these principal reasons which induced me at settlement to Allow the Claims.

That the Accounts were Just and true, and that the services were done by the person respectively is proved by the Oath both of the Captain and Lieutenant Commanding the Company. The oath of the Officer commanding is the common way of Authenticating pay Rolls and Muster Rolls, and if there any who are known to have from contrary to fact to pay rolls for services not done, for a greater length of time than employed, or including persons who were not employed I should be glad to be informed thereof and a Criminal prosecution should be commended Against such Officer—But in the present case in Addition to the testimony Aforesaid I had before the Accounts were settled the Evidence of Colo Woods the Present County Lieutenant that the services were performed, as therein stated—And from a Member of the Honble Board I have since the Accounts were settled received information in confirmation thereof.

If the services were done they ought to be paid for provided they were proper, useful and necessary—of the propriety, usefulness and necessity—thereof at the time, I had not a doubt at the time of settling the Accounts—And I think no doubt thereof will Remain with your Honble Board when the situation of that plan and the depredation of the enemy at that time are considered. ’Tis true that in the pay Rolls there are many of the inhabitants of Bedford represented to have been on duty at the Town of Bedford, at the place where they lived but I apprehend it was their misfortune and not an advantage that their exposed situation made this necessary. They probably went into service voluntarily and were also out longer than they could have been compelled by law to have staid but I did not think their services shouold not be compensated because they were not constrained.

If there were no express law for allowing these services other than the law directing generally that all legal and equitable claims against the state shall be settled I conceive these should be allowed, many of the Accounts which are settled are in this Predicament, to instance but one which being recent will readily be remembered, the Account of Blaithwaite Jones for the payment of a part of which an order on the Treasurer was drawn was so Circumstanced—but the accounts of This Company rested not on this alone the then County Lieutenant hath Certified his Ápprobation on the pay Roll and by Authority of Council he was Authorized to employ so many of the Militia for the defence of the frontiers as he should think necessary. I have the Honor to be with the Highest Respect sir your obedient Servant