Though they will never be able to realise this number, or near it, yet the expense will not therefore be diminished. With their taxes doubled, and such an enormous increase of expense while her commerce is so greatly abridged, it may easily be judged how long Great Britain can continue so ruinous a contest. Nothing seems more sure, than that she will not get even the stipulated number of recruits from Germany; much less has she any chance of an augmentation. Yet all the advices concur in assuring us, that the Cabinet is determined on pushing the war in America, for which purpose they propose sending the following regiments; 1st and 2d battalions of Royals; 3d, 11th, 13th, 19th, 25th, 30th, 32d, 36th and 69th. The 18th, 66th and 67th from Ireland. These fourteen regiments may contain from five to six thousand men. One of my correspondents, in whom I have much reliance, thinks they will be sent to the West Indies, and not to the Continent. In truth, I believe they will wait till the operations of Count d’Estaing enable them to decide whether they can venture to send them to New York, or must necessarily re-enforce the troops in their islands in order to preserve them. I send you copies of the bill of lading and the invoice of supplies shipped from Bilboa, which I hope will arrive safe. You also have an account of the money I have been intrusted with, and how I have expended it. The vouchers are the merchants’ accounts, which I have regularly transmitted as I received them. We wrote to M. de Beaumarchais upon our receiving your letter, and the agreement with his supposed company, that we were ready to settle accounts with him whenever he chose. He has made no answer. If your commercial agents do not keep an exact account of the marks of what they receive on the public account, and count or weigh what is delivered, you will want the means as we do, of checking the demands made. For example, M. Monthieu brings in an account to us for so many uniforms of blue cloth and so many pounds of rose copper; and Mr Williams, the agent, gives a receipt for so many bales of uniforms and so many casks of copper, without specifying the number, weight, or quality, so that we are as little able to judge whether what we are to pay for has been received, as if no receipt at all was produced. Nor is the receipt of the agent on your side of the water in the least more explicit. I have the honor to be, &c. ARTHUR LEE. _P. S._ Circumstances are such, that it is not prudent to say much about my particular department, but I think Congress will have reason to be satisfied with that quarter. January 28th. _Public Money expended._