The Sun.
London, England, 1812-08-29 00:00:00

VUBLIC EXPENDEI'f2tE,

The Twelfth:Report of t.h.c•Con:rnittze o P nu.
Eipenditurep'resents notiew pevtation or flcfaint
of enormouv amount, yet it cxpLtio,..3 Chef e..;s4H_7;
condition of some of the, old ones ; Itnr! vel
tion to the new discoveries which it makes, it ma
be obserVed, tiii!t'dishonesty and flegligeuce
not their ckaracter.when they, are evinced oilic in
the waste or fraudulent appropriation of sw.Ail
sums; and there is, therefore, mach in, this Report
with which tile nation ought to be acquhidted,
that theinople at lailge may be in a conaition
_to
. estimate truly the merits of the men •who have
been engaged in their service.

The Commissioners state, in the opening oftheir-
Report, " that the two sums stated to have .been:
irregularly and improperly.. drawn from the .Pay-
Office in May, 1799, and July, 1800, were-paid
by Mr. Steele in February and April, 1807, .with
interest upon both, from the day of their issue, to
that of the repayment." •
Barrow's.defalcation in the. Navy Pay Office re-
mains ataboht 5,6001.; and hil:xs,tlf ab-
'sconded, he has become the\ subject of an out-

tawny.
Hunt, the late treasurer of the Ordnance, „re-
mains also indebted to the public to the a►ziount of
89,8771: -

The case of the late Mr. Fordyce, Receiver-
General for Scotland, is-a remarkable o-iee. This
person's whole defalcation 'amounted to about
50,000/. ; but the-Lords of the Treasury have
come to the singular determination, that his es-. •
tate'shOuld-lie -relieved of so -much of this debt as
was otrasioned,' by the •fallure of the House of
Messrs. Douglii and Cockburn, (amounting toun-
wards of 13;0000 Mr. Fordyce having been induced.
-to place his noney in that bank by the recommenda-
tion of Lord Rockingbam.-. To this.- we have no
objection whatever ; but common justice requires,
that if- Fordyce's estate -is to be. relieved from
the 13,0001., the estate of the Marquis of Rock-
ingham, who made him place the money in Doug-
las and Cockburn's bank, should be made liable to ,
that debt.
• - Upon this point the Report before us justly oh-
,serves is to- be apprehended that tkis deci-
sion may have a tendency to establish a' mis-
chievinis precedent, by holding a public :officer
irresponsible for 'the agents whom he employs ;
it being stated as the reason for indulgence in. I.llr,
•Fordyce's case, that he lod‘,4ed the money, not
with his own bankeri but with one recommended
to him• by the Minister, from whom he received
tt‘e. appointment. Your .Committtee conceive,
that if Mr, Fordyce distrusted these agents, woo
were made most.' improperly an appendage to • the
office,- he ought not to have accepted it ;; but from
.the moment thatlie.consented to employ them, he
became fully, and according to,every principle of
justice., responsible for them."
Tiae Iteportthen goes ~on to observe : " Ano-
ther. circumstance, not perfectly intelligible to
yOnt Committee, the ,remission .of all charge
for.iriterest, prior to the:death of the late Mr.
Fordyce, in July 1809• The suffering of large
sums to remain in. the . hands of accountants,
without even charging them with interest:;frtnu
the time of their quitting odice; or being leg-Or-ed.
.to render their aceoillits and pay their balances,
tends."-ttreountenance that tardiness which• is :in
all cases so detrimental. to the public ). and toilis-
courage the early producing and pas Sing of ac-
counts, which your Committee again earnestly de-
sire.to impress upon the House •as being the only
effective mode of enforcing regulaiity and economy
in a large expenditure." . •
The following is the account of Mr. Goldsmid's
defalcation
Due from Mr. OOldsmid, at the time of
,MS death, oh account of the departments
of the, Pa.ymaster-General
Treasurer of the Navy
'Treasurer of the Ordnance
~„

Total 466,621
" Paid into the Bank of England since Mr
Goldsolid's death, liy the Inspectors of his
Estate; on ateount of the debt due to the
Paymaster General k 3,1196 9" I
Treasurer of the Na:vy 134,395 14 2
Treasurer of the Ordnance 45,000 0. 0

Total .
Z..233,292_3 3

Remains due k 233,329 9

The case of Lord Tyrawley is a flagrant one.—
Itappears that " the Barracks and the Board of
WOrks of Irelandfor.SQl:llC I's; until the 19th of
October, 1803,. Were under the direction and su-
periutendance of Lord Tyrawley, as First Com-
missioner:: his son, Mr. Catfe, being the Trea.;.
surer. The Barracks were then separated from
the Board of Works, and incorporated with those
of Great Britain, and the Board of Works was ar-
ranged in some degree on a different establish-
ment but Lord Tyrawley'-and Mr. Cuffe Ceased.
to have any connection with either of the branches:
"- The annual accounts from the 25th of March;
17.96, to the 19th of October, 1803, were then
outstanding, and not delivered 4 in for audit ; and
the sums of money issited to the Treasurer on ac-
count, during that period, appear from the 12th
Report of Commissioners on Fees, Gratuities, &e.
p. 7, to amount to '1,835,234/."
It appears further, that from the year 1803 up
to the Ist of July of the present year, almost in-
cessant applications have been made to Lord.,Tv-
rawleay, to britigthis account to audit, and hitherto
without effect, except, indeed, it was presented
on the Ist of July, the last period of extension
.mentioned in the Report. This is the conclusion
of the Report-on this subject :-
1 "It appearS that on an application from 'Lord
Tyrawley, for farther time to make up these
siacauuts, the period. was farther exteAtcled by

Mr. Seeretiry Pole, to the 24th ,of June fol-

lowing!.

" This prolongation, however, appears to have
been quite unavailing ; for, on the 27th of Au-
gust,: Mr. Pole, stating: the Report of the Comp-
t rolfer. pf Army Accounts of the sth of August,
they are still outstanding--; -and.'observing,
that sufficient time had been already granted for
their production, requiredthat they be furnished,
without farther delay, •
"On the sth 9f September, 1810, periodical
reports weredireeted to.be,made on the Ist and
14th of every month; fromtwo Clerks of the Bar-
rack-Office, of the. progress .made in prepating
these accounts, which, it appears, was carrying
on under their Management' Lord Tyrawley was
apprised of these instructions, and was again re-
quired, the 13th of October, to' use every possible
exertion for the prompt preparation of these ac-

Counts.
" All these CoMmunications,,hoWever; failed in
_their object; fcir, on the 23d of 'February,
Mr. Pole wrote,
.that the Lord cLicutenaut was
not inforined that any,effectual progress Was made
towards its accOmplihment,7--that he did 'riot feel
himself justified in permitting any farther delay,
and directed the completion and delivery before
• tke 24 of April following.
" The orders for reports from the Clerks em-
ployed were renewed on the 22d of Mai'ch, "1811.
" Another prolongation of the time of delivery
to the 24th of August,
.1811, in consequence of
the death of Mr. Courtnay, one of these clerks,
and an urgent application of Lord Tyrawley there-
upon, was granted by a letter of the 22d-of May;
but SirEdw. Littlehales accompanied it by an
observation. from the Lord Lieutenant respecting.
the importance and magnitude of the account; the
prolonged period of more than seven years since
it -should have been furnished, the...repeated as-
surances made, and latitude„ in point of time re-
peatedly afforded; and the consequent eNpeetation
that they would have been forthcoming at a much
earlier date; and directed that this farther exten-
. ‘sion should be considered as conclusive.
" The continued forbearance of; the Irish Go-.
vernment appears to haVe again.failed of its effect;
foi, on the 29th of October, 1811, the Crown
• Solicitor was'directed to call on the :Attorney-Ge-
neral for his Opinioil.as to measures tor compell-,
ing the parties responsible to prodnee these ac-
counts for_ final settlement 5 and in a sechedule of
papers accompanying that order, several letters and
reports are specified, copies' of which c.ze trans-
' witted to your Committee.
" Lord Tyrawley was apprised of.these instruc-
tions to the Crown Solicitor, in a,very full and

explicit letter, detailing the grounds on which this
measure was at last resorted to : and it appear-
- ing to your Committee, from one of the papers
before them, under the hand of :W. -Hughes. the
Accountant, (No. '27, in .13384:that the whole
remainder of accounts are promised to be fur-
nished by the lst of July, 1812, they forbear to do
mote at present than to impress upon the atten-
tion of the House, andof the Executive Govern-
ment of Ireland, the necessity of attending to the
performance of this agreement ; and in n detault
thereof, they 'venture to express their confident
expectation, that no further delay will be suffered
to impede the issuing of such legal process, as
maycpmpel the delivery of the accounts, and the
,payment of whatever balance may be due to the
• public."
But the most monstrous of all, is what follows :
—Lord 3 yrawley receives an allowance, is late.
Barrack -Master General, of 2,000/. a-year. Mr.

Cuffe's allowance, as late Treasurer of the Bar-
rack Department, was 4001. a-year, until the time
of his death, which happened lately. Both these
allowances ha -e been paid. out of a grant an-
nua"v voted by. Parliament along with tire Mill-
tar Estimates."

(Thinner) 's case follows, and is die iast in
the Report. This man is a defaulter tollie 'amount
of nearly 80,0001.'; and we cannot help noticing,
-with the strongest reprehension, that hiS irregu-
larities were stated by the Commissioneri of Audit
to 'the Lords of the Treasury-, so long Ago as Au-
gust, 1808 but that their representations " were
not sufficiently attended to." We think, in com-
mon honesty, therefOre, that the Lords, of the
Treasury, through whose neglect Chinnery's de-
falcation became So great, should be ansnerable
for all the sums otherwise lOst to the public, after
the representation made by the Auditors of ,Public
Account's. • '

• ' MAILS. •
liartrvEn-1 Gottenburgh, 1 Dublin, 1 Waterfor&
Doe-1 Cadiz, 1 Lisbon, l'Guernsey, 1 Jersey, 1 Gotten-
burgh, 1 Waterford.

PRICE OF STOCKS
THIS DAY AT TWELVE O'CLOCK. •
C ois 5871 I Red.Ann.....594 I thuniltm.... Gipr.

THE. SUN.

JULIV.:II QUO; 11.)1-CEItE PALSUM AUDEAT ?

LONDON,
iATURDAY, kTJGUST 29, 1812.

This morning a Gottenburgh Mail arrived, but
it does not bring us any information of a later,
date front the Russian and French Armies than
that of which we.are already in possession. The
following are extracts from it :

RIGA. AUG., s.—The General Count WIT:ro EN,
STEIN has, on the 30th and 31st of JUIY, atDwor
Jakibora, between Tolotzk and Sebeseb, tot Any
defeated Marshal OUDINOT'S corps, 'and purSued,
hitnto Polotzk,' where he will be under the ne-
cessity of returning back. over the Dwina ; 3,000,
men, two pieces of artillery, and the greatest
part of the baggage, have fallen into the. victors
hands. Count WITTGENSTEIN iS now in pursuit
of MacnoNALD, to liberate Courland and Livonia
from their. oppressors. This victory has 'inspired
our troops with redoubled courage, for thekardour
for the liberty of their native country is great, and
as this ardour goes hand in hand with valour, no

witly scraped together from several nations, aud

differing in their religion, manners, and opinions,
shall are to oppose our disciplined troops, who
are animated by patriotism; .and not compelled
by force,' and whose most ardent, desire is to
be revenged-of their enemfes.. The enemy is on
the western bankiof the Dwina, at the.distance of
20 Ixersts from the fortrefis of Riga ;' his force is
estimated at about. 15,000 men : Gen. GRAND
JEAN'S Corps is at Jacobstad, on the ;west-
ern side of the. Dwina, and is endeavouring to
to throw a bridge across the said river to Kreutz-
burg. 'Riga is in a most excellent state of de-
fence, and has certainly no danger to fear. The
Commandant, General ESSEN, hits detached a
number of troops to attack the light wing
of the Prussian army, and 'cut off the Prus-
sian General, GRAWERT, from Mietau, in which
place there, is • but a vent inconsiderable
gar-
rison. On the 29th July, the corps of General
BARCLAY bE TOLL)", and Prince BAGRATION,
joined each other on the confines of the Go-
vernment of Smolensk. Throughout Russia glows_
a patriotism Which has but few examples
in history, every citizen offering himself to
become in somewise useful the State.—The
youth vie with each other for the glory of
becoming the defenders of theirnation. Hus-
bands. fly to arms, and leave their wives. and
children in the joyful hope of releasing them from
the power of their tyrants, andall appear United.
in the same sentiment, that when their native
country is in danger, all private interests should
be sacrificed to it. We have at Riga received the
intelligence, that the inhabitants of Germany
are now wishing to see that moment arrive Nvben
they shall be enabled to throw off'the yoke under
which they so long have sighed in vain ; and that
they are waiting with impatience for an oppor-
tunity
of so doing is not to be wondered at, they
having soilong been
.used as tools in the handt'of
the disturber of the world. •

STOCKHOLM, A u G. 1 1 .—Their Royal Highnesses
the CROWN PRINCE and the Dnke of SUDERNIANIA
departed from this city for Orebro this day at one
o'clock. Their Royal Highnesses intended pass-
ing the night with the Counsellor and. Knight
ROTIIATT, in Carl Guslattstown.

LODERMLSE, JULY 9.—The recruits supplied by
this place have thi§ day been dismissed to their
homeS, after having encamped for 18 days in
the vicinity of this town, to exercise in warlike
mancenvres. During this time we have enjoyed
theiTiosifferfect satisfaction at seeing a new-raised
corps; within so short a time, attain an extraordi-
nary readiness, and at the same time feel an incline-
-nation-for their new profession. Our native country
may entertain great hopes of such warriors: For
the voluntary teachers it must be a source of
real pleasure. to see the pains they had taken
rewarded with that obedience and respect which
was without exception paid them by the youths.
It is an. assurance for their fellow-citiZens, that
under" such Commanders, the defenders Of their
native soil will never forget that they have to
combat in its defence, and it will be a comfort to an
indulgent Government, that they will not- in vain
be called to battle, when 'their country's welfare
requires the assistance of their valour.

We yesterday stopped the press to state, that a
Letter had been• received from Captain MAL-
cOLn, of his Majesty's ship . Rhin, which is
cruizing off the coast of Spaih. The Let-
ter is dated the 14th instant, and contains the
following postscript :—" More glorious News
from Lord V4LLlNGTON."—Government have not
received any intelligence, nor is, there any arrival
from the Peninsula.

Notwithstanding all that has been said in ' this
and other Papers, to detect the misrepresenta-
tions and expose the sophistry of the Morning
Chronicle on the Sicilian Expedition, it has to-
day returned to .the subject, and now 'appears to
exult because, as •it alleges, that'Expedition Was-
a feint."-F;Jell, if 'a feint accomplished' the
purpose intended, ought notihe Chronicle to be.
satisfied that there was no sacrifice of Four eoun-
trymen on the occasion But the Chronicle asserts,
that Lord NVELL'IN'o•rox Was not acquainted \vith
this feint, or, as, it afterwards denominates it; this
joke. Indeed how dues 'the Chronicle know
that his LOrdship was kept in ignorance ? It is
more probable that be Was not only fully apprised
of the whole intention:of the Expedition, but of
all the circumstances subsequently connected
with it. 'But if the ehroii irie, before it asserts,
were to inquire, it would have known that Lord
WELLINGTON did not expect the co-Operation of
the troops from Sicily till the latter end of
July ; and he well knew that SUCI•IIiT; ap-
prehending such an expedition, would be
. • •
vented froM sending any strong support to IVAR.-
MONT, or the intrusive King. SUCEIgT was
prevented,, and sent but a small pumber, who
joined the latter before the glorious victory at Sa-
lamanca. In answer to the assertion of the Chro-.

nick, that Lord WELLVTGTO*4; _despairing Of the
promised Co-operation from Sicily, resolVed, on
the 24th' July, to retire toWaills Portugal, we:
shall only olrei-ve,' that. previous to that day the
enemy had passed his whole army across the Dowd,
and his Lordship retreated, because by retiring„
upon Salamanca 'bcfrnstrated-tht intention of the,
enemy to cut off his communication between
that place and Ciudad Rodrigo.- A few words.
more. It cannot be the Military Critic, who usually
favours the Morning Chronicle with his sagacious_
remarks, but some bungling substitute who has
manufactured
.the paragraph of to-day as a reply
to our observation on the expedition to Catalonia, ,
which is stated to have sailed, and trusted that every
good effect had been, and would be, produced by
it. Such a tissue of falsehood and misrepresenta-,
tioni of ignorance and absurdity, runs through thv
whole of it as' must make the Military Critic' ccofn-
;
pletely ashamed of his auxiliaries:: A few dayA„
more, perhaps, before the "'prognosticated prop,!:
phecy "bursts the womb, will aflord the best an-
swer to the splenetic effusions of a disappointed
party. We deem them unworthy of any further
notice at present.