ithout control, I
have little hopes of efficacy in the business of reformation, which is
probably the most essential part of the duty.

These being the only positive stipulations that occur to me at this
time, the determination of Congress thereon will enable me to
determine whether to accept or decline the appointment. I must,
however, observe that the act of Congress of the 7th of February,
describing the duties of the Superintendent of Finance, requires the
execution of many things, for which adequate powers are not provided,
and it cannot be expected, that your officer can in such case be
responsible. These however may be the subjects of future discussions.

With sentiments of the highest respect, for you and Congress, I have
the honor to subscribe myself, your Excellency's most obedient and
most humble servant.

ROBERT MORRIS.[30]

FOOTNOTES:

[30] During the whole period in which Mr Morris held the office of
Superintendent of Finance, he kept a _Diary_, in which he entered
daily the principal transactions of his department. The following is
an extract from the Diary.

"On the 21st of February I received a letter from the President of
Congress, enclosing the resolves of the 20th, whereby I was
unanimously elected the Superintendent of Finance of the United
States. This appointment was unsought, unsolicited, and dangerous to
accept, as it was evidently contrary to my private interest, and if
accepted must deprive me of those enjoyments, social and domestic,
which my time of life required, and to which my circumstances entitled
me; and a vigorous execution of the duties must inevitably expose me
to the resentment of disappointed and designing men, and to the
calumny and detraction of the envious and malicious. I was therefore
determined not to engage in so arduous an undertaking. But the
solicitations of my friends, acquaintance, and fellow citizens, a full
conviction of the necessity, that some person should commence the work
of reformation in our public affairs, by an attempt to introduce
system and economy, and the persuasion, that a refusal on my part,
would probably deter others from attempting this work, so absolutely
necessary to the safety of our country; these considerations, after
much reflection and consultation with friends, induced me to write a
letter to the President of Congress, dated the 13th of March, 1781."

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