The Fitch, Brothers, and Company was an agent for the US Navy in the port of Marseilles. They were money brokers as it were for the US Navy in France. They were to procure and hold monies for the US Navy and its officers to be distributed to the Navy as needed. Suddenly, the amount of monies to be stored by the company was increased and subsequently the company was accused of not holding up their side of the bargain and another company (supposedly with links to the government) were hired to be the new agents. Accusations flew back and forth with this Memorial was presented to the US Senate in the hope of righting the wrong and the destruction of their reputation in the world. 
It is a well-written memorial in an on-going dispute between a private company and the United States government.
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