The Sun.
London, England, 1810-05-01 00:00:00

pencesaatrilly incurred. No examination as to the
state of his accounts, which remained unsettled
for seven years at the period, of this re-appoint-
ment, appears to have taken place, nor was
the amount of his balance known or inquired into ;
which is now ascertained to have, been, at the end
of the-year 1802, 1177,8471.
" Ills accounts, which had been passed with toler-
able regularity and expedition in the years 179.4
and 5, fell into great arrear in the subsequent years,
bi)th as to the time of delivery and the settlement
of them.

An Account, spewing the dates of Mr. Villiers's. Accounts;
the time when they were received ind passed; and the Ba-
lance upon each.

Balance due
When A•c. Whet► Ac. from Mr. Vii.
counts were counts were ikrs as ack_pow.
received. passed. 'edged by him.

Dates of Ac.
counts,

From Jan. To

Sept. t 0,1793

Dec. 31,1794

ICI3OO 13 -

to Dec. 31
1792,,
For 1793 Not known. I Do. I 59,3,7 15 9
--!- 1794 luly 28, 1795 Dec. 3 t , 1795 38,540 tt 6
' 11795 Apr. 26,1797 Dec. 9, 1802 26,,42 I si.
1796 NOt known. Nov. 4., 180; 65,150 86i
-1797 July 7, 1805 July 6, 1806 74,124 18 4
1798 Not known. Dec. 6, 1806 111,663 2.3
1799 Dec. 23,18;6 Apr.2o, 18 7 95,393 to fq
--. 180, Aug. 22, 1807 Oa. 24, 1808 129,113' 15 41
-- 18ot Oa. 24, 1808 Apr. 24, 1809 16§,z98 11 7
--- , 1802 Feb. 21,1809 July 21,1809 177,847 9Si
-- 1803 Apr. 11,4809, Do. - 256,539 7.8
.6.---• IEO3 A ug. 14, 1.809 oa. 6, 285,038 15 4i
a From the time that Annual Accounts - ceased
to be delivered with punduality, •addit:o.ial oppor-
tunities were afforded for an improper accumula-
tion of Money in his hands, the 'increase of which
became almost continually prooressive ; and the
Commissioners of the Navy, wrtoSe duty it was to.
call for and enforce the regular produaion of these
accounts, negle&ed to do so.
`,! It is however in evidence before your Com-
mittee., that the late Comptroller of the Navy fre-
quently represented to Mr. G. Villiers, that his ac-
counts ought to be more regularly delivered in, and
received assurances from him that they should be.
so ; at the same time Mr.
,Villiers stated -the neces-
sity of having the Imorests made to him in full,
when the pressure of the public service, about the
year: 1798, made -it. expedient to pay only in part
and the Comptroller was led to believe, from his con-
versations with. Mr. G. Villiers, that there 'was no
balance of public .money at that time in the'AC-
CoUntant's hands.
"‘c It is to be remarked with great regret, that the
Inefficient state of the Navy Office, fora period of
no less than t 1 years, is given as.an excuse or.pal-
liation for this omission on the part of the Board ;
and .some, of the new regulatie.ns adopted under an
Order in Council of June Bth, 1796, at the-recom-
mendation of the Commissioners of Inquiry, are
alleged as a principal' cause of the defective state of
this office. . , . .
. .
' " The strongest representations from the Navy-
Office to the Admiralty were made on this subjett,
at different times from 1800 to 18. 7. One great
and obvious inconvenience was pointed out as aris •
ing from making the Chief Clerk in the office of
Bills and Accounts, Secretary,to the Committee of
of Accounts (which was •recently formed of three
Members of the Board, agreeably to the directions
`of that Order in Council), while ,the same person
had the superintendance also 'of the Foreign Ac-
counts ; this inconvenience the Navy 'Board en-
deavout et; to remedy by nUIIIG viliCiol orrangt.on.iltC;
which diminished, but ' did not remove the e% it ;
and it continued to be felt, unttl,the duties of thtse
separate depAttnents were al:otted to three distinct

officers.
•
The hardships suffered by the clerks in gene-
ral, from the low state of their salaries and the
abolition of fees, the consequvnt inadivisy and
languor which prevailed in the different depart-
ments, and the difficulty of carrying on the busi-
ness, are etita: erased' in this correspondence; but
the a6tual evils from the accounts not being passed
are not, perhaps, set forth with sufficient force, or
with those details which were, calculated to impress
" the Admiralty with a due sense of them. Your
Com►nitteet however, cannot but remark the ne-
gleet with which these representations were treat-
ed. No answer whatever;.appears to have been
made to them before Jiine, 1806, and• no remedy
was applied by the Admiralty until November, t 807,
to a case which involved the efficiency of this great
and most important office, of account.
" The balance, exhibited in Mr. G. Villiers's
monthly accouet immediately subsequent. to 31st
,December, isoe, when the balance was 177,8471.
amounts to no more than 225b1. ; and after the 3ist
December, 1803, when the balance upon the settle-
- ment of the general. accountof .that year proved to
be-256,5391• the balance to which .his name 'was
subscribed amonnted only to 12;0551.
- "Your Committee, notwithstanding some pains
taken to discover the method
,by which these
monthly balances were made to exhibit so falla.
_ cious a view of the whole, sum a,Elually in the Ac-
countant's hands at any given time, have not been
able to satisfy themselves as to the particular mode
by which the real balance was kept out of sight. It
was suggested by one of the. late Marine Clerk's,
that such parts of the Imprests as were not re-
• eelved within the current month,- were never sub-
sequently brought to account; put, with the excep-
tion of 1,0001. (drawn out on the t nth July, 1799)
there is certainly no foundation for this suspicion ;
atSd seenis probable that the generality of, the
statements of expenditure in the, monthly accounts,
unaccompanied as they necessarily were by any
vouchers, may' have se►ved as a cover for large, sums.
of money, which in la6l never May have been ap-
plied to the public service.
" Not deeming it essential to pursue this part-of
- the' sul?jeEt further, your- Committee applied them-
selves to ascertain what steps had been 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,
propetty ; whieh, however, falls far short of the
amount for which Mr. G. Villiers appears to be
- responsible to the public, unless there should be
articles of discharge unknown to, your. Committee,
or to the Navy-office, in the present unsettled state
of his accounts., • ,
"The debt for which the extent was issued is
s. 6d. ; the value of t he,landed property
is estimated at 93,5071• 23. • There -is also

21,6'91. tos. rod. three per cent. consoles, and II e
security given on his first taking of the °dice, whir ir
was for 10,0001. The bond executed in ?Jo is
however not forthcoming; and there is. reason to
think that no bond was executed•oa his subsequent

re-appointment in 1803, although it was made a
condition of his holding the office, that he should
give security in the sum of 10;0001.. without refe-
rence to the security taken rn 1792.
‘.‘ Your committee cannot avoid observing upon
it
,os:an omission of duty in the Board of Admiralty,
by'whom he was re-appointed, nut to have taken
a second bond ; and the loss of the first, which re,

maified in the Admiralty about the year 1806,
shews a culpable carelessness 'as- to the cti,tody of
such important instruments. .Securities ought to be
takeu.more frequently than 114 s hitherto been the,
usage, from.all 'officers in every, &pat-talent, who

Lola situations conneQed with the receipt ,or

penditure of public money; and your Committee
recommend that regulations should be eitablished
. .

to that etlect, under the direction of,his Majesty in
Council, or of the Commissioners of tit.e; Trea-
sury.*** - •
" In the course of these investigations, it became
a matter of consideration bow far the continuance

of the office of Paymaster of. Marines may be ne-
cessary for condu&ing this branch of the public.
service; your Committee. bearing in mind that all

useless offices ought to be suppressed ; and that
every additional channel through which the .public
money flows, affords an additional hazard of the
Misapplication, cletentioe,, or loSe.of a part of it.
Recent experience in the cases of the A6ts (or
regulating the offices of Treasurer of the_ Navy (25
Geo. 3. c. 31.) and Treasurer of the Ordnance (46
Geo. 3. c. 45.- induCes a reasonable mistrust as to the
efficacy of all legislative provisions and directions. In
cases where the temptations to a .conttary practice
are great; the means of erasion have not been found
impra6ticable.
" The Commissioners on Fees, &c. (in. /78.7) in
their third Report, p. 104 and 5, referred to, and
printed, in the 'proceedings in con-sentience, of the
Finance Reports, G. t 1. pronounced an opinion as
the inutility of this office, which, besides being
an unnecessary expellee, tends to multiply accounts.
and disperse the public money ; as there will al-
ways be a balanceleft in the hands ofi each °Meer
to whom any portion of it is issued.' They con-
tinue, that 4 this office ought, in their opinion, to
be carried oo in the office. of the Treasurer of the
Navy, not only as being a branch of the-pay of
the Navy-, but th,it the Officers may, be contiguous
to check the pay of the marines on ship hoard, the
debts due frorn those who 'embark, and for othoy
purposes.
“ There was at that emi.e art Agent as well as a
Payneester, the former of Whont• acted - as Deputy,
and transacted almost the whole of the business ;
and the Commissioners,eecommended the continu-
•ance of the efficient person in the office, with 'a
"salary of 6001. and the-discontinuance of the Pay-
master ; but the. Board of Admiralty, deeming it
more expedieht to reverse the suggested improve-.
meet, abolished the first, and continued the second
the great diligence and regularity of Mr, G. Vil-
liers, who was represented in the report from
,the
Admiralty of August 1799, G. tt. as an able. and
attentive Officer, by whom, since his appointment,
in 17ee, the business of nearly the whole of the
marine Department had been condUated, being
given as a reason for disregarding this recommenda-
tion of the Commissioners. The removal. of Ithe
Agent, after a service of 28 years in the Marine De-
-4 pertinent, was attended with an annual eXpence in
the nature of a compensation, paid out of the ma-
rine poundage and stoppages, and direoled to he
inseried.in the Paymaster's annual account.
***.* * .* *

" YOur Committee do not hesitate. in recom-
mending to the House, that this- aKce of Pay-
master should be foithwith -suppresscd - 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 regulations, and an estimate
of such an establishment as May be necessary for
that purpose, which ought to be submitted to and
approved by the Commissioners of the Treasury.
" It may deserve consideration, whether some of
the houses in Somerset-place, as they beccrne vacant,
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 irnpruvident mode
of adding to salaries, or of paying public servants,
inasmuch as the charges upon the public, for build-
ing in the first instance, and for continual repairs af.
terwards, are out of all proportion to the benefit or
accommodation which is derived by the officers who
inhabit them..
" The discovery of Mr. G.Villiers's default led to
the deteaion of another of very inferior amount, but
arising principally from the same causes, in the con-
- dutior department under the Treasurer of the Navy.
* * *

" Mr. Charles Barr saw (the the late Conclutior)
was responsible for 4he balance of 37131. ,at the end
of l 808, which was increased to 56891. in January
1810:
". An extent has been issued against him far the
sum due, but there is no probability that more than
5001. will be recovered. No security was taken
for the due discharge of his duty, nor lass it bten
usual to require it in that department. A case has
been kid before the Crown Lawyers for their opi-
niou as to prosecuting 4itn criminally.

"' A default to, the amount of 93,901, in the
account 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
Couimissioners of Military Inquiry, who have lately
presented, in their Twelfth Report, an ample and
distind detail upon this subjeet. Your Committee
116Wever desire;. in pas Sing, to call again the atten-
tion of the House to the practical inefficiency Of the
late At. for the regulation of this Office, and to en-.
force the obiervatiotSs of the CommiSsioners in p. 17.
`That upon the second appointment of Mr. Hunt, in
1807, the not taking and security from him,' was a
gieat omission of duty. . : •
From the inconveniencies and losses attending
eitheran itnperfe4t or tardy examination et ACcoupts,
your. Committee are It'd to the more extensive sub-

Red Clover

od. to 1805. tigt

PRICE