The British Press; or, Morning Literary Advertiser.
London, England, 1810-05-01 00:00:00

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From the time that annual accounts ceased to
be delivered with punctuality, adOitional t ppor-
tunnies were afforded for en improper aci umula-
lion of money in his Iruitds, the nicrease of which
became almost continually progressive; and the
Commissioners of the Navy, whose duty it was Is
call for stud enforce the regular production of these
accounts, neglected to du so.
It is however in evidence b-fore your Committees
that the late Comptroller of the Navy frequently
repre•ented to Mr. G. Villiers, that •his accounts
ought to he more regularly delivered in, and re-
ceived assurances from him that they should be so;
at the same time Mr. Villiers .statettlie:ataeweisy
of haring the imprests made to him in full, when
the pressure of the public service, about the year
1798, made it expedient to pay only to part ; and
the Comptroller was led to believe, from his con-
versations with Mr. C. Villiers, that these was no
balance of public money at that time iu the Ac-
countant's bands.
It is to he remarked, with great regret, that the •
inefficient state of the Navy Office, for a period of
no less than eleven years, is given as au excuse at
palliation of this ornitaion ou the part of the Board
and some of the new regulations adopted under as
Order in Council of Jane 8, 1796, at the ret‘oin-
mendation of the Cinurnissionen of liainiry, are
alleged so a principal cause of the defectise state
of this Office.

The strongest representations from lite Nary
Office to the Admiralty were made an this subject,
at different times, from 1800 to 1807 ; one great
and obvious inconvenience was pointed nut, 41• wis-
ing from making the Chief Clerk in the office of
Bills and Accounts, Secretary to the Committee of
Accounts (which was recently formed of three
Members of the Board, agreeably to the directi, ns
of that Order in Council) while the s.me person
had the superintendence also of the Foreigu Ac.
counts; this inconvenience the Navy Board codes.
Toured to remedy by some officill serangeasents,
which diminished, but did not rem-ve the evil ;
and it continued to be felt, until the duties of these
separate departments were allotted to threedistinct
officers.
The hardships suffered by the clerks in general,
from the low state of their salaries, and the abolition
of fees, the consequent inactivity arc! languor %%Inch
prevailed in the different departments, and the
difficulty of carrying on the business, are ennuce-
rated in this correspondence: but the actual evils,
from the accounts not being jined, are not perhres
set forth with sufficient force, or with thew details
which were calculated to impress the Admiralty
with a due arise of them. XOUT Committee, how-
ever, cannot but remark the neglect with which
these representations were treated. No answer
whatever appears to have here) ins& to them Inv.
fore June, 1.06, and no remedy wig api,lied by the
Admiralty until November. 1807, to a case which
involved the efficiency of this great and MOO inc.
poriacit Office of Account.
The balance exhibited io Mr. a Valli r•'s
monthly remind, immediately subsequent ro
December, 180.2, when she balance was 177 8471.
amounts to no more than 2.2.551. mild alter iice3lst
of December, 1803, when the balance upon the set-
tlemetit of the general account for that year, t ruled
to be 9464391. the balance to whi. 11 his MAWe was
subscnbed.amounited only to 12,0131.
Your Committee. notwithstanding Lime pains
taken to discover the method by which tors- monthly
balances were made to exhibit so ti!lat ions a view
of the whole sum, actually iti the Accoontant
hands at any given time, have not been olio to
satisfy themselves, me to the particular mode bit
which the real befance was kept out of sight. It
14 as sogsrstra by ogle of the late marine ~.cerks, that
such parts of the imprests as werenet stoti% pa w t iu
the current month,were never snharqueally bra
to account; but, with the eecoptcon of I,Oonl.
(•Intwa out 0" 144 h July, 1799) than is cerwitile

I

ho founilntion for this suspaion; and it seems pro.
Wile, that the generslity or the statements of ex-
penititure; nn the monthly accounts, unaccompanied
as they necessarily were by any vouchers, may have
servedi as a cover for lug, slum, of money, winch iu
feet never may have bleu applied to the public
service.

Not deeming it essential to pursue this pert of
the subject forther, your Committee applied them-
selves to ascertain want steps had beeu taken, upon
the discovery of these deficiencies, to secure the
public from loss; and they find that extents were
issued to the whole amount of the Accountant's
property; which, however. falls far short of the
111114.1111 T. fur which Mr. C. 'Villiers appears to be
responsible to the public, unless there should be ar-
ticles of iliseharite unknown to your Coininittee, -or
to the Navy Office, iu the present unsettled state
of his accounts.
The debt for which the extent was issued is
9.64,5071. ts. 6J. the value of the landed property
" ebt"ll4te'l at 93.6071. 20. ntl. There is silso
!..-1,6191. 10s. tOil....three per cent Consals, and the
security :riven on his first hiking of the office, which
was for 10,0001. The bond executed in 1792, iso
however, not forthcoming ; and there is reason to
think, that tin honerwesexecuted on his subsequent
re-aiipoiscioesly in Iso3 ; altheingh it was made
condition of his 'holding the (Ace. that he should
give security in the s6nt of 10,0001. without refer-
ence to the security taken in 1„79.2.

•
Your Committee annot liVoitt observing upon it
SP On omission of duty in the Board of Admiralty,
by ,chum he was re•appointed, not to have take., a
second boor]; and the loss of the first, which re-
mained in the Admiralty about the year 1806,
thews is culpable carelessness as to the custody of
such iinoortaut instrumeats. Securities ought to
be taken more frequently than has hitherto been
the usage, from all Officers, in every department,
who hold situations connected with the receipt or
espeod:ture of piddle money. And your Com-
mittee recommend that reulations should be esta-
blished to that effect, tinderr the directions of Ills
Majesty in Council, ur of the Commissioners of the
Treasury.
Large issues continued necessarily to he made
between the end of 1804, and the time when the
late Paymaster quitted his office, amounting to
2,0045,8921.; hut though this sum swells most con-
siderably the Wailer of money to be accounted for,
calculations which have been formed in the Navy
Olfici• lead that Board to conjecture, that the whole
of it has been applied to the service for which it
was imprested.
An Account, furnished from the Oificr of Paymister of Ma-
rines, of mom", psid on the Royal Marne Service, he.
sweep, Ist January taw., to the latest period to which the
same is made up.
To paid from tat. Jan. to 3lmt Dec. illos, 1.339,001 9 11
The account of this year appears to be
closed, but nut exannued by the late
Paymaster.
To paid limo Ist Jan. 1u 3151 Dec. 11106, L. 339,793 13 31
The etnitinefut expense of this year is
nut made out nor included is this
sum.
To ptad from Ixf Jan to 31st Dee. 1807, L. 337,1199 14 61
The coutingent f %lirtis,, and salaries,
mild in this year, :4re nut wade out
Ili,. included to this sow.

I-Itsib>393 9 111
By tht: b,oks of the late Paymaster, the accounts for tett*
spilt ar eery nuptefect, and those fur I nog ate uut beguu to
br made out

The whole ainouit of balances in the hands of
Sub-teecoutituritp,tyansferred by Mr. Villiers to the
present Piyns , when he ►ucceeded hid), was
no more than <20,1461. of which easel. was drawn
for, or due for, service performed.
The Suiwaecountalits were the Deputy Pay-
masters of the four division% of marines, seven iu•
specting field officers, connected with the recruiting
service; and more than one hundred recruiting
officers.

In the course of these imestigations, it became a
matter of consideration how far the continuance of
the Office of Paymaster of Marines may be neces-
sary for conduct* this branch of the public ser-
vice; your Committee hearing in mind, that all use-
less offices ought to be suppressed, and that every
additional channel through which pithhe moue),
flows, affords an additional hazard of the misappli-
cation, detention, or loss of a part of it.
Recent experience, in the cases of the acts for
regulatilig the Offices of Treasurer off the Navy,
(25 Gen. 111. c. 31.) and Treasurer of the Ord-
nance, (46 (ho. M. C. 4.5.) iaducre • re.:sonahle
mistrust, as to the efficacy of all legislative provi-
MOW and directions; in cases where the temptations
to a contrary practice are rent, the means of eva-
sion have not bee!' found sonnracticalile.
The Commissioners on Fees, &c. 17A7.) in
their third Report, p. 104 and S. referred to. and

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printed in the proceedings in consequence of the
Finance Reports, 0. 11, pronounced an opiii.na as
to the inutility of this office which, 4. besides he-
ing un unnecessary expense, tends to multiply Re-
counts, and disperse the public money; as there
will always be a balance left in the hands of each offi-
cer to whom any portion of it is issued ;" they 1!..11..
tinne, that, •' this office ought, in their opinion,
to be carried nu in the office of the Treasurer of the
Navy, not only as tieing a branch of the pay of the
Nave, 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
purpos.4."
There was at that time an Agent as well as a Pay-
master, the former of whom acted as Deputy. and
transacted almost the whole of the business and
the Commissioners recommended the continuance
of the efficient person in the office, with a salary of
dOOl. and the discontinuance of the Paymaster;
bat the Board of Admiralty. deeming it mote ex-
pedient to reverse the suggested improvement. abo-
lished the first. and continued the second ; the
great diligence and regularity of Mr. G. Villiers,
who was represented in the Report from the Admi-
►alt•, of Auglist, 1799, O. 11. as an able and at-
tentive Officer, by whoa], 'Mee his appointment in
1791, the business of nearly the whole of the Ma.
rine Department had been conducted, being gi►en
at • reason for disregarding this recommendation
of the Commissioners. The removal of the Agent,
after a seance of 28 years in the Marine Depart-
ment, sag attended with an annual expense. in the
nature of a compensation, paid out of the marine
poundage and stoppages. end directed to be in-
serted in the Paymaster's •unnal arcount.
In order fully to •.certain the expediency of car-
rying into effect the recommendation of the Coin•

eatssioners oil Fees, as to carrying en the "business
of this office, and consolidation,' it Kith the de-
pertinent of Treasurer of the Nuvy, your Com-
mittee esatnined several persons, whose practical
knowledge and experience, in various branches of
the naval service, enabled them to farm the best
opinions upon this subject. Sir Andrew Suape
Ila miaow], late Comptroller of the Navy. gave it
us his opinion, that the continuance of the office
of Paymaster of Marines is of no advantage to the
nubile service, as All intermediate office betwt en the
Deputy Paymasters ;III(' Agents, and the Treasurer
of the Navy ; and that the said office does not in-
terpose an etfectual cheek upon the expenditure of
public money. The present Comptroller of the
Nuvy, Sir Thomas Thompson, gave the same opi-
nion, hut less decisively, stating, that he did out
perceive that any inconvenience to the public 'ser-
vice %API likely to arise, if the business of the Pay-
master were transact.ed in the office of Treasurer of
the Navy, excepting 0101.614 'nigh\ arise from want
of room. and some necessary augmentation of the
estalilishutent.

The Right l lon. Georgelteuie. Treasurer of the
Navy. gave it se his opinion. thus no inconveni-
ence would occur to the public ber vi ce, if the pay-
uncut of the marines. while an shore. were i►sued
directly hum his office, to agents. or deputy pay.
masters. instead of pluising through the haudiof
the Paymaster of Marines. It would of course
require some additional 'establishment, probably
the seine as uuder the present system, but err-
taint) not u larger ; et the seine time he represented
that a difficulty would occur, toot want of issue ia
his office.

Mr. Rose further stated, that, excepting as to
the want of room, the widow? pensions (rehit Mg, to
the a ival service) might also, without iiicouveni,live,
be paid at his office, either directly or by remit-
tances, instead of being paid by a separ.te inty-
master, appointed for that single duty.
'lite present Paymaster of the Navy, Mr. Smith,
did not point out any objection to placing the offi-
cers now in the marine pay office under the onward
of the Treasurer of the bisvy ; who, being in the
course of paying about 1.30,000 seamen, could, in his
opinion, without much inconvenience, my 30,000
mai ine..

Captain Vert°. one of 'lie four Deputy Paymas-
ters, concurred in the :me view of the proposed
alteration, as nut !mini.; to ally s.ractical incoove-
nience, if the issues of limey to the Deputy Pay-
masters should be mad, directly to them from the
Treasurer of the Navy.
The only opinion received by your Committee, in '
contrailictien to this proposition, was that of Cap-
tain Kempster, an Agent fur several Officers of
Mottoes ; who conceive,) it to lie es.ential that ei-
ther the Paymaster or Agent should be retained,
and that it would have been much better if the lat-
ter had been continued, and the former suppressed.
But the reason given by Captain Kempster did not
appear to establish any grounds either of cheek up-
on the expenditure, or of expe.ilition in the passing
of accounts, which would justify the continuance of
this office ; and indeed his op' • was founded in
a considerable degree on the ability and experience
of the Officer who was the Agent at the time he
spoke of.
Your Committee, therefore, do not hes;tate in
recommending to the House, that this office should
be forthwith suppressed ; and that the business
should be transacted in the office of the Treasurer
of the Navy. under whose direction drafts may he
prepared of such regulation". and au estimate of
such an establishment, as may be necessary fur that
purpose, which ought to be submitted to, and ap-
proved by, the Commissioners of the Treasury.
It mai deserve consideration, whether some, of
the houses in Somerset-place, as they become va-
cant, may not be applied to the extension of such
offices as are at present cramped for want of room.
Your Committee being of opinion, that official
houses are (except in some special cases) an impro-
vident mode of adding to salaries. or of paying
public servants, inasmuch as the charges ill the
public, for building in the first instance, end for
continual repairs afterwards, are out of all propor-
tion to the benefit or accommodation which is de-
rived to the olfieers who inhabit them.

The discovery of Mr. G. Villien's default, led to
the detection of another, of very inferior amount,
but gritting principally from the same causes, in the
Conductor's department, under the Trtasurer of
the Navy.

The bu•ines of the Conductor is to pay all coo•
tingekt and incidental expenses incurred in the.
Trrsc.urer'a Office (amounting annually to 13,000
or I 4,0n0t.) for which purpose money is imprested
to bun from time to time from the Navy Ilo.srd, on
the authority of letters from the Paymaster of the
Navy, stating that the balance stands according to
the certificate of the Conductor, which is inclosed in
ea la letter.

It is the duty of the Paymaster of the Navy to
examine and certify, to the Navy Board, the Con-
ductor's half-yearly account, retaining the vouchers
in Ins own office. These half-yearly accounts do
exhibit the money iniprested to the Conductor,
nor the balance due from him. The particulars of
money imprested are kept in the books of the Navy
Board ; but the applications for imprests pass
through the Paymaater's hands, who keeps no ac-
count of those imprasts; nor did he conceive that
it was his duty to compare the sums advanced to
the Conductor with the sums expended by him.
The Commissioners of the Miry pronounced,
after full deliberation, that the Conductor was not
an ari.ountant with their Board fur money received,
as they had no rontroul over it, and as it was totally
out of their power to aseertain,whether the baluoces
stated in his application for money were correct,
milers they were in posse,sion of his accotllliN and
of the vouchers for his payments, up to the date of
his applicsition. The letter from the Navy Board,
dated February 16, 1810, from which this opinion
is extracted, concludes, that •' in all probability it
would never have occurred to us to compare the
belance upon the Conductor's account with the
balances stated in his application for money, unless
the discovery with respect to Mr. Villiers's account
had excited a suspicion with respect to all other
Accountants."
Mr. Charles Barrow (the late Conductor) was re-
sponsible fur the !Weise. of 3.7131. at the end of
1808, which was increased to 5,6891. in January
1810.

Ao extent has Leen issued against him for the

sum dye, but there is no probability that more
than 5001. will be recovered. No security was taken
for thy due discharge of his duty, sof has it been
usual to require it in that department. A case has
been laid before the Crown Lawyers for their opi-
nion, as to prosecuting Into crunivally.
A mode of effectual cheek, with regard to the
future balances, has been provided; and security
has been taken in the sum of %MM. frow the suc-
cessor of Mr. Barrow, in pursuance of a winute of
the Treasurer, dated 12th March, 1810.

The incidental and contingent expenditure
within any office ought anqat stionably to undergo
a strict examination, is the tint instance, by tl►e
superiors in that department; but its Rual audit
and allowance ought not to rest there; as no office
whatever should ha suffered to remain responsible
only to itself ; and fur this reason, as well as for
those which are before stated with reference
to passing the Paymaster's annual accounts,
your Committee consider, that the practice,
which was established by the Order in Council,
gth August, 38o1i, 4. by which the Navy Board, to
whose examination and coutroul the contingent ex.
'senses mete formerly subject, are directed to allow
them on the eertificute of the Paymaster,' (fourth
Report Comm►isaioners on Fees, p. 136) ought to
be discontinued; and that the vouchers themselves
should he transmitted, together with each half.
yearly account, for final examinution by the Navy
Board.

A default to the amount of 93.9261. in the ac-
could of the Treasurer of the Ordnance, would
naturally have found a place in the present Report,
if it had not undergone the investigation of the
Consmissimiers of Military Inquiry, who have
lately presented, iu their Twelfth Report, au ample
and distinct detail upon this subject. Your Com-
mittee, however, desire, in pas4lll* to call again
the attention of the House to the practical ineffi-
ciency of the late kit for the regulation of this
office, and to enforce the observations of the Com-
missioners in p. 17, rr That upon the second ap-
pointment of Mr. Hunt, in lest), the not ticking
■ny security from him," was a great omission of
duty.
From the inconveniences and losses attending
either an imptrlect or tardy examination of ac-
counts. your Committee are led to the more exteo-
sive subject of the general audit of accounts, and
to the constitution of the present Board of Coin-
mi-sioners molt'? 46 Geo. HI. c. 141.

It was noticed in their Report upon the Pay-
Office ; and some part of their attention iii the too
succeeding sessions has beets directed towards this
most essential objet, while they were carrying on
their other inquiries.
The novelty arid untried effect of some of the
regulations under which the Ltoard of Auditors
were beginning to act in Iso7 and 1808, formed
one of the chief obstacles which prevented your
Committee from proceeding further to collect ma-
terials for a full Report upon the present system of
examining and passing the accounts of all the great
brioches of public expenditure, and laying then
before the House at a much earlier period.
Without an effectual and sprit tly audit, the House
may rest assured that all other Om kii and provisions
will prove ineffectual to secure the interests of the
public against fraud o► negli:,elice. The evils of
both have been long felt, rind fre nently exisrsed
to view; and various attempts have been made to
counteract thou, by regulations, which h:,er from
time to time been altered, modified, and revised ;
with what success and utility 3 "or CoiomiUre will
proceed to consider iu the second part of this Re-
port.