The royal gazette — [Charleston] S.C., 1781-04-28 00:00:00, page 4

The SECOND REPORT of the Commissioners appointed to
examine, take, andfate, the PUBLICK ACCOUNTS of the
Kingdom.
PURSUING the line of enquiry marked out in our First
Report to the Legislature, namely, an examination of the
balances in the hands of those accountants who receive money
from the fubjed, to be paid into the Exchequer; that we might
emit no office. of receipt, and no receiver of the publick re
venue under that description, we obtained from the office of
the Auditor of the Exchequer, “ A lift of all the publick of
fices where money is received for taxes or duties, and of the
names of all persons who are receivers of publick money railed
upon the fubjeQ by taxes or duties, and who pay the fame
into the Exchequer."
We have exaniined into the manner in which the publick
revenue is collected, received, and paid into the Exchequer,
tin all these offices, and by all these receivers.
In the Customs, the Receiver-General, William Mellifh,
Esq; certified to us, That upon the loth of September last,
there wasrin his hands, exclusive of the current weekly receipts
of the duties of the customs, the sum of four thousand four
hundred and twelve pounds three shillings and ten-pence ;
'which sum was the amount of the certain collections tranfmit
fted to him, either from the plantations, or particular outports;
and was to continue in his hands no longer than until the
Comptroller-General, as to some parts of it, and the Com
miffionets, Is to other parts, should direct under what heads
of duties the several items, of which this sum was compound
ed, should be arranged, and paid into the Exchequer, or o
therwise disposed of. Mr. Mellilh has informed us, that part
of this sum has been since paid by him, according to orders of
the Commissioners and Comptroller-General ; and that the
other parts thereof, amounting to three thousand two hundred
eighty-eight pounds fourteen shillings and eleven pence farth
ing, was remaining in his hands the zoth instant; this remain
der, we are of opinion, the Commissioners and Comptroller-
General should in their several departments arrange, and the
Receiver-General should pay according to such arrangement as
speedily as possible.
By the examinations of Joshua Powell, Esq; Chief Clerk to
the Comptroller-General ; and of Mr. Anthony Blinkhorn,
Assistant to the Receiver-General, it appears that the duties
of the Customs are collected by officers, either in London or
at the out ports : in London, the Chief Teller every day re
ceives them from the Collectors, and pays them into the office
of the Receiver-General; at the out-ports, the Collectors re
mit their receipt by bills to the Receiver-General, and are not
permitted to retain in their hands above one hundred pounds,
unless for special reasons, allowed of by the Commissioners,
and by the Lords of the Treasury. The nett produce of every
duty received in each week, is paid by the Receiver-General
in the following week into the Exchequer.
' In the Excise, we find, from the examinations of George
Lewis Scott, Esq; one of the Commissioners, and of Richard
Paton, Esq; Second General Accomptant (both annexed to
our firft report) that the Collectors retain in their hands no part
of the duties they receive ; and that the Receiver-General
every week pays into the Exchequer the nett produce of this
revenue, unless some forefeen demands in the following week
made a reservation of any part of it necessary.
In the Stamp-office, we examined Mr. James Dugdale, De
puty Receiver-General ; and Mr. John Lloyd, First Clerk to
the Comptroller and Accomptant-General; from whom we
colled, that the whole produce of these duties, arising either
from the receipt at the office in London, or from bills remitted
from the distributors in the country, is paid every week into
the Exchequer.
In the Salt-office, Milward Rowe, Esquire, one of the Com
missioners, and Mr. John Elliott, Correspondent, were exa
mined : The Collectors of these duties are cont nually remit
ting their receipt to the office in bills ; every week the account
is made up, and the whole balance paid into the Exchequer,
reserving always in the hands ofthe Caihier, a sum not exceed
ing five hundred pounds, for the purpose of defraying the in
ciden al expences of the office.
In the office for licensing hawkers and pedlars, we learn from
Mr. James Turner, one of the Commissioners, that the riding
Surveyors keep remitting to this office, in bills, the duties
they receive in the country; which the Caihier pays, together
with what he receives in London, weekly, into the Exchequer,
pursuant to the Act ofthe 9th and 10th of King William the
Third, provided his whole receipt amounts to more than two
hundred pounds; reserving in his hands such a sum as may be
fufficient for the payment of salaries, incidents, and current
expences.
In the office for regulating Hackney-coaches and Chairs, we
celled from the examination of Mr. Joseph Marshall, Clerk to
the Receiver-General, that the duties or rents of the hackney
coaches become due every lunar month, and of the hackney
chairs every quarter; and these rents being usually paid with
in a certain time after they become due, the Receiver-General
makes a payment of one thousand pounds into the Exchequer
every twenty-eight days, except that each of his quarterly pay
ments amounts to five hundred pounds only, as he then re
serves in his hands a sum for the payment of salaries and the
incidental expences of the office.
The punctuality and expedition with which the duties col
lected in these offices pass from the pocket of the fubjeCt into
the Exchequer, leave us no room to fugged any alteration in
the time or manner of paying in the fame.
In the Poft-office, Robert Trevor, Esq; th@ Receiver-Ge
neral, in answer to our precept, returned a balance of nine
thousand three hundred fifty-eight pounds two shillings in his
hands upon the sth of September last. From his examination,
and from those ofWilliam Fauquier, Esq; Accomptant-Gene
ral in this office, and of Mr. Wm. Ward, Collector of the Bye
and Cross Road Office, it appears, that this revenue is paid
into the office of the Receiver-General, either by certain of
ficers or collectors in London (some paying every other day,
some weekly, and some quarterly, or by remittances in'bills
from the Post-masters in the country) who do not keep the
money they receive any considerable time in their hands. The
Collector of the Bye and Cross Road Office makes his pay
ments to the Receiver-General quarterly, and to the amount
of about fifteen thousand pounds each quarter. The Receiver-
General pays into^ the Exchequer seven hundred pounds every
week, pursuant to the act of the 9th and 10th of Queen-Anne,
chapter the roth, and the balance in his hands he pays in every
quarter, reserving about five thousand pounds to answer inci
dental warrants from the board, to pay salaries and other ex
pences of the office.
There are four branches of the revenue which are collected,
not under the direction of Commissioners, but by single persons
only: these are the First Fruits and the Tenths of the Clergy;
and the deductions of fix-pence and of one (hilling in the pound
out of penfio^fo salaries, fees, and wages.
• We examined Edward Mulfo, Esq; the Receiver, and John
Bacon, Esq; the Deputy Receiver, of the First Fruits ; who
informed jis, .that this revenue is received from the Clergy, at
the office is London ; that at the end of October, or the be
ginning of November, in every year, this Receiverpays into
the Exchequer the nett receipt of the preceding year, ending
31st of December; and that the balance of this duty, in his
hands, upon the 30th of November last, was four thousand
three, hundred thirty-two pounds eight shillings and eleven
pence three farthings.
LONDO N.
Robert Chester, Efa; the Receiver ofthe Tenths, being exa
mined, we find that these payments become due from the
Clergy every Christmas.; that they ought to be made before
the lad day of April following, and if they are not made before
the 31st of May, he delivers an account of the defaulters, into
the Exchequer; that he receives these payments, together with
the arrears of former years, during the following year, end
ing at Christmas, at which time he makes up his yearly accounts
and in the month of June or July after, he has, for the last
three years, paid into the Exchequer the net receipt ofthe pre
ceding year; and it appears, that upon the 20th of December
last, the sum in his hands was nine thousand eight hundred
and ninety pounds and two-pence halfpenny.
Both these dues from the Clergy are granted in pursuance of
the 2d and 3d of Queen Anne, chapter 11th, to the Corpora
tion called “ The Governours ofthe Bounty of Queen Anne,"
for the augmentation of the maintenance of the poor Clergy.
These Governours usually hold their firft meeting some time in
November every year, a short time before which it has been
customary for these Receivers to make their payments into the
Exchequer.
Thomas Aftle, Esq; Receiver of the fix-penny duty, collects
it from the officers and persons charged either quarterly, half
yearly, or yearly, according to the practice of the officer or
person he receives it from : he has no stated times for his pay
ments into the Exchequer, except that in March or April,
every year, he pays in the balance then in his hands, of his
last year's collection. By his return to us, upon the sixteenth
of December last, the sum of fix thousand eight hundred eigh
ty-one pounds seven Killings and eleven pence, was then re
maining in his hands; but this sum, as he has since informed
us, he has paid into the Exchequer, together with the balance
ofhis year's account, ending the sth inst.
Ricnard Carter, Esq; Receiver ofthe one milling duty, col
lects it from different offices, at different times: he usually
makes payments every quarter into the Exchequer, and once
a year pays in the balance. The sum in his hands, upon
the 20th of October last, was two thousand and fifty pounds
fifteen shillings and seven pence; and he has since fignified to
us, that he has paid the fame into the Exchequer.
I^ intention of that clause in the aft, which directs our firft
inquiries to the publick money in the hands of Accomptants,
is, that the publick may the sooner avail themselves of the use
of their own money : one ofthe indispensable means of obtain
ing this end is, to accelerate the payments of the revenue into
the Exchequer.
Out of the revenue of the Poft-office, the Aft of Queen Anne
orders a payment of seven hundred pounds every week in
to the Exchequer, and assigns as a reason, “ the railing a pre
sent supply of monies for carrying on the war, and other her
Majesty's most necessary occasions." The necessary occasions
of these times require payments as large and as frequent as can
be made. It appears from an account of the nett produce of
the revenues of the Poft-office at the time of the Aft of Queen
Anne passed, and from the accounts of the present weekly re
ceipts of these revenues, and of the balances paid quarterly
into the Exchequer, transmitted to us from the Receiver-Ge
neral, that the revenues of this office are much increased, and
that the current weekly receipt will supply a much larger pay
ment than seven hundred pounds. We are therefore of opini
on, that the method of paying the balance every week into the
Exchequer, eftablilhed in the Customs, Excise, and other of
fices above-mentioned, should be adopted in the Poft-office ;
and that the Receiver-General should every week pay the nett
balance ofhis receipt into the Exchequer, reserving in his hands
no more than is necessary to answer the current payments and
expences of the office.
It appears to be customary for the Receiver of the First
Fruits, to detain in his hands the produce of the whole year,
until eight or nine months after that year is ended, besides re
ceiving the current produce of these months ; and for the Re
ceiver of the Tenths to detain in his hands, for at least a year,
the whole of this duty, received by him before the 31st of May
in each year (at which time he delivers a lift of the defaulters
into the Exchequer) besides receiving the current produce of
the year. It appears likewise, that the Receivers of the six
penny and (hilling duties do not pay into the Exchequer the
whole produce of these duties as they receive them. All such
detentions are, in our opinion, a disadvantage to the publick,
and liable to abuse. There exists no reason why the publick
should not have the custody and use of publick money, rather
than an individual, until the service to which it is appropriated,
of whatever nature that service may be, calls for its applica
tion: the publick coffers are the fafe repository for publick
money.
One purpose, among others, expressed in the ad that ap
points us, is, that any defect in the present method of collect
ing the duties may be corrected, and that a less expensive one
may be eftablilhed ; and we are expressly directed to report
luch regulations, as in our judgment fnall appear expedient to
be eftablilhed, in order that the duties may hereafter be recei
ved in the manner the most advantageous to the publick.
We therefore, in obedience thereto, think it our duty to
subjoin one observation, that has occurred to us during the
progress of our inquiries.
The land-tax, and the duties arising from stamps, salt, li
cences to hawkers and pedlars, and from hackney coaches and
chairs, are under the management of five separate and diftind
Boards of Commissioners, consisting of twenty-five in number :
the amount of the gross produce of the last four ofthefe duties,
by the returns made to our precepts, is eight hundred thirty
one thousand one hundred and twenty-fix pounds three shil
lings and one penny three farthings; of the nett produce, seven
hundred sixty thousand five hundred forty-eight pounds fifteen
shillings and fix-pence. The time in which the Commissioners
are usually engaged in tranfading the business of their several
offices is as follows: the attendance of the Commissioners of
the land-tax, at their office, is thrice a week; of the Stamp
office, thrice a week; of the Salt-office, twice a week ; of
Hawkers and Pedlars, once a week; of hackney coaches and
chairs, once a week.
We are aware, that the comparative produce of different
duties is not alone a criterion by which we mayjudge with pre
cision and certainty of the time, trouble, expence,, and num
ber of officers necessary to be employed in the management of
them; to have formed an accurate and decilive opinion upon
this point, it would have been necessary to have entered into
an examination, which would have carried us too far from the
object of our present enquiry ; but we are of opinion, that the
small produce of some of these duties, and the fliort time in
which each of these five Boards are able to tranfad their busi
ness, are circumstances which induce a strong presumption,
that so many establishments are not necessary for the manage
ment of these branches ofthe revenue, and which lay a reason
able foundation for an inquiry, whether there may not be form
ed a consolidation of offices, beneficial to the publick. This
suggestion we submit to the wisdom of the Legillature.
GUY CARLETON, (L. S.)
T. ANGUISH, (L. S.)
A. PIGGOTT, (L. S.)
RICH. NEAVE, (L. S.)
S. BEACHCROFT, (L. S.)
GEO. DRUMMOND. (L. S.)
Office of Accounts, Bell-yard, 31st of January, 1781.
A Few as good SHIP-CARPENTERS and CAULKERS
as any in the province, to be hired by the day. Enquire
at No. 8, north end of the Bay. I *
Charlfloovn, March 30th, 1781.
XTOTICE is hereby given, That the Ferries known by the
Names of Hibben's, Lempriere's, and Williams's, are now
shut up, and that the ferries from Cainhoy to Charlefrwn, and
from Scott's to Full-wood's are open; at both of which eon
ftant Attendance will be given.
By Order of the Commandant,
lfc. G. BENSON, M. B,
Commissary General's Office, No. 59, fj-ccn-freet.
THE Farmers and Planters that are in possession of good
Hay, Corn Blades, or Rice Straw, are requested to bring
it to the King'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.
Cbarleftoavn, March 10th, 1781. f
"POWELL, HOT TON, & Co.
H^KE FOR SALE,
JAMAICA Rum—Loaf Sugar—Mufcovado ditto in Tierces
and small Calks—Southampton Port and Calcavella Wine
in Quartercafks —Claret and Port Wine in Cases of fix Dozen,
at one Guinea per Dozen—Lemon Juice —Boxes of Window
Glafs.l
ROBERT STOT T,
HAS a Variety of LOOKING GLASSES and WINDOW
GLASS to be fold very cheap by the Package, among
which are, Mahogany Sconces, dressing Glades, Oval Serpen
tine dressing Box Glasses, Mahogany Swingers, Walnut Tree
ditto, Pole Glasses, Window Glass 20 by 14, and 19 by 14. ±6.
A SCALE-HOUSE is now erected on Burn's wharf, for
the conveniency of trade in general ; the dock, in a short
time, will be in good order for the reception of coasting schoo
ners ; constant attendance may be depended on, either in the
Wharfage or Factorage Business on said wharf, by
April 10, 1781. X JOHN SMITH, jun.
DAVID RUSK having now built a good SHOP on Burn j,
wharf, will be obliged to any gentlemen for their custom.
in the Cooperage Business ; punduality he hopes will en
title him to the encouragement of his former customers, as
well as of the publick in general.
ALL persons indebted to the estate of Mark Morris, de
ceased, are desired to make immediate payment; and
those having any demands against the said estate, to bring in
their accounts properly attested, to
fb. MARGARET MORRIS, Administratrix.
THE very best sea-shore INDIGO SEED, to be fold at
No. i, Queen-street, by t GRAHAM & BURT.
A FEW Dozen BROAD HOES to be fold at William
Glen, & Co.'s, No. 8, Elliott-street ; also a few Copies
of Hewat's History of Carolina, neatly bound in Calf. 4
WANTED IMMEDIATELY,
AN OVERSEER for a plantation near Coofawhatchie,
upon which there are about fifty working negroes ; good
recommendations will be expected, as generous encourage
ment will be given. Enquire at No 15, on the Bay.f
WANTS employment, a person who has served in one of
the firft stores in the province, writes a good hand, un
fterftands accounts, and is well acquainted with most of the
inhabitants in town and country. Enquire of the Printers. |
To be Let on a building Lease,
THAT well situated LOT of LAND on which Poinfett's
tavern formerly stood, containing 43 feet front on Elliott
ftreet, nearly opposite Bedon's Alley. For terms apply to
ELISHA POINSETT, No. 4, in Church-street,
Who has an exceeding good negro man cook to hire by
the month. t
r rHE subscriber has once more got a SHOP on Burn's
I wharf, near the Exchange, where he intends following
the Blacksmith's Business in all its branches, and will be
obliged to all masters of vessels and others for their employ
ment. Orders for work shall be expeditiously executed, by
their humble servant, X DAVID SWANSON.
TO BE LET,
ABACK STORE, with a passage from the Bay, containing
two rooms and a cellar, each 53 ,by 18 feet, very con
venient for a wholesale merchant. Apply to
f ROBERT LINDSAY.
THE Subfcfiber desires all Persons indebted to him by
Bond, or Note, to difeharge the long arrears of Interest
due thereon, without further delay.
EGERTON LEIGH.
Charleflo^wn, 3d April, 1781.
HE fubferiber's LANDS on Daniel's Island, advertised for
publick sale the 21st of last month, are now to be fold by
private contrast ; also several very valuable TRACTS of LAND
in different parts of the province, proper for rice or indigo.
The terms will be made as agreeable as poffib/e to the pur
chaser. t ISAAC LESESNE,
April 6, 1,81. No 9, South-Bay.
SOUTH-CAROLINA.
By Lieutenant-Colonel
,NI SBET B A LFOU R,
Commandant of Charlestown, &c. &c. &c.
A PROCLAMATION.
«HEREAS a Number of lawless Banditti, un
fandioned even by the assumed power of the
i Rebels, have of late, by their plundering and
Robberies, much distressed the peaceable In
habitants of this Country : AND WHERE
AS ° ne MACKAY, well known about Sa
vannah River, hath particularly distinguished
himfelf by becoming a Leader of these iniquitous Bands, I DO
hereby offer a Reward of ONE HUNDRED GUINEAS to
any Person or Persons who shall secure the said Mackay, and
him fafely deliver at some Post in Possession of his Majesty's
Troops; and also a Reward of FIFTY GUINEAS to any
Person or Persons who in like Manner shall secure and deliver
up any of his Associates in such nefarious PraCtices ; extend
ing.alfo his Majesty's free Pardon, and the above Rewards, to
such Accomplice in these Crimes, as shall discover the Haunts
of his Associates, so that some one or more of them may be
brought to condign Punishment: AND I hereby call upon all
his Majesty's liege Subjects to be diligent in difeovering the
Perpetrators of such atrocious Villainies, warning every one,
that whoever shall be found to have aided, assisted, or conceal
ed any such Felons, will be considered as Accomplices, and
punished accordingly.
GIVEN unde, my Hand and Seal at Charlefto<wn, the
second Bay of fpril, Anno Domini One Thousand Se
roen Hundred and Eighty-one, and in the Touenty-JirJl
Tear of his Majesty's Reign.
NISBET BALFOUR.
By Order of the Commandant,
H. Barry, Secretary.