fame ought, according to the directions of the feveral acts above men tioned, to have been paid into the Exchequer. To this point, amongst others, we examined George Rofe, Efq; Secretary to the Tax-office; John Fordyce, Efq; Receiver-general for Scotland; William Mitford, Efq; Receiver general for the county of Suflex; 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; Receivergeneral for the county of Huntingdon.

In these examinations, two reafons are affigned 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 twopence in the pound, allowed the Receiver by the land-tax and other acts, upon the fums paid by him into the Exchequer, to answer the trouble, riik, and expence, attending his office; to fupply which, and to render the employment worth having, he has been accuftomed to retain in his hands a confiderable part of these duties, for the purpole of his own advantage.

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

For this purpose, we examined Goulfton Bruere, Efq; firft 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, Efq; 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 Commiffioners of Excife. We procured too, from that office, an account of the grofs 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 thoufand feven hundred and feventy-one pounds fixteen thillings and an half-penny, exclusive of the receipt at the Excife-office in London, paid in by the perfons charged, without the intervention of a collector: which grofs fum, being, as we apprehend, confiderably more than the amount of the du ties paid to the Receivers-general, is collected in England and Wales, by fifty-three collectors, 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 thirty days, in the more remote

coun

3

counties; and at fifty or fixty days in the most diftant, and none at a longer date; that he is continually remitting during his round; and, within a week after it is finished, 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 bills; could return more money by the Lame 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, fubject to deductions amounting to one fhilling and nine-pence in the pound; and is allowed perquifites to about one hundred pounds a year more; and gives fecurity for five thousand pounds.

We endeavoured to form fome computation of the lofs, fuftained by the public, from the detention of the money by the Receivers-general, and for that purpose we called for an account of the quarterly returns made by them to the tax-office; from whence it appears, that the average fum 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 laft, amounted to three hundred thirtyfour thousand and fixty one pounds, the interest of which, at four per cent. being thirteen thoufand three hundred fixty-two pounds a year, we conceive the public have been obliged to pay, for want of the use of their own

year 1756, which we called for from the tax-office, thofe arrears in the hands of the defaulters, not included in the firft certificate, appear to amount to one hundred and thirteen thousand one hundred and fixty-one pounds feven fhillings and two-pence half-penny, of which twenty-four thoufand two hundred and fifty-seven pounds feven thillings 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 we required from the Commiffioners of Excife, for the fame period, we find there have been no arrears or defaulters among the Officers of Excife, except in one inftance, to the amount of three thousand fix hundred pounds.

From this comparative view of the modes of collecting and remitting thefe different duties, and of the advantages accruing to the receiver and collector from their feveral employments, we are induced to think, that the Receiver. general of the land-tax is not warranted in his detention of the pub lic money, either by the difficulty of procuring bills, or by the infufficiency of his falary.

Suppofing, however, the diffi culty of procuring bills really to exift, though it might occafion fome delay in the remittance, 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, yet we are of opinion, that the prefent mode of fupplying the deficiency, by permitting him to

withhold the duties, is injurious to the public, and ought to be dif continued.

The revenue fhould come from the pocket of the fubject directly into the Exchequer; but to permit Receivers to retain it in their hands, exprefsly for their own advantage, is to furnish them with the firongeft motive for withholding it. A private interest is created, in direct oppofition to that of the public; government is compelled to have recourse to expensive loans; and the revenue itself is finally endangered.

We are, therefore, of opinion, that there are no fervices to which the said sum of fix hundred fifty feven thousand four hundred pounds thirteen fhillings and fourpence is or may be applicable in the hands of the Receivers-general of the land-tax. or for the repre, fentatives of fuch of them as are dead; and that it is not proper to leave any part of it in their refpeétive hands; but that the fame, or fo much thereof as now remains with them, ought to be paid into the Exchequer, at fuch times, and by fuch iuftalments, as may be thought reasonable, after a practice of fo long continuance, and as fhall be confiftent with fuch engagements as may have been entered into with any particular Receivers.

Washington, Commander in Chief
of the Army of the United Alates of
America, respecting Major John
Andre. Adjutant General of the
Briuth Ariny, September 29, 1780.

Published at Philadelphia, by order of Congress.

Extracts of Letters from General Washington, to the Prefident of Congress.

I

Have the honour to inform the Congrefs, that I arrived here yesterday about twelve o'clock, on my return from Hartford. Some hours previous to my arrival, Major general Arnold went from his quarters, which were at this place, and, as it was fuppofed, over the river to the garrifon at Weft point, whither I proceeded myself, in order to vifit the poft. I found General Arnold had not been there during the day, and on my retura to his quarters, he was ftill abfent. In the mean time, a packet had arrived from Lieutenant colonel Jamefon, announcing the capture of John Anderson, who was endeavouring to go to New York with feveral interefting and important papers, all in the handwriting of General Arnold This was accompanied with a letter from the prifoner, avowing himself to be Major John Andre, Adjutantgeneral to the British army, relating the manner of his capture, and endeavouring to fhew that he did not come under the defcription of a spy. From these feveral circumftances, and information that the general feemed to be thrown

thrown into fome degree of agita tion, on receiving a letter a little time before he went from his quarters, I was led to conclude immediately, that he had heard of Major Andrè's captivity, and that he would, if poffible, efcape to the enemy; and accordingly took fuch measures as appeared moft probable to apprehend him: but he had embarked in a barge, and proceeded down the river, under a flag, to the Vulture fhip of war, which lay at fome miles below Stoney and Verplank's Point. He wrote me a letter after he got on board. Major Andrè was not arrived yet; but I hope he is fecure, and that he will be here today. I have been, and am taking precautions, which I truft will prove effectual to prevent the important confequences which this conduct, on the part of General Arnold, was intended to produce. I do not know the party that took Major Andrè, but it is faid it confifted only of a few militia, who acted in fuch a manner on the occafion, as does them the higheft honour, and proves them to be men of great virtue. As foon as I know their names, I fhall take pleasure in tranfmitting them to Congrefs.

Paramus, Oct. 7, 1780.

SIR, I have the honour to inclose to Congress a copy of the proceedings of a board of general officers in the cause of Major Andrè, Adjutantgeneral to the British army. This officer was executed in pursuance of the fentence of the board, on Monday the 2d inftant, at twelve o'clock, at our late camp at TapVOL. XXIII.

Prefi

PRESENT, Major general Green, dent; Major-general Lord Stirling, Major-general St. Clair, Major-general the Marquis de la Fayette, Major-general Howe, Major-general. the Baron de Steuben, Brigadier-general Parfons, Brigadier-general Clinton, Brigadiergeneral Knox, Brigadier-general fon, Brigadier general Hand, Bri Glover, Brigadier-general Patergadier general Huntington, Brigadier-general Starke, John Laurens, Judge-advocate-general.

Major Andrè, Adjutant-general to the British army, was brought before the board, and the following letter from General Washington to the board, dated head quarters, Tappan, September 29, 1780, was laid before them, and read: [Bb]

Gen

Gentlemen,

Major Andrè, Adjutant-general to the British army, will be brought before you for your examination. He came within our lines in the night, on an interview with Majorgeneral Arnold, and in an alumed character, and was taken within our lines, in a difguifed habit, with a pafs under a feigned name, and with the inclofed papers concealed upon him. After a careful examination, you will be pleafed, as fpeedily as poffible, to report a precife ftate of his cafe, together with your opinion of the fight in which he ought to be confidered, and the punishment that ought to be inflicted. The Judgeadvocate will attend to afflift in the examination, who has fundry other papers, relative to this matter, which he will lay before the

Salem, 24th Sept. 1780.

SIR, WHAT I have as yet faid concerning myself, was in the juftifi able attempt to be extricated; I am too little accustomed to duplicity to have fucceeded.

I beg your excellency will be perfuaded, that no alteration in the temper of my mind, or apprehenfion for my fafety, induces me to take the ftep of addreffing you; but that it is to fecure myself from an imputation of having affumed a mean character for treacherous purposes, or self-interest: a conduct incompatible with the princi ples that actuated me, as well as with my condition in life.

It is to vindicate my fame that I speak, and not to folicit fecurity.

The perfon in your poffeffion is Major John Andrè, Adjutant-general to the British army.

The influence of one commandder in the army of his adverfary, is an advantage taken in war. A correfpondence for this purpofe I held, as confidential (in the prefent inftance) with his Excellency Sir Henry Clinton.

To favour it, I agreed to meet upon ground not within pofts of either army, a perfon who was to give me intelligence: I came up in the Vulture man of war for this effect, and was fetched by the boat from the fhore to the beach: being there, I was told, that the approach of day would prevent my return, and that I must be con cealed until the next night. I was in my regimentals, and had fairly rifqued my perfon.

Againft my ftipulation, my intention, and without my knowledge before hand, I was conduct

5

ed