Imatges de pÓgina
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The Examination of Joshua Powel, Esq. Chief Clerk to the

Comptroller General of the Customs ; taken upon Oath, the 145h of December, 1780.

This examinant faith, That he is chief clerk to the comptroller general of the customs ; in which office he has been above thirteen ycars.

It is the business of his office to keep the accounts of all the collectors, who are the persons that receive all the duties of the customs; most of these collectors are nominated by the treasury, and appointed by the coinmissioners; fome of them are appointed by patent : the number confifts of five in London, and seventy-two in the out ports.

The collectors in London send to the office of the comptroller general, a weekly account of what they have received, under the distinct heads of duties, of what they have paid to the receiver general, and upon debentures or otherwise; the debit of which account is signed by the colle&or, and by his comptroller, by the surveyor and surveyor general ; except the account of the collector of the duties on coals, which is signed by him and by the coal comptroller only.

The collectors of the out ports fend up every month to the board, an abstract of their receipts and payments. This abstract is sent to the comptroller general, who transınits to the commissioners of the customs an account of the balances due from each collector, taken from these abstracts; which account they send to the treasury. The collectors are not permitted to keep more than one hundred pounds in their hands, unless for some good reasons, allowed by the commissioners, and by the treasury.

They also, every quarter, send up to the board books containing all their transactions of that quarter; which books, after they are examined, and signed by the examiner, and surveyor general of the out ports, are sent to the comptroller general's office.

The comptrollers, likewise, of the out ports fend up, at the same time, their account of the faine transactions, which is a check upon the accounts of the collector.

Every collector sends up likewise annually to the office, an. abftract of the year's tranfactions, which account is figned by himself and his comptroller.

From these books and abstracts the comptroller general makes up the general account every year, and passes it in the office of the auditor of the imprest; the last declared account is


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year 1769, but all the accounts are delivered into the audi- Appendix. tor's office down to the year 1777 inclusive, and in about a fortnight, that for the year 1778 will be delivered in also.

The account passed in the auditor's office by the receiver
general, is the cash account; that passed by the comptroller
is the general account.
Guy Carleton,

T. Anguish,
A. Piggott,
Gr. Drummond.

No. 5.

The Examination of Mr. Anthony Blinkhorn, Adistant to the Antbony

Receiver General of the Customs; taken upon Oath, the 11th Blinkborn, of December, 1780.

THIS examinant faith, that the money received from the customs in London is daily paid into the receiver general's office, by the chief teller, and every Saturday is carried to the bank'; the bills for the duties received at the out ports are also transmitted to the receiver general, and he sends them to the bank to be received. Every Tuesday, by the con. • ftant practice of the office, the receiver general gives the chief teller a draught upon the bank, for the whole amount of the balances of every duty paid in the Saturday preceding, and for the cash received for bills brought to account, to be paid into the exchequer; and the chief teller brings back tallies for those payments, and delivers them to the receiver general.

The year's accounts are made up to the 5th of January every year, and are passed by the auditors of the impreft.

Guy Carleton,
T. Anguish,

A. Piggott,
Richard Neave,
Samuel Beachcroft,
Geo. Drummond.





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No. 6.
The Examination of Mr. James Dugdale, Deputy Receiver

General -of the Stamp Duties '; taken upon Oath, the IIth of
December, 1780. 1..

THIS examinant faith, That all stamps issued from the office in London, are paid for in ready money; those issued into the country, are sent from the warehouse to persons called distributors, who are appointed by the treasury, and who remit the money due from these stamps, to the receiver general, by bills of exchange.

1 hát the whole of the money received at the office, and
bills when turned into cash, are, by an order figned by the
commissioners, paid weekly into the exchequer. The whole
account of these duties is every year made up to the ad of
August, inclusive, and the balance remaining paid into the
exchequer; and the receiver passes his yearly account in the
office of the auditor of the impreft.
Guy Carleton,

F. Anguish,
A. Piggott,
Samuel Beachcroft,
Geo. Drummond,

No. 7

Jobm Lloyd. The Examination of Mr.

John Lloyd, First Clerk to the Comptroller and Accountant General of the Stamp Office; taken upon Qath, the 14th of December, 1780.

THIS examinant faith, That he has been in this office about fifteen years; and that it is one branch of his bufinels to keep the accounts of the diftributors of the stamps in the country ; by order of the commiffioners, he charges the diltributors, who are in number about fifty-five, with the stamps respectively sent to them, and they keep remitting every day the duties received for the stamps they dispose of, chiefly by bills. On the 2d of August, every year, each diftributor makes up his account, swears it before a juftice of peace, and transmits it to the commissioners, who deliver it to the comptroller. These distributors, as he has heard and believes, give security to the commissioners, proportioned to the exa ient to their district; and he never heard any complaint of their keeping the duties in their hands. The comptroller


swears to his accounts every year before the barons of the ex. Appendix,
chequer, and passes them in the office of the auditor of the
impreft; and the accounts of the comptroller include those
of the receiver general. The number of the commiffioners
of the stamp duties is five, and they meet every other day,
and oftener, if necessary, upon the business of the office.
Guy Carleton,

I. Anguish,
A. Piggott,
Richard Neave,
Samuel Beachcroft,
Geo. Drummond.

Na. 8. The Examination of Milward Rowe, squire, one of the Com- Millward

mifsioners of the Salt Office; taken upon Oath, the 12th of Rowe. December, 1780.

THIS examinant faith, that the duties on falt are received
by persons in the country, called collectors, appointed by
the commissioners, aod who are continually, remitting to the
board the duties collected by them, in bills, which bills are
sent to the cashier, who receives them when due; and the
Monday, after the bills are paid, the account is made up,
and on the next Wednesday the whole balance is paid into
the Exchequer, reserving always in the hands of the cashier
a fum not exceeding five hundred pounds, for the purpose of
paying incidental expences. The accounts are yearly made
up to the 5th of April, and are sworn to by three commis-
fioners, before the cursitor baron of the Exchequer.
Guy Carleton,

M, Rowe.
T. Anguish,
1. Piggott,
Rich. Neave,
Sam. Beachcroft,
Geo. Drummond.

No. 9.

Fobin Ellier.

The Examination of Mr. John Elliot, Correspondent in the Salt

Office; taken upon Oath, the 19th of December, THIS examinant faith, this duty is paid at the salt works, by the proprietor of the works to the colle&ors in the country O o 22



The usual practice is this:-The charge of the duty is made upon the proprietor by an officer, appointed by the office to deliver the salt; he enters in a book, called the score book, the quantity delivered, the time when, and to whom. From this book the supervisor 'makes a charge upon the

proprietor, for the information of the collector ; who, from this charge, receives the duties every week, or oftener if necessary, or bonds for those duties, pursuant to the act of parliament.

The collector generally remits to the board every week, by bills, nearly the whole of the week's collection, as far as hé can procure bills for that purpose : he is not permitted to retain more money in his hands than is necessary to answer the current expences of his office.

The supervisor sends up to the board, every week, an account current of the transactions of the week, figned by the collector and himself, for the information of the board; and every month the collector makes up his general account of all his receipts, remittances, and payınents, and sends it up to the board, figned by himself.

The general accounts of the office are made up to the sth of April every year, but cannot be completed until near a year afterwards, for want of being able to procure the accounts of the fish curers.

The number of commiffioners are five, and they meet generally twice a week, and oftener if business requires it. Guy Carleton,

T. Anguish,
A. Piggott,
Rich. Neave,
Sami Beachcroft,
Geo. Drummond.

No. 10.


James Tur- The Examination of Mr. James Torner, one of the Commif

. fioners for licensing Hawkers and Pedlars ; taken upon

Oath, the 13th of December, 1780.

THIS examinant faith, that he has been, for near forty years, a commissioner for licensing hawkers and pedlars.

The duties arising from the licences granted by this office are received either by the cashier in London, or by eleven riding surveyors in the country. Those surveyors keep re mitting to the officę, by bills, che duties received by chcel


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