not altogether, unexampled in modern British history. That from long confinement, and the want of proper exercife, and other obvious caufes, his bodily health is greatly impaired, and that he is now in a languifhing state: And, Therefore your reprefenter humbly prays your Honours will condefcend to take his cafe into confideration: and, under proper conditions and restrictions, grant him enlargement, or fuch other relief as to the wisdom and be nignity of your Honours fhall feem fitting. HENRY LAUR'ens. Tower of London, The Second Report of the Commif. fioners appointed to examie, take and ftate the Public Accounts of the Kingdom ↑. PURSU URSUING the line of inquiry marked out in our firft report to the legiflature, namely, an examination of the balances ip the hands of those accountants who receive money from the fubject to be paid into the exchequer; that we might omit no office of receipt, and no receiver of the public revenue under that defcription, we obtained from the office of the auditor of the exchequer, "A lift of all the public offices where money is received for taxes or duties, and of the names of all perfons who are receivers of public money raised upon the subject by taxes or duties, and who pay the fame into the Exchequer." We have examined into the manner in which the public revenue is collected, received, and paid into the exchequer in all these offices, and by all these receivers. In the customs, the receiver general, William Mellish, Esquire, certified to us, that upon the 10th of September laft, there was in his hands, exclufive of the current weekly receipt of the duties of the customs, the fum of four thousand four hundred and twelve pounds three fhillings and ten pence; which fum was the amount of certain collections tranfmitted to him, either from the planta tions, or particular out-ports; and was to continue in his hands no longer, than until the comptroller-general, as to fome parts of it, and the commiffioners, as to other parts, fhould direct under what heads of duties the several items, of which this fum was compounded, fhould be arranged, and paid into the exchequer, or otherwise difpofed of. Mr. Mellish has informed us, that part of this fum has been fince paid by him, according to orders of the commiffioners and comptroller-general; and that the other part thereof, amounting to three thoufand twohundred eightyeight pounds fourteen fhillings and eleven pence farthing, was remaining in his hands the 20th in This petition was prefented to the Houfe in the form in which it came out of Mr. Laurens's own hand, it being written by him in the Tower with a leaden pencil. The first report was given in the Annual Regifter for the preceding year. ftant: this remainder, we are of opinion, the commiffioners and comptroller-general should in their feveral departments arrange, and the receiver-general fhould pay according to fuch arrangement as Ipeedily as poffible. By the examinations of Jofhua Powell, Efquire, chief clerk to the comptroller-general; and of Mr. Anthony Blinkhorn, afliftant to the receiver-general; it appears that the duties of the customs are collected by officers, either in London or at the out-ports: in London, the chief teller every day receives them from the collectors, and pays them into the office of the receiver-general; at the outports, the collectors remit their receipt by bills to the receivergeneral, and are not permitted to retain in their hands above one hundred pounds, unless for fpecial reafons, allowed of by the ' commiffioners, and by the lords of the treasury. The nett produce of every duty received in each week is paid by the receiver-general in the following week into the exchequer. In the excife, we find from the examinations of George Lewis Scott, Efquire, one of the commiffioners, and of Richard Paton, Efq; fecond general-accountant (both annexed to our first report), that the collectors retain in their hands no part of the duties they receive; and that the receivergeneral every week pays into the exchequer the nett produce of this revenue, unless some foreseen demands in the following week make a refervation of any part of it neceffary. In the ftamp office, we examined Mr. James Dugdale, deputy re ceiver-general; and Mr. John Lloyd, firft-clerk to the comptroller and accountant-general; from whom we collect, that the whole produce of these duties, arifing either from the receipt at the. mitted from the diftributors in the office in London, or from bills recountry, is paid every week into the exchequer. In the falt-office, Milward Rowe, Efquire, one of the commiffioners, and Mr. John Elliot, correfpondent, were examined: the collec remitting their receipt to the of tors of these duties are continually fice in bills; every week the ac count is made up, and the whole balance paid into the exchequer, referving always, in the hands of the cashier, a fum not exceeding pofe of defraying the incidental five hundred pounds, for the purexpences of the office. kers and pedlars, we learn from In the office for licenfing haw Mr.James Turner, one of the commiffioners, that the riding furveyors keep remitting to this office, in bills, the duties they receive pays, together with what he rein the country; which the cafhier ceives in London, weekly, into of the 9th and 10th of King the exchequer, pursuant to the act William the Third, provided his whole receipt amounts to more than two hundred pounds; referv. ing in his hands fuch a fum as may be fufficient for the payment of falaries, incidents, and current expences. ney coaches and chairs, we collect In the office for regulating hackfrom the examination of Mr. Joceiver-general, that the duties or feph Marshall, clerk to the rerents of the hackney coaches be come come due every lunar month, and of the hackney chairs every quarter; and these rents being ufually paid within a certain time after they become due, the receivergeneral makes a payment of one thoufand pounds into the exchequer every twenty-eight days, except that each of his quarterly payments amounts to five hundred pounds 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 fubject 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 nine thousand three hundred fifty-eight pounds two fhillings in his hands, upon the 5th of September laft. From his examination, and from thofe of Wil liam Fauquier, Efq; accountantgeneral in this office, and of Mr. William Ward, collector of the bye 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 paying every other day, foine 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 bye and crofscroad office makes his payments to the receiver-general quarterly, and to the amount of about fifteen thousand pounds each quarter. The re ceiver-general pays into the exchequer feven hundred pounds every week, pursuant to the act of the 9th and 10th of Queen Anne, chapter the 10th, and the balance in his hands he pays in every quarter, referving about five thousand pounds to anfwer incidental war rants from the board, to pay falaries, and other expences of the office. There are four branches of the revenue which are collected not under the direction of commiffioners, but by fingle perfons only: thefe are the firft fruits and the tenths of the clergy; and the deductions of fix-pence, and of one fhilling, in the pound, out of penfions, falaries, fees, and wages. We examined Edward Mulfo, Efquire, 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 at 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 four thousand three hundred thirty-two pounds eight fhillings and eleven pence three farthings. Robert Chefter, Efquire, the receiver of the tenths, being examined, we find that thefe 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 [X]3 receives receives these payments, together with the arrears of former years, during the following year, ending at Christmas, to which time he makes up his yearly account, and in the month of June or July after, he has, for the last 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 nine thousand eight hundred and ninety pounds and two pence halfpenny. Both thefe dues from the clergy are granted in pursuance of the 2d and 3d of Queen Anne, chapter 11th, to the corporation called "The Governors of the bounty of Queen Anne, for the augment ation of the maintenance of the poor clergy." Thefe governors ufually hold their first meeting fome time in November every year, a fhort time before which it has been customary for these receivers to make their payments into the exchequer. Thomas Aftle, Efq; receiver of the fixpenny duty, collects it from the offices and perfons charged, either quarterly, half-yearly, or yearly, according to the practice of the office 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 fix thoufand eight hundred eighty-one pounds feven fhillings and eleven pence was then remaining in his hands; but this fum, as he has fince informed us, he has paid into the exchequer, together with the balance of his year's account, ending the 5th inftant. Richard Carter, Efq; receiver of the one-fuilling 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 two thousand and fifty pounds fifteen fhillings and seven pence; and he has fince fignified to us, that he has paid the fame into the exchequer. The intention of that clause in the act, which directs our first inquiries to the public money in the hands of accountants, is, that the public may the fooner avail themfelves of the use of their own money: one of the indiperiable means of obtaining this end is, to accelerate the payments of the revenue into the exchequer. Out of the revenue of the postoffice, the act of Queen Anne orders a payment of seven hundred pounds every week into the exchequer, and affigns as a reafon, "the raifing a prefent fupply of monies for carrying on the war, and other her majesty's most neceffary occafions." The neceffary occafions of these 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 Queen 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 re ceiver-general, that the revenues of this office are much increased, and that the current weekly re ceipt will fupply a much larger payment than feven hundred pounds. We are therefore of opinion, that the method of paying the balance every week into the exchequer, eftablished in the cuftoms, excife, and other offices above mentioned,fhould be adopted in the poft-office: and that the receiver general fhould every week pay the nett balance of his receipt into the exchequer, referving in his hands no more than is neceffary to answer the current payments and expences of the office. It appears to be cuftomary for the receiver of the firft 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 current produce of thofe months; and for the receiver of the tenths to detain in his hands, for at least a year, the whole of this duty, received by him before the 3 1ft 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 likewife, 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 disadvantage to the public, and liable to abufe. There exists no reason 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 fafelt repofitory for public money. One purpose among others, expreffed 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 established; and we are exprefsly directed to report fuch regulations, as in our judgment 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 progress 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 fivefeparate and diftinct boards of commiffioners, confifting of twentyfive in number: the amount of the grofs produce of the last four of thefe duties, by the returns made to our precepts, is eight hundred thirty-one thousand one hundred twenty-fix pounds three fhillings and one penny three farthings; of the nett produce, feven hundred fixty thousand five hundred forty-eight pounds fifteen fhillings and fix pence. 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 land-tax, 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 compa[X] 4 rative |