Page images
PDF
EPUB

Returns were accordingly made to all our precepts; a list of which returns, with their feveral dates, is fet forth in the Appendix to this report; and from thefe it appears, that the balances for the taxes on land, windows, and houfes, fervants, and inhabited houses, remaining in their respective hands upon the days therein mentioned, amounted together to the fum of fix hundred and fifty-feven thousand four bundred pounds thirteen fillings and four pence. We proceeded in the next place, pur fuant to the directions of the act, to enquire to what fervices thefe fums were or might be applicable, in the hands of the refpective accountants.

And we find, that by the Militia Act of the Second of his prefent Majefty, the Receiver general of the Land-tax for every county is required to pay to the commanding Officer of every company of the Militia of that county, being ordered out into, or being out in, actual fervice, one guinea for each private man belonging to his company, upon the day appointed for marching; and that by the Act of the Twentieth of his prefent Majefty, for defraying the charge of the pay and cloathing of the Militia, he is ordered to pay, to the clerk of the general meetings five pounds five fhillings for each meeting, and to every of the clerks of the fub-divilion meetings, one pound one thilling for each meeting: and, except the charges of collecting, receiving, and accounting, we do not find, that, when the Militia is embodied, the duties collected by the fe receivers are liable to any payments, or ap. plicable to any other fervices whatsoever

In the returns made to us by the Re. ceivers-general, fuch fums as are stated to have been paid for these fervices of the Mi litia, for the year 1779, ate different in different counties; but, as these payments cannot, from the nature of them, amount in any county to a confiderable fum, we conceive they may be made out of the cur rent receipts of thefe taxes.

As the Receiver-general is required by the Land-tax Act, within twenty days at farthett after he has received money for that duty, and by the acts which grant, the duties on houses, windows, fervants, and inhabited houses, within forty days after he has received those duties, to pay the fame into the Exchequer, it becomes neceflary for us to enquire upon what grounds, and for what purpof s, the Receivers general retained in their hands fo confiderable a part of thefe duties, fo long after the fame ought, according to the directions of the feveral acts above mentioned, to have been

paid into the Exchequer. To this point, amongst others, we examined George Rofe, Ely; Secretary to the Tax-office; John Fordyce, Efq: Receiver-general for Scotland; William Mitford, Efq; Receivergeneral for the county of Suffex; Thomas Allen, Efq; Receiver-general for part of the county of Somerfet; Thomas Walley Partington, Efq, Receiver-general for the counties of Northampton and Rutland, and town of Northampton; and George Rowley, Efq; Receiver-general for the county of Hutingdon,

In thefe examinations, two reafons are affignel for this detention of the public money; one is the difficulty of procuring remittances to London, especially from the diftant counties; the other is, the infufficiency of the falary of two-pence in the pound, allowed the Receiver by the Landtax and other acts, upon the fums paid by him into the Exchequer, to answer the trouble, risk, and expence, attending his Office; to fupply which, and to render the employment worth having, he has been accustomed to retain in his bands a confiderable part of thefe duties, for the purpose of his own advantage.

As an examination into the manner and charge of collecting and remitting, in an office of receipt, fimilar in its circumflances, might enable us to form fome judgment of the validity of thefe reafons; we directed our enquiries to the collection and remittance of the duties of excife.

For this purpofe, we examined Goulfion Bruere, E, fut General Accountant; Richard Paton, Efq; fecond General Accountant in that Office; Mr. Richard Richardfon, Collector of Excife for the Hertford Collection; Mr. Thomas Ball, Collector of Excife for the Bath Collection, and George Rowley, Elg; who is Collector of Excife for the Bedford Collection, as well as Receiver general of the Land-tax for the county of Huntingdon; and George Lewis Scott, Efq; one of the Commiflioners of Excife, We procured too, from that Office, an account of the grois and nett produce of the Excife, received by each Collector for the year 1779; in which it appears, that the grofs produce amounted to the fum of three millions feven hundred and fourteen thousand seven hundred and feventy-one pounds fixteen fillings and an half penny, exclufive of the receipt at the Excife-office in London, paid in by the perfons charged, without the intervention of a Collector: which gross fum, being, as we apprehend, confiderably more than the amount of the duties paid to the Receivers-general, is collected in

England

[merged small][ocr errors]
[ocr errors]
[ocr errors]

FOR DECEMBER, 1780.

England and Wales, by fifty-three Col-
le&tors, being only two more than the
number of Receivers-general of the Land-
tax, including Scotland.

From thefe laft examinations we learn,
that each Collector of Excife goes his
rounds eight times in the year; that he
remits the whole of his nett collection in
every round to the Excife-office, chiefly by
bills at twenty-one days after date, in the
counties near London; at thity days, in
the more remote counties; and at fifty cr
fixty days in the most diftant, and none at
a longer date; that he is continually re-
mitting during his round'; and, within a
week after it is finifhed, fends up by a
balance-bill all that remains of the duties
-collected by him in that round; that he
finds no difficulty in procuring bilis; could
return more money by the fame method;
and is never fuffered to keep any money in
his hands.

Each Collector is paid a falary of one
hundred and twenty pounds a year, fub-
ject to deductions amounting to one filling
and nine-pence in the pound; and is al-
lowed perquifites to about one hundred
pounds a year more; and gives fecurity
for five thousand pounds.

We endeavoured to form fome compu-
tation of the lofs, fuftained by the public,
from the detention of the money by the
Receiver-general, and for that purpole we
called for an account of the quarterly re-
turns made by them to the Tax-office;
from whence it appears, that the average
fam in their hands, from the 5th of July,
1778, (when the mode was adopted of
tranfmitting the account on oath.) to the
7th of July fat, amounted to three hun-
dred thirty-four thousand and fixty-one
pounds, the intereft of which, at four per
cent. being thirteen thousand three hundred
fixty-two pounds a year, we conceive the
public have been obliged to pay, for want
of the use of their own money.

But the lofs has been, not of interest
only, the Revenue itfelf has fuffered; for
by an account of the arrears and defaulters
of the Land-tax, and other duties, from
the year 1756, which we called for from
the Tax-office, thole arrears in the hands
of the defaulters, not included in the fort
certificate, appear to amount to one hun
dred and thirteen thousand one hundred
and fixty-one pounds feven hillings and
two-pence half penny, of which twenty-"
four thousand two hundred and fifty-feven
pounds feven fhillings and two pence three
farthings is actually loft upon compofition;
of the remainder, part is in a course of legal
proceedings, and the recovery of a great
part doubtful: whereas, by a return which

Excife, for the fame period, we find there 323 we required from the Commiffioners of have been no arrears or defaulters among ftance, to the amount of three thousand fix hundred pounds. the Officers of Excife, except in one in

of collecting and remitting thefe different duties and of the advantages accruing to From this comparative view of the modes the Receiver and Collector from their feveis not warranted in his detention of the rat employments, we are induced to think, that the Receiver-general of the Land-wax public money, either by the difficulty of procuring bills, or by the infufficiency of his falary.

procuring bills really to exift, though it might occafion fome delay in the remitSuppefing, however, the difficulty of tance, it yet is no juftification of the Receiver for conftantly keeping a large balance in his hands; and, admitting the poundage not to be an equivalent for his pains, mitting him to withhold the duties, is inyet we are of opinion, that the prefent jurious to the public, and ought to be mode of fupplying the deficiency, by perdifcontinued.

pocket of the fubject directly into the
The Revenue fhould come from the
Exchequer; but to permit Receivers to
retain it in their hands, exprefly for their
private interest is created, in direct oppofition
own advantage, is to furnish them with
the strongest motive for withholding it. A
pelled to have recourfe to expensive loans;
and the Revenue itself is finally endangered.
to that of the public; Government is com-

are no fervices to which the faid fum of fix
hundred fifty-seven thousand four hundred
We are, therefore, of opinion, that there
pounds thirteen fhillings and foor-pence is
or may be applicable in the hands of the
Receiver-generals of the Land tax, or for
the reprefentatives of fuch of them as are
any part of it in their respective hands;
dead; and that it is not proper to leave
but that the fame, or fo much thereof as
now remains with them, ought to be paid
into the Exchequer, at such times, and by
foch installments, as may be thought rea-
fonable, after a practice of fo long conn.
nuance, and as thall be confiftent with fuch
engagements as may have been entered into
with any particular Receivers.

27th Nov. 1780.
GUY CARLETON,
T. ANGUISH,
A. PIGGOTT,
RICHARD NEAVE,
SAM. BEACHCROST,
GEO. DRUMMOMD.

[ocr errors]

(L. S.)

(L. S.)

(L. S

[ocr errors]

(L. S)

(L. S.)

(L. S.)

[ocr errors]

Natural Hiftory of the ANT-BEAR: with a curious Representation of that fingular Animal, engraved on COPPER.

[From BUFFON, GOLDSMITH, &c.]

HERE are many animals that live to each other; the eyes are little, in propor

The pangolin, or fcaly lizard of Guinea, may be confidered among this number; but there are a greater variety in America, which make thofe minute infects their only fubfiftence. Though they are of different figures and fizes, yet in general they go under one common name of the antbear; the peculiar length and flendernefs of their snout, their fingular appetites, and their manner of taking their prey, ftriking us too ftrongly to attend to the minute differences of their fize or form.

is short; the tongue is extremely long, flender and flatted on both fides; this it keeps generally doubled up in the mouth, and is the only inftrument by which it finds fubfiftence; for the whole of this tribe are entirely without teeth, and find fafety only in the remoteness and security of their retreat.

If we examine through the various regions of the earth, we fhall find that all the most active, fprightly, and useful quadrupedes have been gathered round man, and either ferved his pleasures, or ful maintained their independence by their vigilance, their cunning, or their industry. It is in the remote folitudes that we are to look for the helpless, the deformed, and the monftrous works of Nature. Thefe wretched animals, being incapable of defending themfelves, either by their agility, or their natural arms, fall a prey to every

retire for fafety into the darkest forefts, or the most defert mountains, where none of the bolder or fwifter animals chufe to refide.

They have been classed by Mr. Buffon into the larger tamandua, the fmaller tamandua, and the ant-eater. The longest of this kind is fix feet long, from the tip of the fnout to the infertion of the tail; their legs are short, and armed with four ftrong claws; their tail is long and tuffy, and the animal often throws it on its back like the fquirrel. The fecond of this kind is not above 18 inches long, the tail is with-creature that attacks them; they therefore out hair, and it sweeps the ground as the animal moves The ant-eater, which is the third variety, is ftill fmaller than either of the former, as it is not above seven inches from the tip of the ficut to the infertion of the tail. The largest is covered with long hair, of a dark brown, with white ftripes on the fhoulders. This differs from the ant-eater, which only feeds on emmets and other infects; whereas this will eat flesh, when cut in small pieces, to the amount of four or five pounds. The fecond fort is alfo of a brown dufky colour; but the laff, the ant-eater, is of a beautiful reddish, mixed with yellow. Though they differ in figure, they all resemble each other in one peculiarity, which is the extreme flenderness of their fnout, and the amazing length of their tongue.

The inout is produced in fo difproportionate a manner, that the length of it makes near the fourth part of the whole figure. A horfe has one of the longeft heads of any animal we know, and yet the ant-bear has one above twice as long, in proportion to its body. The fnout of this animal is almoft round and cylindrical; it is ex. tremely flender, and is fcarce thicker near the eyes than at its extremity. The mouth is very small; the noftrils are very clofe

It may well be fupposed that an animal fo helpless as the ant-bear is, with legs too fhort to fit it for flight, and unprovided with teeth, to give it a power of resistance, is neither numerous nor often feen. Its retreats are in the most barren and uncultivated parts of South-America. It is a native only of the new continent, and intirely unknown to the old. It lives chiefly in the woods, and hides itfelf under the failen leaves. It seldom ventures from its retreat, and the industry of an hour fupplies it with fufficient food for feveral days together. Its manner of procuring. its prey is one of the most fingular in ali natural history. As its name implies, it lives intirely upon ants and infects. Thefe, in the counties where it is bred, are found in the greatest abundance, and often build themselves hills, five or Ex feet high, where they live in community. When this animal approaches an ant hill, it creeps flowly forward on its belly, taking every precaution to keep itself concealed, till it comes within a proper diftance of the place where it intends to make its ban

[graphic][merged small][ocr errors][subsumed][ocr errors][ocr errors][ocr errors]
[ocr errors][ocr errors][ocr errors]
« PreviousContinue »