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iffue no fubfiftence to the paymafters at home, because they are confidered as belonging to the companies abroad, and fubfifted with them; but the commanding officers of the different detachments and companies at home, draw upon him for fums on account to pay this fubfiftence, and return to him monthly pay-lifts as their vouchers.

The last account paffed by the paymafter is that of the year 1776. As each year's account includes the receipts and payments of the paymafters abroad during that year, the events in America have delayed these accounts: the vouchers for the accounts of the detachment taken prisoners at Saratoga, fubfequent to the year 1776, were not received until December laft.

James Frafer, efq. late acting paymaster to the artillery, ferving with the army in North America, described to us the fervice which that officer is intrusted to execute.

The payment of the fubfiftence and contingencies of the corps of artillery is a different service from that of paying the expences attending the train of artillery: the fame perfon generally executes both; but in the one fervice he acts as deputy to the paymaster of the artillery at home, and paffes his accounts with him; in the other he is an accountant to the board, and paffes his accounts in the office of the furveyor-general. As commiffary and paymafter to the train, it is his duty to defray every expence attending it, both civil and military, purfuant to the orders of the commanding officer of artillery. The board of ordnance fupply him with money for this fervice, either by remittances from. home, or by accepting bills of exchange drawn by him, and attefted by the commanding officer of artillery, In

the year 1776 the artillery were fupplied with waggons, horfes, and drivers, by the quartermaster-ge. neral; and his bills were paid by the ordnance: fince that time the waggons have most of them been constructed, and the horses purchased by government, as a mode lefs expenfive to the fervice. The conductors, artificers, and labourers, are paid by monthly pay-lifts, formed in the office from muiter-rolls fent thither by the acting commif. fary of itares, who fuperintends the mufters. The number of days they have been employed is taken from a check-lift certified by the overfeer of the work. The price of labour is according to a rate establifhed long ago by the board of ordnance, and adopted in America. The commiffary of flores having certified by his fignature to the truth of the pay-lift, and the com: manding officer of artillery having figned upon it, an order for the payment, the perfons therein nam. ed are paid at the office, by the paymafter or his clerks, and fign their names or fet their marks oppofite to the fums they receive.

Bills for ftores and materials are examined and attested by the commiffary of ftores; and upon this atteftation the commanding officer relies for the truth of every cir cumitance in the bill, and directs the payment accordingly; and two witneffes atteft the receipt. The pay lifts and bills thus verified and authenticated, are the paymaster's vouchers in the office of the furveyor-general.

A ftore-keeper at an out-port or garrifon becomes an accountant from having money imprefted to him, to enable him to fulfil the orders of the chief engineer in that divifion. He is the officer appointed to pay the labourers: the pay

lifts, which contain the names of the perfons, and the fums they are intitled to, require the certificate of the engineers employed in the work (to which is generally added that of the overfeers), and the order of the chief engineer for payment; the receipts are witneffed, by two officers. The pay-lift, thus perfected, is the ftore-keeper's voucher. He generally, every quarter, fends up to the furveyor-general an abstract of his payments during the quarter, with the vouchers, and his affidavit annexed, verifying those payments.

We found in the accounts of the treasurer of the ordnance as in thofe of the treasurer of the navy, and pay mafter-general of the forces, the names of many perfons, to whom money has been imprefted, and whofe accounts are unfettled. We iffued our precepts to the auditors of the impreft, for a lift of the perfons remaining infuper upon the accounts of the treasurer of the ordnance, from the 26th of March 1673, the most remote date in the account before us, to the 31st of December 1780: two lifts were returned to this requifition; the one contained the names of the perfons to whom money had been imprefted between the 26th of March 1673, and the 1st of December 1-14, with the fums for which they feverally fland accountable, amounting together to 71,5 81. 98. 3 d.; the other comprehended the names of the perfons, and the like iffues, from that time to the end of December 1780, the amount of which is 1,770,6831. 14s. 74d. As many of these fub-accountants might have paffed their accounts fince December 1782, or may be now paffing them, we tranfmitted these two lifts to the board of ordnance; requiring from them an ac

count of the perfons who either have paffed, or are now paffing the accounts of the fums they itand charged with. By the return to this requifition it appears, that none of the accounts inferted in the first lift are either paffed or paffing; but that fums in the fecond lift, amounting to 1,267,7671, 8s. 3d. either have been paffed fince December 1780, or are at this time in a train of being paffed we have, therefore, omitted the accounts under both thefe defcriptions, and inferted in the appendix the remaining fub-accountants only, whofe accounts are still depend, ing, and who are taking no steps towards their final adjustment. The fum thus remaining infuper upon this lift is 502,9161. 6s. 41d.; which being added to 71,5881. 9s. 3d. the amount of the first list, makes the total fum iffued on account, and till depending, in the office of the ordnance 574,5041. 15s. 8d.

We find in the progrefs of this inquiry, regulations lately adopted in this office, tending to produce beneficial effects to the public. We fhall, in the courfe of our obfervations, fuggeft fuch further regulations as may in our judgment appear practicable and useful.

The mode of forming the eftimate for the ordnance fervice, long in ufe in this office, is fundamentally defective. The defign of an elimate is to inform the House of Commons what fum will probably be required for any fervice in the enfuing year, in order that the legiflature may, out of the public revenue, provide and appropriate a portion adequate to that fervice, and thus the nation have an early knowledge how much they will be obliged to raife for the most confiderable expences of the ftate, and

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for the fupport of their government, credit, and fecurity: every estimate ought therefore to be as complete and comprehenfive as the experience and forefight of intelligent of ficers can form it; and yet, fince the year 1720, every annual eftimate for the ordnance fervice has been attended with an account of fervices performed and not provided for, and fometimes to an amount exceeding the fum in the estimate. Most of the fervices in thefe accounts were fuch as might have been, many fuch as were actually forefeen; but the ufage of office warranted the omiffion of them: the estimate of the year 1783, formed with a view of comprehending every probable expence of the year, appears by the account of the unprovided fervices for that year, prefented to the Houfe of Commons, with the estimate for this year, to have been deficient 111,6341. gs. 6d.; and thus every year has been incumbered with more than its own burthens, with expences that belonged to, and ought to have been borne by, the revenue of preceding years. Nor is this the only grievance; a debt has been accumulating, for fervices not included in any preceding either annual eftimate, or annual account of unpro vided fervices, until it has amounted, as appears by the ftate of that debt prefixed to the estimate of the prefent year, and that imperfect (as far only as it can be afcertained) to 874,1961. 87+, 1961. 7s. 6d. Hence the officers of this board have been obliged to hazard the exercife of powers not warranted by the conftitution: they have applied public money to other fervices than those to which it was appropriated, and involved the nation in debts without the confent, or even the knowledge, of parliament; rendering themselves

obnoxious to parliamentary cenfure. It has been ufual to leave out of the estimate the demand for the fea-fervice: the fund applied to that fervice is 51. per cent. of the fum voted for the feamen ;—a fund that bears no certain proportion to the expence; it has never been fufficient during the late war; the deficiency in one year was 260,000l.; and this has been one of the fources of the accumulation of the debt.

As the office of ordnance fup. plies the navy as well as the army with every article the fervice requires from that department, it feems as proper that the estimate fhould contain, and the fum granted upon it include, the demand for the one fervice as for the other: it may be as easily computed, and renders the estimate more uniform and complete. No good reason occurs why, in the formation of a fund for a particular service, a portion of it fhould be borrowed from a fum, voted in a different eftimate, for a different fervice: it ferves only to render the account complicate, without any advantage to arife from it.

The estimate fhould not only include every foreseen and probable expence, and every ordnance fervice; but the fervices should be diftinguifhed and ranged, as far as poffible without becoming too minute, under defined heads, that the House of Commons may be enabled to form a previous judgment upon the propriety of each fervice, and upon the quantum of the fum required for it. It is much eafier to prevent the incurring an expence than to refufe to allow it after it is incurred. There can be little difficulty in forming an accurate and perfect eftimate, adapted to the or dinary occafions of the fervice: the

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officer may judge, almost to a certainty, from the experience of former years independent of fuch fudden mergencies as are beyond the reach of human fo eight) what fum will be wanted for each head; and, fhould the provision exceed the demand, the excefs may be well applied in increafing the fund, fhould happily fuch a fund be eftablifhed, for reducing the debt of the public.

The determination of the board of ordnance, in the beginning of the year 1782, to advertise for the different articles wanted in every branch of the fervice, is a regulation that has produced advantage to the public, the contract for the hire of horses, conductors and drivers, of the year 1-82, in confequence of advertisements, was made upon terms more favourable to the public than that of the year 1775: 84d. upon the hire, and 44d. in the ration, for every horfe per day is a confiderable fav. ing it would have been, in the hire of 1637 horfes, the number upon the establishment from the 18th May, 78, to the end of October 1782, that is for four years five months and thirteen days, fuppofing them upon full pay for half theme, and upon half pay for the other half, 68,6231. 113.;—and the faving upon the ration for the fame number, during that period, fuppofing them fupplied the whole year, would have been 52,68ol. 14s. together 121,3041. 5s. exclu. five of the favings to government by not providing the jackets, caps, and various other articles for the drivers.

By a report of the furveyor-general to the board of ordnance, dated the 10th of May 1783. part of which we have inferted in the appendix with the accounts it refers

to, it appears, that, had the fortifications at Portfmouth, therein mentioned, being executed by measurement and contract, the difference in favour of the public had been 55,0571. 8s. 64d.; and to complete them by contract will be a faving to the public of 35,9121. 15s. 3d.-The price at which tim ber and other materials are fupplied, and different fpecies of work in the building branch are executed, has been reduced in confequence of this regulation.

In an inquiry relative to the article of gunpowder,, we find, that the principal depofit in this part of the kingdom, for the gonpowder belonging to government, is at Purfleet; it confifts of five magazines, placed at the distance of 58 feet from each other: the quantity of gunpowder in ftore, according to the last return of the officers there, was 35,406 barrels; containing 100lb. each; and 7252 half barrels; that is 3,903,20 lb. of gunpowder; and, fhould any one of thefe magazines take fire, it is hardly poffible but they must all be blown up together. Reflecting upon the confequences that mult inevitably attend fuch an explofion, we are of opinion, that the danger arifing from the fituation and circumftances of thefe magazines, is an object that demands the immediate attention of the legiflature.

The application to the treafury for money, by the board of ordnance, is made every month, for fuch a portion of the total compound fum applicable to the ferv.ce, as is ftated in the monthly estimate formed by the clerk of the ordnance, for the ufe of the commiffioners of the treasury. The money is iffued to the treasurer of the ordnance, and remains in his

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hands until the inftruments directing the payments are produced to him by the perfons intitled: af er his refignation, the board continue to direct him to make payments, until his balance is nearly exhaufted; and when his final account is fettled, he pays what remains in his hands to his fucceffor: hence, in a quick fucceffion of treasurers, many balances are exifting at the fame time in the hands of different treasurers, many different accounts are open and carrying on together; there are at this time four accounts of treasurers open for payments.

Uniformity in the courfe and modes of tranfacting the bufinefs of the public ought to be introduced and purfued, as far as is practicable in fimilar offices: it caufes the intercourse between offices connected to be carried on with greater eafe and expedition, and facilitates the means of acquiring official knowledge to thofe perfons who pafs through the different depart ments of the ftate to the high ftations of adminiftration; and thus, when a regulation is clearly of general utility, it fhould be extended to every office, the conftitution and objects of which will admit of the application. The legiflature have eltablished important regulations in the office of the pay matter-general of his maje y's forces: regulations fuggeted by us to be equally applicable to the office of treafurer of the navy, and which, in the judgment we have formed upon this prefent inquiry, may with equal propriety be extended to the office of tre furer of the ordnance.

The commiffiones of the treafury, whofe duty it is to guard the public treafi re, both again fuperfluous and mprovident iff es, fhould, befor they direct any flue, have knowledge of the fum remaining

unapplied in the hands of the offi cer-foliciting the iffue, and of the fervices for which the fupply is required: the defects in the annual eftimate for the ordnance service manifeftly fhew, that the monthly eftimate, formed in the beginning of the year, upon a conjecture what fervices will arife, and what fums will be wanted, in every fuccellive month of that year, can never convey to the commiffioners of the treasury, the accurate knowledge they ought to poffefs previous to the direction of every iffue; and, therefore, we are of opinion, that in every memorial prefented to the commiffioners of the treasury for a fupply of money for the fervice of the ordnance, the total fum renain-, ing unapplied in the hands, or on the account of the treasurer of the ordnance, ought to be inferted, together with the fervices that are the ground of the requifition.

The legiflature have transferred the cuftody of the cafh for the army fervices, from the paymaster-general to the Bank of England, upon the folid ground of preventing the poffibility of an accumulation of public money in the hands of public officers: this provident regulation fhould be univerfal: it should be extended to every office capable of admitting it. The effects flowing from the want of it are still felt by the public: fums liquidated, long-iffued, unapplied, fubject to no demand for public fervice, are not yet reftored to the pofletsion and ufe of government. We are therefore of opinion, that all the money for the fervice of the ordnance fhould be iffued to the Bank of England, and placed to the account of the treafurer of the ordnance, fubject only to his drafts upon the governor and company of the Bank of England, for ordnance fervices:

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