Samuel Osgood (1748-1813), Revolutionary War soldier and first commissioner of the U.S. Treasury before the Constitutional government was formed, and later first U.S. postmaster-general under Washington, writes to Nathaniel Gilman, Commissioner of the Loan Office in New Hampshire, in a "Circular": "As it will probably soon become necessary to ascertain the present amount of the debts contracted by the respective States during the late wars, you will be pleased to obtain and transmit to his Office as accurate a statement as possible of the debt of the State in which you act, together with a detail of the provision already made, or which is probably relied on for payment of the same..." Signed by Walter Livingston in addition to Osgood.