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from the navy-office, on which the balance in the hands of the treafurer appears to be two hundred fixty thousand seven hundred and fixteen pounds one fhilling and eight pence farthing.

Being made acquainted thus far with the course of business in this office, our next step was to refolve this balance of three hundred forty-eight thousand nine hundred and forty-one pounds eleven fhilings and nine-pence into its conftituent parts, and compare the quantum of each part, as far as we could, with the actual and probable demands of fervice upon it on the 31st of Auguft, the date of his return.

The firft circumftance that engaged our attention, was a difference between the treasurer's balance and the navy balance, upon the fame day, the 31st of Auguft, the former exceeding the latter by the fum of eighty-eight thoufand two hundred and twenty-five pounds ten fhillings and three farthings: this difference lies in the cafhier's and victualling branches, and arifes from the following caufe-when the three boards affign bills upon the treasurer for payment, they immediately give him credit for those bills, in his account kept at their offices; but the treasurer does not himself take credit for any bills in his own ac. count till he actually pays them. The perfons who receive thefe bills do not always immediately prefent them to the treafurer for payment, but frequently keep them in their poffeffion for a confiderable time. The treasurer's balance must therefore exceed the navy balance as much as the fum of the bills affigned upon him for payment ex

ceeds the fum of the bills actually paid by him. We conceive this excefs is not money for which the treasurer is accountable to the public, but belongs to the proprietors of those bills, and remains in his hands, at their risk, until they apply to him for payment. This fum, therefore, we think, fhould be deducted from his balance.

We, in the next place, obferved that feveral fums in each branch were not actually in the hands of the treasurer, but of his officers and clerks, either carrying on fervices in London, or at the diftant ports, whither thefe fums were directed to be fent by the navy-board, to carry on the services at thofe ports. It may reasonably be prefumed, that the boards would not have directed into the hands of the officers, nor the treasurer have entrufted them with, larger fums than were wanted; and therefore thefe fums too, may be deducted from the treasurer's balance ; which will reduce the public money actually in his hands to the fum of one hundred twenty-eight thoufand eighty-three pounds fixteen fhillings and ten pence farthing. The conftituent parts of this balance, under their feveral heads of service, confifting of a variety of articles, are stated in the navy certificate: fome of them carry the appearance of having been applied for fooner than the fervices feem to have required: but, upon examination, we find that the boards do not direct an application for a fupply to any fund, until they know that fund is nearly, or likely foon to be exhaufted. The treasury are fometimes prevented from granting the

iffue until many days after it is craved; and therefore the boards are careful to apply early enough, to guard against the hazard of a demand upon an exhaufted fund. To fearch into the actual and probable demands, at that time, upon each of thefe fums, was hardly practicable: one circumftance alone might enable us to judge with fufficient accuracy whether the fum total was too large or not; that is, in what time this balance was in fact paid away by the treasurer. It appears from his accounts for the month of Auguft, that this whole balance, and much more, was received by him during that month: and by his accounts for the month of September, tranfmitted to us pursuant to our requifition, it appears that not only the balance remaining on the 31ft of August, but a much larger fum, was in fact paid away by him during the fucceeding month. Con. fidering therefore, this fum by it felf, independent of, and unconnected with his other receipts and payments, prior and fubfequent to the date of this balance, we have no grounds to fay that this individual fum, received in one month, and paid away in the next, was more than the fervice required hould be in the hands of the treafurer of the navy upon the 31st of Auguft laft.

But it was neceffary to extend our enquiry ftill farther. What is the amount of the fum that has been continually in the hands of the treasurer of the navy; and has that fum been more than the current fervices required? To come at this knowledge, we obtained from the navy office an account of the total fums received

and paid by the treasurer of the navy, for every month from the ift of January 1779, to the 31k of Auguft laft, with the total of the balances remaining in his hands at the end of each month, as they appear in the monthly cer tificates to the treasury.

As the public money should pafs without delay from the pocket of the fubject into the exchequer, fo it ought not to iffue out of the exchequer either before it is want. ed, or in larger fums than the fervice for which it is iffued requires. By this laft account, a very large fum has been constantly in his hands, during the period therein mentioned, exclufive of the amount of bills affigned upon him, but not prefented to him for payment. The principal caufe of the mag. nitude of this balance, is the practice in this office, of not apply. ing money iffued under one head, towards fatisfying a demand upon any other head of fervice; the confequence of which is, when the money upon the account of any head of fervice is nearly exhaufted, a fupply must be procured for that fervice, how abundant foever the fums upon other heads of accounts, or the fum total of his cash, may be. Were all the fums he receives to constitute and be confidered as one common general cash, and be applied indifcriminately to every fervice, a much less fum than the lowest of the balances in the account laft-mentioned would, in our opinion, fuffice to carry on the current fervices of the navy, even various and extensive as they now are. It would create no confufion in the accounts; for the receipts and payments under each head of fervice might still be kept

diftinct;

diftin&t; and though the payments might frequently exceed the receipts on fome heads of accounts, yet the treasurer would not be without fufficient cafh, and the next iffue from the exchequer would restore the balances. What the fum neceffary for carrying on the service should be, muft depend upon circumstances: it will be different at different times, and muft be left principally to the difcretionofthofecommiffioners, from whom the direction for fupplies moves, who, being converfant in the bufinefs, can beft determine. But, to enable the lords of the treafury likewife to judge of the propriety of, and be a check and controul upon, the requifition, we are of opinion, that, befides the certificate fent every month from the navy-board, an account of the fum total of the balance in the hands of the treasurer of the navy, fhould be inferted in every application for a fupply to the treafury.

We have not been inattentive to defects; we have obferved in this office, during the courfe of our inquiries, defects, which concern the officer, the office, and the public. The treasurer finds his bufinefs does not end with his office; his accounts are still open: he goes on receiving and paying, until he feels himself, his family, and his fortune, fubject to all the evils of long public accounts far in arrear, and the difficulties of ren

dering an account increafing daily: he continues refponfible for millions, without an expectation of obtaining his final difcharge during his life.

The office is perplexed with a multiplicity of thefe accounts.

f

There are four diftinct accounts o four treasurers of the navy at this time open at the pay-office, and bufinefs is carried on upon every one of them at the fame time, by the fame officers, when the current bufinefs of the prefent treasurer alone would find employment enough for them all.

There have been iffued to three of these treasurers, for the navy fervice, upwards of thirty-three millions, the accounts of which are not paffed; exclufive of above twenty-five millions to the late Mr. Grenville, whofe final account is not yet fettled; and of fixteen millions to the prefent treasurer, none of whofe accounts could as yet be settled.

The navy accounts in July laft, when the impreft certificate was tranfmitted to us, were in arrear in the office of the auditor of the impreft twenty-two years. This delay is occafioned by the accounts of the fubfequent years not being made up at the pay-office of the navy, where there is a want of officers and clerks for this department. A fufficient number of perfons, intelligent in this branch, thould forthwith be provided, by the proper authority, with adequate falaries, for the fole purpose of proceeding upon, bringing forward, and making up thefe accounts, with as much difpatch as the nature of the business will admit.

By this delay in making up the accounts, the public lofes the ufe, at least of confiderable fums of their own money; not that the principal itfelf has always been fafe. A defaulter of above twentyfeven thousand pounds itands at the head of the lift of treasurers of

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Ift. That fufficient time may be given to his fub-accountants to clear their imprefts.

The fub-accountants are certainly very numerous; and as, according to the prefent mode of paffing thefe accounts, they must all be fet infuper upon the final account, was that account to be made up foon after the expiration of the treasurership, it would be very voluminous and troublefome to the office. But, fince the treafurer in office does now clear the imprefts of fome of his predeceffors, and can clear the imprefts of all, and the three boards can, at their pleasure, call upon the fubaccountants to clear their imprefts, we do not think this reafon conclufive.

2d. That the payment of his fhips books may be completed.

A fhip's book is a voucher for the treasurer who pays it: two cannot pay upon the fame book; it would create confufion, as the pay ments of the one could not, without great trouble and difficulty, be liftinguished from those of the other; it could not therefore be made a voucher for two treasurers. To enable a treasurer in office to carry on the payment of a ship's

book open in the time of his pre deceffor, the names of all the fea men not paid must be abftracted, and entered in a new book; a work of great labour and length of time, where the books are so numerous; and during all that time, no payment of wages could be made to the feamen unpaid upon those books.

Upon the examination of a fhip's book, there appears a foundation for this objection, which opens a door for a poffible mifchief, worthy confideration. It is in the power of a treasurer of the navy, retiring in difguft, to refufe carrying on any more payments, and by that means to put a stop, for eight months or more, to the payment of all the feamen on the numerous volumes of fhips' books open at the feveral ports in his treasurership. Mr. Grenville left open above thirteen hundred. This evil does not reft in fpeculation; we have an inftance of it in evidence. The office that does not guard against the poffibility of fuch an evil, is fundamentally defective.

Thefe defects fhould be speedily corrected. To alter the conftitu tion of the office; to abolish the fubordinate treasury; to render a treasurer the mere accountant ; and to vary the mode of accounting, carry with them a strong appearance of an effectual remedy; but were we, in the present state of our inquiries, to come to decifions of fuch moment, we should be premature, perhaps rafh. It is easier to fee the defects than to supply the regulation. The pay of the navy is an important object, and any alteration in the mode fhould be well weighed before it is adopted; it fhould be

traced

traced through all its effects, and perfectly afcertained to be as feafible in practice, as it is fpecious in theory. To difturb, to confound, orto delay (effects not unfrequent, when novelty of form is introduced, and new principles applied to an old office), might be attended with very ferious confequence.

The defects, to which we have alluded, prefented themselves in the courfe of an examination made, in obedience to the Act, for a more limited prupofe. Coming however, before us, they are, in our opinion, too important to be paffed over in filence; we thought it our duty to point them out, that fhould they be deemed a proper fubject for the exercife of the wifdom of the legiflature, the folid advantages, which would refult to the public from their correction, might not be delayed. Had we protracted this report until we were poffeffed of materials for a well-grounded opinion upon thefe points, we must have difobeyed the Act, that enjoins us to report, in the first place, upon the balances in the hands of accountants in this feffion of parliament, to the end that the public money, long ago iffued, and still remaining in their hands, may, with all convenient speed, be reftored to the protection of the public.

GUY CARLETON, (L. S.) T. ANGUISH, (L. S.) A. PIGGOTT, (L. S.) RICHARD NEAVE, (L. S.) SAM. BEACHCROFT, (L. S.) GEO. DRUMMOND, (L. S.) Office of Accounts, Bell-Yard, March 6. 1781. Vol. XXIV.

The remaining reports of the commiffioners will be given in the next volume.

1

Heads of the principal Acts of Parliment from Nov. 1, 1780, to July 18, 1781.

A

N Act for the better supply of mariners and feamen, to ferve in his majesty's fhips of war, and on board merchant fhips, and other trading fhips and veffels.

An Act for extending the provifions of three Acts made in the 18th, 19th, and 20th years of his prefent majefty's reign, with refpect to bringing prize goods into this kingdom, to prizes taken from the States General of the United Provinces; for declaring what goods fhall be deemed military or fhip ftores; for regulating the fale of, and afcertaining the duties upon Eaft-India goods, condemned as prize in the port of London; for permitting the purchafers of prize goods, condemned abroad, to import fuch goods into this kingdom, under the like regulations and advantages as are granted by law to the captors themselves; and for reducing the duties on foreign prize tobacco.

An Act for the encouragement of feamen, and for the more fpeedy and effectual manning of his majesty's navy.

An Act for keeping the militia forces of this kingdom complete, during the time therein mentioned; and for regulating the admiffion of fubftitutes to ferve in the militia.

An Act to permit the importa. [r] tion

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