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Navy-Office, Jan. 23, 1781. Afro Account of all the Men raised for His Majesty's Navy,

Marines included, from the 29th of September, 1774, to the
291h of September, 1780, distinguishing each year, prepared
pursuant to a Precept of the Honourable House of Commons,
dated the 5th of December, 1780.

Year. No. of men raised.
From 29th September, 1774, 345

1775

4735 1776, 21565 1777, 37457 1778, 41847 1779,

41831 To 29th September, 1780, 28210

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To the Honourable the Knights, Citizens, and Burgesses,

in Parliament afsembled. The Second Report of the Commissioners appointed to examine, take, and sate, the Public Accounts of the Kingdom.

[See the First Report in page 120.] PURSUING the line of inquiry marked out in our firt report to the legislature, namely, an examination of the balances in the hands of those accountants who receive money from the subject, to be paid into the exchequer; that

we might omit no office of receipt, and no receiver of the Appendix, public revenue under that description, we obtained from the No. 1, office of the auditor of the exchequer, “ A list of all the 1. public offices where money is received for taxes or duties

, and of the names of all persons who are receivers of public money raised upon the subject by taxes or duties, and who pay the same 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 cuftoms, the receiver general, William Mellish, No. 2. esquire, certified to us, that upon the 10th of September laft,

there

there was in his hands, exclusive of the current weekly re-
ceipt of the duties of the customs, the sum of four thousand
four hundred and twelve pounds three shillings and ten pence;
which sum was the amount of certain collections transnitted
to him, either from the plantations, or particular out ports;
and was to continue in his hands no longer than until the
comptroller general, as to some parts of it, and the com-
missioners, as to other parts, should direct under what heads
of duties the several items, of which this sum was com-
pounded, should be arranged, and paid into the exchequer,
or otherwise disposed of. Mr. Mellish has informed us, that No. 3.
part of sum has been paid by him, according to orders of the
commissioners and comptroller general; and that the other
part thereof, amounting to three thousand two hundred
eighty-eight pounds fourteen thillings and eleven pence
farthing, was remaining in his hands the 20th inftant; this
remainder, we are of opinion, the comıniffioners and comp-
troller general should in their several departments arrange,
and the receiver general should pay according to such ar-
rangement as speedily as poffible.

By the examinations of Joshua Powell, esquire, chief No. 4:
clerk to the comptroller general; and of Mr. Anthony No. so
Blinkhorn, affiftant 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 out ports, the
collectors remit their receipt by bills to the receiver general,
and are not permitted to retain in their hands above one
hundred pounds, unless for special reasons, 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 excise, we find, froin the examinations of George Lewis Scott, esquire, one of the commissioners, and of Richard Paton, esquire, second 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 receiver general every week pays into the exchequer the nett produce of this revenue, unless foine foreseen demands in the following week make a reservation of any part of it necessary.

In the stamp office, we examined Mr. James Dugdale, No: 6. deputy receiver general; and Mr. John Lloyd, first clerk to No. 7

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the comptroller and accountant general; from whom we col-x lect, that the whole produce of these duties, arifing either from the receipt at the office in London, or from bills remitted from the distributors in the country, is paid every week a

into the exchequer, No. 8. In the salt office, Milward Rowe, esquire, one of the com

missioners, and Mr. John Elliot, correspondent, were exami. ned: The collectors of these duties are continually remitting their receipt to the office in bills; every week the account is mnade up, and the whole balance paid into the exchequer, referving always, in the hands of the cashier, a sum not exceeding five hundred pounds, for the purpose of defraying the

incidental expences of the office, No. 10.

In the office for licensing hawkers and pedlars, we learn from Mr. James Turner, one of the commissioners, that the riding furveyors keep remitting to this office, in bills, the duties they receive in the country; which the cashier pays, together with what he receives in London, weekly, into the exchequer, pursuant to the act of the gth and roth of King William the third, provided his whole receipt amounts to more than two hundred pounds; reserving in his hands such a fum as may be sufficient for the payment of salaries, inci.

dents, and current expences. No, 11.

In the office for regulating hackney coaches and chairs, we collect from the examination of Mr. Joseph Marshall, clerk is to the receiver general, that the duties or rents of the hackney coaches become due every lunar month, and of the hackney chairs every quarter; and these rents being usually paid with. in a certain time after they become due, the receiver general makes a payment of one thousand pounds into the exchequer ** every twenty-eight days, except that each of his quarterly paymeats amounts to five hundred pounds only, as he then referves in his hands a fum for the payment of salaries and the incidental expences of the office.

The punctuality and expedition with which the duties collected in these offices pass from the pocket of the subject into the exchequer, leave us no rooin to suggest any alteration in

the time or manner of paying in the fame. No. 12.

In the post office, Robert Trevor, Esq. the receiver gene. ral, in answer to our precept, returned a balance of nine thousand three hundred fifty eight pounds two shillings; in his hands

upon the sth of September laft. From his examinaNo. 14. tion, and froin those of William Fauquier, Esq. accountant No. 15. general in this office, and of Mr. William Ward, collector

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of the hye and crofs road office, it appears, that this revenue is paid into the office of the receiver general, either by certain officers or collectors in London (some paying every other day, fome weekly, and some quarterly, or by remittances in bills from the poft masters in the country) who do no keep the money they receive any considerable time in their hands. The collector of the bye and cross road office makes his payments to the receiver general quarterly, and to the amount of about fifteen thoufand pounds each quarter. The receiver general pays into the exchequer seven 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, reserving about five thousand pounds to anfwer incidental warrants 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 commissioners, but by single perfons only: These are the first fruits and the tenths of the clergy; and the dedu&tions of fix pence, and of one shilling, in the pound out of pensions, salaries, fees, and wages.

We examined Edward Mulfo, esquire, the receiver, and No. 16. John Bacon, esquire, the deputy receiver, of the first fruits ; No. 17. 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 net receipt of the preceding year, ending 31st of December; and that the balance of this duty, No. 18. in his hands, upon the 30th of November laft, was four thousand three hundred thirty-two pounds eight shillings and eleven peace three farthings.

Robert Chester, esquire, the receiver of the tenths, being No. 19 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 gift 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 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 net receipt of the preceding year; and it appears, that, upon the 20th of December laft, the sum in his hands was nine thousand eight No. 10. bundred and ninety pounds and two pence' balfpenný. VOL. XVIII.

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Both

No. 23

Both these dues from the clergy are granted in pursuanoe of the 2d and 3d of Queen Annes chapter 11th, 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 fome time in November every year, a short time before which it has been customary for these receivers to make their payments into the

exchequer. No. 21.

Thomas Aftle, esquire, receiver of the fixpenny duty, collects it from the offices and persons charged, either quarterly, half-yearly, or yearly, according to the practice of the office or person 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 No. 22. December last, the sum of fix thousand eight hundred eighty

one pounds seven shillings and eleyen pence, was then remaining in his hands; but this sum, as he has fince informed us, he has paid into the exchequer, together with the balance of his year's account, ending the fifth inftant.

Richard Carter, esquire, receiver of the one shilling duty, collects it from different offices, at different times : He usually make payments every quarter into the exchequer, and once a year pays in the balance. The sum in his hands, upon the 20th October last, was two thousand and fifty

pounds fifteen shillings and seven pence; and he has since No. 24. fignified to us, that he has paid the same into the exchequer.

The intention of that claute in the act, which directs our first inquiries to the public money in the hands of account. ants, is, that the public may the sooner avail themselves of the use of their own money": one of the indispensible means of obtaining this end is, to accelerate the payments of the revenue into the exchequer.

Out of the revenue of the post office, the act of Queen Anne orders a payment of seven hundred pounds every week into the exchequer, and affigns as a reason, “ the raising a present supply of nonies for carrying on the war, and other her Majesty's most necessary occasions.” The necessary occasions of these times, require payments as large and as frequent as can be made. It appears from an account of the

net produce of the revenues of the post office at the time the No. 25. act of Queen Anne passed, and from the accounts of the

present weekly receipts of these revenues, and of the balan, ces paid quarterly into the exchequer, transmitted to us

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