The Statesman. — London, England, 1810-05-01 00:00:00

. 0:411 -REPORT •.? • , . 'K UM VIE COMM ITU& 0 . 24 'Tee 1411116/C EXPAND!. /1/141., &C. UV THE UNITSIO*I)IIIDgML. • fr i °UWE Or PA TSIASTIen. 01 P 4 katXr4 1 AND AVODIT Or iocourti: u The Committee ipp*tai l . eiatnilie and co nsider what Regulations, ititT;,Flecks hove, belie 00)1610, in order. to c9ntroul the stiverol branches of the Public t i otpenditure of Great Britain and Ireland, 'and hoW far the same have b ee n effectual; and what further •measures can be ih ltiete.l fur reducing aoy part of the said Expen diture, or diudiiiihnig the amount of Salaries and r.:ll,ifutneutr, without detriment to the Public Scrvice ; Living informed that a considerable default been discovered in the Office, of r4youtster of Marioes, have directed their first inquiries to the slAture of the regulations •tander which that de partment is conducted, with a view to ascertain whether thoserugulations are inseiliCieel in them. fielirtYal or ill aikpllOd to the service, or. whether lhere has beep a culpable or negligent departure from them. ' • 64 The Paymaster, whose duty is confined to the payment of the Marines while on shore, pre. scuts monthly accounts to the Admiralty, stating his receipt and expeutliture during the last month, and an estimate of. the probable demands upon him fur thccarrant month, together with a state ment of the balances remaining in his hands on the first and fait. days •,of the month.; in cousequence of which '0 - placation, an order - la lor warded to the..Navy-otlice, accompanied by a copy of the astinthly.account, directing att imprest to be issued by the Treasurer of the Navy, aho i 3 the general Banker, as the Navy-offro is the general office of account for everybranch of naval service. . A statement .of the balances in the Pay master's hands, included iu the monthly account, is transmitted. with the order for each imprtst to the Navy-office. • 66 This statement of the balances in these month_ ly accounts affords, in appearance, a secure and constant guard against any undue accumulation of money in the hands of the Paymaster.; but this appearance is delusive; for these accounts, being necessarily unaccompanied with vouchers, do not admit of any efficient check, until the delivery, at a subsequent periotk of the general annual ac count : the consequence of which has been, that they have unfortanately produced the effect of preventing, rather *than forwarding, any useful examination into the: real state of the Paymaster's balance, andaseem to have precluded all suspicion, either at the Admiralty or Navy-office, of any Improper accumulation of money in his hands." - " ln the printed regulations and instructioys relative to the Royal Marine Forces while •on shore, the 7th article diri:cts 44 that the Paymaster is to pass an account with the Commissionerctuf the Navy ; et thaend of every year he is to deli ver a general account of all money.receivett and paid within • that,,liete," If it was the duty of the Paymaster to i t t became the duty of the Commissioners of the. Navy to examine ; and your Committee cannot view, without great dissatisfac. lion, the delay which has prevailed inAhVilelivery' of the general annual Accounts; the causes of which will be noticedtheseafter. • " 4 The practice 4 the Office with respect tolhe accounts of the Paymaster of Marines appears to have been this The monthly accounts already alluded to, which are transmitted by the Admiralty to the Navy Office, receive no particular nation, and indeed do not admit of being checked, as before stated, except in the articles of impreste and balances brought over from the preceding month ; but an examination of these items aloft would obviously not ascertain . the correctness 'of the balance remaining. " The general annual account, when delivered, is examined with. the Imprest Ledger on the one side, and with the Accountant's Vouchers on the other, by one or more of the Clerks in the Office of Bills and Accounts ; by them the balance sta_ ted by the Paymaster is confirmed or corrected. A statement is then made out by the person who has examined the account, of the disbursements only, detailing the nature of them and of the vouchers, with observations on any irregularity ti either, on the authority under which the pay ments were made, or on any other circumstance deserving nofice., The statement io made out by the Examining Clerk should be checked by the Chief Clerk, and is then submitted to the Committee of Accounts ; and it is their ditty, af ter due consideration, to direct the sums disbursed and properly vouched to be allowed towards clear ing such Imprest as maybe stauding out against the A ccountant. To what sum thiS s finprest may umotiot, is not however brought under the notice ether of the Committee of Accounts or 'of the I Board (unless specially called for), the statement it , cif not containing the Imprests, or the balance , remaining ; and the otiginal annual account never wide:going their revision. And here youi Com mittee cannot but express their surprise, that thu gcural practice otthe Office should have sanction ed so extraordinary an omission in the statement of, :gay accountos that of thesurn owing by the accoutt_ oat to the public: and (hails this particular instance 0,2 Examining Clerks should not have deemed it their deity to bring under the immediate no. of that Committee, an article of such magni tude and importance. ' They trust this practice has been at length effeetually 'corrected by a mi nnte of the Navy Board, dated 17th January, In other respects, it appears to your Gemilittee, front the , inspection 'of many of the statements *hick have. been laid before them, that 'tie disbursements in the Paymaster's accounts have received anittentive and accurate investigation : And it further appear., from a dottiment produced by the Navy Board, that fowl of the• accounts in the (Mice of Bills and Accounteare in arrear,aefi none greatly so; and that.thp balances of none of them are so large as to excite suspicion. " The lion. George Villiers was appointed Faymaster of Marines by the Beard of Admiralty, l nth March, 1792, and re-appointed Parana* and Inspector, fisai May,• 1803, - with 'part - Wu/if directions as to theiMede in, which his departMent as to be cooductd4Petibioing him to snake fro. ~~ \ • =----- - - - qtient visits to the different divisions and station of Marines) from the want or neglect of which great abuses hail prevailed. His salary was raised by 'that Warrant to 10041. clear of all tletliictions, with an allowance of 5301. for his clerks, 1901. for honse.rent, &c. and a further allowance for travelling expellees actually incurred. Nu exa. initiation as to the stale of his accounts, which re mained unsettled for seven years at the period of this re-appointment, appears to have taken place, uor was the amount of his balance known or in quired into ; which is now ascertained to have been, at the end of the year 1802, 177,8171. " his accounts, which had been passed with to lerable regularity and expedition in the years 1794 and 5, fell into great arrear in the subsequent years, both as to the time of delivery, and the settlement of them. ' AN ACCOUNT, %HEWING THE DATES OP NR. VILLIERS'S ACCOUNTS, THE •TIME WHEN THEY WERE REcEIVED AND PASSEL, AND THE BALANCE UPON EACH. " Balance due Dates of Ac- When Ac- When Ac- frosts Mr. Vil counts. . counts were counts were lersowacknow received. passed. Jedged.by him. From Jan. 10 to Dec. 31, Sep. 20, 1793 Dee. 31,1794 I £13,458. 13 --' 1791 For 1793 Not known. Do. 59,917 15 9 1794 July *61795 Dec. 31, 1795. 33,510 11 6 _ 1795 Apr. 26, 1797 .Dec. 9, 1802 26,142 156 1 1796 Not known. Nov. 4, 1804. 65,150 it 85 ,-- 1797' July 7, 1805 July. 6, 1806. 74,1`2418A i .L--.,.. 1798 Not known. Dec. -6, 1806 111,665.X'3 .—. I 1799 Der. 13,1806 Apr.2o, 1807 • 95,393 10 66 —,... 1800 AtiK.21,1807 Oct. 24, 1806 1'29.1ti 15 4i -..-1-F, 180 t (M. 21,11143 Apr. 24, 1809 166,".9S 11 7.1 -7-•-• 188'2 Fe 12.21, 180 1 9 Ji42l, UM 177.14 a 986 •--- 1803 Apr. 11,1609 . Du. 256,539 7 8 ---. • 1801 Aire.l4,lBoS ati ct. . 28503015 46 " From the time that Annual Accounts ceased be delivered with punctuality, additional opportu. nities were afforded for an improper itecumtdatiod of money in his 'bands; the increase of which be came almost continually' progressive ; and thel Commissioners of the Navy, whose duty it was to call for and enforce the regular production of those accounts, neglected to du SQ. I " his, however, in evidence before your Com. mittee, that the late Comptroller of the Navy frequently represented to Mr. G. Villiers, that his accounts ought to be more regularly delivered in, and received assurances from him that they should be so ; at the same tittle Mr. Villiers stated the tie.cessity of having the Imprests matte to him in full, wheti the pressure of the public service,- about the year 1798, made it expedient to pay 'only-in part; and the Comptroller was led to believe, from bill. conversations Kith Mr. G. Villiers, that there was no balance of public money 'at that time in:the-AC:. countanes hands. = . " It is to be remarked with great • regret, that the inefficient state of the Navy Office, fora pe riod of no Jess than 11 yiars, is given as an ex cute or palliation for this omission On the part of the Board ; and some of the new regulations adopted under an Order in Council of June Bth, 1796, at the recommendation of the Commission ers of Inquiry, are alleged es a principal cause of the defeCtiie Moe of this Office. " Theationgest representations from the Navy Office to the Admireity were made on this subject at different times trout .1800 to 1807. Que, great and obvions• itteonvintenee was iiointa . out as arising from making the. Chief Clerk ,in the. office; of Bills and Accounts, Secretary to the*Commit tee of Accounts (whit:it . was recently formed or three Members of the Board, agreeably to the'di rectiOns of that Order in' Council), while the same person had the guperintendane,• also of the VW: reign Accounts: this incontenieuri. thi., Navy Board endeavoured to remedy by some ()facial ar:.- rangements, which diminished, but did not remove the evil; and it continued to .be felt, until thedic. ties of these separate departments were allotted to three distinct officers. • " The hardships suffered by. the Clerks in ge.- neral, from the low state of their salaries, and tbs• abolition of fees, the consequent inactivity and langeor which prevailed in the different depart. moots, and the difficulty of carrying on the busi. ness, are enumerated in this correspondence; but the actual evils from the accounts nut being passed; are not, perhaps, set forth with sufficient force', or with those details which were calculated to im. press the Admiralty with a due sense of them, Your Committee, however, cannot but remark the willed. Kith which- thew representations were treated. No answ.tir. whatever appears to havb been made to, them before June, 1806, and no Ter medy was applied by the Admiralty until Nova*. ber, 1807, to a case which involved the efficiency of this, great apd. most important office of ac count. . .. .. •6 The balance ethiblted in .Mr. G. Villiers's monthly account immediately subsequent to' 31st Deceinber, 1802, 'when'the balance was 171,8471. amutorts to tie more than 2,2551,4 and after the 31st.Decentlier, 1803; when tiro, balance upon the settlement' of. the general account of ,that year proved to be 256,3391. the balatteito, which his name was subset-Wed amounted only to 12,0051: . . • " Your Committee, notwithstanding some pains taken to discover the meth9d by which these monthly balances were made to exhibit so fallacious a view of the whole sum actually in the Acount ant's.hands at any given time, hare not, beet p able to satisfy themselves as to the particular mode by which the real balance was limit out of sight. It was suggested by ono of the late Marine Clerks, that such parts of the Imprests as were not re ceived within foe current month, were never sub sequently brought to account; but, with the ex.. ception of 1,0001. (drawn out on 10th July, 1799) there is certaiuly no foundation for this suspicion; and it seems probable; that the gene. ' rality of the statements of expenditure in the monthly accounts, uitaccompettied as they neces. sarily were by any' vouchers, may have served as a covet for ISrge sums of money, which in fact never may have been applied to the public service. 44 Not deeming it essential to pursue this parlt•of the subject further, your Committee applied them. selves to aseertain wli,t steps bad been taken. upon the discovery of thesis deficiencies, to secure the public from loss ; an& they find Olt extents were. issued to the whole amount of the Accountant's property; which, however. 'falls-far short of the amoutit which Mr. G. Villiem appears to be re spoasible to the public, unless there should be dc , A. acconn I a4turall e y . I the Cowl lately - f MAN. -- . - :',:"`"lrr •• '' ' . artieleiof discharge it Ira to you( Committee 1111 4 5 or to 'the Navy-Ofirdey • the Ortiteitt unsettled state of his account*, , . • • ' 4 The debt for 4hit4l Ifitetent was v issued i 26.1,r,071.• I is. 6d.;, the, ts.*: • 4Je lauded pro.. perty is estimated at. 0311-.74;', Sit. There i', also 21,6191. 10s. IOC: • '.. '; - cent—consols, and the security given, , i ~.. taking of 'the office, 'which was fiaiL i :r ; `.., ;• • The • bond etre citted in 1792 is hot* i - forthcoming; and there is reason to think that no bond was executed on his subsequent re-appointment in, 1803, al though it was made a condition of r his holding the office, that he should give security in the sum of 10,0001. without reference to the security taken in 1792. " Your Committee cannot avoid observing Ippon it as an omission of duty in the Board. of Admi...l ratty ; by whom he was re-appointed, not to have taken a second bond; and the loss of the first o which remained in the Admiralty about the years 1806, shews,a culpable carelessness as to the cas. totly of stich important instrUments. Securities ought to be taken more frequently than has hi. therto been the usage, from all officers in every department, who hold situations connected nith the receipt .or expeuditure of public mossey ; and your Committee recommend that regulations should. lie established to that effect, under the directions or his Majesty in Council, or of .the Commission. ers of the Treasury.*** 4 ‘ In the course of these investigations, it be. came a matter of consideration how-far the cond . nuance of the o ffi ce of Paymaster of Marines may be. necessary for .conducting this branch of the I public service; your Committee bearing in mind that all useless offices ought to besuppressed ; and that every additional channel through which pub lic money.flowr, affords an additional hazard of the misapplication, detention, or lewd a part of it. • • - "Recent experience in the cases of the Acts for regulating the offices of . Treasurer Of the Navy (25 Geo. 3. c. 31.) and Treasurer of the Ord nance (46 Geo. 3. c. 45.) induces a reasonable mistrust as to the efficacy of all legislative provi sions and directions. In cases where the temple. , contrary tions to a pr actice are great, the means of evasion. have net been found impracticable. 64 The Commissioners on Fees, • &c . ..(iii, 1787) in their Third Report, p. 104 and 5, referred, to, and printed in the proceedings in consequence of the Fininceßepurts, G. 11. pronounced an opia Dion as to the inutility of this office, which, ' be. ' sides being an unnecessary. expence,, tends to 6 multiply accounts, and disperse the public ' money ;, as there will always be a balance left A . in the hands of each Officer to whom any portion 6 of it is issued.' . They continue, 'that ' this '.office ought, in their opinion, •to be carried on 6 in the office of the Treasurer of the Nary, nut 6 only as being a branch of the pay of the navy, ' but that the Officers may be Contiguous to Check ' the pay of the marines on ship board, the debts ' due from those who embark, and fur other ptir. 6 Poses.' . . . . " " There was at that tithe an Agent as well as a Psytnaster, the former of *hoar acd as .Denstis ' and transacted almost 'the wholeof te the business ; and the Commissioners recommended the continu ance of the efteielt*person in the office, with a ea,, lary of 0001. and • the• discontinuance, of the Pay. master; but the Board of .Admiralty, deeming it more expedient to reseoeo the suggested improte., went, abolished the first, and, continued the se. cond ; the great diligence and regularity of Mr. G. Villiers, who was represented in the*.report from tlje Admiralty of August • 1799, G. 11. as an' able and attentive Officer, by whom,, since his ap. pointment in 1792, the busitiess• Of nearly the whole of the Marine Department had been con ducted, being given as a reason for disregarding this recommendation of the Commissioners. The removat of the Agent, after a service of 25 year 4 in the Marine Department, was attended with ati annual - expellee in die nature of a compensation, paid out of the marine poundage end Strippagee, s . and directed to he inserted in the Paythaster's an ! nualaccount. * * * * * t . t at •/* *t " Your Committee do not hesitate is mom mending to the House, that this. office of Pay, master should be forthwith suppressed; and tliit the business should be. transacted in the office .of the Treasurer of the Navy, under whosedireetion drafts may be prepared of such regulations, and an estimate of such an establishment as may be ne , emery for that purpose. which !nightie be sub initted to and approved, by the Commistionera of the Treasury. , . ' . , • - " Itnsay deserve,consideration; whether some of the•hotises in Stimerset4late,, as they become 'vacant, m*7 net be a p plied` to the extension of such office! .. ne.are . at present cragged fur want of room ; yeni.tomtnittee being 'of opinion f that official houses are (except in some special eases)tin improvident mode of 601439 Wailes, :or of. pay frig public siirsentti, inasniuchos the 'charges upon the public, for building in the firsk instaneei and, fur continual repairs afterwards, are, out of all ('proportion to the benefit or eccomtnedation which' is derived to the officers who inhabit them. I ' . 64: The discovery of:Mr, G.. Villiers's default. • . ..led, 'to the detection of another of very inferior., .:40iitiint,.,'but arising principally' froth the same ,ciaustss, in the Conductor's Department under the ' Treasurer of the Navy. . i• o 'a • a * •*. • +s * , * , . . 66 Mr. Charles, Barrow - (the late Conductdr)' was responsible for thC .balance' of 37131.,.. it the end of 1808, whicb was increased, to 568111. On-la. . • i" nuarr IEIIO. sS A ft exte nt has been issued against him for the suns ditp," het i there •is .no probability that more than 5001, will be recovered. No security wine 'taken for the doe discharge of his duty, not has it been usual_ to require it in_ that department. A ease has fief • - ' befr n '`for : ' 'their upiniou • • . . • „-, 7,7; 74... 7" S'l7 - •ii: • S • I. 1( 041 k Committee hoWeier desiri, TO pulsing, to eall ag tin the attention . of • the (Upset(' the valeta imellie ciency of the' late Art fur" the' regoifilton 4,411110 . 011ipe, and to - enforce• the illßerr4Litit idf hp Commissioners in p. 17, ' That triibe u sit 6 appointment of Mr Hunt, in. Mfg; ihe , .riA taking any security from him,' *as Er .0111le. sion of duty. " From the inconvenieneies and losses attend, ing either an imperfect or tardy etaMittaion (.1f accounts, your Committee. are led to, the more ex. teusive subject of the general audit of aceounts, and to the constitntion of the present Board of Commissioners under 46 Geo. 111 C. 14t. " It was noticed in their Report upon the Pay. Office ; and some part of their attention in the two succeeding Sessions has been„ directed towards this most essential object, while they were carry. ing on their other inquiries. " The novelty and aintried effect of some of the regulations under which the Board of Auditors were beginning to act in 1807 and (808, formed one of the chief obstacles o hich prevented your Committee from proceeding further to collect ilia. terials fur a full Report upon the present s . ,qcin of examining and passing the accounts of all the great branches of public expenditure, and lay. ing them More, the House at a• much earlier pe riod. 66 Without an effectual and speedy audit, the House may rest assured-that all other checks and provisions will prove ineffectudl to secure the jute: rests of the public against fraud or negligence. 'L'he #tils of both have been long felt, and frequently exposed to view ; and various attempts have'been made to counteract them, by regulations, which have front time to time been altered, modified, and revised; with what success and utility your Con: mitten will proceed to consider in the stcourparit of this Report." MONTHLY AGRICULI'URAL REPORT. The fine weather towards the clOSe of the month has been very favourable to the youitgh,eatsitt most places,'having tended much to ' recover tlrusp of the late sown kiwis in different situations ; but the great destruction of' plants ill many 'cases seen . der them thin' up in the g round , abet hack*fird is growth. Vegetation in general has been greatly pushed forward within the two last weeks, as ip' constantly the.calle after such colir," - wet, late sea. The pialtin4iii of the seed watt whips scarcely ever more retarded, from the constant wetness and general unfavoerablenesi of the whole of 'the list and the 'beginning of the present month. work of this sort is in cotisiltience sli!I to lie per. formed, especially in the thine (11-ttictS• G:reen crOps, as we long since segges , eil, have • almost . Wholly 'failed, especially turni , s of the • boramon kind; this has been portico! 'lily the case • •in many parts of Norfolk,. and the. neighb:ittrini couaties, from which great losses and vast expence have been Suslained in • the thelp . ! . totk,:for (he pur. 'thaloi . oTher'neteisary ailfcletl. This must of Connie enhance Ott price Of tAtittiiti and lamb, unless the ieason-becomes very fine and warm. The *supplies of wheat have lately been inticfs, • on. the decline at.the market in Mark-lane, but . the fittiher importations that may now he expected • from 'Holland, will most probabey obviate the in. convenience and ke6p down the price, which must • Otherwise - have advanced. Wheat !etches from 645. to 86s. per quarter ; Rye, 40s. t 0.485. ; Bar. 14 2 _ 34.3 . . to 465. ; Oats, 225. to ?Ss. The backwirdnest of the .seasnii has,, in some . degree, rendend the' supplies 'of Tat.stoelt,. parti. cularly sheet! and lambsj less abundant than 1i mostly the mitt at this period of the'year. Beet fetches from ss. to 6s. per stone of 81b.; MottoTt ss. 4d. to '6s. 4t1.; Veal, ss. to as;' 341 i. ytirk, 65 . . to Os. Bd. ; Lamh,.7s. to Bs. 4d. The price or' hay has lately been titSihelvhel hie t herin the Lottdon markets .' Ilay . 51 los; to 71. ;. Straw, 31. to -3!•.l4ltr''' , tris TIIE • • #I4RICEM c.Aiditaiiir' • • ; • 0 1 • • • VIBRIDGE:- '` .6 • Cortrlnspector's Return.-iTavasca.wo Wheat, per 10ad . . . ..... 221. -4. is Sit. -s. . • Earley, perquartte..,,...,32s., Oats, -d. to ' • &ate f09 , , a 4. - re* Peas aas. p 64. - d• . . Plti6.s GE RAY Arth STRAW YESTE4DAY7. - • wri.r4Wits's. • ' warrocksrec..' - ‘4 Hoy, .41. 10s. to 61. 16s. W. Han!. 51. 10s. to Straw, 34 SL to St. ISCOd. Clover, 71.. Os. to el. Ito 'Straw, 5 21: 28s. to 81,.10?, SMITIFIVIBLD- 4 Aram 91). t' . r f • • • "'Oink the Offat, per stone or tilbt. 4. to. 6s. Od. Head of Cattle this day o •l . .. ii i Motion ..4s. 'Bd. to Es. 4d; r rent • •..sa: Od: to Is.' 04 . i Sheep and Cambs. 1474 .Pork 41.1-, to ,7s. I Calves • .g• ••••• ! *lO ,odoo Bs. Od. I Pigs • „ 114# tilde-MARKET. I . 41. Os. od. to fit. es. .od. • atm" , 2ll. Itlf. Oil. to SI. lOa. Oti. .• 4' Clever • (1. Os. UAL. to 71. PRICE OF 'HOPS. . • • tugs:. POCKETS. KEEt, AL Os.. lo st. 15s. 'Kent,' Al. 01. to 61. 101 c Suasex,, . 911 10s. to AL .40., ,Susiez, 31. le:. to 5 .41. Essex, 41. Os. to 51, tif t ,Faruhany, Si. Os. to . lola Os. MARKET 4. • • • Carc4e.) Beef 6..40d. 1 . Yeah 4s. 4d.. to 6s. Qt 4 ,Matto,to 44: if„j i 65.: ad. to lamb -- to m.. • paid: OF TALC.fI*, Ate. - St. puoits'a Market ..4s $' Tow 6 Tallow • 75s 66 oor Olari Mprket bd Yellow Ruipisi.i6i. 403411 W6tled l Ukited Market*, 44 I White ilitt4 ud uos dd . per Gt. of Sib. Soap ditto 20. 04 pus Od '1 Sd Matting : .311 A 4),1 Avow ' Graves j • Good Ore,o 1* .11 r Tidbit lifiiik Obi-Mottled. Ots:-,Pirees, ink t treat-Castile 5,49. Us a- 440-, • ' ptiee 401041e0,. per dozen,' 12s . 6d-Mostkis, • 6.1, • .* • ; • ; 4' 4..1. . • r . -.and *in • Ordinary 6d. vrn -04. to Market Cal 14.. M. tack, to Eng. /Wive 15s. to 16.. pg.: Is ..4s. &I -to Alt 4.1 d. Si. 84. to 'Ss. Od. lOAL MARKET. • '4lhit s old. •••. •• • • 101. 04. to SOO Si. " • •'• -I• • • to 04. . . -s. Od. to as fieen had beforo die Cortiw • Lave.yers`for oast 11We:sand Stows (vet ( upiniou as to prosecuting him criminally. 'lt . • , t•T • la? Skins „ defstiii to the anintiiircire,o26l% Skins .. • ut of the Tressu ter of the. Ovilikanltn, *Diehl • • COA IC t ha li f o o, ti fn ot u n 4 it i l r itt goi ctist cti; gatoigri presfill rk,. l4:l4 - et .„ Ti k r.tr , e . oinin!ssioners of Miiiissy.lnciklitultlyii.v . •-fr 9 6 , 6 e Cod' - -6 presoittedi their Tilltinh . WMM#4olll4l4. S Cinders .. . - , I - • • t . . • • • • - • 5 " • 4 at , tp . • • • • •~ • • ' . . - • .„ . . . . • . , . . • • • w s . • , M.