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 exhausted fund. To fearch into the actual and probable demands, at that time, upon each of these fums, was hardly practicable: one circumstance 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 Auguft, 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 say 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 still 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 ob tained 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 31st 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 certificates 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 wanted, or in larger fums than the fer vice for which it is iffued requires. By this laft account, a very large fum has been conftantly 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 cafh, may be. Were all the fums he receives to constitute and be confidered as one common general cafh, and be applied indifcriminately to every fervice, a much lefs fum than the loweft 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 extenfive 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;

diftinct; and though the payments might frequently exceed the receipts on fome heads of accounts, yet the treasurer would not be without fufficient cash, 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 must 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, should 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 course of our inquiries, defects, which concern the officer, the office, and the public. The treasurer finds his business does not end with his office; his accounts are ftill 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 these 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 present treasurer, none of whofe accounts could as yet be fettled.

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, fhould 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 dispatch as the nature of the bufinefs 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. Adefaulter of above twentyfeven thousand pounds ftands at the head of the lift of treasurers of

the

the navy upon the impreft certifi

cate.

We enquired why a treasurer, under the present conftitution of the office, might not upon his refignation, immediately pay over his balance to the fucceffor, or into the exchequer, and all the fubfequent tranfactions of office be carried on by the treasurer for the time being?-Two reasons were affigned for the neceffity of keeping open his accounts, though out of office.

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 present mode of paffing these 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 troublesome 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 flips 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 payments of the one could not, without great trouble and difficulty, be diftinguished from thofe 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

pre

book open in the time of his deceffor, the names of all the feamen not paid must be abftracted, and entered in a new book; a work of great labour and length of time, where the books are fo 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 ship's book, there appears a foundation for this objection, which opens a door for a poffible mischief,worthy confideration. It is in the power of a treafurer 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 conftitution 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 ftrong appearance of an effectual remedy; but were we, in the prefent ftate of our inquiries, to come to decifions of fuch moment, we fhould bo premature, perhaps rafh. It is eafier to fee the defects than to fupply 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 should 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 themfelves 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 legislature, 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 parlia ment, to the end that the public money, long ago iffued, and ftill remaining in their hands, may, with all convenient fpeed, 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.

Heads of the principal Acts of Parliament 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 ships, and other trading fhips and veffels.

An A&t 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

tion of flax, and flax feed, into this kingdom, or Ireland, in any fhip or veffel belonging to any kingdom or ftate in amity with his majesty, navigated with foreign mariners, during the prefent hoftilities.

An Act to permit goods, the product or manufacture of certain places within the Levant, or Mediterranean feas to be imported into Great Britain, or Ireland, in British or foreign veffels, from any place whatsoever, and for laying a duty on cotton, and cotton wool, imported into this kingdom, in foreign fhips or veffels, during the prefent hoftilities.

An Act to permit, during the prefent hoftilities, the importation of goods, the produce of the plantations of the crown of Portugal, into Great Britain and Ireland, in Portuguese veffels, and the importation of certain other goods therein mentioned, in any neutral fhips and veffels.

An Act for preventing certain abufes and profanations on the Lord's day, called Sunday.

An Act for continuing and amending an A, made in the last feffion of parliament, intituled, "An Act for appointing and enabling commiffioners to examine, take, and ftate the public accounts of the kingdom; and to report what balances are in the hands of accountants which may be applied to the public service, and what defects there are in the prefent mode of receiving, collecting, iffuing, and accounting for public money, and in what more expeditious an effectual, and lefs expenfive manner, the faid fervice can, in future, be regulated and

carried on for the benefit of the public."

An Act to direct the payment into the exchequer, of the refpec tive balances remaining in the hands of the feveral perfons there. in named, for the ufe and benefit of the public, and for indemnifying the faid refpective perfons and their representatives, in refpect of fuch payments, and againft all future claims relating thereto, and for other purposes therein mentioned.

An Act to render valid, certain marriages folemnized in certain churches and public chapels, in which banns had not ufually been published before, or at the time of paffing an Act, made in the 26th year of King George the Second intituled, "An Act, for the better preventing all clandeftine marriages."

An Act for establishing an agreement with the united company of merchants trading to the Eaft-Indies, for the payment of the fum of four hundred thousand pounds, for the use of the public, in full discharge and fatisfaction of all claims and demands of the public, &c. and for granting to the faid company, for a farther term, the fole and exclufive trade to and from the East Indies; and for establishing certain regulations for the better management of the affairs of the faid company, as well in India as in Europe, and the recruiting the military forces of the faid company.

An Act to explain and amend fo much of an Act, made in the 13th year of the reign of his prefent majefty, intituled, " An Act for establishing certain regulations for

the