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ceipt amounts to more than 2001.; re- deductions of 6 d. and of 13.1 in the serving in his hands such a fum as may pound out of pensions, salaries, fees, be sufficient for the payment of salaries, and wages. incidents, and current expences.

We examined Edward Mullo, Esq; In the office for regulating hackney the receiver, and John Bacon, Esq; the coaches and chairs, we collect from the deputy-receiver, of the first fruits, who examination of Mr Joseph Marshall, informed us, that this revenue is recei. clerk to the receiver-general, that the ved from the clergy, at the office in duties or rents of the hackney-coaches London ; that at the end of October or become due every lunar month, and of the beginning of November in every year, the backney.chairs every quarter ; and this receiver pays into the exchequer, these rents being usually paid within a the nett receipt of the preceding year, certain time after they become due, the ending 31st of December; and that the receiver-general makes a payment of balance of this duty, in his hands, upon 1000l. into the exchequer every twenty. the 30th of November last, was 4332 1. eight days; except that each of his quar- 8 s. 11 d. ? q. terly payments amounts to 500 l. only; Robert Chester, Esq; the receiver of as be then reserves in his hands a sum the tenths, being examined, we find, for the payment of salaries and the inci- that these payments become due from dental expences of the office.

the clergy every Christmas ; that they The pun&uality and expedition with ought to be made before the last day of which the duties collected in these offices April following, and if they are not made pass from the pocket of the subject into before the 31st of May, he delivers an the exchequer, leave us no room to sug- account of the defaulters into the exgest any alteration in the time or manner cheguer; that he receives these payof paying in the same.

ments, together with the arrears of for. lo' the post-office, Robert Trevor, mer years, during the following year, Efq

; the receiver-general, in answer to ending at Christmas, at which time he cor precept, returned a balance of 93581. makes up his yearly account ; and in 25. in his hands upon the sth of Sep- the month of June or July after, he has, tember laft. From his examination, and for the last three years, paid into the from thofe of William Fauquier, Esq; Exchequer the neti receipt of the preaccountant-general in this office, and of ceding year; and it appears, that, upon Mr William Ward, collector of the by the 20th of December last, the sum in and cross road office, it appears, that his hands was 9890 1. and 2 d. 29. this revenue is paid into the office of the Both these dues from the clergy are receiver-general, either by certain offi- granted in pursuance of the 2d and 3d cers or collectors in London, (some pay; of Q. Anne, chap. II. to the corporaing every other day, some weekly, and tion called " The Governors of the fome quarterly), or by remittances in bounty of Queen Anne, for the augbills from the poftmasters in the coun. mentation of the maintenance of the try, who do not keep the money they poor clergy.” These Governors usually receive any confiderable time in their hold their first meeting some time in No. bands. The collector of the by and vember every year, a short time before cross road office makes his payments to which it has been customary for these the receiver-general quarterly, and to receivers to make their payments into the amount of about 15,000 l. each quar- the exchequer. ter. The receiver-general pays into the Thomas Anle, Esq; receiver of the exchequer 700l. every week, pursuant fixpenny duty, collects it from the of. to the act of the 9th and roth of Q. fices and persons charged, either quarAone, chap. 10. and the balance in his terly, half-yearly, or yearly, according bands he pays in every quarter ; refer to the practice of the officer or person ving about soool, to answer incidental he receives it from. He has no stated warrants from the board, to pay fala. times for his payments into the excheries, and other expences of the office. quer, except that in March or April,

There are four branches of the reve. every year, he pays in the balance then Due which are collected, not under the in his hands, of his last year's collection. äreäion of commissioners, but by fingle By his return to us, upon the 16th of persons only. These are, the first fruits, December last, the sum of 68811. 7s. od the teaths of the clergy; and the ind. was then remaining in his hands;


but this fum, as he has since informed the receiver of the tenths to detain in us, he has paid into the exchequer, toe his hands, for at least a year, the whole gether with the balance of his year's ac. of this duty, received by him before the count ending the sth inft.

31st of May, in each year, (at which Richard Carter, Esq; receiver of the time he delivers a list of the defaulters one-Shilling duty, collects it from dif- into the exchequer), besides receiving ferent offices, at different times : he u the current produce of that year. It fually makes payments every quarter appears likewise, that the receivers of into the exchequer, and once a year the fixpenny and filling duties, do not pays in the balance. The sum in his pay into the exchequer the whole prohands, upon the 20th of October laft, duce of these duties as they receive was 20501. 158. 7 d.; and he has since them. All such detentions are, in our fignified to us, that he has paid the same opinion, a disadvantage to the public, into the exchequer.

and liable to abuse. There exifts no · The intention of that clause in the act reason why the public Mould not have which directs our first inquiries to the the custody and use of public money, public money in the hands of account. rather than an individual, until the ferants is, that the public may the fuoner vice to which it is appropriated, of avail themselves of the use of their own whatever nature that service may be, money: one of the indispensable means calls for its application : the public cofof obtairing this end is, to accelerate fers are the safe repository for public the payments of the revenue into the money. exchequer.

One purpose, among others, exprefT. Out of the revenue of the post-office, ed in the act that appoints us, is, That the act of Q. Anne orders a payment of any detect in the present method of colzool. every week into the exchequer; lecting the duties may be corrected, and and affigns as a reason, “ the railing a that a less expensive one may be esta. prefent supply of monies for carrying on blished; and we are expressly directed ihe war, and other her Majesty's most to report such regulations, as in our necessary occasions." The necesary oc- judgement shall appear expedient to be cafions of these times, require payments established, in order that the duties may as large and as frequent as can be made, hereafter be received in the manner the It appears from an account of the nett most advantageous to the public. produce of the revenues of the post-of We therefore, in obedience thereto, fice at the time the act of Q. Anne think it our duty to subjoin one obser: passed, and from the accounts of the vation, that has occurred to us during present weekly receipts of these reve. the progress of our inquiries. nues, and of the balances paid quarterly The land-tax, and the duties arising into the exchequer, transmitted to us from stamps, salt, licences to hawkers from the receiver-general, that the re- and pedlars, and from hackney coaches venues of this office are much increased, and chairs, are under the management and that the current weekly receipts will of five separate and distinct boards of fupply a much larger payment than 700l. commissioners, consisting of twenty-five We are therefore of opinion, that the in number; the amount of the gross method of paying the balance every produce of the last four of these duties, week into the exchequer, established in by the returns made to our precepts, iš the customs, excise, and other offices 831,126 l. 3 $. 1 d. 39.; of the nett pro. above mentioned, should be adopted in duce, 760,5481. 155. 6d. The time in the post office; and that the receiver-ge. which the commillioners are usually cnneral Mould every week pay the nett ba- gaged in transacting the business of their lance of his receipt into the exchequer, several offices is as follows: the attendreserving in his hands no more than is ance of the commiflioners of the landnecessary to answer the current payments, tax, at their office, is thrice a-weck; and expences of the office.

of the stamp office, thrice a week; of It appears to be customary for the re- the falt-office, twice a week; of hawkceiver of the first fruits, to detain in his ers and pedlars, once a-week; of hackhands the produce of the whole year, ney coaches and chairs, once a week. unul eight or nine months after that We are aware, that the comparative year is ended, besides receiving the cur. produce of different duties is not alone rent produce of those months; and for a criterion by which we may judge

with precision and certainty of the time, tion, [et meme l'opere presque reale, c'est trouble, expence, and number of offi- le manque de munition du guerre, et les choses cers necessary to be employed in the necessaires a la vie] and even of itself a. management of them; to bave formed lone almost will produce this effect, is an accurate and decisive opinion upon the want of provisions for war, and a this point, it would have been necessary scarcity of the necessaries of life, and of to hve entered into an examination, cloathing. Before the war the Ameriwhich would have carried us too far cans lived in plenty, in ease, and in in. from the object of our present inquiry; -lolénce, with every enjoyment of life; but we are of opinion, that the small if to a certain degree therefore they be produce of foine of these duties, and deprived of those conveniencies, they the short time in which each of these will undoubtedly prefer [le joug des AngEre boards are able to transact their bu. lis, a une liberté qui lui coure les douceurs Enels, are circumstances which induce de la vie] a subjection to England, to a a strong presumption, that so many e- liberty which costs them all the sweets ftablishments are not necessary for the of life; such is the nature of this people, management of these branches of the soft, fuggish, indolent, inactive, with revenue ; and which lay a reasonable out vigour, without paffions for the foundation for an inquiry, whether there cause in which they are engaged, and may not be formed a confolidation of which they only support, merely from offices, beneficial to the public. This the force and the motion which has been icggestion we submit to the wisdom of impressed upon them by their leaders. the legillature.

These, with other particulars which I GUY CARLETON.

(L. S.) have formerly bad the honour to comT. ANGUISH.

(L. S. municate to you, may aftonith you, Sir; A. PIGGOTT.

(L.S.) but believe me, there is not a coffeeRICHARD NEAVE. (L. S.) house in Paris, where there is not to be SAM. BEACHCROFT. (L. S.) found a hundred times more enthusiasm

GEO. DRUMMOND. (L. S.) for this revolution, than in all the U. Office of Accounts, Bell-yard,

nited States together. gift of January, 1781.

France, then, if she is solicitous and A translation of extraås from a letter from ought to furnish those people with e

in earnest for completing this revolution, Alons. du Portail, brigadier-general in very article that is neceffary, not only the American army, to Monf. Le Compte for carrying on the war, but likewise S: Germain, minister of war, written with many of the necessaries of life, from the camp at White March (1777), such as sugar, salt, spirituous liquors, pour lecgues from Philadelphia, some time &c. as to food; and likewise cloathing after the batile of Brandywine, and the in most of its articles; left they, through affair at Germa":town, [39. 597,9,602, the want of those things, feel the hard642.]. Found on board an Amnerican fhips and miseries of war pressing too seffel bound to France, and carried a

hard upon them. - This no doubt will prize into Ireland.

coft France many millions; in the end

be tial detail of many interesting par. ed, by ensuring a full and ample recomticulars concerning the American war, pence and indemnification, in the ruin accompanied with judicious and sensible and annihilation of the power of Eng. frictures upon the blunders, the inabi- land, by the loss' of her marine, her cohty and misconduct of Gen, Howe and lonies, and her commerce, and leave at other British commanders, with very last France without a rival. joft and Mrewd remarks upon the man. Nevertheless some persons (the Abbé Ders, dispositions, and natural character Reynal among others in his hiftorical of the people of America, he then, with romance) pretend, that France would much candour and good sense, gives his' not find her advantage, or be a gainer, opinion, as to what, he thinks, may ei- by the English colonies becoming free ther r retard or present, or hasten and and independent ; that in this event the forward the reduction of America by the would run the risk, and be in danger, of British forces. —" But what will tend losing her own proper colonies. This above all (says he) to baften this reduç. however is chimerical; for to every one


well acquainted with this country, it for evident reasons, to a man prefer that must appear evident, that ages will be upon the English government, &c. required, before the Americans can por

Du PORTAIL,” fibly be in a condition to fit out squa. Many more striking passages might drons of force sufficient to make con- have been added. In speaking of Gen. quests; and, long ere that period arrives, Howe, he says, “ That if after the jealousies spreading from province to battle of Brandywine, he had profited of province, (the feeds are fown, and the the advantages he had gained, il ne feshoots already begin to make their ap. roit plus question de l'armée de Gin. Washpearance), will have divided them into ington, it would have been all over with separate states, from none of which can Gen. Washington's army.”-And he ju. any danger be apprehended.

diciously adds, after that, in all his oIt may be a query, whether, in order perations there was une lenteur, un timito facilitate this revolution the fooner, dité, qui a toujours fait l'objet de mon it would not be expedient, and of utility, tonnement. The above extracts are sufthat France, after concluding a treaty ficient to Mew the author's good fense with the United States ; mould not, in and solidity, and his thorough knowconcert with them, cause a body of ledge of the country and the people he troops from 12,000 to 15,000 men be speaks of; and I may truly say, from brought over to this country? - This the opportunities I had of knowing would be the effectual means [de tout ga- them, i bave ever been of opinion, that ter) of spoiling all : the people here, however they might caress and encouthough at war with the Englih, (hait rage individuals, and a few foreign ofbien plus les François que les Anglais], hate ficers, for the sake of their service, their the French much more than they do the experience, and disciplining of their English. The truth of this we expe- troops, they would be extremely averse rience every day and in spite of all from having foreign troops in numbers that France has done, or may do, for introduced among them, and above all them, they would much rather prefer Frenchmen. The reflection upon their being reconciled to the English, than becoming soon separate states, in the ereceive into their country an army, from vent of their independence, is well that people, whom of all mankind they founded; and of course their quarrel. moft dread (les hommes du monde qu'ils ling with one another. I know some craignoient le plus] ; and even fuppofing have weakly enough compared them to they could once be brought to give their the States of Holland, and the fæderal consent to this scheme, very soon the union of that republic; but there is no national antipathy which inherently pre degree of comparison between the two vails between the two nations, would countries; the one small, compact, and quickly unfold itfelf, and breed the moft circumscribed, and on all sides surrounded fatal diffenfions ; in short, whoever is by inimical states; the other of large well acquainted with this country, will and wide extent, with great diversity of know the scheme to be impracticable. foil, climate, and produce, together

There remains yet another project to with an amazing difference of provin, be examined : France, in the case when cial manners and character; from there she may be forced into an open war circumstances it is by no means difficult with England, might she not, with con to foresee the event. To carry on the fent of Congress, endeavour to take por. war, for fome years, again the mofeffion of Canada? After the observa. ther-country, I never thought difficult; tions on the preceding article, there is but in the case of independence, and every reason to believe, that Congress, left entirely to themselves, to form a fo far from consenting to such a plan, folid, well-digested, and permanent plan would firmly reject every arrangement of government, (hic labox, hoc opus ef?), of the kind. The vicinity or near neigh. I have thought utterly repugnant to all bourhood of the French, would be mat- the ideas I had ever conceived of them. ter of great disgust and jealousy; they I am fatisfied, before the close of thie would look upon their liberty as in the century, they would not long continue utmost danger; and which, under such to be united states, but be at mortal encircumstances, they could not hope long mity with one another; and Monf. dy to preserve; and in comparing one state Portail observes, that the feeds of this of dependence with another, they would enmity are already fowe M.


peace. G. R."

PARLIAMENT. [42.687.]. justice and necessity of the measures he

has taken will be acknowledged by all the Pursuant to their adjournment, Dec. 6. world. Relying therefore on the prothe Commons met, after the recess, on tection of Divine Providence, and the Tuesday, Jan. 23.; as did the Lords on zealous and affe&tionate support of his Thursday Jan. 25.

people, his Majesty has the firmeft conLord North acquainted the Commons fidence, that, by 'a vigorous exertion of on the day they met, that as a great po.. the spirit and resources of the nation, le litical esent had taken place fince their shall be able to maintain the honour of laft meeting, it was natural for the House his crown, and the rights and interests of to expect a formal intimation of it from his people, against all his enemies, and to the Crown ; and though it was with bring them to listen to equitable terms of held from them for that day, it was by no means for want of respect; but it had

The message having been read, Lord been thought expedient that both Houses Stormont moved, " That the papers al. of Parliament hould be made acquainted luded to by his Majesty thould also be with this event at the same time; and as read to the House, and be laid upon the the House of Lords could not be inform

table.” ed of it before Thursday, his Majesty had them. They confifted of eight different

His Lordship then presented thought proper to wait for that day before he ihould send any message on the have been presented by Sir

Joseph Yorke

papers, including all the memorials which subject. The event he alluded to, be to their High Mightineffes fince July faid, was the Dutch war; and to fhew 1778, to the final declaration published his respect for the House, he gave no- in the Gazette, Dec. 26. 1780, and also tice, in his Majesty's name, that on

a copy of a treaty agreed upon by Mr Thursday he was to receive a message Van Berkel, the Pensionary of Amsterfrom the Throne, which he would, on that dam, and the Congress of the American day, do himself the honour to deliver.

Colonies, found in the trunk of Mr LauA message was presented to parliament rens. These were read in their regular on Thursday, Jan. 25.; to the Lords order, and employed near two hours. by Lord Stormont, and to the Com- The treaty, in particular, was so extraormons by Lord North, viz.

dinarily prolix, that Lord Stormont pro“ GEORGE R.

posed, that those parts only should be His Majesty has judged it proper to ac- selected which were pointedly necessary quaint the House of Lords (Commons), for giving their Lordships that informathat during the recess of parliament he has tion upon the subject he understood to been indispensably obliged to direct letters' be before them, which it required, and of marque and general reprisals to be no more. iffued against the States-General of the This opinion not being acquiesced in United Provinces, and their subjects. by the Duke of Richmond and the Chan

The causes and motives of his Maje- cellor, the idea was waved, and the pafg's conduct on this occasion, are fet, per in question was read verbatim. As forth in his public declaration, which he soon as it was finished, has ordered to be laid before the House, .The Duke of Richmond and Lord Stor[43. 664.]

mont rose at once; the House, however, His Majesty bas with the utmost re decided in favour of the Duke ; who acluctance been induced to take any hostile cordingly proceeded. - Certain papers, measures against a state, whose alliance he said, had been read to their Lordwith his kingdoms stood, not only on the ships, which were to influence them on faith of ancient treaties, but on the found. the opinion they were to entertain coneft principles of good policy. - He has cerning the justice and the propriety of used every endeavour to prevail on the war in question ; but it was extreme-. the States-General to return to a line ly singular that all these papers were on of conduct conformable to those prin- one side of the question. All the memociples, to the tenor of their engagements, rials, &c. which had been presented by and to the common and natural interests Sir Joseph Yorke, in behalf of this counof both countries, and has left nothing try, were faithfully submitted to their inuntried to prevent, if possible, the pre- spection; but the answers that had been fent rupture.

returned, the counter complaints that His Majesty is fully persuaded, that the had been made, the various manifeftoes VOL. XLII.



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