Navy-Office, Jan. 23, 1781. An Account of all the Men raised for His Majefty's Navy, Marines included, from the 29th of September, 1774, to the 29th of September, 1780, diftinguishing each Year, prepared pursuant to a Precept of the Honourable House of Commons, dated the 5th of December, 1780.

To the Honourable the Knights, Citizens, and Burgeffes,
in Parliament affembled.

The Second Report of the Commiffioners appointed to examine,
take, and fiate, the Public Accounts of the Kingdom.
[See the First Report in page 120.]

PURSUING the line of inquiry marked out in our first report to the legiflature, namely, an examination of the balances in the hands of thofe 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 Appendix, public revenue under that defcription, we obtained from the No. 1. 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 fubject by taxes or duties, and who pay the fame into the exchequer."

No. 2.

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, efquire, certified to us, that upon the 10th of September laft,

there

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 tranfinitted 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 fome parts of it, and the commiffioners, as to other parts, fhould direct under what heads of duties the feveral items, of which this fum was compounded, fhould be arranged, and paid into the exchequer, or otherwife difpofed of. Mr. Mellish has informed us, that No. 3. part of fum has been paid by him, according to orders of the commiffioners and comptroller general; and that the other part thereof, amounting to three thousand two hundred eighty-eight pounds fourteen fhillings and eleven pence farthing, was remaining in his hands the 20th inftant; this remainder, we are of opinion, the commiffioners and comptroller general fhould in their feveral departments arrange, and the receiver general fhould pay according to fuch arrangement as fpeedily as poffible.

By the examinations of Joshua Powell, efquire, chief No. 4. clerk to the comptroller general; and of Mr. Anthony No. 5. Blinkhorn, affiftant to the receiver general, it appears that the duties of the cuftoms 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 treafury. 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, efquire, 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 receiver general every week pays into the exchequer the nett produce of this revenue, unless fome forefeen demands in the following week make a refervation of any part of it neceffary.

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

the

No. 8.

No. 9.

No. 10.

No. 11.

No. 12.

the comptroller and accountant general; from whom we colle, that the whole produce of these duties, arifing either from the receipt at the office in London, or from bills remitted from the diftributors in the country, is paid every week into the exchequer.

In the falt office, Milward Rowe, efquire, one of the commiffioners, and Mr. John Elliot, correfpondent, were exami ned: The collectors of thefe duties are continually remitting their receipt to the office in bills; every week the account is made up, and the whole balance paid into the exchequer, referving always, in the hands of the cashier, a fum not exceeding five hundred pounds, for the purpose of defraying the incidental expences of the office.

In the office for licenfing hawkers and pedlars, we learn from Mr. James Turner, one of the commiffioners, that the riding furveyors keep remitting to this office, in bills, the duties they receive in the country; which the cafhier pays, together with what he receives in London, weekly, into the exchequer, pursuant to the act of the 9th and 10th of King William the third, provided his whole receipt amounts to more than two hundred pounds; referving in his hands fuch a fum as may be fufficient for the payment of falaries, inci dents, 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 hackney chairs every quarter; and these rents being ufually 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 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 these 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 gene ral, in antwer to our precept, returned a balance of nine No. thousand three hundred fifty eight pounds two fhillings, in his 13. hands upon the 5th of September laft. From his examinaNo. 14. tion, and from thofe of William Fauquier, Efq. accountant No. 15. general in this office, and of Mr. William Ward, collector

of

of the bye 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 (fome paying every other day, fome weekly, and fome quarterly, or by remittances in bills from the poft mafters in the country) who do no keep the money they receive any confiderable 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, referving 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 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 No. 16. John Bacon, efquire, the deputy receiver, of the firft 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 31ft of December; and that the balance of this duty, No. 18. in his hands, upon the 30th of November laft, was four thoufand three hundred thirty-two pounds eight fhillings and ele ven pence three farthings.

Robert Chefter, efquire, 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 fum in his hands was nine thousand eight hundred and ninety pounds and two pence halfpenny. VOL. XVIII.

Na

Both

No. 20.

No. 21.

Both thefe dues from the clergy are granted in pursuanoe of the 2d and 3d of Queen Anne, chapter 11th, to the corporation called The Governors of the Bounty of Queen Anne, for the augmentation of the maintenance of the poor clergy. Thefe governors ufually hold their firft 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, efquire, 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 ftated 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 laft year's collection. By his return to us, upon the 16th of No. 22. December laft, the fum of fix thousand 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 fifth inftant.

No. 23.

Richard Carter, efquire, receiver of the one fhilling duty, collects it from different offices, at different times: He ufually make payments every quarter into the exchequer, and once a year pays in the balance. The fum in his hands, upon the 20th October laft, was two thoufand and fifty pounds fifteen fhillings and feven pence; and he has fince No. 24. 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 account. ants, is, that the public may the fooner avail themselves of the ufe of their own money: one of the indifpenfible 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 Queen Anne orders a payment of feven hundred pounds.every week into the exchequer, and affigns as a reafon," the raising a prefent fupply of monies for carrying on the war, and other her Majefty's moft neceffary occafions." The neceffary occafions of thefe 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 poft office at the time the No. 25. 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