Letter conveys the necessity to comply with Samuel Hodgdon's policy of submitting monthly instead of quarterly returns. Gibbs wishes to continue with the latter and argues that his salary was calculated on this basis. By conducting monthly returns, Gibbs argues he is doing three times the work. Pickering suggests that if returns is all Gibbs does, then he is overpaid, but notes that the job of a clerk in a navy yard is much more extensive. Pickering closes by quoting law outlining Hodgdon's duties as superintendent of military stores and orders Gibbs to submit the returns without delay.