we procured from the navy-office, on which the balance in the hands of the treasurer appears to be two hundred fixty thousand, feven hundred and fixteen pounds, one fhilling and eight-pence farthing.

Being made acquainted thus far with the courfe of business in this office, our next step was to refolve this balance of three hundred-fortyeight thoufand, nine hundred and forty-one pounds, eleven fhillings and nine pence into its conftituent parts, and compare the q quantum of each part, as far as we could, with the actual and probable demands of fervice upon it on the 31st of Auguft, the date of his re

turn.

The first circumftance that engaged our attention, was a difference between the treasurer's balance and the navy balance, upon the fame day, the 31st of Auguft, the former exceeding the latter by the fum of eighty-eight thousand, two hundred and twenty-five pounds ten fhillings and three farthings: this difference lies in the cashier's and victualling branches, and arifes from the following caufe: when the three boards affign bills upon the treasurer for payment, they immediately give him credit for thofe bills, in his account kept at their offices; but the treasurer does not himself take credit for any bills in his own account till he actually pays them. The perfons who receive thefe bills do not always immediately prefent them to the treasurer for payment, but frequently keep them in their poffeffion for a confiderable time. The treasurer's balance must therefore exceed the navy balance as much as the fum of the bills affigned upon him for payment ex

ceeds the fum of the bills actually paid by him. We conceive this excess is not money for which the treasurer is accountable to the public, but belongs to the proprietors of thofe bills, and remains in his hands, at their risk, until they apply to him for payment. This fum, therefore, we think, fhould be deducted from his balance.

We, in the next place, obferved that feveral fums in each branch were not actually in the hands of the treafurer, but of his officers and clerks, either carrying on fervices in London, or at the diftant ports, whither these fums were directed to be fent by the navy-board, to carry on the fervices at thofe ports. It may reasonably be prefumed, that the boards would not have directed into the hands of the officers, nor the treasurer have entrufted them with, larger fums than were wanted; and therefore these fums too, may be deducted from the treasurer's balance; which will reduce the public money actually in his hands to the fum of one hundred, twenty-eight thousand, eighty-three pounds, fixteen fhillings, and ten pence farthing. The conftituent parts of this balance, under their feve ral heads of fervice, confifting of a variety of articles, are stated in the navy certificate: : fome of them carry the appearance of having been applied for fooner than the fervices feem to have required: but, upon examination, we find that the boards do not direct an application for a fupply to any fund, until they know that fund is nearly, or likely foon to be exhaufted. The treafury are fometimes prevented from granting the

diftinct; and though the payments might frequently exceed the receipts on fome heads of accounts; yet the treasurer would not be without fufficient cash, and the next iffue from the exchequer would restore the balances. What the fum neceffary for carrying on the service should be, muft depend upon circumstances: it will be different at different times, and must be left principally to the difcretion of those commiffioners, from whom the direction for fupplies moves, who, being converfant in the bufinefs, can best determine. But, to enable the lords of the treafury likewife to judge of the propriety of, and be a check and controul upon, the requifition, we are of opinion, that, befides the certificate fent every month from the navy-board, an account of the fum total of the balance in the hands of the treasurer of the navy, fhould be inferted in every application for a fupply to the treafury.

We have not been inattentive to defects ; we have observed in this office, during the courfe of our inquiries, defects which concern the officer, the office, and the public.

The treasurer finds his bufinefs does not end with his office; his accounts are ftill open: he goes, on, receiving and paying, until he feels himself, his family, and his fortune, fubject to all the evils of long public accounts far in arrear, and the difficulties of rendering an account increafing daily: he continues refponfible for millions, without an expectation of obtaining his final discharge during his life.

The office is perplexed with a multiplicity of these accounts.

There are four diftinct accounts, of four treasurers of the navy, ať this time open at the pay-office, and bufinefs is carried on upon every one of them at the fame time, by the fame officers, when the current bufinefs of the present treasurer alone would find employment enough for them all.

There have been iffued to three of thefe treasurers, for the navy fervice, upwards of thirty-three millions, the accounts of which are not paffed; exclufive of above twenty-five millions to the late Mr. Grenville, whose final account is not yet fettled; and of fixteen millions to the present treafurer, none of whofe accounts could as yet be fettled.

The navy accounts in July laft, when the impreft certificate was tranfmitted to us, were in arrear in the office of the auditor of the impreft twenty-two years. This delay is occafioned by the accounts of the fubfequent years not being made up at the pay-office, of the navy, where there is a want of officers and clerks for this department. A fufficient number of perfons, intelligent in this branch, fhould forthwith be provided by the proper authority, with adequate falaries, for the fole purpose of proceeding upon, bringing forward, and making up thefe accounts, with as much difpatch as the nature of the business will admit.

By this delay in making up the accounts, the public lofes the use, at leaft, of confiderable fums of their own money; not that the principal itself has always been fafe. A defaulter of above twentyfeven thousand pounds ftands at the head of the list of treasurers of

the

the navy upon the impreft certifi

cate.

We enquired why a treasurer, under the prefent conftitution of the office, might not, upon his refignation, immediately pay over his balance to the fucceffor, or into the exchequer, and all the fubfequent tranfactions of office be carried on by the treasurer for the time being-Two reafons were affigned for the neceflity of keep -ing open his accounts, though out of office.

Ift. That fufficient time may be given to his fub- accountants to clear their imprefts.

The fub-accountants are cer tainly very numerous; and as, act cording to the prefent mode of paffing thefe accounts, they muft all be se tinfuper upon the final account, was that account to be made up foon after the expiration of the treasurership, it would be very voluminous and troublesome to the office. But, fince the trea, furer in office does now clear the imprefts of fome of his predeceffors, and can clear the imprefts of all, and the three boards can, at their pleafure, call upon the fub accountants to clear their imprefts, we do not think this reason. conclufive.

2d. That the payment of his fhips books may be completed.

A fhip's book is a voucher for the treasurer who pays it: two cannot pay upon the fame book; it would create confufion, as the payments of the one could not, with out great trouble and difficulty, be diftinguished from thofe of the other; it could not therefore be made a voucher for two treasurers. To enable a treasurer in office to carry on the payment of a fhip's

book open in the time of his predeceffor, the names of all the fea men not paid must be abstracted, and entered in a new book; a work of great labour and length of time, where the books are fo numerous; and during all that time, no payment of wages could be made to the feamen unpaid upon those books.

Upon the examination of a ship's book, there appears a foundation for this objection, which opens a door for a poffible mifchief, worthy confideration. It is in the power of a treasurer of the navy, retiring in disgust, to refufe carrying on any more payments, and by that means to put a stop, for eight months or more, to the payment of all the feamen on the numerous volumes of fhips books open at the feveral ports in his treasurerfhip Mr. Grenville left open above thirteen hundred. This evil does not reft in fpeculation; we have an inftance of it in evidence. The office that does not guard against the poffibility of fuch an evil, is fundamentally defective..

Thefe defects fhould be speedily corrected. To alter the conftitu tion of the office; to abolish the fubordinate treasury; to render a treasurer the mere accountant; and to vary the mode of accounting, carry with them a ftrong appear ance of an effectual remedy: but were we, in the prefent ftate of our inquiries, to come to decisions of fuch moment, we fhould be premature, perhaps rafh. It is easier to fee the defects than to fupply the regulation. The pay of the navy is an important ob ject, and any alteration in the mode fhould be well weighed before it is adopted; it fhould be

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