The Sun.
London, England, 1846-01-28 00:00:00

~'.,

Tay ihu. Treasury Board and Secretary of State before the
conlineu•ft*eakof the service to which the Estimates apply.
3. Treetlired, ' That it is the opinion of this Committee that such
EsteneatesreC e. • ompanied by a comparative statement of the re-
eeteteg ;ea . • iture, made up to the close of the year previous to
that Wert*. Estimates are prepared.
4. - • • That is the opinion of this Committee that such Es
asat.s, terlards the Colonial Receipts, shall represent the gross
-isenseilin• • their several and distinct heads.
4,-itsgavea,—That it is the opinion of this Committee that as
fikardsf4e Colonial Expenditure, the different charges, including the
ViTargerfff collecting the revenue, be classed separately under their
different heads, and that the same order of arrangement be univer-
sally adopted.
6. Resolved,—That it is the opinion of this Committee, that the
fixed charges for salaries and other personal services be kept distinct
from all other charges.
7., Resolved,—That it is the opinion of this Committee that in case
of extraordinary or unanticipated expenditure, a Supplementary Es-
timate, in the same form as the Yearly Estimate, be prepared in the
colony, and forwarded without delay to the Colonial-office.
8. Resolved,—That it is the opinion of this Committee that imme-
diately after the local examination in each colony of the annual
account has been completed, a comparative statement of the esti-
mated and actual receipts and dirbursements of the year should he
prepared by the auditors or other officers by whom the accounts
are examined, showing under each head of revenue and expenditure
any difference that may have occurred between the estimated and
actual receipts and disbursements of the year, and explaining the
cause of any such differences.
9. Resolved,—That it is the opinion of this Committee that as all
the evidence taken before the Committee proves the superiority of
the double-entry system of book-keeping,—its success wherever in-
troduced into the public departments, and its general adaptation to
the public service, it is expedient that the said system be adopted
tor keeping the accounts of Colonial Revenue and Expenditure.
10. Resolved,—That it is the opinion of this Committee that a cash
book, journal, and ledger be kept in all the colonies, and that the
ledger distinctly represent the various heads of receipt and expendi-
ture, as exhibited in the Estimates.
11. Resolved,—That it is the opinion of this Committee that with
a view to the prompt examination of the Colonial Accounts, in all
cases where a local auditor has not been appointed, provision should
be made for a speedy and efficient local examination of the Accounts;
and the auditor or other officer to whom ch loc examination is
entrusted should be empowered at any ansud all real asonable times to
compire the cash or other balances of the Treasurer, or rely other
officer entrusted with public money, with the balances represented
in the cash accounts of their respective departments; but such in-
spection and comparison are not to supersede the periodical verifica-
tion of public balances by Committees or otherwise, which the Go-
vernors of colonies have heretofore been instructed to institute.
12. Resolved,—That it is the opinion of this Committee that the
accounts of receipt and expenditure, when sent to the Audit Board
in London, be accompanied by the Estimates for the year to which
the accounts belong.
13. Resolved —That it is the opinion of this Committee that the
Colonial Accountants be required to make up and forward their ac-
counts to the Audit Board in London within three months after the
close of the financial year to which the accounts refer, or specially to
report the causes of any greater delay.
14. Resolved,—That it is the opinion of this Committee that in ad-
dition to the accounts sent home after audit in the colonies, copies of
the colonial cash book and journals be forwarded to the Audit
Board.
5. Resolved,—That it is the opinion of this Committee that where
any inquiries or questions necessary for the elucidation and prompt
audit of the Colonial Accounts are suggested by the Board of Audit,
the Colonial Accountant be required to reply to the same within one
month after their receipt, or to send a special report as to the
causes of delay, stating the period at which the explanations may be
expected.
16. Resolved,—That it is the opinion of this Committee that in
case such replies or explanations shall not be received by the Audit
Board within a reasonable time (to be estimated according to the
distance of the colonies and the facilities of communicatioa with the
same), the Audit Beard shall call the attention of the Lords of the
Treasury to the neglect of the Colonial Accountant.
17. Resolved,—That it is the opinion of the Committee, that a
quarterly Report be made by the Audit Board to the Lords of the
Treasury on the state of the Colonial Accounts, showing the arrears
and the causes of the arrears, and calling the attention of the Trea-
sury Board to every case of irregularity and delay.
18. Resolved,—That it is the opinion of this Committee that ab-
stracts of the Accounts of the various Colonies, after being examined
by tile Audit Board, be annually presented to Parliament ; and that
they be accompanied wills copies of the Estimates for the years to
which they refer.
19. Resolved,—That it is the opinion of this Committee that it is
desirable that steps should be taken for ensuring the more punctual
transmission of the periodical Returns of Revenue and Expenditure,
providtd for in the 7th chapter of the "Rules and Regulations for the
Colonial Service ;" and that it is also desirable that a systematic
record should be kept at the Audit-office, in a complete andeoncen-
trated shape, of the results of all the Colonial Accounts rendered to
am' examined in that department, in such manner as at all times
would afford the means, so far as regards the Crown Colonies, of
1,-ing to Government and Parliament specific information on all
points relating to the Colonial Receipt and Expenditure ; and likewise
that the Board of Audit should, from time to time, suggest the intro-
duction of such improvements in the existing modes of keeping or
rendering the Colon,al Accounts as would remove the present arm-
' tulles, and secure a uniform, regular, and correct system of colonial
'book-keeping ; and should also suggest the needful instructions to
the colonial officers for that purpose, and prepare such forms and
i.nodels as may be useful to give effect to these instructions.

CORRECTED THROUGHOUT BY THE NOBILITY.
`,row ready, in ono vol. (comprising as much matter as Twenty
volumes), with upwards of 1,500 Engravings of Arma, &c.,
price 385. boußnd,
URICE'S PEERAGE
AND BARONETAGE,
For 1-46.
- •- •

A NEW EDITION, corrected throughout from the Personal
Cummunications of the Nobility, &e.
AND CONTAINING ALL THE NEW CREATIONS.
" The most complete, the most convenient, and the cheapest work
of the kind ever offered to the public."—Sun.
Henry Colburn, Publiaher, 13, Great Marlborough-street.

----
Just ready, in 2 vols. small Bvo.,
EVEN YEARS' CAMPAIGNING
IN THE
PENINSULA AND THE NETHERLANDS.
By Sir RICHARD D. HENEGAN.
Forinerly Head of the Field-Train Department with the Allied
Annies, under the command of his Grace the Duke of Wellington.
Henry Colburn, Publisher, 13, Great Marlborough-street.

13, Great Marlborough-street.
THE NEW TIMO N. PART 111,
WILL BE READY WITH THE MAGAZINES,
On the 2sl of February.
Also, NEW EDITIONS of PARTS I. and 11. Price Is. &1.
Henry Colburn, Publisher, 13, Great Marlborough-street.

Now Ready, and may be had of all Booksellers, 3 vols. Bvo., with
Portraits of the Marquess Wellesley, from the originals, by Sir
Thomas Lawrence, and Count D'Orsay, and a Portrait of Tippoo
Seib."
101 R S AND CORRESPONDENCE OF
RICHARD MARQUESS WELLESLEY,
K.P. and K.G., D.O L., &e.
Including a numerous Collection of Letters and Documents, now
first published from original MSS.
By ROBERT ROUIERE PEARCE, Esq.
" The importance of this work can hardly be overrated. It is
one of the genuine historical publications of the age"—Llt. Gazette.
Richard Bentley, New Burlington-street,
(Publisher in Ordluary to her Majesty.)

I_IIENRY RUSSELL'S NEW SONGS.
" Man the Life Boat."
" The Slave Ship."
The Rea-Kings Burial."
" The Struggle for Fame."
" Little Fools and Great Ones."
" The Three Despots." (Ignorance, Intolerance, and War.)
" Last nijitt Mr. Henry Russell gave one of his celebrated enter-
talinnents, in which he introduced no less than six new composi-
tions. Amongst them, though all beautiful, we think The Life
host,' The Struggle for Fame,' The Feast of the Despots,' and
'The Slave Ship,' to be amongst the most striking, original, and
effective of any of his compositions. Of the poetry of most of them,
taken from Mr. Charles Mackay's well-known ' Legends of the
Ises,' it is not necessary to speak; a crowded audience received
them with such repeated exclamations of delight as must have satis-
fied the eminent vocalist that he had added greatly to his rising and
well deserved reputation by these compositions"—Morning Paper.
Published by Addison and Hodgson, 210, Regent-street, London.

THE PRINCE'S CLUB-lIOUSE,
Corner of St. James's-street, in Piccadilly.
Notice.—Noblemen and Gentlemen are respectfully informed
this establishment is now prepared for their recept'on, with aug-
enent(Jl arrangements and increased accommodation.
Prluees' Club, St. James's-street. Entrance in Piccadilly, No. 162.

THEATRE ROYAL, DRURY-LANE.
THI4 EVENING
bz repeated a Grand Opera, in three acts, called MARITANA,
Charles the Second, Mr. Borrani ; Don Caesar De Bazan, Mr. W.
ifarrison ; Don Jose de Santarem, Mr. Stretton ; Maritana, Miss
Hoer;li Cazarillo, Miss Poole. In which Mdlle. F. Fabri and M.
Eretin will introduce a new grand Pas de Deux.
Between the second and Third Acts of the Opera Preessor
RISLEY and his SONS will go through a series of their Classical
.arid Popular Exercises.
To be followed by a uew grand Christmas comic Fantomine, called
ITABLEQUIN GULLIVER ; or, Giants and Dwarfs.

TIILATBR ROYAL, HAYMARKET.
THIS EVENING
IVIII be performed ROMEO AND JULIET. Romeo, Miss Cush-
ir an ; Juliet, Miss Susan Cushman.
i'o concluda with A Grand New Extravaganza, entitl THE BEE
THE ORANGE TREE; or, The Four Wisheeds. Principal
&::!araeters by Mr. Hudson, ,Ir. James Bland, Mr. Caulfield, Mr.
C'lric, Miss I'. Horton, Miss Julia Bennett, Mrs. Caulfield, and Mrs.
Stanley,

THEATRE ROYAL, ADELPHL
THIS EVENING
Wl.ll be performed THE CRICKET on the HEARTH. John Peery.
bingle, Mr. 0. Smith; Caleb Plummer, Mr. Lambert; Tackleton,
31r. Cullenford ; Edward, Mr. Selby' Dot, Mrs. Fitzwilliam ; Bertha,
3liss Woolgar; May Fielding, 3liss Taylor.
To be followed by a New Farce, entitled THE PHANTOM
T4REAKFAST. Supported by Mr. Paul Bedford, Mr. Wright, Mlle
Woolgar, Sae.
To conclude with an entirely New and Original Christmas Pan-
tonn:ne, called HARLEQUIN AND POONOONVINGKEEWA.NG-
FLIttEIiDEEFLOBEEDEERUSK.EEBA.NG; or, The King of the
Cfmnibal Islands. Harle
J.
Mr. T. Ireland ; Colurabinc, Miss
fieming ; Clown, Mr. C. . Smith ; Pantaloon, Mr. Mitellenson.

THEATRE ROYAL, LYCEUM.
UNDER THE MANAGEMENT OF MRS. KEELEY.
The Cricket on the Hearth," and " The Enchanted Horse" every
Evening until further notice
EYENING WILL BE PERFORMED
TIIE CRICIitiT ON THE HEAr.TII: A FAIRY TALE
OE.
The Principal Characters by Mr. and MrS. Keeley, Mr. Emery, Mr.
F. Vining, Mr. Meadows, and Miss Grove.
After which will be repeated a New Grand Romantic extravaganza,
4tutitled T TIE ENCHANTED HORSE; i,Y, prince Firouz &hal; of
Persia and the Princess of Bengal. Principal Ctlefacters by Messrs.
Reeky, Wigan, F. Matthews, Collier, Turner, K 1
'lames ces'lames Keeley, Villars, Hodson, Dawson, Howard, Ardeß, klh.
Stalls, ss. ; Boxes, 4s. ; Pit, 2s. ; Gallery, Gd.

PRINCESS'S THEATRE, OXFORD-STREET.
THIS EVENING
=Will be performed the Tragedy of HAMLET. Hamlet, Mr.
gaeready ; Polonius, Mr. Granby; Laertes, Mr. Murray; Horatio,
Mr. Fisher; Osrick, Mr. James Vining; Ghent, Mr. Cooper; Ger-
trade, Mrs. Ternan ; Ophelia, Mies Emma Stanley,
To conclude with the New Christmas Pantomime, entitled THE
lET OF THE KINGDOM ; or, HARLEQUIN AND THE FAIRY
!•:CA, F.
.BELL. Harlequin, Mr. W. H. Harvey; Columbine, Mies
I.3ulten ; Clown, Mr. Fleamore ; Pantaloon, Mr. T, Hill.

ROYAL OLYMPIC THEATRE.
iumwtsliE su
OF THE NEW BURLESQUE.
THIS EVENING
Will be performed THE WILD BOY OF BOHEMIA.
Buy, Mr. Leciercq.
After which will be repeated TIIE CRICKET ON OUR OWN
R. 21 r. In which Mr. James Browne, Mr. Rome; Mr. Cockrill,
and Miss Kato Howard will appear.
concluding with the new Pantomime, unapproachable for glee
and grandeur, called FORTUNATUS ; or, 'MB MAGIC CAP.
1..,,1,1natz", MISS Hamilton; Prince Megrim, Mr. CoekrUl; P4try
ly . .'Ass Bromley' ; Harlequin, Mr. Sm Pantaloon, ; Pantal 2.'r
Clown, Mr. JetTerini ; Columbine, Miss Laidlaw.

The Wild

ASTLEY'S noym, A7.I.IPHITZI7.k.TRA7 OF A R TS.
LAwr WEEK BUT ONE OF THE WON DROUS DOGE
.
is Ev*zning, and during the week, the DOG of the PYRENEES.
3111 consevenee of the many parties being disappointed of witness-
ing the Mornt-ig Performances on Thurselay last, owing to the stop-
Pa V, Westminster-bridge, on the occasion of her Majesty's vial tto
the, 114.,uses of Parliament, Mr. Batty is Induced, in compliance
with 51W wishes of several families of distinction, to announces L AST
GILA DAY REPRESENTATION for To-Morrow, THURSDAY,
..rannary 3.3. when the celebrated Dog Emile will perform, Wm-
:enenciag at Pelf-past One precisely.

ROYAL VICTORIA THEATRE.
sinivi )ygitit Gk. THREE
THIS
E;AND ATTRACTIVE PIECES.
Will be performed THE- ItHINE4I"'H',N.,
Supported by Messrs. Saville, Fredericka, Dale,
AT MILBANK,
Searle.
l'ibastv,e Courci, Mr.
Jierbert, Misses Vincent, Terry, Richardson, &c.
Riggie,
To be followed by A NIGHT OF EXCITEM
Mr• Saville; Marlette
VresOricks ; Le Gra..nV,
Ana; which, Professor 11E313111,7G and lila SONShill hu'esint; „,,,_
un,larailcled feats of Classical Gymnasia than ever yet habee,u—ex—
xiblivi..and surpassing even the celebrated Risley imself.
'To 4293)Clude with WALTER BRAND ; or, A. DUEL IN THE
MIST.'

NEW STRAND THEATRE.
14i, aITLLIPPE'S WONDERS and incredible CHINESE D
LUSO7S will be repeated every Evening, doors open at a quarter-
paot-,Seveii, to
most at a quarter before Eight.
M. Plitllippe's most Popular Deceptions and Peculiar Experiments
will be varied by the Aniusing Performances of the Chiarini Family
and astomAing Feats of the Imerican Brothers.
M. Phißippe will (by desire), and in consequence of the immense
verflws which haVe attended his Mornin% Performances, give a
U
E;raiv Juvenile Faltertainment every Thursday 3foraing, commencing
stt Two o'clock.
Stag, 3i.: Boxes, 2a. ; pit, Is. ; Gallery, 6d.
___..--------