The royal gazette — [Charleston] S.C., 1782-03-09 00:00:00, page 4

tinely-feven thousand, nine hundred and.twelve pounds feren Ahl
iinffs and fix-pence, being deducted from the total, leaves thefum of
sixteen thousand three hundred and fifty-three pounds two fallings
and ei^ht-pence only, as a charge upon this balances which
confifbng chiefly of salaries, for the most part paid quarterly soon
after they become due, leaves claims to a very DAall amount indeed to
be fatisfied out of this balance.
The contingent expences consist of a variety of articles, amount
ing to twenty-four thousand nine hundred and fourteen pounds nine
teen (hillings and eight-pence; this account never either much exetds
or comes much under, twenty-four thousand pounds, the sum voted
fir the contingencies upon the establishment at home and abroad; for
much of those payments as exceed the sum voted, arc carried to
the account of extraordinary. These articles being paid some quar
terly some half-yearly, and some yearly, no very considerable part
of them can probably remain unpaid at the end of the eleventh
month of that year, and cannot therefore be a charge upon this ba
lance on the 28th of November, 1780: From hence it follows, that,
funoofinc the amount of the claims for these services in 1780, not to
exceed their amount in 17 78, the claims for these services upon this
balance, upon the 28th of November, 1780, was so much only of the
sums of Sixteen thousand three hundred fifty three pounds two {hil
lings and eight-pence, and twenty-four thousand nine hundred four
teen pound's nineteen killings and eight-pence; making together
forty-one thousand two hundred sixty-eight pounds two {hillings and
four-pence; as had not been applied for, and latisfted, during the
eleven nionths of that year; and therefore, we think ourielvcs
well grounded in an opinion, that the sum of four-hundred forty
feven thousand one hundred fifty-three pounds eleven Killings and
three-pence three farthings, in the hands of the Paymaster-General
of the Forces, upon the 28th of November last, was greatly more
than was heceffefy to answer the claims upon him at that time for
the service of the army. , n l r t
But our enquiry did not rest here; it concerns the Publick to know
-what proportion the sum, continually in the hands of an officer to
whom so much is entrusted, bears to the services of his department;
we required, therefore, from the Pay-Office, an account of tne ba
lance in the hands of the present Paymafter-Gencral of the Forces,
on the of December 1768, and at the end of each fucceedmg
year to the 31st of December 1780, indufive; and an account of
total sums received and paid by the Paymaster-General for every
month, from the ill of January 1780, to the 31st of May with
the total of the balance remaining in his hands at the end of each
month. These accounts shew, that the average yearly balance, in
the hands of the present Paymaster-General, for twelve years, has
been five hundred eighty-five thousand eight hundred ninety-eight
pounds 3 and his average monthly balance for seventeen months, has
been eight hundred titty-nine thousand one hundred forty-eight
'''^'magnitude of these sums furnifhes 3 strong presumption, that
the Paymatter-General of the forces possesses, constantly, a sum
much larger than is requisite for the carrying on the ?my services;
and we are confirmed in this opinion, by the Rate of the balances in
the possession of the Puymaftefs-General of the Forces after their re
lignation, annexed to our last report; by which it appears, that of
four Paymasters-General, each, upon his quitting the office, took,
with him the sum then in his hands; the balances they returned to
cur precepts, above twelve years after their resignations, were evet
then very large. Lord Holland's balance, the Christmas after he
quitted the office in 1765, was four hundred and sixty thousand
pounds; in the year 1778, at the time his representatives paid back
into the Exchequer two hundred thousand pounds, it was four hun
dred and fifty thousand pounds; and, open the 27th of September
sass the sum returned to our requisition was two hundred and fifty
fix thousand pounds; so that, during a period of fifteen years after
he was out of office, it fuffered very little dimunution from any
claims whatever. 1
From these fads we may infer, that a Paymafler-General at the
time of his resignation, be it when it will, takes with him a sum of
publick money,' a great part of which remains with him, unapplied to
any publick service, untill his accounts are puffed by the Auditors of
the Impreft; and consequently, that he has conftandy in his hands
'greatly more than he wants for the purposes for which it was issued
to him. '...
During the course of our enquiry, certain circumftanccs in this
office attracted our attention, as fub„e&s demanding present correc
tion, and prevention for the future. .
The us ^1 course of the receipts and Issues in this office, for several
years, has constantly put into the hands of the Paymaster-General
a large sum of publick money not employed in the publick service,
cxprcfsly contrary to t'wt found maxim of prudence and (economy,
that more should not be issued -from the Exchequer for any service,
than that service wants. He asks some of the freafury under fpeci
fick heads of service, and in the form of a computation ; the Treasury
dTed the issue in the terms he asks it, without knowing whether
the service is adequate to the requisition, whether the computation
be just, and whether he has not already in his hands full as much as
he wants: there is no control upon him in the Exchequer; the only
attention of that office is, to fee that the issue there does not exceed
bis credit, and that his credit does not exceed the supply for the army
services, voted by Parliament that year. Supposing the conftiturion
of this office to continue in its present form, we think the interposi
tion of some check necessary, to reduce and confine this balance
within its due bounds. The Paymafter-Geueral can receive nothing
from the Exchequer, but by direction of the Treasury; the Treasury
therefore, should have the means of judging upon the propriety and
peceffity of the requisition; to Which a frequent knowledge of his
balanced essential; and therefore we are of opinion, that in the firft
riemorial presented every month, by the Paymaftcr-General of the
Forces to the Lords of the Treasury; for a supply for the > rmy ser
vices, he should always insert the sum total of the balance of publick
money, for the service of the army, at that time in his hands, cuffo
dy, or power. What those due bounds are, within which this ba
lance ought to be circumferibed, depends upon a variety of circum-
Pances, of which the Treasury may, upon examination, obtain know
ledge fufficient to dire& their judgment.
But this usage of office operates still further, it is not confined to
the Paymaster-General in being only, but he has been permitted
after his resignation, and his representatives, in case of his death, to
retain the money of the publick untill the final adjuflment of his
accounts by the Auditors of the Impreft. The average of Lord
Holland's balance, fi om h ; s reflation in the year 1765, to the year
1778, when the two hundred thousand pounds were paid into the
Exchequer, by his reprefeiltative , was four hundred fifty-five thous
and seven hundred thirty-five pounds. The average of the balance
of the present Paymaster-General, from the year 1768, when he
rime into office, to the fame year 1778, was four hundred fifty-three
thousand one hundred and eighty pounds; making, together, nine
hundred and eight thousand nine hundred and fifteen pounds; a sum
belonging to the publick, in the possession of only two of their offi
cers, for nine years, and the Publick reaping no benefit from it what
ever.
The publick good calls for so effe&ual a correction of this evil, as
to preverit it from ever happening for the future. As there should
be a check upon the balance of a Paymaster-General, whilst he is in'
Office, it is equally expedient, that he should retain his balance at
tort a time as possible after bis resignation; that he should pay it
over to his successor, and the subsequent business be carried on by
him, at least a< much of it as can be tranfadfed by him without eau
fing confufion or delay. According to the present course of business
in this office, upon the resignation of a Paymaster-General, his ac
counts of the year's eflabliihment are carried on to the 24th of June,
or 24th of December, preceding or subsequent to his resignation, as
is most convenient to the publick service; when it is subsequent, he.
receives from the Exchequer, though out of office, his proportion
of the supply of the year to that time, and applies it in difeharge of
the demands upon the service, which acrued down to that period;
but of these demands, some do not come in a course of payment,
others are not applied for till some time after they are due; neither
the nett off-reckonings nor the clearings, which are the last payments
on account of a regiment, are difeharged till fifteen or sixteen months
after they become due; the general, fluff, and reduced officers, do
not all apply immediately for their pay; warrants for contingencies
are frequently opt produced until several months after they are pay
able; and the Paymaster-General has deputies m vulcmt parts of the
world, whose accounts he must have time to adjust; it is therefore
convenient, and prevents trouble to the office, that his business should
be carried on, and so much of the publick money, as is necessary for
that purpose, continue in his hands for some short time afterward# ;
and if the balance be confined within its proper bounds, whilst he is
in office, the iiAcrcft of the publick will not be materially affected by
the detention of a moderate balance, for a few months after his resig
nation.
If claimants for films directed,"but not applied for, in the time of
the predecessor, must according to the present forms of office, have
recourse to the Treasury for new warrants, those forms are inconve
nient, and should be altered; the fdcceffor should be empowered to
pay filch demands^ under the authority give'n to the predecessor,
without putting claimants to the trouble and expence of a second ap
plication.
Was the Paymaster-General to retain his balance untill his ac
counts are finally adjusted, the Publick would be kept out of their
money to a very distant and uncertain period. It is sixteen years
since I.ord Holland resigned, and his accountsare still in the office of
the Auditors of the Impreft unsettled; the present Paymaster-Gene
ral has been in office thirteen years, and the firth three years and a
half only of his accounts are font into that office, and in theit firft
ftagc. Th v publick have a right to be informed how their money
has been expended, and as fpeedjly as possible after the expenditure.
The evils attending delay are many and obvious, both to the person
accounting, and to those entitled to call for the account. Being accus
tomed to go in one track, and long inattention to this point, in the
departments both of the Pafihafler-General and of the Auditors of
the Impreft, added to a great increase of business, have produced
long arrears; it requires, and there ought to be, an extraordinary ex
ertion in both offices, to bring the accounts forward, and to intro
duce and eftatflHli that order and regularity in making them up, and
keeping them, which should be ftri&ly adhered to in every office of
account. To obtain and preserve an accurate and competent know
ledge of the Ra'e they ate in, they should be made up and.balanced
once a year, to a certain Rated time, and as soon as may be after that
Rated time is elapsed. But the time it takes to compleat the payment
of tertain services, and the manner of carrying on some branches of
the business in this office, arc impediments to such a regulation, and
seem not well calculated either for perspicuity or expedition. J here
are certain services for which no fpecifie fu ms are appropriated, either
by the vote of Parliament, or by the distribution in the establishment;
but they are paid out of funds compounded of a great variety and
number of articles, fibßr&Red from various different gross sums,
either voted or allotted for certain purposes: Theft services are,
Chelsea Hospital, the allowance to widows, the eloathing of the re
gulars, Exchequer fees, and salaries to certain officers. One of these
funds is the poundage, which consists of various deductions of twelve
pence in the pound upon almost every individual sum (except the
half-pay, of which the deduction is only fix-pence in the pound)
voted, or allotted by the dißributions in the establishments, for the
army services: out of this fund are paid, iff. the returned pound
age; that is, this very deduction, thus made, is paid back to certain
corps; so that this part of it seems to be deducted for no other pur
pose but that of returning it back again. 2dly A part of this
poundage is applied towards the expences of Chelsea Hospital. jdly.
The remainder pays the Exchequer fees, and. the salaries of the Fay
maftcr-Gcnefal, and of other officers.
The expences attending Chelsea Hospital are paid out of two funds,
blended together; the one is part of the poundage above mentioned:
the other is formed of the deductions of one day's pay of every person
named in feme of the eftahlifhments, and of some of the persons na
med in other of the eftablifliments. To form this fund, and that of
the poundage, and to make these several deductions is the business of
the Pay-Office.
The allowance to widows, consists of the pay of two private men
a Company, and is a part of the eßablifament in every regiment ;
this comes from the War-Office, but the several articles are collected
together from the regimental distributions, and formed into a fund,
in the Pay-Office.
The fund for the eloathing is called the nett off-reckonings; and
is composed of deductions made in the Pay-Office, out of the sums
allotted in the establishment for the full pay of the non-commiflioned
officers and private men, in most of the regiments and corps.
One effect of these operations is, that in making up the state of
every regiment in the Pay-Office, the sum alloted for its pay in the
establishment must consist of fix parts; the poundage, the hospital,
the subsistence, the allowance to widows, the off-reckonings, and
the clearings, and sometimes refpits. This state, besides the busi
ness it creates in the Pay-Office, must be examined, computed and
signed by the agent; for he receives the clearings which is the ba
lance due to the regiment; the truth of which balance depends upon
the justness of the calculation of the other divisions: it mult be examin
ed too, ^ d computed, by the Auditor of the Impreft: for the Paymas
ter-General taking credit in his accouht for the whole pay of each
regiment, and furch'arging himfclf with the total amount of the de
ductions of the poundage, hospital, and widows, in every year, the
Auditor cannot know the accuracy of the surcharge, without an exa
mination of each article thrtt composes ir.
To persons accustomed to the course of -office, these computations
are easy and familiar; but they certainly must take up time; an ob
jcCf, considering the present state of the army accounts, worth at
tending to. If, instead of these deductions, certain Specific diftind
sums were estimated and set apart for these services in the eflablilh
ment; if diftinC taccounts were kept of the receipts and payments,
under each head of service; if the eloathing of the regulars was
voted like the eloathing of the militia, separate from the establish
ment; if the sum allotted to a regiment should be the actual pay,
and the whole of it he distributed amongst the officers and private
men, and paid to them without deduction, at inch times and in
such proportions as shall be deemed best for the service; if every dif
tinCt service had its diftinCt approbation, which can be easily estimated
by the experience of preceeeding years; it should seem as if this
branch of the pay of the army might be carried on in a more simple,
expeditious, and intelligible manner.
In publick trusts, the possibility of a lofi should be guarded against,
as much as the nature of the t'rufts will admit, without any refpeCt
to persons, or placing any more confidence in any man than can be
helped. The sums that appear to have been entrusted to Paymasters
General, are of a magnitude that implies danger to the publick; for
who can give, or find security for the payment of them? At the
liead of this class of accountants, stands an instance of an aClual loss;
the last account that was puffed of Lord Lincoln's was to the 24th or
December 1719, between which, and the -25th of June 1720, four
hundred seventy-three thousand one hundred twenty-seven pounds,
were issued to him from the Exchequer; of this film it does not ap
pear that any account was ever given, nor have we been able to trace,
either in the Pay-Office, or in that of the Auditors of the Impreft,
t^e expenditure of any part of it; neither book nor paper, relative
to this account, is to be found in either of those offices. It has been
the practice of the Paymasters-General, when theywent out of office,
to take with them the books and papers that relate to their accounts,
as their own private property; but as the Paymaster General is an
officer appointed to a publick trust, his office created for the use of,
and supported by, the publick, and his books contain accounts of the
receipt and expenditure of publick money; we are 01 opinion, that
all these official books and papers are, and should be considered as
the property of the publick, and as such, left and deposited in the
Pay-Office, for the! use and information of posterity. #
the regulations hitherto suggested, are upon a supposition that the
constitution of this office continues in its present form; but there is
a modification, which, if it can he adopted, will effectually remove
the power, and therefore the possibility, of loss or abuse; that is,
by taking away from the Paymaster-General of tne forces, the cus
tody of rhe puhliclt cash, and placing it in the bank of England;
this treasury will then be converted into an office of mere account,
and the Paymaster-General, instead of being the banker of the ar
my, will be the instrument only, through whom the army services
are paid, without having the power of applying the publick money
to any other purposes whatever Some judgment may be formed
how far this plan is practicable, by comparing the alteration it will
make in the great outlines of ths business of this office, the receipt,
the issue, the keeping the accounts, and the accounting, with the
forms now in use. The impreft rctiftbe to the Bank; the Bank mult
make the payments, by means of checque drafts drawn by the Pay
matter-General, fpecifying the warrant, and these rvice: the Pay
master-General must keep the account of these receipts and payments,
and the Bank a duplicate; both must join in palling the accounts,
the one producing the warrants difeharged by his drafts, the other
producing the drafts difeharged by payment. Under the present con
stitution of this office, the Paymaster-General keeps his cash at the
Bank; the Bank receives it at the Exchequer on his account; he ne
ver pays in cash, but by his cafhierSdrafts on the Bank: he keeps the
account of all these receipts and payments, as if they were tranfa&ed
in cash: the warrant indorfed, or the warrant and receipt, or the
warrant and regimental pay book, signed by the agent, apd receipt
forthe off-reckonings, ate his vouchers; his deputies pay, when they
can, by drafts upon the agent to the remitter, who is the Bark a
broad, and accountable to the publick.
Such is the similitude between the mode proposed and the mode in
use; and thus far the regulation carries with it all the appearance of
being Reducible to practice.
We are well aware of the difficulties that must for ever attend the
introducing novelty of form into ancient offices, framed by the wis
dom of our ancestors, and established by the experience of ages; they
are considered as incapable of improvement; the officers educated in,
and accustomed to the forms in use, arc insensible of their defers, or,
if they feel them, have no leisure, often no ability, Seldom any in
clination, to correct them; alarmed at the idea of innovation, be
cause it is a change, though from a perplexed and intricate, they resist
the propofol of a regulation, to a more simple and intelligible tyftem.
To trace this alteration through every branch of the business, to
mark all its effe&s, that it docs not in any wife disturb the. pay of
the army, perplex the accounts, or throw difficulties 01 delay in the
puffing them ; to point out the steps by which it ought gradually and
methodically to be introduced, is a work of long furious attention
and accurate examination; but the appearance this plan carries with
it of being practicable, and the advantage it holds out to the publick,
in an office, that certainly stands in need of some reform, afford us
fufficient reason for Submitting the confederation of it to the wisdom,
of the legislature. GUY CARLETON, (L. S.)
T.ANGUISH, (L. S.)
A. PIGGOTT, (L. S.)
RICHd. NEAVE, (L. 8.)
SAMI. BEACHCROFT, (L. S.)
GEORGE DRUMOND, (L. S.)
Office o, Accounts, Surrey-flreet, lOtb Augufl, 178.1.
THE person who was the highest bidder for the two Mef
fuages or Tenements on the north fide of Elliott-street near
the Bay, No. 14 and 15, in the possession of George Thomson and
Thomas Akun, belonging to the estate of Hopkin Price, deceased,
and advertised for sale in this paper on the fcventh infant, having
on tender of the titles declared himfclf unable to fulfil the condition,
the said MESSUAGES are hereby offered to any other pedon, at
the fame price; bu+ if they should not be disposed of, previous,o the
2rft of March, they will on that day, be fold by auction at Messrs.
COOKE & Webb's Vendue Store in Broad-street, on the condition
formerly advertised: the sale to begin precisely at 12 o'clock.
ROBERT WILLIAMS, )
WII LIAM PRINT, } Executors.
JOHN CORBYN MORRIS,)
ALL persons having any demands against the estate of the
late Hopkin Price, deceased, ar r requested to make them
known immediately, and those indebted to it by bond, note or
otherwise, are desired to difeharre r'^c fame as soon as possible.
ROBERT WILLIAMS, 7
so WILLIAM PRINT, , Executors.
JOHN CORBYN MORRIS,)
CO L N^s"^ HAYE S,
No. 12, Broad-ftrect,
Ha^e imported in the Admiral Barrington, Capt. Pafsmore,
and otljer Ships from London,
The following ARTICLES,
JTLicb thev noil!fell on the mofl reafonahle Terms, viz.
CAMP FURNITUR E.
TO be Raffled for, at Coram'^ Tavern, as soon as a fuffi
cient number of fubferibers can be obtained, a confyleat CAMP
KITCHEN, fit for a General or Field Officer, or private family;
at the fame time and place, a compleat CAMP TRUNK. The
terms may be known by applying ar the above Tavern, or of the
Printers hereof. March 6th, 1782.
A NY person possessed ofthe Farce MISS IN HER TFFNS,
will particularly oblige a gentleman by the loan of it.
SOUTH-CAROLINA.
JOHN EGAN, of the Province aforefaid, who is in custody
of the Sheriff of the Board of Police, on several writs of Capias
ad Satisfaciendum, at the suit of Thomas Riddle, of Hugh Rife & Co. of
Thompson Fofer, of Gideon White, and others, having petitioned the
Intendants of the said Board that he may be admitted to the benefit
of the aa made for the relief of insolvent debtors: It is ordered.
That the said Thomas Riddle, Hugh Rife, ^ Ce. Thorn,fon Refer,
Gideon White, and all others to whom the said petitioner is any wife
indebted, be, and they are hereby summoned and have notice to ap
pear at the fitting of the said Board, which shall happen three months
after the date hereof, to flicw cause, if any they have, why the said
petitioner should not have the prayer of his petition granted.
4^ March, 1782," W> SIMPSON, C. Pi
RED port, Madeira, Lisbon,
(berry and Malmfey wines,
in pipes, hogsheads and quarter
cafks
Wines in bottles, London porter
in ditto
Scarlet, blue, green, white, black,
grey, and other fashionable co
loured broad-cloths, with fhal
loons and trimmings of all
forts
Scarlet, bus, white and mulberry
kerfeymires
Buff, olive, white and black vel
verets and corduroys
Spotted vclverets, jeans, dimities,
Marleilles Quilting, Dutch,
French and Queen's cords
Imperial and royal ribs, cotton
counterpanes, moree parches for
gowns, and other Mancheftry
Black Princes fluff, miffinets, alo
peens, luftres, crapes, poplins,
silk cords, ruffels, durants and
calamancoes
A variety of ladies silks
Black and white Barcelona hand
kerchiefs
3-4th, 7-8 and yard wide Irifn
linens
English and India. Chintz
Bordered lawn handkerchiefs
Table Cloths of different sizes
Plain and striped la vns
Plain, striped, checked and sprig
ged Piuflins
Narrow gold and fiver lace, gold
and flver fringe and bullions
for making epaulets
A number of flrong Iron-bound Calks.
Mens and womens silk, cotton
and thread hose
Ladies best London made calli
manco shoes
Mens fine hats and ladies riding
ditto
Gold and silver bands and toffels
Ditto buttons and loops
Sword knots, and best Balladine
silk sashes
Gilt and plated gorgets
Best gilt and plated plain buttons
A great variety of fancy ditto
India China bowls and bafons
Long tea and breakfaft frits com
pleat
Compleat neat fide-board setts of
cut glass, and a variety of other
glass ware
Starch, hair-powder, Windsor
soap, pomatum,wafh balls, rose,
lavendar and Hungary waters,
essence of burgamot and other
perfumes
Blaclting balls, paints, oil, brim
stone, lamp and ivory black
Nells of hair trunks, with brass
furniture
Gilt red leather and large travel
ling trunks
A compleat travelling kitchen,
in aftrong trunk, fit for a Ge
neral or Field Officer
Very compleat camp trunks, and
camp canteens
Military shirts, ruffled and plain
Ditto worsted and yarn hose
Long and short tobacco pipes
White and brown soap, &c.