Star.
London, England, 1807-08-13 00:00:00

LAW INTELLIGENCE►.

l

COURT OF CHANCERY, AUGUST is. '
STI)CIC JOBBING TRANSACTIONS.—EX-e PARTE DENIeLE.
(
This was a petition "from Mr. Daniels, of flock-
jobbing notoriety, to get the debt of Mr. Moritefiore,
which had been proved under the commiffion of
bankruptcy Wiled agafrift him, expunged. 'The debt
amounted to 11,opol. and upwards, and 116 ground i
of application was, that the debt had arisen out of
flockjobbing tranfaftions, piohihited by the 7th cf
Geo. 11. and mild not he legally fuaaiaed.
Sir SAMUEL ROMILLY fupported the piayer of the
petition, and obferved, that Mr. Daniels had no other
'dealings with Mr. Montefiore, otheii.th4n employing
him to buy and fell'Ornnitim for account,. and that
the '17,0001. owing to . Mr. Montzfiors, was the
amount of differences for time, and not for bonajde
I contracts. He added, that Mr. Daniels.bad no ob-
jection to Alva over the refidue of his efkte, after
all his leg-tl debts were paid, in difcharg of Mr.
Montefiore's demand. '
Mr. BELL followed on the fame fide, lad after
fome little fquabbling with the Coopfel on the other
fide, and enforcing the offer of Mr.. Daniels to give
up his all to Mr. Montefiore, after the demands of
let*a} creditors•were fatisfied, he obferved, that Mr.
Montefiore's irritability againa Mr. Daniels reminded
him of tAe old woman, who was angry with the eels
becaufe they would not lie (kill while the Was fkinning
them.
Mr. HART, on the fide of Mr. litontefiore, .de-
fended his client's cantina, which he Paid was free
from imputation pr blemifh, and contended fieneral-
ly, that Mr. M. having acted merely as the agent of
Mr. Daniels, whom at that time he believed. to be an
honourable man, and confidering the tranfiatiens to
be Eona Pe, and not gambling fpeculations, he had
a right to fuflain his debt, inafmuch as he had not
fubjefted li'mfelf to the operations of the Ratute in
cpieftion. Mr. Haar added, that the application
Would not have. been made to the Court, had Mr. :
Montefiore not refufed to fign Mr. Daniel's Certifi
' tate, and the great object of expunging the debt
' was, that Mr. Daniels .might again return to the
Stock *Exchange, and for any thing he was aware of,
renew his former practices upon the credulous and
unwary; but if the debt was expunged, the Com-
: miffion mug fall to the ground, as thefiying from Mr.
Montefiere's demand conftituted the aft of bank.
rttptcy upon which the commiffion had iffued.
The CHANCELLOR Paid, he would hear the parties
out to Morrow, and decide as to whether the_prayer
of the. Petition ought, or ought slot to he complied
with?'' . ,sl•'''. .t .

•
On the 25th ult. a numerous and refpe&able party
of the friends and admirers of the much-lamented vet
BURNS, dined together, at the cottage, in Ayrlhire,
where he was born. An ode, written for the occalion,
was recited by one of the company, and the. utmoit
harmony and conviviality prevailed daring the even-
ing It.
ror.—Yellerday afternoon as Mr. Kimber, Rreet
keeper of St. Martin's, Ludgate, was attempting to
take into cußody a drunken man, who was Breeched
on the pavement, he was violently attacked by ano-
ther, whom he called upon, in the King's name, to
afford .him affiflance. This circumaance created
confiderable confutioa, and .foon collet:led together
a great number of people. At length by the affittance
of tome
,conftables, the man who affaulted Mr. K.
was fecured, and his arms pinioned with a rope. This
unufual mode of proceeding was not relifhed by the
mobility, who began ,to be very clamorous, and fol-
lowed,the officers up Ludgate Hill, attacking them
at intervals, and when they had reached St. Paul's
Church Yard, a general engagement took place, in
which Mr. K. and.hia affiftants got fo feverely hand.
led, that the former was obliged to Peek refuge in a
paltry cook's fhop, alma ezhaufled with the blows
he had received, and the conftables made a preci•
pirate retreat, leaving their prifoner in the hands of
their enemies, who, after freeing him from his dd.:
graceful ornament, fuffered him to efcape atnidf
hur an. The mob then quietly difperfed.

. .
CORN EXCHANGE' MARK•LANIC, AUGUST r3.—To
day's fupply of Wheat is rather largeiprefuming on
more redudion of price, few purchafes are made,
and tbofe at lets—Barley and Malt are rather lower
—The few White Peas at further advance—Beans
of both forts are rather cheaper—Oats are in extreme
plenty. with more arrivals, foreign and coaftways ;
and this trade is lower likewife—Flour is near ss.
per rack cheaper.
DUEL.—Two tradefmen, refiding in Chelfea, had
a difpute on Sunday evening !aft. at a neighbouring
public houfe, and being both Volunteers, agreed to
decide their quarrel with piltols. They met accor-
Hdingly on Tuefday, at an early hour, in Tothill fields,
when the feconds had the good fenfe to put the bul-
lets in their pockets inftead of the piftols. One of the
combatants, who had been let into the fccret, drop-
ped on the firft fire, in confequence of which his
opponent fled on the wings of fear, and about three
hours after was proceeding in a poll chaife to leave
London, when peeping through the chaife window,
he law his deceafed antagoaift very compofedly ferv-
ing a cuftomer with a pound of bacon, behind his
proper counter.
Bow•rritm.—Yefierday, Edward Gil/on, who
is charged on fapicion of wilfully Petting fire to his
houfe in Old Bofwell•court, on the morning of the
sth inilant, was brought up for reexamination before
Mr. NAR es. The Churchwardens being bound over
to profecute, and the others to give evidence, the
pi ironer was fully committed for trial.
The Ticket, No. 184, drawn yefterday a Prize of
TEN THOUSAND Poutans, was fold in two Eighth
and twelve Sixteenth Shares by Swtrr and Co. at
their Offices, No. i is, Poultry, and No. t 2, Charing
Crofs. No. 8,940, a Piize of 5001. the fourth day—
No. 17,637, a Prize of soot. the fifth day—and No.
17,624, a Prize of moot. the firth day, were alfo
(hared and fold at Swirl' and Co's Offices.
The Ticket 17,502, drawn yefterday a Prize of
pool. was fold.at Bisn's Officer, 4, Cornhill, and
9, Charing Crofs, in fixteen Sixteeenth Shares ; and
the Ticket 6,457, a Prize of 30,0001. the Ticket
14,167, a Prize of 20,0001. ; the Ticket 3411, a
Pt ize of 5,0001. ; and the Ticket 3,412, a Prize of
.0001. ; werc all (hared and fold at Bith's Offices this
Lottery, making 32 Capital Prizes in the year. The
fortunate Holders may have their money on demand.
Undrawn 'rickets and Shares ate felling ; and the
Lottery finifhes on Saturday.

Itift).l2-st
it ...f,•f^'

FINANCE REPORT.

41-f^, •
lamr-FROM THE COMMITTEE ON THE PUBLIC
), • r • • EXPENDITURE.

PAY OMCr.
i.,E,3 *.fs'
.The Commhtec appointed tdevantine and confider what Rego's.
ilens intt Checks have been eitablitlied, in order o controul the
feierat Branches of the PuHie Expenditure. in Great Britain
' Ind Iretani ; and hew far the fame have her!, efreetual; and
what further mrafures can be adopted for reducing any part of
the faid Expenditure, or eliminithing the Amount of galarles and
Em.Aumetits, with tut Detriment to the Public Service :
Having had referred to their confiieration the
Proceedings of the committee which was in/timed
for the fame pirrpofes in the laft Parliament, began
their Inquiries, by profecuting the examination of a
ful,jea; in which confiderable progrefs had been
made, but upon .which they have delayed making
an earlier • Rep.-,rt, judging it proper to fufpend any
flatement of fads, mail they could at the lame time
recommend the heft mode, according to their judg-
ment„ •of preventing timilar abnfes in future.
ThgEvidence received during the lall Seflion, con-
tainkan account of two tranfadions in the Pay Of-
fice, of,;; molt irregular, and improper kind, which
were difclofed on the examination of Mr. Thomas,
Accountant in that Office ; by whom it was hated,
that a draft fur 7,00c1. payable to the Right Hann.
rable. Thomas Steele, (at that time one of the Joint
Paymafters.).or Bearer, had been drawn by the Ca.
lie! .09 ,the t nth May 1799, under the head of Ex.
trartsdinaties of the Army, and entered in the Ckfh
ACtiount of the Office, with Mr. Steele's Receipt as
a voucher ; and that another fum of t 2,8001. was
drawn, for, precifely in the fame mariner, and a
receiptgiven in the fame terms, on the third of July
1800. Of theft: two fume, the firlt was not repaid
until the 3d of Pebruary 1807 ; nor the latter until
trite Bth of April, with intereft upon both firms, from
the date of their iffue to that of their repayment,
amounting to 7,3901. 13$.
The correfpoadence between Mr. Steele and Mr.
Thomas; letters of Earl Temple, (one of the Joint
Paymalters in 18o7) addreffed to Lord Grenville,
Mr. Steele, Mr. Role, and Lord Harrowby ; three
minutes of the Lords of the Treafury, direding what
Reps fhould be taken for fecuring the fum remaining
due (for the firft (urn had been repaid previous to any
proceedings of tile Board of Treafury) ; minutes of
the Paymafter General entered in the Book of the
Office; and feveral other Papers, are inferted at
length in the Appendix, though not perhaps abfo-
lutely neceffary for underfianding the fubjed, that
no ctrcumflance which has reference to this bufinefs,
may be withheld from obfervation But the part to
which the Committee think it molt material to direct
the attention of the Houle, is the account given by
Mr. Steele himfelf, when he defired to attend the
former Committee on the 26th of March 0107, and
made his own ftatement of the circumtlances relating
to—ttiefe. tranfadions. He Paid, 44 The two fums
mentioned by Mr. Thomas were ;trued by my di-.
and I have no hefitation in hating that
they were not iffued for Public Service ; I thought,
as others did at the time, that I had full autho-
rity to dired thole iffues. I was urged to do fo
by private confiderations of a very peculiar nature,
which operated at that time upon my mind; and
1 thought that by direding them to be iffued to
myfelf, and making myfelf refponfible fur them, I
could not by poffibility incur the fufpicion of con-
cealment, or fraud. It was my intention that they
fhould have been replaced in a very fhort time, but
it was not in my power to accomplith it ; they re-
mained charged againft me in the Pay Office Book till
the beginning of the prefent year, when the former of
the two fums was repaid; and the whole fubjed having
been brought lately under the confideration of the
Board of Treafury, they have direded me to repay
the remaining fum, with the intereft due upon both
fums, by infialments at Rated periods, which I have
engaged to do. I cannot take upon myfelf to defend
my condua in this inftance, which I tuna admit to
have been incorred, but I confole myfelf with think-
ing that the public will have fuffered no lofs." And
being afked, whether he knew of any other tranfadion
of the fame kind, during the time he was in the
Pay Office ?he Paid, "I do not," And being afked,
Whether he knew of any arrear of the bite nature
arifing from the tranfadion of any former Paymaf-
ter ? he laid, " I certainly do not." And being afked,
whether any notice was taken of this tranfaCtion by
the Treafury, previous to the beginning of this year ?
he Paid, " I apprehend it was not ever known to the
Treafury, previous to this year." And being afked,
whether any notice was taken by any other Public
Office ? he Paid, " Not to my knowledge."
On the loth April, Mr. Steele again attended the
Committee ; and a part of Lord Temple's letteribe-
irg read to him (Appendix, No. 3) ; and he being
afked, whether he had any explanation to give in re-
ference to this letter ? he laid, 44 This being a Rate-
ment of what paffed indifferent converfations at dale-
rent times, of which I made no memorandum ml(clf,
I certainly am not difpofed to difpute the accuracy
with which it is reported. I beg the Committee at
the fame time to underhand that I never have at-
tempted tojutlify the iffue of the two films in queltion,
upon the ground that they were applied &redly or
indiredly to public fervice ; but that in my hamper
evidence I acknowledged that they were not iffue4
with any reference to public fervice, but I alone was
refponfible and accountable for them ; and that I have,
is fad, repaid them both, principal and intereft."--a.
And a part of Mr. Steele's former examination, and
an tetrad front his letter to Mr. Thomas, being
!hewn to hint, he further Paid, " The perf'ns to
whom I alluded in that letter, and in my examina-

film, were the Principal Officers of the Pay Office,
who had been long ettablithed there, and who uni-
formly contended that the power of the Etymatier
General to direct the Wires of money from the Bank

remained unlimited by any of the plovilions of the
Aft for regulating the office of Paytnafter General."
And being anted, 1‘ Did you confult any other per-
fon as to the operation of that Ad, upon the Woe of
money to the Payrnafter ?" he Paid, " I did n0t."...
And being salted. whether in point of (aft, Many part
of this tranfaelwo, he ailed upon the opinions of any
other perfons, conjointly with his own, or coofulted
any other perfon on the fubjett ? he feid, " No."
The condo& of Mr. Rofe. who fucceeded Mr.
Steele in the Pay Office. being obfetved upon, in a
minute of the Pap:milers dated 27.11 February,
1807. (a) Mr. Role attended the Committee, for the
rpu of explaining the knowledge he had of this
(a) Appendix. Nw 11

I

tranfaiiion and he Rated, that the fats relating
re the two fume ;lilted to Mr. Steele were communi-
cated to himisst the loth of February, ,806, by Mr.
Brad Maw, in thn. pretence of Mr. Harmond and Mr
Thomas ; but that, as he confidered himfelf com-
pletely out of office at that time, he could not inter-
fere officially, nor apply any poffible remedy ; that
he had, however, elefired Mr. Thomas to write to
Mr. Steele, that he might infure his feting him, and
to let him (Mr. Role) know, whether any interpo.
Edon of bis, with Mr. Steele, would be neeeffary ?--
that ire had alto a perfnnal interview with Mr.
Steele, and afterwards wrote a letter to him, enfor-
cing what he had recommended in converfation ;
the anfwer to which led him to relt fatisfied that the
whole matter would be commonicated, without de-
lay, to Lord Grenville, nr the Paymafter General. (a) '
As no entry was made of thefe two fums in the
eetraordinaries of the army prefented to Parliament,
it became an objell of inquiry, for what reafon they
weet,ent included ? to which Mr. Wood, Deputy
Cattier in the Pay Office, anfwered, that they were
omitted by the exprefs order of Mr. Steele ;—and
upon being further examined, he Paid, that other ferns
had all, been omitted in a former year (1797) by Mr.
Steele's direeinn, which had been advanced to Mr.
Carey, Pratbutnon, and Bryan ; adding, that with-
out filch particular direBinn he thould have thought
it his duty to include ell thole films. In one of Mr.
Steele's letters (c) it is to he obferved, that the rea-
fun he afllgns for this omiffion is, " that the
rums fo iffued, being intended to be replaced at as
earlier period, could not with propriety have formed
part of the army extraordinaries." If loch has been
the rule of that office in making up the account of
extraordinaries, and if it has been alfo ufual that all
fums fo iffued, if replaced before the delivery of the
accounts to the auditors, fhould not appear at all in
thole accounts, your Committee judge both thefe
pradlices highly improper to be continued, becaufe
they tend to keep back from the Houfe, in the fiat
iaftance, and finally from the auditors, the full
knowledge of the difpofal of the public money, and
to facilitate the temporary application of rums to
pavan of a different nature from thofe to which
they are defined by the votes of Parliament. (1)
The money iffued to Mr. Carey and the two
ethers in 1797, was for the purpofe of procuring a
fupply of (peck far army fervices (e), from Ham-
burgh, at a time when there was great difficulty in
obtaining it, owing to the rettridtion of payments in
calls by the Bank. Mr. Boyd undertook to import
at large firm, and the perfons who received the money,
which amounted to too,oool. by the Pacesetter's
drafts on the Bank, were nominated by Mr. Boyd,
for the purpofe of keeping the tranfadion fecret,
which he judged neceffary for its fuccefs.
The fervice was not performed • and the principal
fum fo iffned was repaid by Mr. Boyd, in the follow.
ing year, by a fimilar funs which he received on ac-
count of another fervice (the remitting of money
to the Cape of Good Mope for the payment of troops)
which he contradted with Government to perform ;
in which he elf& failed. The queltion of interefit tsp.
on the t00,0c.001. was involved in the difcuffion of
fome claims preferred by Mr. Boyd againtt Govern.
',anent ; and the repayment of the fecond fum is Rill
in a courfe of legal proceeding, in confequence of
the bankruptcy f the houfe of Ileffrs. Boyd and Co.
when. proper Reps were immediately taken for reeo-
wring it, by diredtions from the Lords of the Trea.
fury ; (J) and your Committee are informed, that
the principal difficulties which have prevented a fa.
tisfaEtory title from being made to purchafers (under
this bankruptcy) are now nearly adjufted, and in the
courfe cf the next Term, it is probable that the molt
confidetable purchafers will be ready to complete
their porchafes, and to pay their purcbafe money
into er ort. (g.)
Upon the important fubje& of recommending
meafures which may prevent fimilar abufts in future,
your Committee obferve with great concern, that the
moll obvious, and perhaps the only etre/Nal remedy
has been found by experience hitherto unattainable ;
but they think it neceffary to reprefent as their deli-
berate opinion, that without an early examination,
and auditing of accounts, irregularities can hardly
be prevented ; and that temptation will never be
wanting to make ufe of public money, While there
coins a great probability of its being for a I6ng time
uncalled for. After the Accounts come before the
Commillioners for auditing, no attention is wanting
in requiring proper warrants in difcharge for every
payment, and no fum is allowed without a voucher
of that kind ; but fo flow has been the progrefs hi.
therto, that notwithfanding the obfervations made
on the fubjeet by the Committee of Finance in 1797
and 1795, not one account of any Paymafter °enc.
rat has been finally fettled and declared, nor made
ready for declaration, in the nine or ten years which
have fince elapfed.
Parts of the accounts and Vouchers for the year

1782, were delivered to the Auditors in 1758,
1791, and 1798 ; parts of thofe for 1783 were deli.
vered to them in 1792 and 179 S ; parts of thole for
2784. and 1794; and parts of thole for 1.785, in
1797. It appears alfo that a fupplementary account
of the Paymafler General, from 24th April to the
acth December 1782, and a fupplementary account
for t 783, were delivered into their office. together with
the attelled accounts fur 1784 and 1735, no longer
ago than on 9th February laft.
A letter from the Chairman of that Board (h)
affords a reafonable expeslation that the account of
the Paymafler General for the year 1782 will be
finally audited, and ready for declaration about
Chriltmas next ; and that, provided there be no de.
lay in the delivery of the fubfecptent accounts, the
efent arrear of the Pay Office Accounts may be
cleared at the Auditor's Office in the courfe of five
or fix years. It will be the ditty of your Commiztee,
Ihnitld they be re-appointed, in the editing Seflion,
to make an eatly enquiry into the progrefs which
!hall have been made during the recefs, and to con-
fider how far the provifions of the Ad of 46th Geo.
111. c. 141, under which the prefent Board of Com-
rniffioners for auditing the public accot)iti was ap-
pointed, have contributed to the objea 'they were
intended to anfwer, by facilitating the due examine-
tisin and more fpeedy fettiement of the public ac-
counts; and whether arty and what further regulations
may be deviled, for the attainthelit of lo important
and clearable an end.

(6) Appendix, Nos. I, 19. so, 23.—(r) No. s.—(J) No. it
0) N 0.17 •••••(/1 No. 37.(j)

Although fume effeitual impraveMent in that
fyllem, would be the moll radical and fubltantial
remedy, there are other fubordintte meafures fit to
be enforced immediately, for which the regulations
of office may in a great degree be foffieient ; and
legillative provifion may be added wherever it be-
comes neceffary.
Much of the delay, which occurs in procuring the
clearir4 and covering Warrants from the War Office,
without which the Paymafters Accourrs cannot be
examined by the Auditors, may be removed, by
making the tranfaitions between thefe two Offices
mote fimple and methodical. It would be deferable
in all inftances to iffue Warrants at once, inftead of
tranfaaing fo much of the ordinary btafinefs by
letters, which has formed a con Rant fubjeft of com-
, plaint on the part of the Paymafters ; and it appears
that if warrants on account were granted by the
Secretary at War for regimental fervices not com-
pleted within the year, the Paymafiers Accounts
might be delivered loon after the end of every year
to the Auditors for examination.

The iffue of money being in fait made originally
upon the authority of the letter only, no other in-
quiry teems to be made in granting the fubfequent
Warrant, than whether it agrees with the letter; and
therefore any additional fignatures to the Warrant,
which bear the appearance of further check and ex-
amination, add in reality no fort of fecnrily to the
public, while the terponfibility (which can never be
deferable} becomes divided between two offices.
Your Committee fee no fort of neceffitv for every
individual warrant being Signed by his Majefly, nor
for its being counterfigned by the L nds of the Trea.
fury. accept where money is Med by their orders.—
In all cafes Where the Treafury is not concerned, the
motley is now afloat!), paid upon the requifition of
the Secretary at War, and his name alone ought to
Rand as fofficient authority for the warrant, making
him, in whole department it is, refpoofible for the
fervice and the expenditure.
It would be Sufficient for his Melly, in *boot all
money is originally vetted by graat'ollssitliament,
to Sign a warrant for large fums from time to time,
leaving the detail of the application of them. as is
the pratice with regard to monies itTued on account
of the Navy and the Ordnance, to the department
•under whole dirations the particular Service is per-
formed._

The delay accafirmed by the warrants being taken
up by Army Agents, initead of being direetly return-
ed to the Pay Office through their own officers, ought
to have been entirely obviated, as it feems already
to have bleenin Arne degree; with regard to what
are called clearing Warrants for Regimental Ser-
vices (i). !sr() reafon appears why they should pafs
at all into the-Agent's hands, who may have an in.
dire& interest in withholding them, and for the par-
ing of whore accounts they are in no degree mpg.
rite.

Another rep:dation proper to be adopted is a dif- I
(trent manner"of making out the Accounts of Dart- 11
ordinaries to be laid before Parliament, which the
prefenc Paymaller informed your Committee that he
had dirnded to be done in future; (k) and that an
Account fhould be regOlarly kept in the Office,
elaffed under the fame heads as thole for which the
grants of Parliament are annually voted.
No rums which have been iffued in the courfe of
the year, ought ever to be left nut of the account of
Extraordinarits annually laid before Parliament, for
they ereatea temporary deficiency in the balance of the
Paymatter's Cafh, even if they are to be repaid ; they
therefore fhonld be noticed in the fitfl account after
the iffae by a memorandum, as rums not ultimately
to be charged upon the public ; and credit fhould be
taken for them in any fubfequent account, when they
are actually replaced at the Bank. It woul3 alto
tend materially to the clearneft of all there accounts,
if no articles of expenditure were inferted, but fuch,
as relate aridly to the army ; infiead of which, it is
to be obferved, that ifrues of money for the purctiafe
of corn, and various miscellaneous purports not di-
redly relating to that fervice, have not unfrequently
been admitted into them, and intermixed with Army
fervices ; which your Committee conceive to belong
more properly to the particulars of the diffribution of
any vote of credit which may be granted for the year
in which fuch articles appear.
A greater regularity in bringing up the accounts
in the office ittelf, is effential in various points of
view; and the attention of the Paymafter himfelf is
particularly neceEiry for infuring the attendance and
application of all the Officers who are under him,
and for enforcing a more punctual and accurate dif
charge of their duty, than appears to have hitherto
prevailed. Their books &mid be frequently balanced
and the Cafh Book ought always to be made np to
the lateft period poffible ; to the negled of which k
is in Come mearute owing, that it has been impoffible
to conform to the provifions of the Statute 45th Geo.
c. SS. and the confequence has been, that ever
fence the paling of that Al, the sth fec. prefcribing
the mode in which the monthly memorials are to be
prefented to the Treafury ; and the Bth clan& in the
Auditors Ad, 46 Geo. 111. e. 143. rec. 8. requiring
all accountants to deliver in within three months
aftet the end of each year, an account current of all
mums received and paid ,by them within the year,
have been totally difregarded.
It would have been neeefrary in this place, to ob-
ferve upon the imperfect manner fn whicK the entries
of money paid by individuals to the Paymallet's ac-
count, have been made by the Clerks of the Bask in
the Cafh Book of the Office, if your Committee had
not received an affurance from the Governor of the
Bank, (1) that dire lions have been given to difconti-
nue this practice, with regard to this, and all othei
public offices.
The practical inconvenience to which the former
mode was liable, appeared in a remarkable intlance,
(m) in the courfe of the malt year, when no lets a rum
than 295,3481. remained for about four months in
the Bank, without any information of the payment
being given to the Paymafier ; which, though he
ought certainly to have received from the Account-
ant in his Office, who was employed in making the
payment, yet no good reafon can be aligned why
the negligence of that Officer was not corrected by
a communication from the Bank.
A larger iffue of money from the Exchequer, to
the amount of that rum, than would otherwife have
been required, mull have been the confequence, and
the public were of courfe either unneceiarily increa-
(i) Appendix, Nos. 22.31.—(J) No. 30.—..(1) Appendix, No. 47.
(a) Neu ;r. 42. 43 •

flog Exchequer Bills, knd paying interell for
fum which aught to hive been at their ditpofal ; o
Cervices which wete to be paid with this money muff
have been (offered to remain onfatisfied.
The Mt 45 Geo. 111. c. 58. having repealed that
of 1783, is now the only fubfaing Mt for regulat-
ing the hufinefs of this office ; and it therefore became
the duty of your Committee to examine how far it
had been complied with. or had been found effeBnal
in the remaining points which it attempts to regulate.
The time of making up the Accounts, dirctied by
feet. 21. has not been ebferved, any more than the
claufe in the Auditor's AO, 46 Geo. 111, c. t 4t, fee.
8, above referred to. The claufe wish regard to
Regimental Agents, fec. 23, has indeed been attend-
ed to in term., but it ha► been found of little ufe in
praftice; becaufe the Paymalter, having no means of
• knowing the balance in the hands of Agents, has no
method of controverting the flatements which they
'may think proper to deliver in, as to the aggregate
isalance of their accounts. it being always potlible,
that though an Agent may be a debtor for one re.
giment (where he is concerned for feveral) he may
be a creditor on account of another.

The books of the office have been brought up fob•
fequent to the inquiry of the former Committee, to
as late a date as the nature of the cafe admits .of;
but at that period, anti when the preftnt Paymafter
was appointed, in April 1807, the fair cafh book was
not brought up later that the month of November,
180 ; nor were the accounts frequently, nor regu•
larly balanced.
It would hardly have been deemed requifite to
point nut the propriety of appointing.perfons duly
qualified by their knowledge of writing and arith-
metic, and of a fufficient age, to difcharge the duties
of clerks in the if the prefent Payniafter had
not very lately found it neceffary to difcharge fome
of thole who had been admitted iota the office, on
account of their infufficiency and inexperience (e).
If your Committee ch• not recommend any altera-
tion in the power of drawing for money, to whatever
amount, which is at prefent veiled in the Paymaner
!or in the Calhier, it is not from any want of confide-
eation beftowed upon this part of the fubje& ; but
:they are at a lots to know if it be withdrawn from
thole officers in whom it can be lodged more properly
sr with abfolute fecurity ; for it is ittarettionable,
that in fome department or other of Government, it
"mutt neceffarily be placed. If more fignatures than
one Should be required to every draft, there is great
Mk of the public fervice being continually retarded,
and the inconveniences will be much greater, if de-
lays fhould be interpred in the firft inftance, of the
:tame fort with thole which now occur after the pay.
:ments are made, and which tend only to ()Mira& the.
lettlement of account, but not the fervice itfelf. It
IWould inevitably follow, horn any fuch divifion of
irerponlibility, that, in the multiplicity of public bufi.
nets, credit would be given implicitly by one depart-
ment of Government to another, that the form of
figning woo!J Coon become a matter of mirk, and
that the Paymafter would aft under as little praftical
refiraint as he does at prefent. If the Paymaller and
Calhier fhould be &reeled jointly to fign every draft,
forme fort of additional check may perhaps be laid
upon the latter, but none will be felt by the head of
the office : and it is obvious that if fuch had been the
ellablifbed pratilice of the office before the date of the
two drafts which have given occafion to this inquiry,
the Paymafter would not in the flightet degree bare
been precluded by it from drawing for the money in
the very mode he did, nor from detaining it for as
long a time in his poffetrion.
The whole bufinefs of the Pay Office is fo inti•
mately conneSed with that of the War Offiee, that
it is hardly poffible to report fully upon the former,
without entering into an ample examination of
_the
latter; but in the particulars which have been point-
ed out, their relative fituation admits of alteration,
with advantage to the public, as far at leaft as may
be fufficient to prevent the Paymallet's accounts
from waiting for the auditing of thole of army agents
and others, in which he has no concern, and over
whom he has no controul. To examine whether he ,
has difeharged his duty, by aping money upon re-
gnlar vouchers, proceeding either from the War Of-
fice or the Treafury, cannot be a matter of intricacy
or delay ; and if the Secretary at War fhould be au-
thorized to grant warrants upon account for all ler-
vices not completed within the year, and to grant
upon his foie authority warrants for all other let vices
as more formal and regular documents than letters,
for every payment, the fame pratlice being alio in•
troduced into the Treafury, when any Miles are di-
reeled by that Board fur Army Cervices ; and, if fur-
ther, the Auditors fliould be empowered and required
by an alteration of the Mt, (if neceffary) to exa•
mine feparately the accounts of the Extraordinaries
as loon as they are prefented to them, and to corn•
yore every payment with the Bank Cafh Book, there
is every reafon to expeet, not only that every Pay.
mallet's account might be fettled within a fhort pe-
riod after the expiration of each year, but that a
fubftantial check would be provided againft all temp-
tation to withdraw money from the fervice for which
it is granted, when the detention of any fuch mifap-
plicatiou mutt immediately follow the examination
of the annual accounts compared with the cab book
of the Bank.

This opinion of your Committee is fortified by that
of the Chairman of the Board of Auditing Accounts',
—who fated his belief, that if the cafh accounts re.l
gaited by the 46 Gen. 111. tot, fec. B. were deliver-
ed into the Audit Office, as well as the accounts of
fervice alto referred to in that Cation, and if the cans
accounts were compared with the Accountant's Bank
book, it would not be [liable for the Paymafler
General, or any-other public accountant, to receive
public money upon drafts made payable to himfelf,
without that circumflance falling under the obferva
don of the Commiffioners. (o)
With regard to regimental accounts, and the diffi
cultic: which occur in expediting and fettling them,
Come judicious fuggeftions have been received by
your Committee, which will defeive further confide-
ration, whenever the mode of keeping and palling
accounts in the War Office (hall come under their
examination. That the prefent fyflem is defeElive,
may be concluded from a long experience of its being
found totally inadequate to obtain the two main ob
' teas of peripiciiity and expedition ; but whether it
Ihould be abfolutely changed, or partially modified,
your Committee have not as yet received information
fufficient to determine. The fimplification of tilt
(.4 No. Appendix, N 0466

btanch ennnetied with the Pay (Ace, in the 1112i1:fet
they have tumefied, they ventut-. to recommend as
unqueßiciitably beneficial; and they truft that the
Cable principle nay be extended with firecefs tottery
other department of military expenditure.
film follows thc Atpentliz alluded to, eonflftir.i of at Articles!