The Sun.
London, England, 1810-08-28 00:00:00

T. T..

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4

TU E S D A V, AUGUST 1810.

OFFICE OF ORDNANCE,
Aug. £7, azo.
1-14 PRINCIPAL OFFICERS of ,HIS MA-
JESTY': ORDNANCE do hereby give Notice, that
Proposals will be received at their. Office,..in Pall-Mall, on or
before Wednesday, the sth day of September next, from sucb Per.
son; as may i4e willing to undertake the Supply of HATS and,
CAPS, for Service of this Deka, Intent, lot a period of Three
Years.

Patterns of the Artie/is may be vieVved upon application at
the Principal Storekeeper's Office 'at the Tower; and the Terms
and Conditioni of the Contra ft, together with all further particu-
lars, may be knt'Avr
.at the Secrct,ity's Office, in Pall-Mall,
Voresaid, asfy day, between the hours of Ten and Four o'Clock,
where the Proposals mutt be delivered, sealed up and indorsed,
" Proposals for Flats and Caps ;" but no Proposal can be ad.
nutted after the said sthdo Sep,ternber, at Twelve o'Clock at
Mon of the same day ; neither -will any Tender be noticed, un-
less the Party making it, or .an Agent in kis behalf, shall at-

By grder of the Board,
,k. ff. CREW, Secrhary.

OFFICE OF ORDNANCE,
Aug. 17, 18io.
THE PRINCIP4L OFFICERS of HIS MA-
yESTY's ORDNANCE. do hereby give Notice; that
Proposals will be received at their Office, in Pall-Alan, on or
before Ile,ibtesday, the sth day of Sept.' next front such. Persons
ac may be willing to undertake the sisitly of HELMETS and
CAPS, for Service of this Dep.irt;nent, for a period of Three
Years.

Patterns of th,sArticles viewed upon applicatidn at.
the Principal Storekeeper's Office at the Tower; and the Terms
and Conditions of the Contract, together with all further particulars,
may be brawn at she Secretary's Office in Pall-Mall, aforesaid,
any day between the fkurs of Ten and Four o'Clock, where the-
Proposals must be delivered, sealed up and indorsed, "_Proposals
for Helmets and Caps i" but no Proposal can he admitted alter
the said sib day of September, at Twelve o'clock at NoOn of the
Same. day rzieiibir will an; Tender'biiailied, 'unless, the Pasty
making Ft, or an Agent in his kebalJohati attend.

Ii) Ordei of Ike Board,

R. 11.. CR VP, gerroiri.

Aug. 17, is..
HE PRINCIPAL OFFICERS of HIS Md-
yESTY'r -ORDNANCE do hereby give Notice, Te',at
P, t.l IS will be received at their Office in Pall Mali, on or, be-
fore If "ednesday, the Soh Dqy 9.1 September next, from such Per-
sons as may be willing to undertake iLe Supply of COPPER
HOOPS for Scrvice of )hir Department, for a period of One
.Year.

Patterns of the Article may be viewed upon Application at the
Principal Storekeeper's (Vey, at the Toyer ; and the Terms and
C.'onditions of the Con rail, together with 4111os:her Particulars,
may be known at the Secretary's Office, in Mall, at .resaide
any Day, be,tu. en the Hours of Ten and Four o'Cbck, lobes e the
Proposals must 6e delivered, sealed up and indo,ed, " Proposals
for Copper' lioops ;" hut no Plop9ta, can be admitte4 a/ler
the said O'Day of Sept. at. Twelve o'Cl,ek at .I\llon of the Jame
; neither will an) Tender be noticed, unless the Party making
it, or an Agent in his Behalf,shall attend. ,
By order of Ike Board, ' •
R. H. CkEW.

1:1a16 .t.tay was punbs,hed, pace is. ba.
SECOR'D LETTER to LorerEIGNMOUTH,
CI,. occasioned by his' Lordship's Letter to the keverend'
CHRISTOPIUR WORPSWORTiI. D.D. with Re-
'thatla-npon 14§1..ordaltip's' Defence of the British and Fo-
reign Bible Society.
_By A COUNTaYGENTILEMAN.

Lontion Printed for F. C and j Rivington, No. 62,
tit. Paul's Church-yard ; and I. Hatchard,. No. rp,
cadilly..

Fou. THETEEvii ANpuu

THE ESSENCE of PEARL arid PEARL DEN-
TI 1' RIC E,.inventM by the'lat. Jacob Hemet, Den-
tist to Hcr Isilajetty and the Prince of Wales, are greatly su-
iierior, both" in elegance and efficacy, to any thing lathed°
made use of; they will etlectually preserve the Teeth in a
sound state' even to old age; will render tllem white and
beautifu' withwut the least impairing 'the k:nainel, fasten
such .as.iire loose, keep such as are already decayed from be-
coming worse, prevent the. Tooth--atch,• perfedly cure the
Scurvy in the Gums, and make them grow firm and close to
the Teeth. They likewise raider the lireathdelicately sweet,
and remedy all those Disorders that
.are the consequence of
Scorbutic 'Gums and bad Teeth. •
They continue to. be sold, Wholesale and Retail, by Bay.
ley and Blew, Cockspur- street, London, Price zs. 91. each,
and ,Retail by T. Scarman (late Partner and Successor to Mr.
Hemet), George-street, Hanover. square.
None are genuine but what have the words '° J. Hemet,
Bayley and Blew, Cockspur-streer, engraved in the Stamp,
and a Label,' Bayley and Blew, Cockspor-street, London,"
pasted on the back of each Baltic? and Box.
N.B. The Essence is Particularly recommended to Pa-
rents.-and Persons. who have the care of Children, as the
greatest Preservative of young and tender Teeth.

PUBLIC EXPENDITURE. •

The Second Part of the Fifth Report of the Com-
mittee on the Public Expenditure of the United
Kingdom has been printed. -
After detailing at great length the general sub-
ject of the audit of all accounts of public
_expendi-
ture, pointing out the.,imperfections in the present
system, and suggesting remedies, it concludes with
the tollowitig recapitulation.
Tour Comurittee have been led- by the novelty
of the subject into greater detail
,than they had pre,
scribed too-themselves in their present inquiry,, and
from' the length to which their investigation his ex-
tended, are compelled to leave. thr future considera-
tion, the subject of tillexarnination and audit clrried
'or. in the various departments of public reCeipt and
expenditure, as well as those of. Scotland and Ire-
land, and to confine themselves entirely to the of-
fice of the Auditors of Public Accounts.

The 'history of the' Audit Office, the nature•of
its duties, and the extent of its powers, as nt pro--
sent constituted, and also the difficulties which
,have been found to impede its prOgressi
ing been fully stated and explained, your Com-.
mittee propose to close their report by succitielly
recapitulating the .principal defects whiCh have ap-
pared to'them to exist in the mcde of examina-
tion and audit :of accounts in that office, and the re-
medies which, in their opinion it Would be expe-
dient to apply; as also to introduce a few remarks
and suggestions which have unavoidably escaped
their observation, and been omitted in the.body of
the rep.ert.
In the first place it has been stated, that the ex-
amination and audit of the public- accounts by -a
variety of unconnected offices, without any de:part-
, Mem. 01 contrOul, is -a radical defect in this branch
of administra,ion, and it is therefore oY,.:ously just
and necAsary that all practicable improvement
should be introiuced into those ,departments- as
they are at present constituted, and more par-
ticularly in the principal of "e, namely, the 'of-
fice of the Commissioners for. Auditing the. Public
Accounts.

It appe:irs on a due consideration of the consti-
tution.and dOties of this. odice, sthat, the Fin-
ci-pal defects maybe enutnetated under the following
heads -

Ist. The adherence to forms tending to no useful
purvose, but evidently, ploducti%e of great incon-
venienve,

2dly. The limited nature of the powers vested
in the Commissioners of Audit, in 'consequence
of restrictions impos,A upon t::em by' the Le-
gislature and Exectri%e Government, rending to
continue the exercise of their discretion in wai-
ters of • accouut within rules more rigid tia,ri
a.44y Mier great department. intrusted with sim.itar
duties.

3dly.. In the imperfea constitution of the office,
and the nature of the regulations ,by vhich it has
continued to he governed.
With regard to' the inconvenient forms Which
impede the ' progress of business 'in the Audit-
Office, your Committee recommend that the.
Auditors should 'for the future make up accounts
for declaration in the form of books, or in some
other tn9re intelligible and convenient form, and
'better calculated tor purposes of reference thin
that now in use. The originals of ACcounts being,
according tO -the present practice, engrossed upon
parchment, and'the duplicates which remain in the
office'lAtritten in very large hand upon paper of very
considerable size, are made up io rolls inconveni-
ently bulky; and. little adapted to . any useful pur-
pose. They have already expressed their opinion
as to the inexpediency of continuing the practice
of -including Insupers in declared Aceour.s, ren-
dered unnecessary by the provis-ons of the 17th
section ZS Geo. 111. c. 52. and loth section 46 Geo,
c. 14 t. as well as' by the use of Ledgers in
the office for charging and discharging Public Ac-
countants.

It has likewise been recommended that the Ex-
chequer ImpreSt Rolls written in English a6d coin-
inon numerical figures, should be made up, and
sent to the Audit• Office et ery three months and
further, that they should contain 6.try distinct issue
made to an accountant, to avoid the necessity of
„calling for special Itnprest Rolls at a considerable ex-
pence and also that the issues in'tnoney or Bank
Notes on the one hand, and Exchequer Bills, to the
Accountant, should be distingui.shed, to secure the
regular retuen and account of the interest due upon
those securities.

The prathee of transmitting. duplicates of ,im-
prest accounts to the King's Itrinethbraneer may
not, perhaps, have been sufficiently noticed ; but
considering the absolute inutility of this practice,
your Committee have no hesitation in declaring
that it ought to be discontinued. The prOcess of
passing accounts examined by the Auditors
through the offices of the Exchequer, anti of .ob-
tainiug the quietus from the Pipe-Office, they
consider as equally useless, and as' having no other
objet than the. profit• of fees arising 'therefrom to
the Officers in • that department ; your CoMmittee
having therefore recommended the abolition of
all fees. upon passing accounts throught tire' Ex-
chequer, are of opinion, upon a.mature considera-
tiot of this part of the subject, that the ()dice for
auditing the Public Accounts ought- to be relieved
in the process of -passing Accounts from all neces-
sary conneaion with •the Exchequer Offices;
.and
th,t upon. the. 01131 declaration of an Account, a
certificate of discharge from the Auditors
,being
substituted for the quietus, should be vine& by
the. Board of Audit to the Accountant,
.and the.ba.
Jamie, if any, v‘)..h interest, charged ender the 39th
and 40th Geo. 111. c. 54. recovered
,by a orpoess
issued for that purpose.