The receipt-rolls which I had taken from Mr. Eastman, together with the balance of money in my hands, fell into the hands of the Indians on the 15th of August, 1812, when the troops under my command were defeated near Chicago; what became of them afterwards I know not. I have no papers in my possession relative to that garrison, excepting one muster-roll for the month of May, 1812. By it I find that the garrison there consisted of one captain, one 2nd lieutenant, one ensign, one surgeon's mate, four sergeants, two corporals, four musicians and forty-one privates. I cannot determine what the strength of the garrison was at any other time during the years 1811 and 1812, but it was on the decline. Monthly returns were regularly submitted to the Adjutant and Inspector-General's office, at Washington City, which, I suppose, can be found at any time. I am respectfully sir, your most obedient servant, Nathan Heald. Peter Hagner, Esq., } 3rd Auditor's Office, Treasury } Department, Washington City. } * * * * * This brings up to the mind of every officer the terrors of the "Auditors of the Treasury." Not victory or defeat, not wounds or even death--nay, not old Time himself can clear a soldier from the terrible ordeal of the "Accounting Department." Poor Heald had evidently been asked: "Where is the money which was in your hands before the savages surrounded you, slaughtered your troops, wounded yourself and your wife, massacred the civilians under your care, tortured to death your wounded and burned your fort?" At the same time the ordnance bureau doubtless asked what had become of the arms, ammunition, accoutrements and cooking utensils; the commissary bureau asked after the stores and the quartermaster's bureau after the equippage. Scores of thousands of volunteer officers in the Union war found to their cost that their fighting was the only thing which the War Department kept no record of; that their account-keeping and reporting was what must be most carefully looked after if they would free themselves, their heirs, executors and assigns, from imperishable obligations. For the government knows no "statute of limitations"--takes no account of the lapse of time any more than does Nature in her operations. "Contra regem tempus non occurret." Yet, paradoxical as it may seem, this is right. If all men were honest, "red tape" could be done away with; but as men are, individual accountability is indispensable. Without it, the army might fall into negligence leading to corruption, instead of being, as it is, the very example of administrational honor and probity. * * * * *