Imatges de pÓgina

from the receiver general, that the revenues of this office are much increased, and that the current weekly receipt will supply a much larger payment than seven hundred pounds. We are therefore of opinion, that the method of paying the balance every week into the exchequer, established in the customs, excise, and other offices above-mentioned, should be adopted in the post office; and that the receiver general should every week pay the net balance of his receipt into the exchequer, reserving in his hands no more than is necessary to answer the current payments and expences of the office.

It appears to be customary for the receiver of the first fruits, to detain in his hands the produce of the whole year, until eight or nine months after that year is ended, besides receiving the current produce of those 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 3ift of May in each year (at which t me he delivers a list or the defaulters into the exchequer) besides receiving the current produce of that year. It appears likewise, that the receivers of the sixpenny and shilling duties, do not pay into the exchequer the whole produce of these duties as they receive them. All such detentions are, in our opinion, a disadvantage to the public, and liable to abuse. There exists no reason why the public should not have the custody and use of public money, rather than an individual, until the service to which it is appropriated, of whatever nature that service may be, calls for its application : the public coffers are the safe repository for public money.

One purpose among others, expressed in the act that appoints us, is, that any defect in the present method of collecting the duties may be corrected, and that a less expensive one may be established; and we are expreflly directed to report such regulations, as in our judgment shall 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 subjoin one observation, that has occurred to us during the progress of our inquiries.

The land tax, and the duties arising from stamps, falt, licences to hawkers and pedlars, and from hackney coaches and chairs, are under the management pf five separate and distinct boards, of comıniffioners, consisting of twenty-five in number: the amount of the gross produce of the laft four of No. 28

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thele duties, by the returns made to our precepts, is eight hundred thirty one thousand one hundred twenty-fix pounds three shillings and one penny three farthings; of the net produce, seven hundred fixty thousand five hundred fortyeight pounds fifteen shillings and fix pence. The time in which the commissioners are usually engaged in tranfa&ing the business of their several offices is as follows: the attende ance of the commissioners of the land tax, at their office, is thrice a week; of the stamp office, thrice a week; of the salt office, twice a week; of hawkers and pedlars, once a week; of hackney coaches and chairs, once a week.

We are aware, that the comparative produce of different
duties, is not alone a criterion by which we may judge with
precision and certainty of the time, trouble, expence, and
number of officers necessary to be employed in the manage-
ment of them; to have formed an accurate and decisive opi.
nion upon this point, it would have been necessary to have
entered into an examination, which would have carried us
too far from the object of our present inquiry ; but we are of
opinion, that the small produce of some of these duties, and
the short time in which each of these five boards are able to
transact their business, are circumstances which induce a
strong presumption, that so many establishments are not ne-
cessary for the management of these branches of the revenue;
and which lay a seasonable foundation for an inquiry, whe-
ther there may not be formed a consolidation of offices, be-
peficial to the public. This fuggestion we submit to the
wisdom of the legislature.
Office of Accounts,



(L. S.) 34 of January, 1781. A. PIGGOTT,

(L. S.) Rich. NEAVE,




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List of all the Public Offices, where Money is received for
Taxes or Duties, and of the Names of all Persons who are
Receivers of Public Money Comitting the Receivers General of,
the Land Tax) raised upon the Subje£t by Taxes or Duties,
and who pay the same into the Exchequer.
The Cuftom house,

Excise office,
Stamp office,
Poft office,

Salt office,
Hawkers and pedlars office,
First fruits office,
Teoths office,
Hackney coach and chair office,

Receivers of the land tax, duty upon houses and windows, and tax upon men servants.

Thomas Alle, Esq. receiver of the deductions of 6d. per - libr, on pensions.

Richard Carter, Esq. receiver of the deductions of is. per libr. on pensions.

John HUGHSON. Exchequer, the 5th day of December, 1780.

No. 2.
The Account of the Public Money now remaining in my Hands,

Custody, or Power, as Receiver General of his Majesty's

f. so do Bahama islands, Jackson, comptroller general to dire&t the application,

60 Sandy Point, St. Christopher's, Bennet collector, do.

16g 15 48 Rosseau, Dominica, Senhouse collcctor, do. 517 Do. Dewar late collector, do. Kingston, Jamaica, Trelawney late collector, do,

Carried over 1227 8 10%

455 3 6

25 ro


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£ Appendix, Brought forward

1227 8 10 Kingston, Jamaica, Davison collector, do, 2350 0 5 Montego bay, do. Hamilton collector, do. 136 119 Savannah la Mer, do. Swiney collector, do. 2 3 1 Grenvil, in Grenada, Proudfoot collector, do,

92 10 9 Wear, per Burridge; does not appear on what account this was paid,

0 0 Hull, Burrow, Mulots, commissioners to direet the application,

Newcastle, Sunderland, Mulots, do.

Rochester, Nightingale, Mulots, do.
Shoreham, Pelham, falary, do,

6 8 51
Chepstow, Davis collector, coinptroller gene-
ral to direct the application,

6 0! Cowes, Read late collector, da.

6 II 10 Cowes, Gill late collector, do.

o 10 31 Dartmouth, Tremlett late collector, do.


9 Deal, Lance late collector, do,

4 Minehead, Adams late collector, do,

2 51 Penzance, Scobell collector, do. Sandwich, Sayer late collector, do.

4 16 41 Shoreham, Crowley late collector, do.

25 4 4 £. 4412 3.10

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Besides these fums, I have daily a running cash in my hands, froin £.1000 to 4.100,000, and sometimes more, which is paid weekly in o the exchequer. Blyth,

W. MELLISH, @th September, 1780,

No. 3.

To the Commissioners of the Public Accounts, Gentlemen, The sum of £.4412, 35. 10d. which was in my hands on the poth of September last, according to the return made to you of thạt date, was the amount of certain collections tran:initted to me, either from the plantations or particular out posts, and to continue in my hands no longer than until the comptroller general, as to some parts, and the commissioners of the customs, as to other parts, should direct to what heads of duties, the items of which this sum was.compaunded



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should be arranged, and paid into the exchequer, or be Appendino otherwise disposed of.

The following sums have been applied by the comptroller general, and were paid into the exchequer.

£. $. d.
1780. Sept. 20th. Sandy Point, St. Christo-
pher's, Bennet collector,

169 15 41
O&. 4. Kingston, in Jamaica, Davi-
fon collector

17 :3 6
And also the sum of £.225 was paid to

William Bruce, for rent of the cuf-
tom house at Tobago.
Chepftaw, Davies collector,

0 69
Cowes, Read late collector, 6 11 103
Do. Gill late collector,

0 10 34
Nov. 8th.
Deale, Lance late collector,

4 2
Minehead, Adams late collector, o
Penzance, Scobell collector, 20 7
Sandwich, Sayer late collector, 4 16 46

Shoreham, Crawley late collector 25 4 4
Dec. 29th. Montego Bay, Jamaica, Ha-

milton, part of £.136. 115. gd. 82 9
1781. Jan. foth. Grenville, in Grenada, Proud-

Paid Wm. Bruce, as above mentioned, 225
And the following sums were paid by me

into the hands of the receiver of the su-
perannuation fund, on the 15th of Sep-
tember, by order of the commiffio.

Hull, Burrow collector, Mulots
Newcastle, Sunderland eollector, do. 160
Rochester, Nightingale collector, do.
Shoreham, Pelham collector, salary 6 8 st


92 10

300 0

O 12 10


1123 8 103
The remaining sum still remains in my
hands unappropriated

3288 14 111

fo. 4412 3 10 Custom-house, January 2016, 1781.


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