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from the receiver general, that the revenues of this office are much increased, and that the current weekly receipt 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 customs, excife, and other offices above-mentioned, fhould be adopted in the poft office; and that the receiver general fhould every week pay the net 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 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, befides receiving the current produce of thofe months; and for the receiver of the tenths to detain in his hands, for at leaft a year, the whole of this duty, received by him before the 31ft of May in each year (at which t me he delivers a lift or 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 these duties as they receive them. All fuch detentions are, in our opinion, a difadvantage to the public, and liable to abufe. There exists no reafon why the public fhould 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 service may be, calls for its application: the public coffers are the fafe 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 expreffly 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 moft 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 five feparate and diftinct boards of commiffioners, confifting of twenty-five in number: the amount of the grofs produce of the laft four of No. 28

Nn 2

these

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 net produce, feven hundred fixty thousand five hundred fortyeight pounds fifteen fhillings and fix pence. The time in which the commiffioners are ufually engaged in tranfa&ting the business of their several 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 comparative produce of different duties, is not alone a criterion by which we may judge with precifion and certainty of the time, trouble, expence, and number of officers neceffary to be employed in the management of them; to have formed an accurate and decifive opinion upon this point, it would have been neceffary to have entered into an examination, which would have carried us too far from the object of our prefent inquiry; but we are of opinion, that the fmall produce of fome of thefe duties, and the short time in which each of these five boards are able to tranfact their business, are circumftances which induce a ftrong prefumption, that fo many establishments are not neceffary for the management of these branches of the revenue; and which lay a reasonable foundation for an inquiry, whether there may not be formed a consolidation of offices, beneficial to the public. This fuggeftion we submit to the wifdom of the legislature.

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APPENDI X.

No. 1.

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 (omitting the Receivers General of the Land Tax) raifed upon the Subject by Taxes or Duties, and who pay the fame into the Exchequer.

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Hackney coach and chair office,

Receivers of the land tax, duty upon houfes and windows, and tax upon men fervants.

Thomas Aftle, Efq. receiver of the deductions of 6d. per libr. on penfions.

Richard Carter, Efq. receiver of the deductions of is. per libr. on penfions.

Exchequer, the 5th day

of December, 1780.

No. 2.

JOHN HUGHSON.

The Account of the Public Money now remaining in my Hands,
Cuftody, or Power, as Receiver General of his Majefty's
Cuftoms.

Bahama islands, Jackfon, comptroller general
to direct the application,
Sandy Point, St. Chriftopher's, Bennet col-
lector, do.

Roffeau, Dominica, Senhouse collector, do.
Do. Dewar late collector, do.

Kingston, Jamaica, Trelawney late collector, do.

£. s. d.

60

169 15 4

517

455 3 6

25 10

Carried over 1227 8 10

Brought

Appendix. Brought forward

Kingston, Jamaica, Davifon collector, do,
Montego bay, do. Hamilton collector, do.
Savannah la Mer, do. Swiney collector, do,
Grenvil, in Grenada, Proudfoot collector, do.
Wear, per Burridge; does not appear on what
account this was paid,

Hull, Burrow, Mulots, commiffioners to di-
rect the application,

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

Chepstow, Davis collector, comptroller gene

ral to direct the application,

Cowes, Read late collector, da.
Cowes, Gill late collector, do.

Dartmouth, Tremlett late collector, do.

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Deal, Lance late collector, do,

Minehead, Adams late collector, do,

Penzance, Scobell collector, do.

Sandwich, Sayer late collector, do.

Shoreham, Crowley late collector, do.

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Befides thefe fums, I have daily a running cafh in my hands, from £.1000 to £.100,000, and fometimes more, which is paid weekly into the exchequer.

Blyth,
16th September, 1780,

No. 3.

W. MELLISH.

To the Commiffioners of the Public Accounts,
Gentlemen,

The fum of £.4412, 35. 10d. which was in my hands on
the 10th of September laft, according to the return made to
you
of that date, was the amount of certain collections tran!-
initted to me, either from the plantations or particular out
ports, and to continue in my hands no longer than until the
comptroller general, as to fome parts, and the commiffioners
of the customs, as to other parts, fhould direct to what heads
of duties, the items of which this fum was.compaunded

fhould

hould be arranged, and paid into the exchequer, or be Appendin.

otherwife difpofed of.

The following fums have been applied by the comptroller eneral, and were paid into the exchequer.

.

780. Sept. 20th. Sandy Point, St. Christo-
pher's, Bennet collector,

Oct. 4. Kingston, in Jamaica, Davi-
fon collector.

And alfo the fum of £.225 was paid to
William Bruce, for rent of the cuf
tom houfe at Tobago.

Nov. 8th.

£. s. d.

169 15 41

173 6

0 6 9

6 11 104

0 10 34

Chepftaw, Davies collector,
Cowes, Read late collector,
Do. Gill late collector,
Deale, Lance late collector,
Minehead, Adams late collector,
Penzance, Scobell collector,
Sandwich, Sayer late collector,
Shoreham,Crawley late collector 25

Dec. 29th. Montego Bay, Jamaica, Hamilton, part of 136. 115. 9d. 1781. Jan. 1oth. Grenville, in Grenada, Proud

foot

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20 2 7:
4 16 4
4 4

82 1

82

9

92 10 9

Paid Wm. Bruce, as above mentioned, 225 0.0
And the following fums were paid by me
into the hands of the receiver of the fu-
perannuation fund, on the 15th of Sep-
tember, by order of the commiffio-

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