Dear Sir:

The want of a proper opportunity prevented me from sending you the half yearly amount of the emoluments of the Naval Office of this Port, at the usual time; but I hope the increase of fees, in an annual return herewith inclosed, will prove satisfactory, and induce you to overlook my tardiness. I have the pleasure to inclose to you Mr. Quince's bill on Lane, Son & Frazer, of London, for one hundred and thirty pounds Sterling (properly indorsed) which at 80 pr. ct. exchange exceeds your proportion of fees 24/6 prvc. money, & this will be to your debit in our next account.

N. B. Mr. Johnson was Naval Officer of N. C. vid Lett. B.