The royal gazette — [Charleston] S.C., 1781-03-21 00:00:00, page 4

Io the Honourable the Knights, Citizens, and Burgesses,
in Parliament assembled.
A REPORT of the Commissioners appointed to examine, take,
and state, the PUBLICK ACCOUNTS of the kingdom.
THE act of Parliament that constitutes us Commissioners for
examining, taking, and Rating, the publick accounts of
the kingdom, being palled, we entered immediately upon the
execution of the powers thereby vested in us ; we took the oath
prescribed, and fettled the necessary arrangements of office and
forms of proceeding.
The Legislature not having left to our diferetion, which of
the various fubjeds referred to our consideration we Ihould be
gin our enquiries with, but on the contrary having expressly
directed us, “ in the firft place, to take an account of the pub
lick money in the hands of the several accountants ; and for
that purpose to call upon them to deliver in a cafli account ;
and to confider what sum it might be proper to leave in the
hands of each accountant refpedively, for carrying on the ser
vices to which the fame is or might be applicable, and what
sums might be taken out of their hands for the publick ser
vice ;" we, in obedience to the ad, immediately applied our
selves to that fubjed. , ~.
The publick accountants may be di^inguifhed into three
classes.
ift. Those who receive publick money from the fubjed, to
be paid into the Exchequer.
zdly. Those who receive publick money out of the Exche
quer by way of impreft, and upon account.
gdly. Those who receive publick money from certain of this
last class of accountants, fubjed to account, and who may be
called sub-accountants.
We began our inquiries in the firft class, and of that class,
with the Receivers General of the land-tax. To come at a
knowledge of their names, and of the balances of publick mo
ney in their hands, we procured from the Tax-office the last
certificate of the remains of the land-tax. By that certificate it
appeared, that of the land-tax, window, and house tax, to
Lady-day last, the arrears in the hands of the Receivers Gene
ral, upon the 14th July last, amounted, to the sum of three
hundred and ninety-eight thousand seven hundred and forty
eight pounds nine millings and five pence halfpenny.
As this certificate was grounded upon returns not made to
us, but to the Tax-office, we issued our precepts to every
Receiver General of the land tax, and to the representatives
of those who were dead, requiring them forthwith to transmit
to us an account of the publick money in their hands, cnfto
dy, or power, at the time they should each of them receive
our precept.
Returns were accordingly made to all our precepts ; a lift of
which returns, with their several dates, is set forth in the ap
pendix to this report; and from these it appears, that the ba
lances of the taxes on land, windows and houses, servants,
and inhabited houses, remaining in their refpedive hands upon
the days therein mentioned, amounted together to the sum of
fix hundred and fifty seven thousand four hundred pounds thir
teen shillings and four pence.
We proceeded in the next place, pursuant to the directions
of the adt; to enquire to what Services these sums were or
might be applicable, in the hands of the refpeftive Accoun
tants.
And we find, that by the militia act, of the second of his
present Majesty, the Receiver General of the land tax for eve
ry county, is required to pay to the commanding officer of eve
ry company of the militia of that county, being ordered out
into, or being out in, actual service, one guinea for each pri
vate man belonging to his company, upon the day appointed
for marching; and that by the aft of the twentieth of his pre
sent Majesty, for defraying the charge of the pay and eloathing
of the militia, he is ordered to pay to the clerk of the general
meetings five pounds five shillings for each meeting, and to e
very of the clerks of the sub-division meetings, one pound one
Shilling for each meeting ; and, except the charges of collect
ing, receiving, and accounting, we do not find, that, when
the militia is embodied, the duties collected by these Receivers
are liable to any payments, or applicable to any other services
whatsoever.
In the returns made to us by the Receivers General, such
sums as are Rated to have been paid for these services of the mi
litia, for the year 1779, are different in different counties ; but
as these payments cannot from the nature of them amount in
any county to a considerable sum, we conceive they may be
made out of the current receipts of these taxes.
As the Receiver General is required by the land tax ad,
within twenty days at fartheft after he has received money for
that duty, and by the ads which grant the duties on houses,
windows, servants, and inhabited houses, within forty days
after be has received those duties, to pay the fame into the
Exchequer; it became necessary for us to enquire upon what
grounds, and for what purposes, the Receivers General re
tained in their hands so considerable a part of these duties, so
long after the fame ought, according to the directions of the
several ads above-mentioned, to have been paid into the Ex
chequer. To this point among others, we examined George
Rose, Esq; Secretary to the Tax-office; John Fordyce, Esq;
Receiver General for Scotland ; William Mitford, Esq; Re
ceiver General for the county of Sussex ; Thomas Allen, Esq;
Receiver General for part of the county of Somerset ; Thomas
Walley Partington, Esq; Receiver General for the counties of
Northampton and Rutland, and town of Northampton ; and
George Rowley, Esq; Receiver General for the county of
Huntingdon.
In these examinations, two reasons are assigned for this de
tention of the publick money ; one is, the difficulty of procu
ring remittances to London, especially from the distant coun
ties ; the other is, the infufficiency of the salary of two-pence
in the pound, allowed the Receiver by the land tax and other
ads, upon the sums paid by him into the Exchequer, to an
swer the trouble, risk, and expence, attending his office : to
supply which, and to render the employment worth having,
he has been accustomed to retain in his hands a considerable
part of these duties for the purpose of his own advantage.
As an examination into the manner and charge of collecting
and remitting, in an office of receipt, similar in its circum
ftancesd mig ht enable us to form some judgment of the validi
ty of these reasons ; we directed our enquiries to the collection
and remittance of the duties of Excise.
For this purpose, we examined Gotilßon Bruere, Esq;
firft General Accountant ; Richard Paten ? Esq, second Ge
neral Accountant in that office ; Mr. Richard Richardson,
Collector of Excise for the Hertford Collection ; Mr. Tho
mas Ball, Collector of Excise for the Bath Collection ; and
George Rowley, Esq; who is Collector of Excise for Bed
ford Collection, as well as Receiver General of the Land
tax for the county of Huntingdon ; and George Lewis
Scott, Esq; one of the Commissioners of Excise. We procu
red too, from that office, an account of the gross and neat
produce of the Excise, received by each Collector for the year
1779 ; in which it appears, that the gross produce amounted
to the sum of three millions seven hundred and fourteen thou
sand seven hundred and seventy-one pounds sixteen shillings
and a halfpenny', exclusive of the receipt at the Excise Office in
London, paid in by the persons charged, without the inter
vention of a Collector; which gross sum being, as we appre
hend, considerably more than the amount of the duties, paid
to the Receivers General, is collected in England and Wales,
by fifty-three Collectors, being only two more than the num
ber of Receivers General of the Land tax, including Scotland.
From these last examinations we learn, that each Collector
of Excise goes his rounds eight times in the year; that he remits
LONDON, December 3, 1780.
The Revenue Ihould come from the pocket of the fubjed
directly into the Exchequer ; but to permit Receivers to retain
it in their hands, expressly for their own advantage, is to fur
nifh them with the strongest motive for withholding it. A pri
vate interest is created, in direCt opposition to that of the pub
lick ; Government is compelled to have recourse to expensive
loans ; and the Revenue itfelf is finally endangered.
We are therefore of opinion, that there are no services to
which the said sum of fix hundred fifty-feven thousand four
hundred pounds thirteen shillings and four-pence is or may be
applicable, in the hands ofthe Receivers-General of the land
tax, or of the representatives of such of them as are dead; and
that it is not proper to leave any part of it in their refpedive
hands ; but that the fame, or so much thereof as now remain
with them, ought to be paid into the Exchequer, at such times,
and by such installments, as may be thought reasonable, after
a practice of so long continuance, and as shall be consistent
with such engagements as may have been entered into with
any particular receivers.
GUY CARLETON, (L. S.)
T. ANGUISH, (L. S.)
A. PIGGOTT, (L. S.)
27^ November 1780. RICHARD NEAVE, (L. S.)
SAM. BEACHCROFT, (L. S.)
GEO. DRUMMOND, (L. S.)
WHereas divers Perfonshave presumed to cut Masts, Spars,
Lightwood, and other Timber from several of the se
questered Estates, without having my Permission ; Ido hereby
forewarn all Persons whatever at their Peril, to forbear such
Practices in future, without firft obtaining my Leave, in Writ
ing ; and all those who have been cutting any Timber from the
abovementioned Estates, are hereby ordered forthwith to fur
nifh me with an exaCt Account thereof, on pain of the severest
Prosecution, and being deemed Enemies to his Majesty's Go
vernment. Liberal Rewards will be given those who can give
me information of former and future Transgressions herein;
their names if required will be kept secret.
GIVEN under my Hand, this 17th of March, 1781.
t JOHN CRUDEN.
Commissary General's Office, No. 59, ^ueen-ftreet.
THE Farmers and Planters that are in possession of good
Hay, Corn Blades, or Rice Straw, are requested to bring
it to the Kiug's Forage Yard, at Gadsden's Wharf, where
they shall receive a fair Market Price, in HARD DOLLARS,
for all they deliver.
N. B. Those who have not Carriage or Craft to bring it in,
shall be provided with the fame, upon applying to the Office.
Charleftown, March 10th, i,Br. f
BENTHAM & SUTCLIFFE,
At their Store in Broad-street, opposite Gadsden's Alley,
Have received in the last Vessels from LONDON,
A General Assortment of Glass, Queen's Ware and China ;
also a neat Variety of Dry Goods suitable to the Season, and
Ironmongery of all Sorts, which they will dispose of on the most
reasonable Terms for Cash, Produce or short Credit, by Wholesale or
Retail.f
TO BE LET,
A PLANTATION in Goofecreek, distant from town a
bout 16 miles, very suitable to supply the markets, having a
piece of land fenced, with a few ordinary buildings, and an excel
lent landing. The proprietor will enter into the wood-cutting busi
ness on shares, if suitable to the person who may rent it. For further
particulars, enquire of the Printers.
Wanted, a Ploughman, who will be entitled to an advantageous
share of whatever corn, peafe, potatoes or hay, he may attend and
produce, on a fine piece of ground about two miles from said place,
but nearer to Charleftown. Enquire as above. *c.
TO BE LET,
A Commodious DRY BRRICK STORE, very proper for
the Storage of Rice. Flour, Rum, of Bales of Dry Goods.
Enquire at No. 8, Cumberland^ftreet. f
FOR SALE,
THREE excellent HORSES either for qhe saddle or a
chaise. Enquire at Messrs. Lamotte & Geyer's. *
FIFTY head of TAME CATTLE to be fold. Enquire
of $ ALEXANDER PETRIE.
the whole of his neat Collection in every round to the Excise
Office, chiefly by bills at twenty-one days after date, in the
counties near London ; at thirty days, in the more remote
counties ; and at fifty or sixty days in the most distant, and
none at a longer date ; that he is continually remitting during
his round ; and within a week after it is finifhed, fends up by
a balance bill, all that remains ofthe duties collected by him in
that round ; that he finds no difficulty in procuring bills; could
could return more money by the fame method ; and is never
fuffered to keep any money in his hands.
Each Collector is paid a salary of one hundred and twenty
pounds a year, fubjed to deductions, amounting to one Fil
ling and nine pence in the pound ; and is allowed perquisites to
about one hundred pounds a year more; and gives security for
five thousand pounds.
We endeavoured to form some computation of the loss, sus
tained by the publick, from the detention ofthe money by the
Receivers General, and for that purpose, we called for an ac
count of the quarterly returns made by them to the Tax Of
fice ; from whence it appears, that the average sum in their
hands, from the sth of July, 1778, (when the mode was adopt
ed of transmitting the accounts on oath,) to the 7th of July
last, amounted to three hundred thirty-four thousand and six
ty one pounds, the interest of which, at four per cent, being
thirteen thousand three hundred sixty-two pounds a year, we
conceive the publick have been obliged to pay, for want of
the use of their own money.
,But the loss has been, not of interest only, the Revenue it
felf has fuffered ; for by an account of the arrears and defaul
ters of the Land Tax, and other duties, from the year 1756,
which we called for from the Tax-Office, those arrears in the
hands of the defaulters not included in the firft certificate, ap
pear to amount to one hundred and thirteen thousand one hun
dred and sixty-one pounds seven shillings and two-pence half
penny, of which twenty,four thousand two hundred and fifty
feven pounds seven shillings and two-pence three farthings is
actually loft upon composition ; of the remainder, part is in a
course of legal proceedings, and the recovery of a great part
doubtful : whereas, by a return, which we required from the
Commissioners of Excise, for the fame period, we find there
have been no arrears or defaulters among the Officers of Ex
cise, except in one instance, to the amount of three thousand
fix hundred pounds. . . : ,
From this comparative view of the modes of collecting and
remitting these different duties, and of the advantages accru
ing to the Receiver and Collector from their several employments,
we are induced to think, that the Receiver-General of the
land-tax is not warranted in his detention of the publick mo
neX' .either by the difficulty of procuring bills, or by the in
fufficiency of his salary.
Suppoling, however, the difficulty of procuring bills really
to exist, though it might occasion some delay in the remit
tance, it yet is no juftification of the Receiver for constantly
keeping a large balance in his hand ; and, admitting the poun
dage not to be an equivalent for his pains, yet we are of opini
on, that the present mode of supplying the deficiency, by per
mitting him to withhold the duties, is injurious to the publick,
and ought to be discontinued.
WILLIAM GLEN, & Co.
No. 8, Elliott-Street,
HAVE FOR SALE,
SUPERFINE Broad Cloths, double milled Drabs, Beaver Coating,
Bed Blankets, Duffils, Plains, Flannels, Checks, Linens, Ofna
burgs, Stockings, Mens and Womens Shoes, Childrens black and
Morocco ditto, Mens and Boys Hats; Iron Pots, Pans, Skillets,
Gridirons, dripping Pans, Boxes and Heaters, Sad Irons, Brass Cocks,
Stock Locks, Chamber, Chest and Cupboard ditto, Hooks and
Hinges, Felling Axes, Spades, Hoes, Scythes, cutting Knives, lath
ing Hammers, Trowels, three Feet Rules, Gimblets, Taylors Scif
fars and Sheers, Curriers dressing and flelhing Knives, Shoemakers
Hammers, Pincers, Nippers, Knives, Curry Combs and Brushes,
Brass Scales; best Jamaica and Weft-India Rum, by the Hogshead
and Gallon, French Brandy in Ankers, or by the Gallon, Gin, Cof
fee by the Calk or lb. Teas, Loaf Sugar, brown ditto, Pepper and
Spices, Durham Mustard, Scotch Snuff, Turlington's Ballam and
British Oil.
A generous Price will be given for empty Bottles.f
Imported, and for Sale, by
WILLIAM DUGUID,
At his Store, No. 2, in Tradd-ftreet,
By the Package or Piece, for CaJb, Government Bills, or Produce,
A General Assortment of DRY GOODS; also, Irish Beef in
Tierces, best Rose Butter in Firkins, fuperfine Flour, Port,
Madeira, Vidonia and Claret Wines, in Pipes, Quartercalks and Bot
tles; Jamaica Rum, high Proof; Hollandfe Gin in Cases, Soap and
Candles, Lintfeed Oil, Seine and Shoe Twine, &c.J
-J A MES MAC MURRA Y, & CO.
No. 54, Queen-street,
v < HAVE FOR SALE,
HIGH Proof Windward Island Rum in Puncheons, Madeira,
Claret and Catalonia Wine in Pipes and Hoglheads; Gin in
small Kegs, Coniac Brandy in Cases, Caftile, white and brown Soap in
Boxes ; mould and dipt Candles in ditto, Butter in Firkins, Mess Pork
and Beef in Tierces and Barrels, Cordage, Ship Bread, Port Wine in
Calks of seven Dozen Bottles, Jesuit's Bark in small Calks, Mustard in
^ and 11b. Bottles and small Boxes, split Peafe in Kegs, Blacking Ball,
&c. in small Boxes; Pickles assorted, fit for Families, Glass Ware as
sorted, Chocolate, Starch, Mens fine Shoes in Trunks, an elegant As
sortment of the most fafhionable Silks, ditto Ladies neat Drelfes, &c.f
FOR SAL E,'
A PLEASANT filtrated HOUSE and LOT in Tradd-ftreet,
No. 66. For particulars apply to
t JOHN & ADAM TUNNO, No. 48, Bay.
ALL persons indebted to the late Peter Christian, are
desired to fettle immediately; and those who have any
charge against him will please give in their accounts to
f DAVID MILLAR, Admr. No, 10, Broad-street.
GEORGE THOMSON,
Informs his Friends and the Publick,
THAT he is returned to this Province, and has opened a Store in
Elliott-street, No. 2; where he has for sale, on moderate
Terms, Madeira Wine, Rum, Brandy and Geneva; a compleat
Assortment of Queen's Ware, a neat Assortment of Tin Ware,
a Quantity of Corks, all Sorts of Glass Ware, a few Sets of Pew
ter Meafurcs, some Kegs of split Peafe, and a few Dry Goods, &c.
He would be obliged to those that would employ him in the Fader
age Business. He begs those that have been indebted to him during
his Absence of near four Years, to be so good as to call and pay him;
as for those that have not that honest Principle, he is determined to
give himfelf little Trouble about them. |6.
Imported in the Ship London, Capt. Richardton,
And to BE SOLD BY
JAMES WALLAC E,
At No. 9, Bedon's Alley,
A FEW PACKAGES of DRY GOODS, confining of fuperfine
scarlet, uniform, blue, black, green and claret coloured Broad
Cloths; white and BuffKerfeymires, Irish Linens, brown & white Ruflia
Drabs, ditto Sheeting, Chintz, printed Callicoes, Mullins, Muslin
Shawls, Lawn and printed Handkerchiefs; Bandanoes, Romalls, Lun
gees and black Barcelona Handkerchiefs; coloured Persians and China
Taffaties, fafhionable Luteftrings, fine Chintz Moreas, plain, Griped
and spotted Silk Gauze; Sarfnet, blacli Modes and Sattins, Florentine
Silk, Princes Stuff, Sattinet, India Dimities, Italian and Dutch Cord,
Marseilles Quilting, corded Dimity, dyed Jeannet, Corduroys, King's
Cord, Mens plain white silk Hose, fine embroidered ditto, Womens
black and coloured Silk Mits, Mens and Womens Leather Gloves and
Mits, Mens fine Calfikin Shoes, Ladies Callimanco shoes and Pumps,
French heel'd ditto, Mens fafhionable black and white Hats, ditto
velvet bound with Bands, Nuns Thread, Nankeen ditto, black and
coloured Sewing Silk, ditto Twist, fuperfine black, green, blue and
white Rattinet; Durants, black Callimanco, Mens and Womens thread
Stockings, an Assortment of fafhionable Coat Buttons, plated Shoe
Buckles, &c. &c. &c.J
" TH 0S INGLI S,
No. 8, Elliott-Street,
HATH FOR SALE,
CHOICE London particular Madeira Wine in Pipes, Hoglheads
and Quarter calks, London best Market ditto, Superfine Flour,
Oatmeal, Ship Bread, Irish Mess Beef in Barrels and half Barrels,
ditto Mess Pork in ditto, Yorkshire Hams, Tallow in Firkins, Soap,
mould Candles, split Peas, Bristol Tripe in Kegs, Calks of assorted
Glass Ware, white Lead and Spanish Brown ground in Oil, Anchors
and Ships Compasses; also, four Carriage Guns, double fortified 4
Pounders, with Carriages, Tackle, round and Cannister Shot, and
fix Swivels, &c. &c.f
ROBERT PATTON,
No. 21, Broad-street,
Hasjuft imported in the Brigantine Adventure, James Fyffe, Maser,
from St. Kitts,
HIGH Proof Windward Island Rum in Puncheons; Melaffes in
Hoglheads, and a few Hoglheads and Barrels of clayed and
Mufcovado Sugars, which he will dispose of, on the most reasonable
Terms, for Cash, Produce or Government Bills. ft
ALL perlons indebted to the copartnerlhip of Fotheringham &:
M'Neil, or the estate of Alexander Fotheringham, are
requested to pay their refpe&ive debts immediately, otherwise they
will be sued without diftin&ion.
ISABELLA FOTHERINGHAM, Executrix,
f ALEXANDER WRIGHT, Executor.
To be SOLD or LET.
A HOUSE in Broad-Street, No. 31, containing eight good
rooms, besides garrets ; there is also belonging to it, a
coach-house and (tabling for eight horses, with all other ne
cessary buildings. For terms apply to
THOMAS PHEPOE,
* No. 74, Broad-Street.
TO BE LE T,'
A MOST delightful and pleasant SEAT, situated upon Afliley
river, about feveh miles from the town by land or water; there
are 70 acresnow preparingfor planting and under proper fences. With
it will be hired fix very good negroes and labourers. Enquire of
ROGER SMITH, No. 21, Broad-street.
Who being under the pressing and indispensable necessity of remit
ting to England, most earnestly desires all persons indebted to him (or
to those for whom he is concerned) to discharge their several bonds,
&c. without delay, and thereby prevent the unavoidable and very
disagreeable resource he mult otherwise be urged to, of applying to an
attorney at law.f
To be leafed, a WHARF; also, part of a LOT of LAND ^
I the south end of the Bay; and to be fold, a good CHAISE.
Enquire of the Printer.+