I have been honored with your attention of the 9th instant. I thank you for your good wishes respecting my health, & permit me to return you the like salute.

   No doubt before this comes to hand you will have heard that Congress stands adjourned to the City of New York the 11th of January next.

   While we were assembled here much of the public business was taken up & referred to the consideration of committees, but little business has yet been compleated.

   As to what number of states have fully complied with the impost, I am not able to say, the matter is now referred to a committee, however, I think it must take place in whole or in part, for I can't conceive of any other method that can be devised that will be less burthensome, or give greater satisfaction to the public creditors, & more likely to do justice to all.

   I am informed that the reasons why Mr Pennell has not proceeded to Boston "to settle the marine accounts,"(1) is, that the accounts of the late Navy board are not ready.

   As to giving Congress credit for the sum you are pleas'd to mention, that is due to Messrs. de Neufville & Son, Mr. Pennell may not think himself authorized to allow it, but this I mention only for your consideration, not knowing how large his commission is, & if this should be the case, you might then state the matter to the head of the department, or even to Congress if found necessary, & receive their directions, probably, time enough to settle it with Mr. Pennell, as most likely he will be some time in Boston.

   The affairs of the Emperor & their High Mightinesses, seems to put on a very serious appearance,(2) however, I can't yet believe that they are ready to engage, for the consequences of a War would most probably, involve nearly all the powers in Europe, & might extend to America, which no doubt they are sensible of, & therefore, I conclude they will be very cautious how they proceed.

   The return of all such persons, to live with us, as have been called tories, would be grievous to the good people, but I am clearly of opinion, they would do us much less damage here than in G. Britain, for we could manage them best at home: favours from them we are never to expect, but the contrary, despair & revenge, we may suppose actuates many of them, considering they are forever exiled from their country.

   I have, with sincere respect, the honor to be, your most obedient,

   S. Holten

   RC (MiU-C: Miscellaneous Manuscripts).