In the course of this investigation, however, it may happen, that in some case of payment by one to another, the receiver shall not account properly; on which the question will arise, how far the payment is to operate a discharge to the party by whom it was made. This question admits of so many modifications, according to the varieties of possible circumstances, that no provision can be made, which will be applicable to all. I have therefore thought it best to enclose for your perusal, the instructions on this subject to Commissioners appointed for settling the old accounts of the civil departments. You will govern yourself by the spirit of these instructions, according to circumstances, as they arise. I have already observed, that the final appropriation of moneys must be traced to articles purchased, and services rendered; but such a general distinction would not be sufficiently clear in the stating of accounts; you will place this final appropriation, therefore, under one or other of these following general heads. 1st. _Salaries and Expenses of Public Ministers, Commissioners, and Agents._ In this account you will charge all moneys advanced to any public servants of the United States in Europe on account of their salaries or expenses. 2d. _Clothier General's Department._ In this account you will charge every article of clothing, which may have been purchased. 3d. _Commissary of Military Stores' Department._ In this account you will charge all arms, ammunition, and the like. 4th _Quarter Master General's Department._ In this account you will charge tents, sheet tin for camp kettles, and other articles properly belonging to that department. 5th. _Marine Department._ In this you will charge all moneys expended in building or buying ships of war, and fitting them out, with the incidental charges; also all naval stores purchased for the United States, and the like. 6th. _Hospital Department._ In this you will charge all instruments, medicines, &c. &c. appertaining to that department. 7th. _Merchandise General._ In this you will charge such articles of stores as do not fall within the second, third, fourth, fifth, and sixth heads, if any such there be, and also any articles which you shall be doubtful as to the account they ought to be carried to. 8th. _Transport Service._ In this you will charge the purchase, freightment, hire, insurance, and the like, of ships or vessels for the purpose of bringing any articles to America. 9th. _Contingent Service._ In this you will charge the expense of land transportation, expresses, storages, and other like articles; also all those things, which do not fall properly under some other general head.