touched; and that the inteftine divifions and differences, which certainly were caufed merely by miftruft, may be fettled as foon as poffible, by an equitable, juft, and fincere reconciliation, and by a durable good understanding between all the parties concerned.

We recommend this important affair, together with all that we have mentioned, to your high mightineffes in the moft fincere and amicable manner; and as we hope not to fail herein, we reciprocally affure your high mightineffes, that we have, and always fhall bear, a neighbourly friendship and affection towards the republic in general, and each province in particular.

Of your high mightineffes the good friend and neighbour, (Signed) FREDERIC WILLIAM. (Counterfigned) FINKENSTEIN, V. HERTSBERG.

Berlin, Sept. 2, 1786.

To the Right Honourable the Lords Commiffioners of his Majefty's Trea. Jury.

The Memorial of the General Meeting of West India Planters and Merchants, delivered the 26th of December, 1786;

Humbly fheweth,

HAT, fhould the commercial

is fubject to higher infurance, fuffers more by leakage from its voyage, and by evaporation from its climate, requires more capital, and produces more lofs of intereft on that capital. That this is particularly true of the rum from Jamaica, which furnishes the chief fupply for the British market, the infurance in winter from that ifland being eight per cent. a charge only to be avoided on the latter thipments, by a still greater inconvenience from delaying them till the fpring.

That the fmuggling of rum into Great Britain from the Weft Indies fcarcely exifting, and that of brandy being very confiderable, the duties on the former are far more faithfully collected, and less nominal than the latter. And that, with respect to the frauds in the drawbacks, the higher the original duty, the greater, in cafe of fraud, is the public lofs.

That the duties on French brandy ftand lower by the new treaty, than in any before the year 1778, while thofe on rum rather exceed the

ftandard of that time. That the experiment having been made of raifing the duties on rum and brandy fince 1778, the increase in the rum duties has been fufpended as impolitic, while that on brandy ftill re mains. That, if it has been lately in contemplation to leffen the duties on brandy, as an act of government, independent of any treaty,

the brandy and wines of that country are to be admitted here on lowered duties, take effect, your memorialifts will be moft deeply injured, unless the duties on British Weft India rum fhall be reduced.

That rum pays more freight from the place of its growth than brandy,

view to diminish the temptation to contraband, and certainly not from tenderness or predilection to a foreign commodity, which is not neceffary, and forms the material of no particular manufacture, and in preference to a native commodity.

That not only the comparative

rate

rate of duties on rum, thus in fact greater than before, but the circumftances occurring fince 1776, have made it lefs capable of bearing even the fame burthens. That the import of various fupplies, for the cultivation and fupport of the British West Indies, is rendered more difficult, precarious, and expenfive, than before the war, from the impeded intercourfe of the islands with North America; and that a fimilar reftraint prevails in their export trade to North America, which almoft folely affects their vent of rum. That other recent burthens are to be found in the rife of freights in the trade with the West Indies, in feveral particulars, and in the various calamities which have lately afflicted the island.

That the very treaty in queftion of itself muft occation a freth detriment to the islands, fince, independent of the increased rivalfhip from French brandy, rum will be effentially hurt by the cheapnefs of French wines, befides the apprehenfion to be entertained of other fimilar treaties, which may be formed with other wine countries. That, while the difficulties attending rum have thus lately augmented, the French government has given various new facilities to the vent of their brandy and other fpirits, ftill more to firengthen the competition between their articles and ours.

That the imports of rum into Great Britain in 1776, and in the laft and prefent year, thew that, when ohftructions occur, in the ports of North America, to the trade of the British West Indies (whether by the act of one country or the other) no alternative has prefented itself, but that of fending the fuperfluous rum to the British

market, for which, nevertheless, the rum of the Windward and Leeward iflands is in general little adapted, though proper for North America. That the quantity of rum, thus turned out of its courfe into the British market, appears not to be inconfiderable, even during a short crop, and muft greatly overftock the Britifh market, when crops are more abundant.

your

That memorialists find a preference given, by the Methuen treaty, to Portuguefe over French wines, which they thall be doubly concerned not to fee both adopted and farther increafed in favour of British Weft India over French fpirits, fince they cannot fufpect that the attachment or value of the fugar colonies to this country has been proved to be inferior to that of Portugal.

That rum is a production, which turns to account all that would be otherwife wafted in the manufacturing of fugar, iffuing from the fame plant, and being relied upon by the planter for paying the principal yearly expences of its cultivation; whatever, therefore, impedes the fale of rum, affects fugar alfo, of which it is the auxiliary and fupport, together with the immense duties and extenfive navigation, &c. depending on fugar.

That, in confequence of the short diftance of Britain from France, a very few and small ships can transport many goods between them in a thort fpace of time, and of those thips and crews, a large proportion must be chiefly French; whereas, between the British West India iflands and this country, none can navigate but Britifh fhips and British crews; and the length of time spent in the voyage renders the encouragement

to

our precept, he stated to be in his hands, upon the 28th of No

W

America!

E have received your letter by the hands of your ambaffador, and perused its contents with all due attention. We have remarked therein the inclination you exprefs of concluding with us a treaty of peace. To this we willingly have affented, and even ratified the plan, fuch as you have propofed, by fetting thereto our imperial feal. Wherefore we have, from that very moment, given ftrict command to the captains of our ports, to protect and affift all fhips under American colours, and, in fhort, to fhew them every favour due to the moft friendly powers being fully determined to do much, when an opportunity offers. We write this in full teftimony of our fincere friendship, and of the peace which we offer on our part,

things.

The act directs, that in taking an account of the public money in the hands of an accountant," we shall "confider what fum may be taken "out of his hands, to be difpofed "of by parliament for the public "fervice." But in an office of fo large a receipt and expenditure as that of the pay office, through which many millions pafs in the year, it was not to be imagined, that a fum in the hands of the paymafter general upon any given day, could poffibly remain long enough in his poffeffion to become a fubject capable of fuch difcuffion; he must have iffued the whole of it, long before we could, in the course of our pro ceedings, have an opportunity of examining it; and therefore we confidered this balance, not with a view to the taking any part of that indi

vidual fum out of his hands, but to compare the quantum of that balance with the demands upon it on the day of its date, and to fee whether it was not more than was neceffary to answer the then exifting or approaching claims upon the pay mafter general of the forces, for the fervices of the army.

That we might be able to form an opinion upon this subject, we proceeded to enquire of what parts this balance was compounded, at what time each part was received, and for what service intended. An inquiry that comprehends the whole extent of the bufinefs in this office.

The public money in the hands of the paymafter general is received by him, either from the exchequer, or from the treasury of Ireland, when Irish regiments are drawn out of that kingdom, and in part paid by Great Britain; or from perfons who, upon their accounts being fettled, are directed by the king's warrant to pay the balance into his hands.

The prefent paymafter general has no money in his hands received from the treasury of Ireland; all the accounts of the Irith regiments being made up, and their whole pay now borne by Great Britain. The fum in his hands, arifing from balances directed to be paid to him, was, upon the rft of February laft, eight thousand four hundred fixtythree pounds ten fhillings and fourpence. The exchequer is the great fource from whence he draws his fupply.

As the extenfive tranfactions of the last year would probably furnish us with inftances of every fpecies of receipt and iffue, we procured from the treafury an account of the feveral fums iffued to the paymafter geVOL. XXVIII.

neral of the forces, from the 24th of December 1779 to the 25th of De cember 1780, and from thence to the 16th of May 1781, diftinguishing the times when iffued, and for what particular fervices.

From the examinations of Mr.

John Hughfon, clerk of the deben

tures in the office of the auditor of the exchequer; Richard Molefworth, efq. late deputy paymafter in North America; the right honourable Richard Rigby, the prefent paymafter general; John Powell, efq. cafhier; and Charles Bembridge, efq. accountant in the office of the paymafter general; we obtained the following account of the manner of tranfacting the bufinefs in this office, and of the balance in queftion.

The fupply for the army is granted by parliament to the king, and therefore no part of this fupply can be iffued from the exchequer, without the royal fign manual authorizing fuch iffue. After the fupply is granted, there comes from the treafury to the pay-office the king's fign manual, directing the lords of the treasury to iffue unto the paymaster general a certain part of that supply (in time of war ufually a million) by way of impreft, and upon account, according to fuch warrants and orders as cither are, or fhall be figned by the king. This fign manual, with the treasury warrant, and order of the auditor of the exchequer made in pursuance of the fign manual, after being entered in the pay-office, are lodged at the exchequer, and give the paymafter general a credit there for the fum mentioned in thofe inftruments. To obtain any part of this credit, the payinafter general prefents a memorial to the treafury, fpecifying the [7]