The Examination of Joshua Powel, Efq. Chief Clerk to the Comptroller General of the Customs; taken upon Oath, the 14th of December, 1780. This examinant faith, That he is chief clerk to the comptroller general of the cuftoms; in which office he has been above thirteen years. It is the business of his office to keep the accounts of all the collectors, who are the perfons that receive all the duties of the customs; moft of these collectors are nominated by the treafury, and appointed by the commiffioners; fome of them are appointed by patent: the number confifts of five in London, and feventy-two in the out ports. The collectors in London fend to the office of the comptroller general, a weekly account of what they have received, under the diftinct heads of duties, of what they have paid to the receiver general, and upon debentures or otherwife; the debit of which account is figned by the collector, and by his comptroller, by the furveyor and furveyor general; except the account of the collector of the duties on coals, which is figned by him and by the coal comptroller only. The collectors of the out ports fend up every month to the board, an abftract of their receipts and payments. This abstract is fent to the comptroller general, who tranfinits to the commiffioners of the cuftoms 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 fome good reasons, allowed by the commiffioners, and by the treasury. They alfo, every quarter, fend up to the board books containing all their tranfactions of that quarter; which books, after they are examined, and figned by the examiner, and furveyor general of the out ports, are fent to the comptroller general's office. The comptrollers, likewife, of the out ports fend up, at the fame time, their account of the fame tranfactions, which is a check upon the accounts of the collector. Every collector fends up likewise annually to the office, an abstract of the year's tranfactions, which account is figned by himself and his comptroller. From thefe books and abftracts the comptroller general makes up the general account every year, and paffes it in the office of the auditor of the impreft; the last declared account is for year 1769, but all the accounts are delivered into the audi- Appendix. tor's office down to the year 1777 inclufive, and in about a fortnight, that for the year 1778 will be delivered in alfo. The account paffed in the auditor's office by the receiver general, is the cafh account; that paffed by the comptroller is the general account. Guy Carleton, Geo. Drummond. JOSHUA POWELL. No. 5. The Examination of Mr. Anthony Blinkhorn, Affiftant to the Anthony Receiver General of the Cuftoms; taken upon Oath, the 11th Blinkborn. of December, 1780. THIS examinant faith, that the money received from the cuftoms 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 fends 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 paffed by the auditors of the impreft. Guy Carleton, T. Anguish, A. BLINKHORN. VOL. XVIII, No. Appendix. James No. 6. The Examination of Mr. James Dugdale, Deputy Receiver THIS examinant faith, That all ftamps iffued from the office in London, are paid for in ready money; those iffued into the country, are fent from the warehoufe to perfons called diftributors, who are appointed by the treafury, and who remit the money due from these ftamps, to the receiver general, by bills of exchange. "I hat the whole of the money received at the office, and bills when turned into cafh, are, by an order figned by the commiffioners, paid weekly into the exchequer. The whole account of these duties is every year made up to the 2d of Auguft, inclufive, and the balance remaining paid into the exchequer; and the receiver paffes his yearly account in the office of the auditor of the impreft. Guy Carleton, A. Piggott, Samuel Beachcroft, JAMES DUGDALE, Geo. Drummond. No. 7 John Lloyd. The Examination of Mr. John Lloyd, Firft Clerk to the Comptroller and Accountant General of the Stamp Office; taken upon Oath, 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 business to keep the accounts of the diftributors of the ftamps in the country; by order of the commiffioners, he charges the diftributors, who are in number about fifty-five, with the stamps refpectively fent to them, and they keep remitting every day the duties received for the ftamps they difpofe of, chiefly by bills. On the 2d of Auguft, every year, each diftributor makes up his account, fwears it before a juftice of peace, and tranfmits it to the commiffioners, who deliver it to the comptroller. Thefe diftributors, as he has heard and believes, give fecurity to the commiffioners, proportioned to the extent to their district; and he never heard any complaint of their keeping the duties in their hands. The comptroller fwears swears to his accounts every year before the barons of the ex Appendix, chequer, and paffes 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 neceffary, upon the bufinefs of the office. JOHN LLOYD. Guy Carleton, Richard Neave, Samuel Beachcroft, Geo. Drummond. No. 8. The Examination of Milward Rowe, efquire, one of the Com- Millward miffioners of the Salt Office; taken upon Oath, the 12th of Rowe. December, 1780. THIS examinant faith, that the duties on falt are received by perfons in the country, called collectors, appointed by the commiffioners, and who are continually remitting to the board the duties collected by them, in bills; which bills are fent 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, referving 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 fworn to by three commiffioners, before the curfitor baron of the Exchequer. Guy Carleton, M. RowE. Sam. Beachcroft, Geo. Drummond. No. 9. The Examination of Mr. John Elliot, Correfpondent in the Salt ༈། THIS examinant faith, this duty is paid at the falt works, by the proprietor of the works, to the collectors in the country. Oo 2 The Jobn Elliot. Appendix. The ufual practice is this:-The charge of the duty is made upon the proprietor by an officer, appointed by the office to deliver the falt; he enters in a book, called the fcore book, the quantity delivered, the time when, and to whom, From this book the fupervifor makes a charge upon the proprietor, for the information of the collector; who, from this charge, receives the duties every week, or oftener if neceffary, 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 he can procure bills for that purpose: he is not permitted to retain more money in his hands than is neceffary to answer the current expences of his office. The fupervifor fends up to the board, every week, an account current of the tranfactions 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 payments, and fends it up to the board, figned by himself. The general accounts of the office are made up to the 5th of April every year, but cannot be completed until near a year afterwards, for want of being able to procure the ac counts of the fish curers. The number of commiffioners are five, and they meet generally twice a week, and oftener if bufinefs requires it. JOHN ELLIOT, Guy Carleton, Rich. Neave, Sam. Beachcroft, Geo. Drummond. No. 10. ner. James Tur- The Examination of Mr. James Turner, one of the Commif fioners for licenfing Hawkers and Pedlars; taken upon Oath, the 13th of December, 1780. THIS examinant faith, that he has been, for near forty years, a commiffioner for licenfing hawkers and pedlars. The duties arifing from the licences granted by this office, are received either by the cafhier in London, or by eleven -riding furveyors in the country. Thofe furveyors keep remitting to the office, by bills, the duties received by them for |