The British Press; or, Morning Literary Advertiser.
London, England, 1826-10-10 00:00:00

LETTER THE SEVENTH

FROM
THE CHAIRMAN OF THE BOARD OF STAMPS,

TO
TIIE RIGHT HON. T. WALLACE.

Sta—The space unavoidably occupied by the remarks
submitted to the Lords of his Majesty's Treasury, on the
Reports of Messrs. SVK ES and Foams, obliges me to
postpone my observations upon them as connected with
your Commission of Revenue Inquiry, and the common
object which they arc alike intended to effect. I shall only
notice, at present, that Messrs. SYKES and Fi/ROLS,
while they affirm Mr. BRSMNEk to be a person of
" strict integrity," and describe the rest of the officers
concerned in the system in Edinhuree as free from
all imputation, are no sooner cons:rained to admit the
existence of any irregularity, than they boldly and
at once score it down to some misfeasance or neglect
of their superiors in London, and there they leave
it. Your Reports, as Chairman of the Parliamentary Com-
mission of Inquiry, follow in exactly the same track.
" Our general inquiries in SCOTLAND, you as j, " satis-
fied as that the superintendence exercised by the Board in
LONDON, over the collection of this branch of the Stamp
Revenue, was neither regular nor effectual." That it was
not ijkluai is most true ; but while you averred this, no
one knew better than yourself what counteractive influence
it was that rendered it i.oSiTtual.
My last letter embotlietT the remarks offered to the Lonls
of the Treasury, on the Report which related to the office
of Mr. Bremner, the Solicitor of Stamps In Edinburgh.
The following are the remarks which were submitted in
like manner upon the Report on the department of the
Head Distributor, Mr. Ilepburne, and of Mr. Pender, the
Comptroller:—

Stamp Office, March 1. 1822.
AI x !Krupa—The present Report is drawn up separately on the
sante grounds, and for the same reasons stated In the preface to the
former, respecting the Solicitor's department. Upon this head,
therefore, 1 shall abstain from offering any additional observation.
The present Report of the Commissioners of Inquiry commences
with the office of 31r.11epburne, the heed distributor and collector.
It scents difficult to peruse the detail which is given of the system
of managtment adopted with respect to the consignment of Stamps,
without pc-retiring, that under the semblance of check and control,
there is an interference on the part of the Comptroller with the duties
of the head distributor, that is not merely superfluous, but most
singular. It is listed that.

When any Sub distributor in the country wishes for &supply
of stamps, he applies by letter to the Collector, specifying the par-
ticular kind of stamps wanted, and the quantities. He at the same
time forwards a duplicate of this letter to the Comptroller, who,
on reference to the bo.-As, being satistied that the sub.distrihutor
is accounting properly for the stamps already in his {fonds, gives a
warrant or order on the Collector to issue the stamps required."
But where is the neressi.y that Mr. Pender, the Comptroller,
should require this duplicate letter? It is surely for the Head
Distributor to satisfy himself that his agent accounts truly for the
supply he last received, because he acts upon his own responsibi-
lity, and is the person accountable to the public ; he is therefore to
forward the supply rtquiied or not, according as he may think the
former supply atilliciently &mulcted for or otherwise.
But that Mr. Fender, the Comptroller, should be the person, who
on reference to the bruits, and on expressing himself satisfied that
the sub-distributor is accounting properly, is to issue a warrant or
order to the Head Distributor to send the supply required. seems to
be a very extraneous mode of proceeding, and shows the Comptrol.
Ist' to be acting quite out of the sphere of his duty. It appears,
that in receiving this order from the Comptroller—
" Mr. Young (the clerk) then sends the stamps. making out, at
the sine time, an invoke or consignment, which he first hands to
the Corlptroller, who compares it with his order and warrant, and
enters it as a charge against the Sub distributor in the country
consignment book, and also in the general ledger, or check ledger
of wwranta, In his affix, as a discharge to the Collector to that
amount.'

But it is quite clear that no charge can be officially entered
against a Sub-distributor but in the office of the Head Distributor
himself; he is accountable only to him, and no such (nay as is
here spoken of confirms any charge against hitn ; nor can any entry
of a consignment in any book, kept by the Comptroller. discharge
the Collector to that amount. In fact, there is a confused inter-
mixture of the two departments of Head Distributor and Comptrol-
ler which cannot but be considered as extremely objectionable, for
reasons which will be stated in the progress of these observations.
The daily ready money sale of stamps at the Head Office seems
to be conducted in a very exceptionable manner, both as it affects
the responsibility of the Distributor, the interest of the revenue,
and the accommodation of the public.
" regard to the motley received in the Sale Office, the three
clerk. in that department account to Mr. Gray. On Friday they
make an interim payment of the sums received by them during the
week, for which they receive an acknowledgment, and on Monday
they mAce out a detailed account of the stamps sold, sod the cash
received during the week, which is first sent to the Comptroller,
who examines it to ascertain whether the cash corresponds with the
stamps sold, and then enters it in the Cash Book, Check Ledger of
Stamps, and General Ledger, kept in his office, as a charge against
the Collector, and a discharge to the Cleeks in the Sale Office; the
Comptroller then certifies the account by signing it ; it is then cur-
ried by the Clerk, who is to pay the money, to the Collector's
(Kee, when the money is received, entered u. die cash book, as a
charge against the Collector, and a discharge to the person paying,
and the receipt is then returned to him as his voucher of having
made the payment."
The whole of this statement clearly demonstrates that the office of
the tired Distributor is, in the hands of Mr. Hepburn, a mere sine-
cure. The Clerks in the Sale Office, it seems, account for all the
money received to Mr. Gray, Mr. Hepburne's first Clerk ; the
entry of the Comptroller (Mr. Pender) in his cash book forms the
charge against the Collector, and ion discharge to the Clerks in the
Sale Office for the money from time to time received. Ail this
intricacy of check and counter check in Mr. Fender's office, which
is meant to have the appearance of a most rigid and punctilious
controul, is, in reality, neither more nor less than the department of
the head distributor executed in the Office of the Comptroller.
This will appear manifest on following the statement further into
detail.
In the first place, how is it that the Cgrks in the Sale Office, in
thetlaily receipt of money amounting to 130.0 W. annually, are
made to account to the Distributor's Clerk (Mr. Gray)? Why do
they not account to the Diattibutor himself, if he discharges the
duties of his office, and if he Is for that purpose, as the Report
state" "in daily attendance ?" He is person:sly responsible for
all stomps sold, and for all money received in the Sale Office, and
ought, therefore, to be the person to whom they should account.
The Report states—
" That the paements of cash, of whatever kind, are daily en-
tered in the cash.bnok, kept by Mr. Gray, and that he credits
himself with all payments made by him."
There is a great apparent irregularity here, which requires ex-
planation. As these disbursements must be made out of the
Scamp Duties, it ought to appear of what nature they are, and
some estimate given of their amount, as Mr. Gray, the first
Clerk, credits himself fur the total of such payments of cash of
whatever kind.

- ....
Now, nothing eel he more manifest than that all such cash pay-
ments made by Mr. Gray, as Clerk to the Head Distributor, if made
by his direction and mut( r his authority, ought to be placed to the
credit of the Head Di.tributor, and not placed by the Clerk to his
own credit. Jr. feet, judging by the system of management, as set
forth in this Report, the Head Distributor, who, in every thing
connected with the money received in payment of the Stamp Du-
ties, should be the efficient and leading Officer, seems actually au-
rrseded, both in the offir and authority, by his first Clerk and the
Comptroller. For not only does Mr. Gray credit himself for all
payments of cash, of whatever kind, but the Report states—
" That the payments made by Mr. Gray to the Bankers with
whom Mr. llepburne lodges the motley are entered to his credit iti
the account, atal the Bankers' receipts are weekly presented to the
'oroptroller, who retains them, marking his initials in 31r. Gray's
book, as a discharge to Mr. Gray."
it were to he wished that the Commissioners, Messrs. Sykes and
. .

THE BRITISH. PREM.

Scotland, to count the advertisements In each, which he enters in a
book called "rhe Newspaper .Advertisement Boo,' from which
he makes up a quarterly account skiing each printer, which is ex-
amined arid checked in the Comptroller', office, where a similar
account is also kept. This account is then returned to the Collee-
tor's office, with an intimation of the day fixed by the Comptroller
on which payment is to be made to the Collector; and when the
money i• received by Mr. Gray, the receipt granted by him Is also
entered in the Comptroller's not merely as a discharge to
the person paying the same, but also as a charge agiinit the Col-
lector."
When Messrs. Sykes and Forbes, as Commissioners app'inted
to inquire into the conduct of the Stamp department in Scotland,
report in detail what that system of management is, and report it
without anv remark, they must be considered as approving it, and
yet it seems difficult to conceive any course of offieial
proceeding
that furnishes from its very statement more abundant evidence of
its own incorrectness and insecurity.
It can certainly nut be within the province of the Comptroller to
flx the day an which the payment of these, or any other duties,
shall be made to the Collector. Tilde payments ought either to be
periodical and regular, according to the prescribed rules of the of-
lice, or, if circumstances do not admit of this, it should be in the
discretion of the Collector, and of him alone, to fix the day for
p tyment of the duties which it Is his office m receive. The conre-
quence of the day of paythent being fixed by any other person is
obvious; if the Comptroller, for example, should fix the nth of
April l'or the payment of a quarterly acconnt, and the party should
either abscond or become bankrupt on the 11th, would not the Col-
lector's sureties hold themselves exonerated by this act of the Comp-
troller, who officially had fixed the llth as the day of payment to the
? Thls interference, on the part of the Comptroller, with
the responsibility of the Collector, is most irregular and pernicious.
3lr, liertburnert situation is one of great public trust, but at pre-
sent. from the perpetual interposition of Mr. Penile', tt is difficult
to discover from the Report where the responsibility rests. In the
very passage to which I am now drawing your Lordships' attention,
it is stated, that .4 when the money is received by Mr. Gray, the
receipt granted by blin is entered in the Comptroller's book, not
merely as a discharge to t!:e person paying, but also as a charge
against the Collector." In the first place, as these duties are paid
at the office, why are they not ,received by the Head Distributor
himself, and the receipt granted by hint ? They are paid only
(loaned'', and it is quite clear that his receipt for the duties is the
proper official voucher to the party paying then'. The entry of the
receipt in the Comptroller's book is no discharge to Mr. Gray, the
Collector's clerk, nor is it say charge against the Collector. In fact,
the whole management of lie. Pentleett office aeons one continued
trespass on the Puke of Mr. Ilephurne's department, and to inter-
-11:re with his liability and that of his sureties, without affinaling any
check that in the slightest degree contributes to the security of the
revenue. The more closely this is examined, the more strongly will
the observation be confirmed.
Proceeding to the detail of the manner in which the business of
the office taw the daily sale of stamps is conducted, which is under
the same roof, and is called ‘• The Office of Distributor for Edin-
burgh and Leith," I find the same system of interference, on the
I part of Mr. Ponder, prevailing 'n every part
" When any of the Clerks wish a supply of stamps, they make a
written application to the Collector, and at the sante time present
a similar one to the Comptroller, specifying the quantities and kind
of stamps wanted. The Comptroller examines the account kept in
his office for the Clerks, and if it appears to hint that such a supply
is requisite, he makes out a warrant upon the Collector to funiish
the stamps."
But in what manner must the business of the Collector's depart-
ment be conducted, that heshotild not himself be enabled to ascertain
whether the stock of scamps supplied to the Clerks in the Sale
Office requires to be renewed ?-11e, surely, ought to be able to
inform itintrelf of this, by referring to his own account of stamps of
each close delivered out, and, comparing this with his cash account
of stamps sold, the stock on hand of each class of stamps should
immediately appear; and it is in his discretion—in his alone—to
judge whether a further supply is required or not.
That Mr. Ponder, the Comptroller, front accounts kept in his
office, should make out a warrant upon the Head Distributor, to
furnish stamps to the Clerks in the Sale Office, when it appears to
hint necessary, is su. h an utter-inversion of all regularity, as car-
rier; its own comment along with it.
I now come to speak of the profit derived from interest of the pub-
lic money. It was to be presumed that this, at least, would have
been pointed out by the Commissioners of Inquiry, as an abuse to
be rectified, and not adverted to as if it were among the recognised
and established erindoments of office.

When I was in Edinburgh, in 11118, 31r. Ilepburne. anticipat.
ing, no doubt. that the filet would come to my knowledge, sent
me 4 letter, informing me, that he derived a certain emolument
front the interest of the public money, and he enclosed a statement
of the annual amount front 1812 to 1817. Being commissloned to
inquire into the conduct of the Solicitor's department, and having
betides fully sufficient to occupy me. I stated to him that I should
state the contents of his letter to the Board. which I d:d,
the measure, which it.roight be thought expedient to adopt, to be
considered when a general revision of the whole Stamp Depart-
ment, in Scotland, should be entered upon, which, I had reason to
expect, would soon be the case. _

In reply to a letter written to Mr. If epburne, inquiring Whe-
ther any emolument was derived by him from the public money.
between the period of its teceipt and the remittance, he writes
thus:—

Stani!,-Office. August 0,1821.
" HONOURED 8111—In compliance' with the order in your Se-
cretary's letter of the tNith of July, I enclose a note of interest ac.
truing to me on the public money, which remains in the hands of
my harikera, between the nth of one month, and the sth of the next,
the monthly period to which the mthlic account is made up, and
din cash is remitted within two or three days (at most) thereafter,
monthly. Every lta?f•year my banker sends me his cash account of
the public Revenue, in which is enclosed the balance of interest due
to me ; which interest was, when my salary was fixed in 1810, dis-
tinctly understood to form part of the emoluments of the office,
and considered as by no means inadequate for such a responsible
situation as that of [lead Collector of a Revenue to Government of
nearly half a million of money perniinum, and collected, I will yen.
cure to hay, aa far as my department is concerned, with less ex-
pense to the public, than any Revenue of equal magnitude under
Government. '• I have the hotiour to be, &c.

66 Itoncur zicrnrnmE."
" Interest of money deposited in the hands of Sir William Forbes
and Co. from
December 1811, to December 1812 -
Do . 1812, to Do • 11113 -
I/o . 1813, to Do - 11114
Do - 1814, to Do . 11115 -
Do - 11115, to Do - 111111 -
1)o . 1816, to Pb . 1317
Do - 11117, to Do - 11113 -
Do . 1818, to Do - into
Do . 1819, to Do . 11120
__Do_ . 1820, to June - 1621

£423 1 3
447 11 0
450 15 14
56;5 0 4
511) 17 8
5111 8 0
50;1 9 0
541 4 8
523 12 5

273 4 9"

Mr. Hepburne, it will be observed, in the above letter, slates,
that the interest of the public money was distinctly understood at
the time his aalary was fixed, in 111111, to form part of the salary of
his office. Now the Board would, no doubt. be strongly open to
censure, if, atter having at that time procured a fixed salary to be
granted to Mr. Hepburne, in lieu of all allowances, they bad know.
logic permitted this worst source of emolument to continue ; and it
would also appear singular that the Board should gravely inquire
into a fact, which is affirmed as being wi bin their knowledge and
approval. The following particulars will put the case before your
Lordships In the shape in which. to avoid misconstruction, it ought
to have been stated by Mr. Hepburne.
In Augurs, 1810, the period referred to by Mr. Ilepburne, an
account of the aalariea. pmmilage, and extra allowances, of the
officers and clerks of the establishment in Edinburgh, was laid (at
their special desire) before the Lords of his Majesty's Treasury,
which account had been procured from the respective officers by
the noon!, with a view to the abolition of all such allowances of
whatever kind, and g.ving a fixed salary to each officer in future.
Mr. Ilepinime himself proposed to the Beard, that his future
stilary, in lied of all former allowance*, should be 1150/., which was
accordingly recommended by the Board, and acceded to by the
i Treasury. In the Board's Report to your Lordships on th s sub-
ject, on the 111th August, IMO, it is stated that—
" 3lr. Hepburne, the Collector. Informed the Board, in a sera.
rate letter, that in fixing his own Notary, he had not grounded any
claim on the emolument he had enjoyed, arising from the interest
of the public money, while lying in the banker's hands between
the remittances ; that those balances were reduced by the change
lately ordered to be made in the period of remittances, which are
now made a few days after the accounts are closed in the beginning
of each month imitead of at the end of it, as formerly ; and that
the profit of interest had always been possessed by the Head
Collector, and considered as a hie equivalent for the rink in.
cursed, but which, lie says, he must submit to lose, in conse-
quence of the late regulations of the Board respecting the re-
mittances."
%sFeintlitiotuletdgtoo iogat all into the question whether Mr. Hepburne
wa
receive
intetest upon the public money, it is quite
clear that when he thus stated, that " lie must submit to lose it,
in consequence of the late regulations respecting the remittances,"
lie led the Board to conclude that their regulations had had the
effect of cutting off for the future this source of emolument ; whereas
the fact was not so: the means of obtaining interest from the
public money remained as before, and to as great an anwunt as
ever, as appears by the account now produced by 31r. Hepburne
himself. His thus affirming that he must submit to the loss of it
could therefore hare no other object but to silence all future in-
quiry on the part of the Board as to thin illicit source of
profit,. they having been thus misled into the belief that it was at
an end.
I now come to the subject as adverted to by the Commissiosass
of Inquiry.
" It is the practice of hankers in Scotland to allow interest at the
rate of 3 per cent. for cash deposited with then, in a current or
cash account ; and this advantage lie derives from the intermediate
deposit of the money with the bankers, from the ttme he receives it
till he remits it to London.
" We called for copies of the cash account furnished half.yesrly
to Sir W. Forbes and Co., for the last five year', which were's&
cordingly produced to us. Prom these it appears that the allowance
of Interest on the mosey deposited with them fur the fire preceding
years is ma follows:_
"In the year 18111, it is - - .£5lO 17 9
1817 filti 11 2

Forbes, had Inquired why the public money was not lodge:d in the
name, andentered to the credit, of Mr. liepburne himself; and,
also, why the Bankers' receipts should be given to the Comptroller,
and retained by him, instead of being given, u they ought to be,
by Mr. Gray to she Head Distributor, to be kept by him as vouch.
era for the sums from time to time deposited; the circumstance of
the Comptroller marking his initial. in Air. Gray's book, as a dis-
charge to Mr. Gray, called for particular explanation ; for that Mr.
Pender, the Comptroller. should not only retain the receipts, which
ought, In the very first insnince, to hare been delivered over to Mr.
Hepburne, the head distributor, but that his initials only should be
deemed a sufficient discharge to 31r. Gray. is, on the face of it, a
most extraordinary course of proceeding. If any voucher as a dis-
charge for money paid required the signature of a Comptroller, his
name at length should be isubscribed to it, not his initials. I low,
moreover, ran the Comptroller discharge the Head Distributor's
clerk? Suppose n banker's receipt to be lost, and that Mr. Gray,
for instance, as clerk to Mr. Ilepburne, had received MOM. to be
deposited at the banker's, If an entry a 9,000/. only appears in the
banker's book, Mr. Gray would, of course, be called upon to pro.
duce the hankers receipt, ns a proof of 10,0000. being the auto ac-
tin:lly paid ; this receipt, therefore, it is manifest. ought to remain
with him, or rather with his principal, the Distributor, because, it
the Distributor had lost or mislaid it, Mr. Gray, as to him, will
stand exonerated ; but having parted with it to the Comptroller, if
it he lost from his custody, who become. liable? %trill the initials
of the Comptroller on Mr. Gray's cash-book discharge 111 r. Gray ?
Clearly nat. liut in what au:ditto') does all this place the Distri-
butor ? Heir unable, of course, in produce a receipt which never
Was in his possession, and yet he is liable to make good the nun of
10,1'110/. which the aczotant shows to have been received, but which,
by the entry in the banker's book, appears never to have been
paid over. It is difficult to conceive a system conducted with mote
- and confusiqn than is here exhibited, and it seems

petty, and plating it in a Banker's /lends at interest, is an indirect I Hatted to us three separate iestanees, now many years ago, in 'Aid/
source of emobinient of all others the roost indefensible and the it appeared to him that the managing clerks of the sub.distributoel
moat illegal. Even if it were not received, as in the present in. i were not sufficiently accounting for the stamps in their hands. This
stance it is, under circumstances of peculiar aggravation, the was in the districts of Glasgow, Aberdeen, and Ayr. He immetli•
practice is in every point of view so improper as to make it a pro. atcly informed the respective sub.thstributors of the inaeceace-
minent feature of abuse in any office in which it prevails. Messrs. i and upon investigation made by them, it was corrected, but net
Sykes and Forbes, however, not only abstain from condemning it, without loss to the sub-distributors themselves."
but thy immediately proceed to show by what mode of manages I It is not difficult to perceive that the whole department is ill cor•
meet this source of profit might he increased. duc•ed, even front this statement, intended by Mr. Fender to dis•
" We think it is our duty to remark. that if the Sob-Dintribdrors pie), the good effecte Of his vigilance, since it naturally occurs, ort
had been instructed by Mr. Ilepburne to make their monthly re- reading this account, to inquire, how it Should happen that there
mittances to him omen after the itch of each month, when the monthly shou:d be this defalcation In the accounts of three of his Sub. Vis.
remittance Is made by him to London, the slim In the Collector's . !Minims, and the Head Distributor not to discover it, and that tee
hands on which he could draw interest sour:! be gnat= than it is ln the three most impletant of The districts, Glaow, Aberdeen.
according to the present system ; for these remittances do not come end Ayr? Ti appears, moreover, upon the fee:, otitis statement.
into his hands till about the first of the subsequent month, so that ' that the whole of these defalcatiios were adjusted between Mr.
instead of having nearly a month's interest upon the minis re. Pander and the defaulters, without any communicatien with the
mined monthly by Sub. Distributors, lie only draws 'merest fro it Head Distributor, the person wholly and alone responsible fur
the let to the 7th, when the remittance hi London is matte. li'here whatever loss 116411 t be su•tained te fur lit. Pender, it seems, .6 In:.
the Sub.lrstributora remit once a fortnight, interest for an addi- mediatuly informed the Sub-Dietributors of toe inaccutivy, and
dorsi fortnight on their remittances also might have been obtained, ! upon an investigation made by them, it was corrected. but not
by instructing them tr. make their remittances at a different period . without loss to the Sub-Dietrlbutors themselves." The Head Das-
front what they now do. it'e make this remark, became it appears i tributor is here not at all mentioned; and seems to have had no
to us to be but fair to notice that no undue advantage is shoed at in I more knowledge that these Sub-Distribnuoes were not sufficiently
the intermediate deposit of the numey." accounting for the stamps in their hands, than if it were not within
It is to be regretted, that these Commissioners of Inquiry should his province. Indeed this very statement of Mr. Peader ought to
own emu:mincer, as no that when the managing f:lerks of these Sub•Hietritintors in the
thus give their sanction to the practice of a Puliiic Accountant have led to further invcstigadoe, since it ,tapme pear very singular.
vesting the public money at interest, for his
practice can be more productive of mischief, in all directions, or most important districts arc dusonvered to be •` not inefficiently ar.•
can be more required to be suppressed. I counting for the stamps in their hands," that Mr. Pinder should
It is urged that Mr. Iletiburne oniy draws interest from the Ist to I be the person to inform these respective Seth-Distributors of what
the 7th, inet-ad of ciniuriving, as he might, to draw nearly a month's they ought themselves to have been the first to detect. in what
interest. But, had the Cemmissinnets pursued even this fact mama must the duty be discharged in these extensive districts ?
through the course of inquiry to which their 0:7,1 statement Of it It tnitrlll, surely, to have been i.seertained what were the deficlee.
leads, they would have arrived at a result which it would have been cies of those Sub-Accountants, and how they canoe not to be found
lof consitieral!ee importance to have laitl before the view .if your out by tho Head Diairilietor ? Why WES not notice irnmediateiy
Lordships. It appears, for instance, that see average emolument given to the Head Distributor, instead of bring given to the reaper.
derived by Mr. Het•burne, from the interest of tie revenue, is tive defaulters ? flow came the investigation to be made by thee
rather more that e 3 t/. per annum, to produce whit.:, at three per defaulters themselves, as here stated. all the whole Heeled by as
cent., there must alWayil be an outstanding balance of 18,0001. lure arrangemeat between them and the CoMptroller, without any part
ing the whole of every year ; but, if he draws interest only from of the transactions being reported to the Board from the beginning
the Ist to the 7th of every month, them must he always in the 1 to the end ?. The opinion which Mr. Perkier has delivered to the
hands of the bankers an average sum of f 2,000/. during that Commissioners of Inquiry, as to the sestets of management whie:i
period of every month, to produce the above annual interest eI t 3 prevails In the Stamp °thee, is manifestly but very ill supporteel
per cent. There is here much that calls for explanation. It he- Iby the fact which lie here. states in cot.firmation of it.
trays a system of innlvereation in office, with respect to the profit I. ro Lc concluded (o-moirew.]
derived from •:ie public Revenue, which required to be very differ- ll•
cntly dealt with than by showing in what manner it might be
extended.
Haul the Commissioners expressed their disapprobation of this
practice of drawing interest from the public money, as being perni-
cious to the interest of the revenue, and prejudicial to the public
service, and on those grounds had recommended its discontinuance,
it would have been a sufficiently mild mode of getting rid of it;
but, far from this, they proceed to put it to your Lordships whe-
ther it was not to be considered as an allowable tied authorized
remuneration ?
" Mr. Hepburn states to us that, when the poundage, which
he formerly had as a part of his salary, seas taken away in lelti
(at which time his salary was fixed at it. present amount, viz. flee/.
per annum), it was known that lie had some advantage from the
money coining into his hands progressively, during the period be-
tween each monthly remittance."
This is so worded as to be literally true, thoueli the inference
meant to be conveyed is absolutely false. It was knoWn to the
Board, no doubt, at that time, that he derived interest from the
public money, because Mr. Ileplenne informed them of it; but a
fixed salary had been given in lieu of all allowances, and the
Board, as I have meat shown, had been led to believe that their
regulations, with respect to the remiitances, had put en end to it.
All this is suppressed • and as the Commissioners Miele no inquiry
beyond the statement they received teem Mr. Hepburne himself, it
only serves to give eft'Ect to his misrepresentation, and to induce
your Lordships to conclude that the Board not merely knew, in
1810, that he received interest from the public money, hut that they
knew that he continued to receive it from that time to the present,
which, in feet, they did not know, nor had any reason to suspect.
" Ti remains for the consideration of the Lords Cemniissioners
of the Treasury, whether or not the salary, with the additional ad-
vantage arising from the interest allowed by the bankers, be too
great. Before deciding on this, it Must be taken into view, that
Mr. Hepburne is responsible for every cub-distributor in Scotland,
amounting in all to twenty-five. also for three clerks in the Sale
office, and the clerks in the Collector's office ; that thin responsibi-
lity is not a nominal risk, as lie lost about 800/. by the insolvency
of Mr. Gray's predecessor; that he remits annually About 401).80tie
of revenue ; that lie has found security to the amount of 711.8001.,
and further gives his own bond fur 100,000/., and that the stock of
stamps in 'nand is generally above 400,000/., without which he
would be umtble to atfthel proper supplies, as required, to the vari-
ous districts in Scotia' (I."

" Upon this paiut we are not called upon by our instructions to
offer any epieinn, and wr. therefore, refrain from doirtg an."
The Commissioner. or inquiry, however, have net tailed to ma-
nifest rah:le:lily which way their opinion inclines, and to urge
whatever consideration they thought might induce your Lordships
to confirm that

MR. IVILKS AND THE FREEMEN OF SUDBURY.
Yesterday ebenlng an adjourned
,Meeting of the Sudbury free.
men WAS held at the Angel and Crown, U hitechapet to take into
their further consideration the fitness of Mr. Maks to represent
them in Parliarnrnt-

Mr. 3011 K DUCE was appointed Chairman and Mr. Wet.
FITCH his Deputy.
The CHAIRMAN', far the benefit of such of the freemen as were
not preient at the hit Meeting, briefly stated tlia nature of the
charges against Mr. %riling, such as the alleged breach of faith to-
wards his voters, his mining speculations, tite. tte. He then begged
to call their attention to the letter of Mr. Milks, inserted in the
newspapers, On the subject of their meeting. from which it woul,l
be seen that on the seine night he must have been informed of what
passed. He titre read the letter of Mr. Wilks to the papers, in.
winch he describes .the statements made at that Meeting as Kruse
Nisei:node and calls uron the edit ws to insert his contradicter .
The Chairman, in continuation. said he had felt it necessary bi
write an answer in reply in this lever of Mr. NVilks, which he alit,
read. Mr. W:lke, he said, was not a man of hie word, and was
Unfit for a representative in Parliament. Mr. Cotrie, in his letter,
had described him its a man destitute of honour and principle, and
fsr hie part he would never consent to be blentiiled with such a
man, and he for one would petition aleflet his return.
/Ur. ISAAC DUCE. one of the Committee, followed, and remark-
ing on Mr. Wilkie& letter, sold, that certainly he must have nerves
as strong as those of the elephant at Exeter 'Charge, or he could
never have writers such a letter. He had made no statement but
at het he Would have made upon oath. All his statements were
facts, and facts were stubborn things. (He then read the lettet at
Mr. Wilks, commenting on each paragraph as he proceeded.) For
his own part, if he stood alone, he would petition the House of
Commons. Hut they reed tint be afraid of signing the petition
that would ae lironght furarard, for nothing would be done without
legal advice.
Mr. BRAT nook, alluding to the assertion in the letter that the
meeting was got up by other parties, said he could cay Dr. Mit.
the I hail been a promoter of the meeting, fur he had paid lees. for
the beer that was drank.
The CHAT 011 A :4 protrited a linst the vtippoll:ion that Dr. Mit.
elicit had any thing to do with calling the meeting, for he (the
Chairman) was the sole person that called it.
Mr.lsaac Ducts said he had had nothing to do with Dr. Mitchell
beyond mere civility. and was willing to make oath he had never
received any documents or immuctions frohn him.
Mr. KINGSBURY wished Mr. Duce to any whether he had not
been from the Ilk!' of October till the general election in the pay
of Mr. Wilke.

iVheilier the 'placing. the public money out at Interco, for his
own advantage, is a shape in which a public accountant ought
to be remunerated, is a question which cannot be brought be-
fore your Lordships with any doubt as M the answer which will be •
given to it. %filth respect to 'he calling for the cash account, fur-
nished by Messrs. Forbes and Co. it wilt, no doubt, show the
amount of interest received from that house, but it can show no
more; as to any benefit which the Collector or Comptroller (who
kee;s the interest cash book► otheraise derived from the money,
the affair is as touch in the dsrk as ever. There are many ways of
occasionally making more of the public money than three per cent.
allowed by Messrs. Forbes and Co. ; besides sine!), there are other
bankers that allow interest as well as them; and it appears by the
remittances, that an equal share of the public money is d: posited
with five diff..rent banks ; consequently, only one-fifth is vested in
Sir Win. Furbeit's bank. There is no evidence that interest was not
received from the other banks, or that any inquiry on the subject
was in de. little d, the profit being illicit. there was every induce-
ment to avoid the full amount being disclosed, by reference to the
account with Sir William Forbes and Co.. the very source of infir-
motion which would naturally be first applied to in the event of its
being made matter of official inquiry.
It would have been also desirable for Messrs. Sykes and Forbes
to hive ascertained to what extent Mr. Pender, the Comptroller,
participated in the profit of the public money with Mr. Ilepbume,
as the result of the inquiry would have thrown great light upon the
system of management which links the two offices so intimately to.
gether, and would explain the cause of the duplicate account and
interest cash-book kept by the Comptroller, all of which tends to
confirm an opinion very prevalent throughout the Stamp Office in
Edinburgh, that the amount of interest is equally divided between
them. But not only is interest thus made by the heads of depart.
meats, but it appears that even the clerks in tl:e office, appointed
fur the distribution end sale of stamps, derive emolument from the
interest of money which they respectively receive, and open the ac-
counts in their own names, and this with the knowledge and
sanction of the Head Distributor, rile. Ilepburne, and of Mr. Pen-
tier, the Comptroller. The fact is staaal by the Commissioners,
but is stated without comment, and as if it were among the usiral
and understood perquisites of office. Of rile. Neil, the third clerk,
I it is said—

" Mr. Neil has been five and a half years in the office • his
eau), is lOW. and he has no emoluments. except the interest ;hitt
is paid him by the Royal Bank, on the money arising from the
sales, which lie deposits previously to his paying it over to she Col-
lector on the Friday and Monday of each week."
Of Mr. Richards, the first clerk, it is stated, that—
" Mr. Richards deposits the money, which arises from the daily
sales of stamps, in the Royal Bank, in a cash account in his own
name, and receives interest at the rate of 3 per cent."
The Report states. that " in the Sale Office, stamps are sold to
the amount of 134.0001. annually," and yet the Commissioners of
Inquiry do not merely report this practice on the part of the clerks,
of receiving interest at the rate of 3 per cent. without reprobating
it, but they find something to say in Its praise. Atter atatiag the
amount, they add
" Alter all, however, this sum is trifling, and is obviously of too
little consequence to be the sole, or even chief motive, for deposit-
ing the money in the batik, and it must rather be ascribed to the
perfect aecutity which ntteeds it, when there deposited,and the fa-
cility of making wee!cly payments to tile Collector.
Bet would not the security be as perfect if the money were paid
into the hands of the Collector hint telf ? Can it increase the fa.
eility of making weekly payments to the Collector, that these clerks
should send the daily receipt of cash to the Royal Bank, which
they must do at the risk of incrusting some one to carry it, or with
the trouble of carrying it themselves, when they might at once pay
it over to the Collecto-, whose office is under Fee same roof? Is it
to be justified that the clerk of a public accountant should deposit
the public revenue at a banker's, keep the account in his own name,
and receive interest upon it to his own use? All this is bad
enough in the heads of the office; but when it descends to the clerks
it shows the whole system to be corrupt, and that the sub account-
ants have a common interest with the principalsin concealing the
abuses in the profits of which they are permitted to share.
Did not the Comptroller, Mr. Pender—who was privy to these
illicit transactions, and whosestiperintendence of the cash concerns
of the office was so vigilant and scrutinizing!—did lie not know that
the money received by the clerks in the sale office ought to be ac-
counted for, and paid over by them to the Collector; and that this
intermediate use of it, on their part, was a grte.e abuse of office?
And yet those Commissioners of Inquiry report "the great zeal
and unwearied Industry of Mr. render in the discharge of his dutv."
So far from according praise to Mr. Fender, 1 Amid i•sy, that
no system of revenue management, however well contrived. can
bear up against such counteraction, on the part of the 'whet dinate
officers, to whom the importmt trust is committed of carrying it
into effect. There is no doubt, but when, as in the present in-
stance, the officers themselves are alone consulted, as to whether
their respective powers are properly exercised, or whether any abuses
exist, to which effective checks might be applied, that the inquiry
will be answered by an assurance that these duties ate Correctly dis-
charged, and that no checks are called for, or can be introduced
gives of himself and of his with accountsdvantageThesdepartment,
4 such a
dclmwhilcch Mr. i' ende:, the Comptroller,
might
be
expect.
ed from one who could not disclose any defects or mismanagement
without arraigning himself for permitting what it was his duty to
prevent.

Mr. Duct: said, that after the rezular business was eisposed of
he would satisfactorily answer the question. In conclusion he read
the restilutions owed at the list meeting.
Mr. /I UMPH e Joists sail he saw Mr. IVilks last Thursday.
who said he would settle the bilk, Lid told Mr. Score to do so. He
assured him that he would examine the bills and have them settled.
The CII4III3IAN believed that Mr. Score W 3... not now the agent
of Mr. Wilks. The bills were given in by Mr. Lewis. and Mr.
Wilks said he would act lionouraoly when he had taken his sea 1.1
the house. (Laughter.)
Mr. .1 um Es said Mr. Wilks pledged his hanoar to him that he
would act honourably.
Mr. LEWIS wished to explain: He told Mr. W. that the bills
were given to Mr. Score, and after many fruitless attempts to come
to an understanding with Score, Mr. Wilke said that if he slid not
attend to them he would employ another agent. He would settle
all except the 31. and Mat he would not pay till he took his seat.
Mr. Issas: DuCE followed, and in answer to the question put
to him by Kingsbury, said ha had not received a penny either be-
fore or since the election. lie and his brother could get a membi, r
of the House for 20 years past, to present their petition. (Cheers.)
A desultory discussion ensued, in the course of which it appeared
to be the general feeling that Mr. Walks ought not to represent
their borough.
Mr. CIIaRLESIIIBBLE would recommend the freemen to consider
seriously the law as to qualification. If Mr. %Vilks were a disqua-
lified person, then Mr. Ogilby, as next on the poll, would become
their representative. (Cries of No, no t Yes, yes t any body but Mr.
Wilks.) If they petitioned, Mr. O.'ilhy would become their re-
presentative without an election. This was a point to which they
should direct their attention. lie was so told by a gentleman who
instanced the case of Mr. Harvey, of Coldwater.
Mr. 1. DUCE denied the position. Aker Mr. Harvey was un-
sewed, an election took place, and instead of Mr. Russell, Mr.
Baring was returned along with Mr. Wildman.
Mr. ill BOLE said it was a point with which the Electors onglit
to be thoroughly acquainted.
The CIIAIIIMAN, in putting the question whether Mr. W Iks
was a lit and proper person to he their representative, desired Lrlo,o
who thought hint to be so to hold up their right hand.
One lett hand was held up, which created much merriment.
" Now, Gentlemen," nid the (7bairmar, "i on the contrary."
Every hand was then held up. thus deciding that Mr. M tlks is
not a fit represeniative for the Itorough of Sudbury.
The meeting was then adjourned.

FREEDOM -AND INnerENDENCE Or ELECTION. IN T:SE
City or WELLS.—On Thursday last a very numerous ani
highly-respectable assemblage of independent Gentlemen,
friends to then cause of freedom,- dined at the Swan Inn,
in consequence of the following notice having been
published in the Provincial Newspapers:--
" The friends :Ind supporters of the freedom and independence
of election in the City of Wells will meet at dinner, at the Swirl
Inn, on Thursday, the Pith of October text. as a farewell mark oz.
their respect and esteem for its worthy lantlkird, George Bacon;
who, in consequence of his having manfully declined to lead himself
to proceedings in the Body Corparme, of which he is a Member.
the obi:et of which was to enslave his fellow-cititans, has received
notice to quit the Swan Inn. whiolt he has for so many years con.
duct^,l with credit to himself, and accommodation to the public,
and will in consequence be shortly leasinkit.
" ST EWA:WI—John Barrow, E.A. Wedmore; Captain Gold.
ing, Wookey house; W. A. Bobby's. Esq. SVells; Robe, t
Brooks, Esq. IVells ; John Hoare, Esq. VI ells; 11. J. Barnard,
EMI. Welts."
Died at Stockholm, on the 16th of September, the
Dowager Viscountess Boyne, at the residence of hertfriend,
the Baroness Oxer.stiertt, widow of the late Swedish Am-
bassador at the Court of Great Britain.
IVednesday, the 2(ith ult., died at IValworth, aged 19,
Barak, the wife of Mr. Grey, schoolmaster, of ;hat place,
and only daughter of Air. Emmens, of the Sun Intiokbing..
don. The death of this young person was occasioned by a
melancholy accident, that rendered the event particularly
distressing to her husband and friends. It appears that
Mrs. G. was in the act of reaching out of a chamber win-
dow fora cluster of grapes, wit,' she overbalanced herself,
and fell on the sill of the window, with her hands resting
on some branches of the-vine. In this perilous situation
she was obbged to remain till assistance was afforded her.
Being far advanced in pregnancy, the injury she received,
together with the agitation of her mind, brought on •

on prema-
ture labour, and terminated her life, with that of the infant,
in a few days after the accident.
Except as matter of curiosity, there is nothing in the
history of surgery worthy of attention before the beginning
of the last century ; and we could advantageously spare all
the previous writings. The Greeks knew nothing of ana.
tomy, and were therefore necessarily ignorant of physiology.
Even their ingenuity and powerful intellect could not aut.
mount this disadvantkge, although they Were excellent ob-
servers and carried the knowledge of disease as far a‘
inaide:f The Romans -

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