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18; to which being added the sum vourable moments of peace. The of 154,8621. 8s. id. claimed for evil does not admit of procrastinacharges of management, and fees, tion, palliatives, or expedients : it the total sum paid every year by presles on, and must be met with this nation, in consequence of its force and firmness.

The right of debt, will be 8,719,5341. gs. id. : the public creditor to his debt, and should these arrears of the na- must be preserved in violate: his fevy and ordnance, making together curity reits upon the folid found12,742,4151. os. id. be converted ation, never to be faken, of parinto annuities of 31. per ceni. ia- liamentary national faith. ken at the rate of 60 per cent. The obvious me.ins of reduction which is more than the prefent is the creation of a fund to be apprice, above 8,000,00cl. more will propriated, and invariably applied, be added to the capital, and increase under proper direction, in the grait to upwards of 238,000,0001, in- dual diminution of the debt : this cluding more than 6,000,000l. in fund muit be the surplus of the anexchequer bills and extrao: dinaries nual income, above the annual exof the army; and above 15c,ocol. pences of the state, to be obtained a year will be added to the annui- and increased by the extension and ty, and above 13,ocol. a vear to the improvement of the sources of reexpences attending it; which will, venue, and by a frugal administratogether, make the annual sum to tion of the produce. To accombe paid by this nation upwards of plith the first of these does not, in 8,882,5341.

many inftances, depend solely upon It is expedient that the true state the will and power of the state. of the national debt should be dif- 'To open new or enlarge old chanclosed to the public; every futject nels of commerce, to let up new or ought to know it, for every subject improve old branches of manufacis interested in it. This debi is ture, often require the concurrence swelled to a magnitude that re- of other nations, and of other boquires the united efforts of the dies of men: but frugality in the ableit heads and purest hearts, to management of the revenue, the suggest the proper and effectual object to wich the act by which means of reduction. The nation we are constituted, has pointed our calls for the aid of all its members attention, is within the reach of to co-operate with government, and every government. It needs no to combine in carrying into execu- copcurrence or adiitance from withtion fuch measures as thall be a- out: it por eiles in itself full, ab. dopted, for the attainment of fo in- folute and uncontrolled powers, to ditpensible an end : this aid the regulate the manag: ment of every subject is bound to give to the state', article of its revenue : it can quickby every other obligation, as well en the patiage of a tax or duty into 15 by the duty he owes to his the public cofers: it can direct it country; and, with fuch general from thence, without delay; to the aid, the dificulties, great as they purpose for which it is intended: appear, will, we truit, be found it can abolishi ufelets offices; cut not insurmountable.

off fuperfluous and unneceffary exA plan must be formed for the pences; and reduce those that are reduction of this debt, and that necessary within certain and reafonwithout delay; now, in the fa- able limits : it can call its officers

to

to account; and reclaim the sums dedicate a portion of his income, of public money, either detained in or some fare of his affluence, actheir hands, or converted to their cording to his faculties, to this own use : it can correct every abuse, great national object : let the proand infuse a spirit of economy duce of such a general exertion be through every branch of the re- wisely directed, and faithfully apceipt and expenditure of the reve. plied; and this debt, enormous as nue. What can be done, the fup- it is, will begin to melt away: and port of public credit, the preser- every man who contributes to to vation of national honour, and the great a work will feel the consolajustice due to the public creditor, tion resulting from the discharge of demand should be done. - It must the most important of his duties, be done, or serious consequences by having alltted in relieving pubwill ensue.

lic distress, restoring public credit, Where the resources of a coun- and averting a national calamity. try are so extensive, so varinus, and Office of Accounts, Surryproductive, a spirit of frugality, street, Dec. 4. 1783. universally diffused and kept alive, T. ANGUISH,

(L.S.) cannot but be attended with the

A. PIGGOTT,

(LS.) most powerful effcets. The sub- RICHARD NEAVE, (L.S.) jects of this kingdom are opulent, SAMUEI BEACHCROFT, (L. S.) generous, and public-spirited: Ict

GEORGE DRUMMOND, (L. S.) the distresses of their country be WILLIAM Roe, (L.S.) fairly laid before them; and let that interest they and their posteri. ty have in this constitution be ap. The Twofth Report of the Commifipealed to, and they will contribute oners appointed to examine, tako, cheartully and liberally to her reliet. and state, the Public Accounts of

The subject must' place confi- the Kingdom. dence in the integrity and witdom THE treasurer of the ordnance of the governinent: he fould have is amoug the public accountants no doubt but his contributions to

upon the certificate of accounts dethe public service find their way, pending in the office of the audi. undininished, without deviation or tors of the impreit. We required delay, to their proper object : and from that office the last declared and let him no more seek for Mitts account of the treaturer of the ord. and subtletics to evade the pay- nance, with the materials from ment of those duties and taxes which it was made out. Two ac. which the wisdom of the legisla. counts were transmitted to us in ture have deemed the most eligible, consequence of this requisition ; and which the necellities of the the one, the final account of John ftatc fully justify.

Rofs Mackye, efq. treasurer and Let public benevolence take the paymatter of the office of ordnance, lead of private intereit. Example froin the 1st of January to the 16th may produce much; and must be- of December 1780; the other, the gin somewhere. An extraordinary account of William Adam, efq. and unprecedented conjuncture in from the 16th to the 31st of De. the finances of a country may re. cember, being the remaining part quire extraordinary and unprece- of that year: the first was declardented efforts. Every man mayed the 5th of September 1782;

the

the other, the 11th of January is signed at the end by three or 1783.

more of the principal officers; and The account of a treaswer of upon the authority of that figna. the ordnance contains the receipts ture the auditor adinits it. and payments of an entire year, The imprests vacated, are sums unless there have been more trea- which the treasurer sands charged Turers within the year than one; with, in consequence of the acand, in that case, each treasurer counts of money issued by way of makes up an account for that part impreft, either by him or his preof the year during which he had deceffors, having been settled du. been in the office. We confined ring the time of the account. our examination to the first of these When a clearing debenture is made accounts, 'as being for the longest out, either for the whole amount, period.

or for a part, of a debt due from The materials which were sent the ordnance, the fums that have to us with this account, and had been advanced on accourt are enbeen received by the auditor from tered by the clerk of the ordnance the treasurer, were a ledger-quar- in the margin of the debenture ; ter books—and debentures : from ahe treasurer pays the balance only; the infpection of which, together but he takes credit for the amount with the examinations of Charles of the debenture, and charges himHarris, esq. one of the deputy au- self with the imprests. If a part ditors of the imprest, and Cuthbert only of the fums imprested have Fillier, esq. chief clerk in the office been expended, the account is fet. of the treasurer of the ordnance, tled by the clerk of the ordnance, we are made acquainted with the and the balance is directed by the fornis of, and subject matter cin. board to be paid to the treasurer ; tained in, these books and inftru- the imprests in the one case, and ments; and with the manner in the balances in the other, form the which the auditor proceeds in ex- account of the impreit vacated. amining and auditing there ac- This account is signed in like mancounts.

ner with the voluntary charge, and The ledger contains a complete admitted upon that authority, but account of all the fums received the auditor, finding the persons, and paid by the treasurer during who have been thus cleared, either the pericd of the account. The returned infuper, upon some former fums with which he charges himself account, or inserted in the list of are there-the balance remaining impreits in the account depending, due on his last account—the money writes them off, as far as they are imprested to him from the exche- cleared, opposite their names in the quer--the voluntary charge--and, margin of that account in which the imprests vacated.

they are so inserted, the discharge The sum imprested from thc ex- contains all his payments : the chequer is verified by the imprest vouchers for them are the quarter certificate. The voluntary charge looks and debentures. The quarincludes all the sums (except the ter books are of two kinds ; the imprefts vacated) that have come one relates to the civil, the other to his hands by any other means to the military branch of the ord. than from the exchequer : the nance. The civil quarter book çntry of this charge in the ledger contains the titles of all the offices

ment.

in the feveral departments of the the name of the person to whom it ordnance, and fome other ofhces, is issued. The imprett bills, which the duty of which consists both of are the instruments that authorise land and sea service; together with the treasurer to advance the money, the salaries or allowances allotted contain the sum to be advanced, to each office, and the signature of the person to whom, and sometimes the officers themselves set oppolite the service : these are never protheir salaries or allowances. The duced to the auditor, but are remilitary quarter book contains the tained by the treasurer until the complete corps of engineers : it imprefts are vacated by debentures; conlists of the names of the officers, after which, their end being antheir pay, and the signatures of swered, they are deposited with the the agents who receive it. These other ordnance papers, in the Re. quarter books are 'entered in the cord Room in the White Tower, ledger, and that entry is figned by under the clerk of the ordn:nce. three or more board officers. This This impreit account is signed at fignature is the authority to the the foot of it by all the board oíliauditor for the rate of the allow- cers, and is ihe authority by which ance; and the lignature upon the the auditor allows the treasurer the quarter book, of the person re- articles contained in it. ceiving, is the evidence of the pay- The auditor examines the com

putations and caftings in thefe A debenture is an instrument books, lits, and debentures ; and, that describes the debt due from the having compared them with their ordnance: it contains — The name correspondent entries in the ledger, of the creditor--the sum due—the he from them forms the official acrate of computation, for what par. count; which agrees in fubfiftance ticular service-the time when it with the account in the ledger, but was performed-and, whether pay- is different in its form, and in the able out of money applicable to the arrangement of the articles. In land or sea service : it is signed by the ledger, the payment-, both upon three officers of the board, of whom the quarter books and by deben. the lieutenant-general, or, in his tures, are entered in the same orabsence, some other board officer, der in which they appear in those and the clerk of the ordnance, must books, and in the debcnture lists, be two. The debentures are num- distinguished only into payments bered, and sent to the auditor in for the land and fea service ; but bundles, with a list to each bundle, in the oihcial account they are ditcontaining the number and date pofed and claffed under various of each debenture, the name of the distinct heads of service, according person entitled, and the fum. The to such divisions and arrangement debenture, indorsed by the perfun as it has been cuitomary for the aunamed in it, or his atlig nee, is the ditor to make use of in his office. voucher to the auditor for the pay. Another difference is, that in the ment.

ledger the treasurer enters only the The last class of payments en- impreils paid by him during the tered in the ledger, is that of im- time of the account; but the aupresis paid ; which comprehends ditor in his account charges the every sum isiued upon account dur treasurer with the total sum remaioing the period of the account, and ing infuper at the foot of the preceding account, and discharges him, the ordnance ; Mr, Thomas Day, at the foot of the account depend. late clerk in the olhice of the itoreing, of so much of that turn as keeper; and Mr. William Weaver, remains uncleared by him, with first clerk to'the clerk of the delithe addition of the sum illued by veries. From thcle examinations, him on imprest during the period of and from the instructions for the the account.

government of the office of ordAt the end of the ledger, is an nance, given by king Charles the abstract of the whole account ; Second, in the year 1683, subwhich, after the balance is agreed mitted to our inspection, and which, between the treasurer and the au- with very few alterations, are the ditor, is figned by the treasurer,' rules that govern the office at this and attested by him upon oath day, we have been enabled to obbefore one of the barons of the ex- tain some knowledge of the manner cheuer.

in which this extenfixe branch of The total charge upon the trea. the public expenditure is trantfurer, in the account hefore us, is acted. 2,732,3891. 115. 10d. of which

The office of ordnance is govern1,752,8741. 125. 7 Id. is the tum ed by a master-general, and a board remaining infuper up in the last pre- under him, all appointed by sepaceding account. The total dif- rate letters patent. charge is 2,731, 631. 185. 4!d. of The board consists of five prinwhich the l'um remaining insuper cipal officers—the lieutenant-gene(being the amount of the impretts ral - the surveyor - general — the issued by the several treasurers of clerk of the ordnance—the storethe ordnance, from the year 1673 keeper-and, clerk of the deliveto the 18th of December 1980, and ries, -any three of whom form a not cleared) is 2,092,3531. 75. 4 d. board. The master - general and and the balance of cash remaining lieutenant-general are cach, by virin the hands of the treasurer is- tue of his office, in two capacities; 8201. 13s. 6d.

the one military, the other civil: This inquiry into the proceed in their military capacity the ings of the auditor of the impreit, master-general is commander in relative to the accounts of the chief, and the lieutenant-general treasurer of the ordnance, gave us fecond in command, over the ar. no insight into the manner in which tillery and engineers. the business of the orduance is In his civil capacity the master conducted : to obtain this know. general is intrusled with the entire ledge we had recourse to the chief management of, and control over, clerks, as the efficient officers in the whole ordnance department : the several branches of this depart- all warrants from the king, privy Inent. We examined John Bod- council, or, in sea atairs, from the dington, efq. fecretary to the board board of admiralty, and all letters of ordnance ; Robert Mackenzie, froin secretaries of itate, conveying efq. secretary; and Mr. Nicholas orders relative to the ordnance, are Wittwer, minuting clerk to the directed, not to the board, but to lieutenant-general; John Vigden, the master general; and the board esq. first clerk in the office of the carry them into execution under surveyor-general; William Nettle. his authority, and in consequence thip, esq. first clerk to the clerk of of his direction : he can do alone

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