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Thus, then, the secret out, that an officer, witty
a night ago was declared to be an efficient public of-
ficer, was, In point of fact, put of the country for the
better Ran of two years, and that without any in-
jury it; the public service: so that, when this question
came to be debated again, the House would remem-
ber, that for two years an efficient Joint Postmaster-
General was absent. He should be sorry to be con-
sidered as casting the least improper reflection on
Lord Clancarty. He had the honour of knowing
his Lordship, and was ready to afford him the praise
of being a most diligent and useful public servant;
and the hest eulogy he could bestow on the Noble
Lord was this, that he was confident that if that no-
ble person considered his presence necessary at the
Post Office, he would not have retained the office an
hour after be had been called out of the country.
The Marquis of LONDONDERRY said he had
already declared that it was ROC by any means a
proof that when an individual was abroad he ceased
to discharge the duties of an office which he held at
home, and the nature of which permitted that they
might be discharged at a distance.
Mr. CALCRAFT said he was aware that the No-
ble Lord had been absent upon the duties of the Se-
cretary of State, and not the Postmaster-General's.
The Marquis of LONDONDERRY said he could
not be supposed to carry the business of his office
with him.
Mr. CALCRAFT observed, that if the business at
home preponderated, he should stay at home.
Lord NORMANBY said, that if the Noble Mar-
quis was of opinion that the duties of the office of
Joint Postmaster-General might be performed at' a
distance, he abstained from giving the House the be-
nefit of so important an explanation list night.—
Whilst on his legs, he could not forbear to add, that
looking to the division of last night, and considering
the nujority, either as to quantity or quality, he
thought the decision not a defeat, but a protracted
trial ; and it enabled him to look with confidence to
the ultimate result of any future motion which might
be made on the same subject.
The motion was negatived without a division.
STATE OF THE PUBLIC ACCOUNTS.

Mr. MABERLY said, that in bringing forward
the motion with which he should conclude his state-
ment that evening, he felt it necessary to say, that on
a former occasion he had been induced to withdraw
a motion for Accounts, in consequence of a promise
given by the other side tkat the Accounts would be
printed. He gave in a list of the Accounts he wished
to have returned, and he had now to complain that
the papers were not returned, and further, that the
Hon. Gentlemen on the other side had the advantage
of the list. He was, therefore, in a situation very dif-
ferent from that in which he should be placed, had
he in his hands the Accounts which were promised
to be furnished ; so that if he erred in the course of
his statement, the House would not impute it to a
wish to misrepresent or falsify the Pubic Accounts.
The House was aware that there was an Act in force
which required that the Public Accounts for each
y:ar should be laid on the table of the House before
Vie 25th of Minch in each year. But there was in
Cis Act no provision compelling the production of a
balance sheet, in which the actual state of the in-
come and expenditure would appear. But there was
a clause in the Audit Act which required that such
a sheet should b 2 printed with the Accounts for this
year. But as the Public Accounts for this year were
not on the table, he should advert to another pai.er
laid on the table by the Noble Marquis, purporting
to be a Statement of the net Public Income and Ex-
penditure for the year ended January 5, 1821. It
wAild be his object, then, to slim that the balance-
sheet of that year, as compared with the Public Ac-
couilts, was in error. The first part of the Account
was an Account of the net Public Income from or-
dinary and extraordinary sources for the United
Kingdom of Great Britain and Ireland for the year
ended sth January, 1821 ; and then he would com-
pare it with an Account, purporting to be an Ac-
count of the net Income of the country fair the same
period. He would take the first head of Customs. The
amount of net income from Customs appeared by the
Public Accounts to be X 9,882,462
In the Account of the Noble Marquis 9,837,279

Being a difference of £25,183
But not only did these two accounts differ horn them-
selves under this head, but each differed from a
third, called the abstract account, and all three
varied from a fourth, which was laid on the table by
the Chancellor of the Exchequer. There then were
four accounts, purporting to be statements of Public
Accounts, and each varying from the other. In the
article of Excise, the Public Accounts and the ac-
count of the Noble Marquis were the same, but they
differed in some respects from the abstract account.
There was the same agreement under the head of
Stamps, and both differing from the abstract account.
In the Post Office there was a variation between the
Noble Marquis's account and the pubic one, of
7,000!. and those again differed from the abstract
and the account of the Chancellor of the Exchequer.
Under the head of Taxes, there appeared a difference
between the Noble Marquis and the Public Account
to the amount of 24,0001. In the article of Hackney
Coaches a difference of 1,1671. in that of Hawkers
8,000/. He would not say that all these differences
might not be reconciled upon examination, but the
Public Accounts should be of that simple, intelli-
gible nature, as not to require any explanation.—
There was an item of seizures and fines amounting
to 6,52b1. in the account of the Noble Marquis, which
did not appear at al, in the Public Accounts. There
were several other items of difference, such as that
of the arrears of the Property Tax to the amount of
24,0001. that of the Impress repaid 14,7061. a small
difference on contracts for the redemption of Land'
Tax ; a difference of 36,0001. as money repaid in
Ireland on account of advances from the Consolidated
Fund ; and, lastly, there was an item of 260,0001.
the proceeds of old stores, which did not appear in
the Public Accounts. Now he was aware that the
of this item in the Public Accounts could
by the statement that the Public had
-ge of it in the Navy Estimates. But be-
absurdity of taking the proceeds of old stores
in the Ways and Means, he objected to
account of its obscurity—(Hear, hear).
unclaimed dividends which appeared in
,ccounts, was not included in the account
Marquis. The total amount of the net

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•
imatome, .as state‘i the 11101&,t of do Noble Mar.
Saes. was 84,542,9101. differing (tom the total of the
Public Account by 50,6081. and from the, total of the
Chancellor of the Exchequer's account by 54,9551.
There was another variation in the item of Excess of
Income over Expenditure. The Chancellor of the
Exchequer's account stated the surplus to bel ,831,0001.
The account of the Noble Margate stated the item
to be 1,447,5801. He would next shew the variation
in the accounts in the items of Public Expenditure.
The first item under the head of Expenditure was
the interest of the National Debt. He would take
this and the ether items respectively, and spew their
variance from each other:
Public Account - • ' - £29,403.391
Account of the Marquis of Londonderry - Y 9,438,380

SINKING FUND.

Public Account -
Account of the Martinis of Londonderry

- E 17,510,668
- 17,499,773

Difference 10,895
INTEREST ON =CHEQUER BILLS AND IRISH TREA-

sURT SILLS.
Public Account - - -
Account of the Marquis of Londonderry

CIVIL LIST.

Public Account - - -
Account of the Marquis of Londonderry

£1,849,210
51,015,617

,053,000
1,071,753

Difference - - - - 19,758
ALLOWANCES TO THE ROYAL FAMILY, AND OTHER
ALLOWANCES CHARGED UPON THE CONSOLIDATED
FUND.
Public Accounts - - -
Account of the Marquis of Londonderry

anuercucc - ,
SALARIES AND ALLOWANCES.
Public Account
Account of the Marquis of Londonderry

Difference
OFFICERS OF COURTS OF JUSTICE.

Public Accounts

Account of the Marquis of Londonderry

- - - .
EXPENSES OF THE MINT.

Public Account - - -
Account of the Marquis of Londonderry

it5‘27,06$
359,600

,£1 5,720
14,760

BOUNTIES.

Public Account - - -
Account of the Marquis of Londonderry

aC2,249
2,956

Difference - - - - - 107
In the miscellaneous articles there was a difference
of 69,6881. The next charge was for the Army.—
This the House would see was a cash account ; the
money was contemplated as paid in both Accounts,
yet they exhibited an unaccountable disciepancy.

ARMY.

Public Account - - -
Account of the Marquis of Londonderry

£8,927,404
8,941,354

Difference

NAVY.

Public Account
Account of the Marquis of Londonderry

£6,387,796
6,647,799

•
Difference 260.000
The variance in this item was satisfactorily explained
by carrying the amount of the produce of old stores
(260,0001.) to the account of the Public in the Navy
Estimates for the following year.

ORDNANCF.

Public Account
Account of the Marquis of Londonderry

D2erence

MISCELLANEOUS.

Public Account
Account of the slarqui, of Londonderry

X 1,401,538
1,092,291!

:309,2911

£2,616,736
2,492,241

Difference 1E4,495
Besides all these variations, the House would see the
very great obscurity in the succeeding items—the
payment to the Bank of England to make their
balance, on account of unclaimed dividends, and the
articles of discount upon prompt payment and for
their allowance for receiving the loan. He witted
that the Honourable Member would be able to clear
up the confusion which prevailed in this part of the
statement. He begged to call the attention of the
House next to the variation in the item of the balance
in the Exchequer for the year ending January, 1821
Public Account - X 13,423,938
Account of the Marquis of Londonderry 7,489,70

Difference 5,04,193
Here was a difference of an extraordinary nature.
He should be told, of course, that he was a very ig-
norant person not to be able to account for the varia-
tion ; but these accounts were unexplained: There
were other items in the Public Account, such as the
charge of the Civil Government in Scotland, the
Pensions in Scotland, and the Militia items, none of
those appeared in the Account of the Noble Lord.—
However, notwithstanding all the variations which
the two Accounts presented, yet it was wonderful
how, in the sum total, they approximated to each
usher. The total sums in each Account stood thus
Public Account £53,340,111
Account of the Marquis of Londonderry

53,093,377

Difference - - - - 244,734
To those who did not usually apply themselves to the
examination of these details, it might appear that
balances in the Exchequer meant sums of money un-
appropriated. But the case was otherwise—the ba-
lance, in fact, was already appropriated. With re-
spect to the Sinking Fund, he should at present
abstain from entering into any details. Unless the
Hon. Gentleman explained to the House satisfacto-
rily the cause of these variances, he should undoubt-
edly feel it his duty to press the motion to a division.
He was persuaded that a very considerable saving
might be made to the country annually by a more
intelligible statement of the public accounts. He did
not mean to charge those who prepared the accounts
with any intention to deceive, but there was a want
of perspicuity in the accounts which called for a tho-
rough reformation. He concluded by moving, 4, That
a Select Committee be appointed to simplify, and for
the better arrangement of-the Public Accounts."
Mr. LUSHINGTON said, that with regard to the
delay which occurred in the production oldie Public
Accounts, that was attributable to the busy state of
the offices at this particular season, when the clerks
were employed in making up the accounts of the
year. Upon the other head (namely, the difference
in the accounts presented by the Chancellor of the
Exchequer and his Noble Friend near him), he hoped
to be able to give a satisfactory answer. The mode

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