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alter the opinion he had furmed, when he service for which it is drawn, and that withwas prevented by a severe illness from at out this specification the draft shall not be tending further to the business of the of. deemed a voucher to the Bank for the pas. fice. - The Right Honourable Charles ment; and it has been stated to us, that Bithurst, who succeeded Lord Harrowby, this form has been strictly adhered to, and put a final stop to the practice of drawing that no money has been drawn from the the money out of the Bank, and lodging it Bank without specifying a particular head in the hands of a private banker, in he of service.---Such'drafts might be in all summer of 1802, from a conviction that cases sufficient authority to the Bank; but such practice was inconsistent with the spi when used by the paymaster to draw n:o. rit of the act for the regulation of the office ney into his own possession, and for other of the Treasurer of the navy, and that the purposes than the services specified, it has conveniencies which were giggested to re been a palpab'e evasion of the act.--As sult from it in facilitating the transaction of we could not obtain information from Mr. busiuess, were not of weight suficient to Trotter as to the manrer in which the pubjustify the continuance of such an irregula lic money had been disposed of, between rity. The sub-accountants were likewise the time of its being drawn from the Bank directed to lodge their balances in the and the time of its being applied to the pubBank.--Mr. Bathurst stales, that no re lic service, we called upon Mr. Thomas presentations were made to him of incon Wilson, the chief clerk in the bill and reveniencies resulting from this change of mittance department of the navy pay of system; and Mr. Trotter himself allows, fice, a branch lately established, bui who ibat no material inconvenience did arise. has been generally employed as an 36584 Nir. Trotter, a few days before lie quisied ant to the paymaster, and by whom one of office, proposed to the Rt. Hon. George the accounts rendered to us of the disposiTierney, the then treasurer, that instead of tion of the treasurer's balances were signdrafts being given to the sub-accountants ed.---The evidence given by Mr. Wilson on the Bank, payable to them or bearer, is of an extraordinary nature; be avowed the paymaster should, from time to time, having derived an advantage from the use direct such sums as might be necessary to or employment of money issued for the pave be transferred from the treasurer's account ment of Excheqner fees, the charge of which at the Bank to the accounts of the sub-ac was transferred to him by Mr. Troter in countants, This proposal, which, if ad the year 1800; but he objected to answere hered to, would be an effectual bar to his ing every question put to him as to the dissuccessors receiving money into their own position of the public balances, or the ad. hands by their drafts on the Bank, was vantage derived by the paymaster thereadopted by Mr. Tierney; and we learn from, or even to giving any explanation of from Mr. Latham, who acted as bis pay the official account of the treasurer's ba. master, that no inconvenience was expe lancer, although signed by himself; and rienced from this mode of transfer, por was pleaded his being protected by the fifth lie aware of any facility or advantage from clause of the act by which this commission the intervention of a private banker. is constituted, although he declared ibat he As it is the strongest refutation of the rea had not derived any profit, advantage, or soning uiged for a departure from the re benefit whatever from or in consequence gulations established by the act of parlia of the public money having been applied to ment, that these regulations have been private use by any person or persons.since carried into execution without incon. Such conduct in a person in office appear. venience, we shall not dwell longer on this ed to us by no nicans creditable; and, if it sibject; but we feel it incumbent on us to were generally adopted, it miglit be the declare our opinion, that the circumstance means of rendering ineilectual all such which actually led to the withdrawing of commissions of inquiry as that under which the money in large suns from the Bank, we act. --Having no other means of obpreviously to its being issued to the sub-ac- . taining införmation as to the manner in countants for the public service, was the which the public money had been applied opportunity thereby afforded to the appli to private use, and the extent to which it cation of it to purposes of private use and had been carried, but by resorting to Messrs. advantage.--As an additional security Thomas Coutts and Co, we examined Ed. a gainst the public money being drawn mund Antrobus, Esq. the principal acting ipin !he Bank for any but public purposes, partner in that house. From him we learn. it is discotexids by the act of parliament, that ed that Mr. Trotter, during the time be in titel drat shall be specified ibe head of was paymaster, bad five accounts with this

house, of the following descriptions; viz. vices, because Mr. Trotter had no private [Here the titles of the accounts are de account there, and drew upon the Bink scrivenl.j-Mi, Actrobis she need great solely as the agent or aitorney of the tree drie ination to gising is any infornition surer of the

navy. --If vilicial converience math le pert lo-Ns. Trutier's account with. only haid been the object in opening acout his consent; alledging, thi the money counts with: Messri, Thomas Cuins and Co. riceived by Musiss, Thomas Couits and it might have been expecíed that the pubCo. al the Bank, on Mr. Trotter's dratis, lic money placed there would have been had been carried to accounts in his name separated from all private concerns, and as an individual, and not in bis public capa kept under clear and disiinct heads. Ion city of puymaster of :le liavy's but afier stead of this obvious caution, we do not find Mr. Artrobus had taken the opinion of the that even any open declaration was inade, cinsel as to the authority rested in this

lo the House of the nature of the property board to require hiin to disclose the irans. Entrusted to them; and the whole of the actions of Mr. Trotter with his house, as public inoney received on account of Mr. far as the public money was concerned, he Trouter by loi; drasis on the Bank, was subsiiled to answer the questions that were placed to bis private accounti, and se inixed put to him on those points.- Bybe evi with other monies, that the one could not dence of Mr. Antrobüs it appars, et public be distinguished from the other; or could money received by Nleysis. Thomas Coulis it be discovered, upon the face of the acand Co. from the Bank, on Mr. Tonite's counts, from whoin several of the sun dratis, had heen investeel in Exchenger and Were received, or to whom paid; and Mr. Navy Bills, len: coon the security of stock, Trotter limsell could not ascertain whether and employed by Mr. Troiler in discount certain advances of money made by hiin to ing private billá; and that considerable Lord Melville, were from his public or pitia porchases of Bank and East India stock rate balances. The manner of keeping were made by Messrs. Thomas Coutts and Mr. Tritter's accounts is also assigned by Co on account of Mr. Trotter. IVe there. Lord Melville as a reason for his not being fore issued our precept to Megies. Tomas, able to answet some questons wlich were Courts and Co for ihe accounts of Mr. put to liin, relative to the employment of Alexander Trotter, containing any entries the public money.--It was not in our of sumns received by his gratis on the Bank, power, without the assistance of Mr. Trotgiving them an option either to produce ter, to distinguish whether many of the their books, or to turnish us with copies of items in the accounts related to public or the accounts.- They preferred the former private money; and Mr. Trottet, when mode, and accordingly land betive us the called upon, refused to give us that assistbooks containing, -- Vir. Trotter's account,

We have therefore entered in the as paymaster of the narr, from its com appendix copies of the accounts, entitled his mercement to the time of its being closed; own accouni, and his separate acconni; and the account, in his. owa nagle', from the an abstract of his account, entitled, his pay24th of June, 1791, to the 17th of July, master's account. We have obliterated the 18025; and, his separate account, froin the names to all entries in the two former ac27th of February, 1789 10 the 27th of May, coun's under one hundred pounds, to pre1990; -of which accounts we caused copies vent the unnecessary exposure of private to be taken. They withheld the parts of the

concerns, If this has not been done to the two last accounti privr and subsequent to full extent we could have wished, it must the periods inentioned, and his private ac

be considered, that blending in one account as not containing any entries of sums count official and private money transactions received by Mr. Troiter's drasts on the in the manner before describej, in renderBank. This reason for keeping back thus ed the bringing of them together into public much of the accounts wa; verified by Mr. view unavoidable. The inspection of these William Chapman, their clerk, wlio ex3. accounts will afford much fuller information mined the accounts for that purpose, and of the manner in which the public money produced to us it list of the drafis given by has been applied than any description which Mr. Trotter on the Bank, which bad been it is in our power to give. We have discarried to his credit in ihe accounts, dis tinguished in the accounts the sums that tinguished, as his own account, and his se were received by Messrs. Thomas Cour's parate account. The money received and Co. by Mr. Trotter's drafis on the Bank, by Messrs. Thomas Coutts and Co. by the The

part

of the account rendered to 119, drafts of Mr. Trotter on the Bánk, appears

entitled Mr. Trotter's separate accoun', coi*have been money issued for navy, ser tains only a few entries of money received

ance.

by his drafts on the Bank; but the money so We conclude that the difference, six mil-. received appears distinctly on the face of the lion seven hundred and eighty-three shouaccount to have been applied to private pur sand three hundred and seventeen pounds poses. Although the only direct proof two shillings and eleven-pence, was movey which we have been able to obtain of pub issued for navy services, drawn from the lic money having been carried 10 the credit Bank by Mr. Trotter, and deposited with of Mr. Trorter's account with Messrs. Tho. Messrs. Thomas Coutts and Clo, after having mas Coutts and Co, is, by their having re passed through his own hands, or ile ceived money upon his drafts on thc Bank; hands of some agent employed by liian yet on an inspection of the accounts it will 10 receive it by his drafts on the Bank.be seen, that sums of such magnitude not re As the name of Mr. Mark Sprol appeared ceived by Mr. Trotter's drafts on the Bank, frequently in the accounts, as paying into have been brought to his credit, as to attord the house of Messrs. Thomas Courts and Co. strong presumption that they were part of on account of Mr. Trotter, and receiving the public money – deposits of money, not from thence very large suny, we decmed it. received by crafts on the Bank, to the necessary to examine him as to the nature of amount of one hundred thousand pounds and his transactions with the Pay.niaster of the upwards on the same day, and in the course Navy; but afier deposing, that, to the bet of a few days will be met with frequently, of bis recollection, he had not received any lo nne instance, namely on the inth of money from the Bank by Mr. Trotter's drafts, April, 1795, the sum of one million, not re he refused to answer every other question put ceived by draft on the Bank, is placed to his to bim : alledging that he had taken the acto credit, As a further proof of other public vice of Counsel, who were of opinion that money, besides that received directly from he was not bound to answer such questions. the Bank, being included in the account Upon the whole, it appears to us to be a called his own account, we subjoint a com clearly established fact, that during his freaparative statement of the sums received direct surer:bip, the inoney issued for Navy Serly from the Bank, and the sums paid from that vices was used to a greal amount for the puraccount to the different sub accountants of poses of private emolument : and this cir. the navy pay office, and for services which we cumstance leads us to observe, that if a Treaconclude to be of a public nature.

sorer of the Navy, after an increase of liia Amount of sums received | Amount of sums paid

salary opon the terms cotained in the warby Messrs. Thomas the account of Mr. rant under bis Majesty's sign manual, derive Coutts and Co. by the Trotter with Me-srs. profit from the use of money issued for Nary dralis of Mr. Trotter Thomas Coutts and Co. Services, he becomes upon principles of on the Bank, and car entitled His own Ac. ried to the credit of

equily a debtor to the public, and is account. count, to the different his account Sub - Accountants of

able tor all such protit. Our duly require us 8,205,4201. 10s. 3d. the Navy Pay Office

to ad, that the withdrawing of the publie 11,756,8041, 6s, 6d. money from the Bank of England in the Amount of the

manner and for the purposes before related, paid from the same

was, in our judgment, a disobedience to the account, for

law as established by the 25th of the present services sup

reign, chap. 31.-We canvot dismiss, the posed to be of

consideration of this treasurership without a public na

adverting to a paper delivered to us by Mr. · ture, viz. “ TO Act of Parlia

Troiter, drawn up in justification of bis As

conduct, and purporting to be a statement count," (by

of the transactions of bis Pay. mastership. which is

Actuated by a desire tbat all persons whe mcant the first

might conceive their character called in quespart of Lord Melville's Se

sion by our proceed.nge, might have an cond Treasu.

opportunity of justifying themselves, and Tership), and

explaining their conduci, we have never re“ To Act of Parliament

fused to admit any details given with that NewAccount"

view hy the persons whom we have examin: being the Se

ed, notwithstanding such details may have cond part of

been irrelevant to the questions proposed by that Treasurer

119.--Upon this principle we received from strip 3,321,933 6 10

Mr, Trotter the paper in question, which 13,079,737 13

is attached to his evidence of the 251h af July, 1904; but it is tit iliai we stronld ore

Own

sums

ment

as

some comments upon it, as wel as upon the exceeding smallness of the salary of Paya' evideoce coacained in the Appendix, And “ master affords a presumption, that such this is more especially called for in the case " advantages have been cousidered of an examinant, who, to avoid rbe danger “ forming a part of the remuneration of of criminating bimself, refuses explanations “ so anxious and confidential a charge."required of him, and afterwards others a jus. From all the information we have been titication on bis own terms.--u ibis paper able to obtain, it does not appear that Mr. Trotter does not deny his having niade Mr. Trotter's predecesors did enjoy any use of the Public Money withdrawn by sub advantage. It is positively stated by him from the Bank; and in his subsequent Mr. Harmood, Pay-master to Mr. Barré, examination, he intimates that in so doing that he did not ; nor did he conceive the use he had acted under permission, although of the public money to torm any part of the he says he is not at liberty to state that emolument of his office. And it is stated by he has ever been explicitly authorised to do lord Bayning, that he did not know, nor did 80. Lord Melville, opon being asked he believe, that Mr. Douglas, while he acted whether le gave permission to the Pay. as his Pay-master, derived any protit or ad. raster to withdraw the money from the vantage from the use or entployment of the Bank and lodge it in the hands of a private public money, except the money issued for Banker, with a view to his deriving any ad. the payment of Eschcquer tees. As a vantage or emolument therefrom, answers, further answer to the observation, that * If ic is meant to ask me whether I tver the use of the public money was considered

gave any direct authority to the Pay master as a perquisite of the paymaster, when the "o use the money in the manner above augmentation of salaries in the navy pay of. * mentioned, I should certainly answer no : fice took place in August, 1780, we tind that " but I have no hesitation in saying, that I Mr. Trotier, in his examination on the 2d, “ believed and understood he did, and never 9th, and 12th of October in that year, before “ prohibited him froin doing so ; and I be the commissioners appointed to inquire into " lieve it was so understood by others at dif. thu fecs, gratuit.es, perquisites, and enrolu“ erent times, when the establishinent of the ments received in the several public oslices,

Navy Pay Office was under considera. contained in the appendix to their fourih re

tion, when certainly no competent provie | port, deposes, “That be lias at present some * sioa was made for the person exercising .: advantage from balances remaining in his " that trust of great extent and respon-i “ hands, which were impressed to the pre*bility." Whether the salary of the sent treasurer for the purpose of paying Pay-master was not increased when the ge Exchequer fees, and some other contingeral augmentation of the salaries of the gencies; but the amount of such advancastaiers look place in 1786, because he was tages he cannot possibly ascertain. He is not in the direct charge or use of the public 6 also allowed stationary of all sorts for his money other than the money tor Exchequer own use, but does not recollect any fee, fees, or because he was not, like the graruity, or other allowance or perquisite Cashiers, in the receipt of fees or gratuities “ whatever, which lir enjoys as paymaster of which they were then deprived, is what " of the navy."--If Mr. Trotter was in we cannot pretend to attirm; but we cannot the practice of deriving advantage from the suppose that the public money was then use of money applicable to navy services at considered as a perquisite of the Pay-mas- the time of making this deposition, which ter, which would imply, that the recom was only two months after the increase of mendations of the commissioners- of ac the salaries in the navy pay office, the men. counts, the resolution of the House of tion of so considerable a source of emoluCommons, and finally, the Act of Par nient could not have been omitted.The liament, were totally disregarded, and that commissioners before wbum this deposition an emolument so fraught with evil to the was made, certainly did not collect from it, public, which had been lately computed with that the use of money applicable to navy ser. the treasurer for an additional salary of more vices was a perquisite of the paymaster; for than 2,000t. a year, was, by those entitled in detailing his income, after nientioning his 10 consider of the establishment of the Navy | salary, anu bis allowances of cuach-hire, coals, Pay Office, thought proper to devolve on his candles, and stationary, they state, “he at depury, the Pay-inaster. --Mr. Troiter in his " present derives some advantage from the paper also states, that he has no doubt, " balance of money remaining in his bands though he cannot prove it, that advantages for the purpose of paying Exchequer fees, were enjoyed by his predecessors from the " and some other contingencies, but has na use of we public money; and ibat," Wie " tee gratuity, or other em lumentwhatever,"

ca hiits

rare.

And they recommend that his salary should , balances in his own lands is the having of be increased trom tive hundred to eight huo nioney in readiness in advance to the sub-acdred pounds per annum, to be in lieu of all countants, when the demands upos them contingencies or allowances what-o-ver; werr greater than were foresren; aod in his and that he should “ not be permitted to de evidence of the oth of October, he stales, “ rive any advantage whatever from public that he has made advances to ibem ja ca-li " money remaining in his hands; but that and bink notes; but this circunstance is " the money issued to pay Escheeler leis, contradicted by the sub-accountantz; and it " &c. should be paid into the Bank, and will hardly be contended, that money standdrawn from thence for the public service ing in the name of the treasurer at the Bank • ip like inaoner as all other inoocy for na is not as ninch wiibin his power as in ibu of val services now is." - The salary, pro hou e of a sivatle banher. In order, bowposed by those commissioners, was of courge ever, in judge of the necessity of the ca-e, ws deemed by them a full equivalent for the la hought proper 10 inquire, whether, as it ws: bour and responsibility of the situation stant it to us liy the paym :-[er,

the When the business of the nary pay office receved daily avances of money cqual 10 was under the consideration of ile relret one or i wo days expenditure. We therefore committee of ihe House of Commops ou fi. required an account of their balance on Dance, in 1797, they required an accolint of The 31st of December in eich year, ad the increase or dimination which had taken of the days in cach succeeding year wien place since the yejr 1782, in the amount of obryse balances were exhausted. By the salaries and emoluments in ihe navy pay of Followiig sturement, drawn out from this fice. The account furnished is contained in arcounts, ir wili ::ppens, that previously to the appendix to ilieir seventeenth report. 1891, iheir balances were generalls equallo The increase of the emolument of odd pence between a week ard a fornight's expendireceived by the clerks is mentioned; but no [Here follows the table.)-As we notice is iaken of the advantage derived by see no reason why the advances should not the paymaster from the use of the money is be made to the sub-accuuntao:s from day sued for the service of the navy; although it to day, the balances leto in their hands prior must have arisen since the year 1782, as the to the year 1003, appear to us to have been paymaster at that time did not derive any considerably more than the public service emolument therefrom. Hence it must ap required.-lle think it proper, however, pear, that the use of the public money was to observe, that the cashier of the victuslnot considt red, even in 1797, as an avowed ling, since his salary was raised, in 178 emolument of the paymaster.-----Mr. Trot from one hundred and fi'iy pounds to tour ney from the Banking gross, and retaining it pear to have derived any advantage from in his own hands, or lodging it with his pri. the use of the public money, nor the prevate banker, he does not consider that he has sent depuiy paymaster, ner the cashier of departed from the letter or spirit of the act alloimenis, since their appointment in 1795. for the better regulation of the office of treasurer of the navy: he says, it was directed pointed in 1992, appears to have been in by that act, that all issues to the treasurer of the practice of vesting certain sums, which the navy from the Exchequer should be he says were small, in navy büls; but he placed to his credit at the Bank of England, has not done so latterly. The money, and be dr.wn from thence by drafts, speci wanted for the department of the cashier of fying the heads of service for which it is the navy is at present drawn from thie Bank wanted; and be further states, that these di. by one of his clerks. We think the several rections have accordingly been invariably duties of the sub-accountants should be perfollowed. We have already shewn in what formed by them in person, and this part of manner the directions for the heads of service the duty in particular.--Mr. Trotter, in being mentioned in the drafts have been his paper, lays much stress upon the smallevaded ; and in reciting the act, he has not ness of his salary, in comparison to the reDoticed the clause which directs that the mo. sponsibiliry of his situation. The office of nies' issued to the Bank on account of the paymaster is certainly an important one, and treasurer, shall not be paid out of the Bank, considerable confidence must be reposed in unless for navy services. It surely cannot be him; but if he regulates his conduct strict advanced, that the money drawn by the ly by the provisions of the act of parliament, paymaster for private use was paid out of his actual responsibility is much less than the Bank for navy services.--One of the that of the sub-accountants. Since the reasons given by thic paymaster for keeping time, that the paymaster transferred the

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