To The Editor Of The Time...
The Times, 1824-02-23T00:00:00

Sir,-In foTming a *utlgment ot men's characters and condntcl I ec tendencies of thcir actiOnS must he considered, and the happiness o)r misery arising therefrom to society. To ldisplay a man's useful3ncss to the public, and the serviccs he ha perfiormed, is the noblest pa- ssesric and self-satisfaction is hlifi highest reward. The application of these reflcctions to the actions which I am now enabled to bring to pubc view, msr ay be tnorc initrrssive than the ttrongest language At the time that the late ('hancellor ol' the Exchequer, now Lord Bexley, retired fromn oflice, Mr. Arbutlinot, then nec of the Seccr_ tcries at the Treasury, also rctired to the ample sheltcrof the %Woods :and Forcsts. It may he remembered, and by many will not be easily forgottie. that the Right flonourable Secretary presided over that important part of the Treasury called the Patronage Departmteni. The distribution of the gifts of 'rovernment might be thc most agree- able and bonourable exercise of rmwer intrustel to a subject, and could only he excelled by the godlike power enjoyed by the throne of dihpensing mercv. Let me. before l proceed, avert auspicion from any persons in the Treasury or 'Tax-oliie. and calm the apprehensinns which nmay na_ furall be felt, that the information I posess may lIave been ob- edjnet{ fron any of their conoexions. Certain ftacts have escaped from hoth those dlepartnents, but the course by which they havc reached me cannot throw any blame on either of themi. The latter would bh justified in disclosing their monstrouR wrongs in any Ilan- uer,butobviousprudenti,%) reasons have mtoaprobably governedthem. From the firmness ot' nind, strong intellect, and high sense of yettitude which mark the conduct and character of tlih present tChan. cellor of the Excheqtuer. no fears can be entertained that he wiU knotoingly suffer any mean or nmalpractice to bc pursued in his de, oartment. In other mremribcrs of the Administration similar confi. dence nray be placed, but the system of corruption is too strong for thc-ir resistance. It may be difficult for a new iinister to remedy all abuses which have been committed before lie wats in office, but far from iutpracticable. Where, however, the public interest is injured, wnd equuv grossly violated, as in this inetance I would willingiv andiilge thle hope that the case has not been clearly understood by the first Lord: and that at all events the Chancellor of the Exchc:_ outer will indUce his noble colleague to confer with my Lords Conm- &iSsioners, and inquire nminutely into the case. In zesuming the tiubject, I must first observe, that the late Chair. raan of the Board of Taxes, fromn age and the state of his healthi, had expressed a wish to retire from oflice, but thic vigour of his mind ilAduced him to postpone thc offer of his resignation. The knowledge of this incination suggested to some persons who may bereafter be pointed out, a plan of providing for MIr. Arbuthliot s nrjyate Secretary, Mr. Edward Bates, wbo, in consequence of the WighttHonourable Secretary's quiting the Treasurv, woul'd incur the severe loss of 1501. per annum, and would only retain his salary .of l.OOOL as a Treasury clerk, and a small sinecure of 4001. a-yeair in the Customs. The project was most artfullY contriveu, and it may hereafter be necessary to explain the motives which influenced certain persons, in other tespects very honourable men, to assist it. Under the pre tence of taying the late Secretary of the Tax-office a mark of t eir respect for hit eervices, which he mented, the Treasury offered to place him in the cbair otn their receivirg the resignatiori of the late Chairman, by which they would be etnabled to bestow on Air. Bates the Secretaryship. At thst period, however, the intrigue failed, and as the next in ,tpcession at the Tax-office, iMIr. B3enja- miD Sayer, holding the rank of First Assistant Secretary, sent a me- morial to the Treasury, setting forth minutely the grounds of his claim to the Secretaryship, I assume that my Lords were tben con- vinced of his right. A few months after these oceurrences, the late Secretary was seized with illness, and during his indisuositi3i, *Ir. Sayer nerfornied the duties of the Secretary for utpwards of 12 months, woen the continued illness of the Secretary comieUed him to resign his office. The Board of Taxes then strongly recommended Mr. Sayer, not merely asawell 0ualifled, but peculiarly deserving promotion; and they also gave tbcir opinion tbat bis appointmnent was neceslmry for the sectrity of the rubli COMMee With that kee perseverance, which the lust of gain sharpens, an_ fhbW sheew.wa nes dvjsgd at b the SAry. Ohth fgs ;mtem itwwdo6uceived that the late ChYaiman :f the Boudtf Of xe would not object to resign hiofileeiif it werc propo,e& tha;tI,c Slra Should succeedhil ; but as he -iow,strXuo48 ly upyursu M Sayer'* clai& to'ti Secret xi4epnwe eratedinprru-irtheOh-W4iiii wnXqmebtLtiul :olicitude for his.balth; ad a perso& may, cr;eater be ptt , out, conveyed their sentimentsF anpsva5ed .. Not the slightest imputation. can cast.0h We vha The name of lowada already lust;iasSor en=, .. d pen thaLn mnine will ip,rer h rncnirtatte n mianly p-incirlesothatChianotbBadrTes Soon aftter the laLte Chairman's retirmeLfqtofcetbntl- gence reached the 'Tax-veae that Mlr. 1ae' ponipt -as Se- cretary was preparing.' Further iemonsrncvweane in. The rewrd ofrerit and long'servicea b t diO'etence for the pubHi service, Azseizc ostf h ra Y c o . Jati.s , Feb.20, 1824. - TUBDOX. TO THll EDITOR OF THlE TlIMtES.