ceipt amounts to more than 2001.; referving in his hands fuch a fum as may be fufficient for the payment of falaries, incidents, and current expences.

In the office for regulating hackney coaches and chairs, we collect from the examination of Mr Jofeph Marshall, clerk to the receiver-general, that the duties or rents of the hackney-coaches become due every lunar month, and of the backney-chairs every quarter; and thefe rents being ufually paid within a certain time after they become due, the receiver-general makes a payment of 1000l. into the exchequer every twentyeight days; except that each of his quarterly payments amounts to 500l. only; as he then referves in his hands a fum for the payment of falaries and the incidental expences of the office.

The punctuality and expedition with which the duties collected in thefe offices pafs from the pocket of the subject into the exchequer, leave us no room to fuggeft any alteration in the time or manner of paying in the fame.

In the poft-office, Robert Trevor, Efq; the receiver-general, in anfwer to our precept, returned a balance of 93581. 25. in his hands upon the sth of September laft. From his examination, and from thofe of William Fauquier, Efq; accountant-general in this office, and of Mr William Ward, collector of the by and cross road office, it appears, that this revenue is paid into the office of the receiver-general, either by certain officers or collectors in London, (fome pay ing every other day, fome weekly, and fome quarterly), or by remittances in bills from the poft mafters in the country, who do not keep the money they receive any confiderable time in their hands. The collector of the by and crofs road office makes his payments to the receiver-general quarterly, and to the amount of about 15,000 1. each quarter. The receiver-general pays into the exchequer 7001. every week, purfuant to the act of the 9th and 10th of Q. Anne, chap. 10. and the balance in his hands he pays in every quarter; refer ving about 5000l. to answer incidental warrants from the board, to pay falaries, and other expences of the office.

There are four branches of the revee which are collected, not under the direction of commiffioners, but by fingle perfons only. Thefe are, the first fruits, and the tenths of the clergy; and the

deductions of 6 d. and of 13. in the pound out of penfions, falaries, fees, and wages.

We examined Edward Mulfo, Efq; the receiver, and John Bacon, Efq; the deputy-receiver, of the first fruits; who informed us, that this revenue is received from the clergy, at the office in London; that at the end of October or the beginning of November in every year, this receiver pays into the exchequer, the nett receipt of the preceding year, ending 31ft of December; and that the balance of this duty, in his hands, upon the 30th of November laft, was 43321. 8 s. 11 d. 3 q.

Robert Chester, Efq; the receiver of the tenths, being examined, we find, that these payments become due from the clergy every Christmas; that they ought to be made before the laft day of April following, and if they are not made before the 31st of May, he delivers an account of the defaulters into the exchequer; that he receives these payments, together with the arrears of former years, during the following year, ending at Chriftmas, at which time he makes up his yearly account; and in the month of June or July after, he has, for the laft three years, paid into the Exchequer the nett receipt of the preceding year; and it appears, that, upon the 20th of December laft, the fum in his hands was 9890 1, and 2d. 2 q.

Both thefe dues from the clergy are granted in pursuance of the 2d and 3d of Q. Anne, chap. 11. to the corporation called "The Governors of the bounty of Queen Anne, for the augmentation of the maintenance of the poor clergy." These Governors usually hold their first meeting some time in November every year, a fhort time before which it has been cuftomary for these receivers to make their payments into the exchequer.

Thomas Aftle, Efq; receiver of the fixpenny duty, collects it from the of fices and perfons charged, either quarterly, half-yearly, or yearly, according to the practice of the officer or perfon he receives it from. He has no stated times for his payments into the exchequer, except that in March or April, every year, he pays in the balance then in his hands, of his last year's collection. By his return to us, upon the 16th of December laft, the fum of 6881 1. 78. 11d. was then remaining in his hands;

but

Richard Carter, Efq; receiver of the one-fhilling duty, collects it from different offices, at different times: he ufually makes payments every quarter into the exchequer, and once a-year pays in the balance. The fum in his hands, upon the 20th of October laft, was 2050l. 15s. 7d.; and he has fince fignified to us, that he has paid the fame into the exchequer.

The intention of that claufe in the act which directs our firft inquiries to the public money in the hands of accountants is, that the public may the fooner avail themselves of the ufe of their own money: one of the indifpenfable means of obtaining this end is, to accelerate the payments of the revenue into the exchequer.

Out of the revenue of the poft-office, the act of Q. Anne orders a payment of 700l. every week into the exchequer; and affigns as a reafon," the railing a prefent fupply of monies for carrying on the war, and other her Majefty's moft neceffary occafions." The neceffary oc. cafions of thefe times, require payments as large and as frequent as can be made. It appears from an account of the nett produce of the revenues of the poft-office at the time the act of Q. Anne paffed, and from the accounts of the prefent weekly receipts of these revenues, and of the balances paid quarterly into the exchequer, tranfmitted to us from the receiver-general, that the revenues of this office are much increased, and that the current weekly receipts will fupply a much larger payment than 7001. We are therefore of opinion, that the method of paying the balance every week into the exchequer, eftablished in the customs, excife, and other offices above mentioned, fhould be adopted in the poft-office; and that the receiver-general should every week pay the nett balance of his receipt into the exchequer, referving in his hands no more than is neceffary to anfwer the current payments, and expences of the office.

It appears to be customary for the receiver of the first fruits, to detain in his hands the produce of the whole year, until eight or nine months after that year is ended, befides receiving the cur. rent produce of thofe months; and for

his hands, for at leaft a year, the whole of this duty, received by him before the 31ft of May, in each year, (at which time he delivers a lift of the defaulters into the exchequer), befides receiving the current produce of that year. It appears likewise, that the receivers of the fixpenny and fhilling duties, do not pay into the exchequer the whole produce of thefe duties as they receive them. All fuch detentions are, in our opinion, a difadvantage to the public, and liable to abuse. There exifts no reafon why the public should not have the cuftody and ufe of public money, rather than an individual, until the fervice to which it is appropriated, of whatever nature that fervice may be, calls for its application: the public coffers are the fafe repofitory for public money.

One purpose, among others, expreff ed in the act that appoints us, is, That any defect in the prefent method of collecting the duties may be corrected, and that a lefs expenfive one may be eftablifhed; and we are exprefsly directed to report fuch regulations, as in our judgement fhall appear expedient to be established, in order that the duties may hereafter be received in the manner the most advantageous to the public.

We therefore, in obedience thereto, think it our duty to fubjoin one obfervation, that has occurred to us during the progrefs of our inquiries.

The land-tax, and the duties arifing from ftamps, falt, licences to hawkers and pedlars, and from hackney coaches and chairs, are under the management of five feparate and distinct boards of commiffioners, confifting of twenty-five in number; the amount of the grofs produce of the last four of these duties. by the returns made to our precepts, is 831,126 1. 3 s. 1 d. 3 q.; of the nett produce, 760,5481. 15 s. 6d. The time in which the commiffioners are ufually engaged in tranfacting the business of their feveral offices is as follows: the attendance of the commiffioners of the landtax, at their office, is thrice a-week of the ftamp office, thrice a-week; of the falt-office, twice a week; of hawkers and pedlars, once a-week; of hackney coaches and chairs, once a week.

We are aware, that the comparative produce of different duties is not alone a criterion by which we may judge

well acquainted with this country, it muft appear evident, that ages will be required, before the Americans can poffibly be in a condition to fit out fquadrons of force fufficient to make conquefts; and, long ere that period arrives, jealoufies fpreading from province to province, (the feeds are fown, and the fhoots already begin to make their appearance), will have divided them into feparate ftates, from none of which can any danger be apprehended.

It may be a query, whether, in order to facilitate this revolution the fooner, it would not be expedient, and of utility, that France, after concluding a treaty with the United States; fhould not, in concert with them, caufe a body of troops from 12,000 to 15,000 men be brought over to this country? This would be the effectual means de tout gater] of spoiling all: — the people here, though at war with the English, [hait bien plus les François que les Anglois, hate the French much more than they do the English. The truth of this we experience every day—and in spite of all that France has done, or may do, for them, they would much rather prefer being reconciled to the English, than receive into their country an army, from that people, whom of all mankind they moft dread [les hommes du monde qu'ils craignoient le plus]; and even fuppofing they could once be brought to give their confent to this fcheme, very foon the national antipathy which inherently prevails between the two nations, would quickly unfold itself, and breed the moft fatal diffenfions; in fhort, whoever is well acquainted with this country, will know the scheme to be impracticable.

There remains yet another project to be examined: France, in the cafe when fhe may be forced into an open war with England, might fhe not, with confent of Congrefs, endeavour to take poffeffion of Canada? After the obfervations on the preceding article, there is every reafon to believe, that Congrefs, fo far from confenting to fuch a plan, would firmly reject every arrangement of the kind. The vicinity or near neighbourhood of the French, would be matter of great difguft and jealoufy; they would look upon their liberty as in the utmoft danger; and which, under fuch circumstances, they could not hope long to preferve; and in comparing one ftate of dependence with another, they would

for evident reasons, to a man prefer that upon the English government, &c.

DU PORTAIL.”

Many more striking passages might have been added. — In fpeaking of Gen. Howe, he fays, "That if after the battle of Brandywine he had profited of the advantages he had gained, il ne seroit plus question de l'armée de Gen. Wahington, it would have been all over with Gen. Washington's army.”—And he judiciously adds, after that, in all his operations there was une lenteur, un timidité, qui a toujours fait l'objet de mon etonnement. The above extracts are fufficient to fhew the author's good fense and folidity, and his thorough knowledge of the country and the people he fpeaks of; and I may truly fay, from the opportunities I had of knowing them, I have ever been of opinion, that however they might carefs and encourage individuals, and a few foreign officers, for the fake of their fervice, their experience, and difciplining of their troops, they would be extremely averse from having foreign troops in numbers introduced among them, and above all Frenchmen. The reflection upon their becoming foon feparate ftates, in the event of their independence, is well founded; and of courfe their quarrelling with one another. I know fome have weakly enough compared them to the States of Holland, and the fœderal union of that republic; but there is no degree of comparison between the two countries; the one fmall, compact, and circumfcribed, and on all fides furrounded by inimical ftates; the other of large and wide extent, with great diverfity of foil, climate, and produce, together with an amazing difference of provincial manners and character; from thefe circumftances it is by no means difficult to foresee the event. To carry on the war, for fome years, against the mother-country, I never thought difficult; but in the cafe of independence, and left entirely to themselves, to form a folid, well-digefted, and permanent plan of government, (hic labor, hoc opus eft), I have thought utterly repugnant to all the ideas I had ever conceived of them. I am fatisfied, before the clofe of thiệ century, they would not long continue to be united ftates, but be at mortal enmity with one another; and Monf, du Portail obferves, that the feeds of this enmity are already fown.

M. PAR

PARLIAMENT. [42.687.]. Pursuant to their adjournment, Dec. 6. the Commons met, after the recefs, on Tuesday, Jan. 23.; as did the Lords on Thursday Jan. 25.

Lord North acquainted the Commons on the day they met, that as a great political event had taken place fince their laft meeting, it was natural for the Houfe to expect a formal intimation of it from the Crown; and though it was with held from them for that day, it was by no means for want of refpect; but it had been thought expedient that both Houfes of Parliament fhould be made acquainted with this event at the fame time; and as the House of Lords could not be inform

ed of it before Thursday, his Majefty had thought proper to wait for that day before he thould fend any meffage on the subject. The event he alluded to, he Laid, was the Dutch war; and to fhew his refpect for the Houfe, he gave no tice, in his Majefty's name, that on Thurfday he was to receive a meffage from the Throne, which he would, on that day, do himself the honour to deliver.

A meffage was prefented to parliament on Thursday, Jan. 25.; to the Lords by Lord Stormont, and to the Commons by Lord North, viz.

"GEORGE R.

His Majefty has judged it proper to acquaint the House of Lords [Commons], that during the recefs of parliament he has been indifpenfably obliged to direct letters of marque and general reprisals to be iffued against the States-General of the United Provinces, and their fubjects.

The caufes and motives of his Majefty's conduct on this occafion, are fet forth in his public declaration, which he has ordered to be laid before the House. [42. 664.]

His Majefty has with the utmost reluctance been induced to take any hoftile measures against a state, whofe alliance with his kingdoms ftood, not only on the faith of ancient treaties, but on the found eft principles of good policy. He has ufed every endeavour to prevail on the States-General to return to a line of conduct conformable to thofe principles, to the tenor of their engagements, and to the common and natural interefts of both countries, and has left nothing untried to prevent, if poffible, the prefent rupture.

His Majefty is fully perfuaded, that the
VOL. XLIII.

juftice and neceffity of the measures he has taken will be acknowledged by all the world. Relying therefore on the protection of Divine Providence, and the zealous and affectionate fupport of his people, his Majefty has the firmeft confidence, that, by a vigorous exertion of the fpirit and refources of the nation, he fhall be able to maintain the honour of his crown, and the rights and interefts of his people, againft all his enemies, and to bring them to liften to equitable terms of

peace. G. R."

Stormont moved, "That the papers alThe meffage having been read, Lord luded to by his Majefty fhould also be read to the Houfe, and be laid upon the table."

them. They confifted of eight different His Lordship then presented have been prefented by Sir Jofeph Yorke papers, including all the memorials which to their High Mightineffes fince July 1778, to the final declaration published in the Gazette, Dec. 26. 1780, and alfo a copy of a treaty agreed upon by Mr Van Berkel, the Penfionary of Amfterdam, and the Congrefs of the American Colonies, found in the trunk of Mr Laurens. Thefe were read in their regular order, and employed near two hours. The treaty, in particular, was fo extraordinarily prolix, that Lord Stormont propofed, that thofe parts only fhould be felected which were pointedly neceffary for giving their Lordships that information upon the fubject he understood to be before them, which it required, and no more.

This opinion not being acquiefced in by the Duke of Richmond and the Chancellor, the idea was waved, and the paper in question was read verbatim. — As foon as it was finished,

The Duke of Richmond and Lord Stormont rofe at once; the Houfe, however, decided in favour of the Duke; who accordingly proceeded. Certain papers, he said, had been read to their Lordfhips, which were to influence them on the opinion they were to entertain concerning the juftice and the propriety of the war in queftion; but it was extremely fingular that all these papers were on one fide of the queftion. All the memorials, &c. which had been presented by Sir Jofeph Yorke, in behalf of this country, were faithfully fubmitted to their infpection; but the answers that had been returned, the counter complaints that had been made, the various manifeftoes

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which