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charge of the Exchequer fee-inorey to the of the year by the two accounts do not clerk employed in soliciting the money al agree. There is also a difference in the the Exchequer, there has not been any ne amount of the sumns stated to be received by cessity for the paymaster's having in his the treasurer within the year; but this, we hands any part of the public money; where are told, has arisen from the manner in as, large suis must necessarily be trusted to which the treasurer has brought to account the custody of the sub-accountan's. sums paid to him by individuals (who have The salary of the paymaster has always been had money impressed to them by the dif. superior to that of the sub-accountants. ferent board) in order to clear their inprests. When the salaries of the larter were aug. - Instead of charging himself wish the sums me :sed on the 21st of May, 1800, from four so paid to him, he has recharged higiself hundred pounds to six hundred and sixty with the whole sum advanced upon ima pounds per annum, that of the paymaster prest, of which he had previoasly acquirted was increased from five hundred pounds to himself, and has discharged himself of the eighe hundred pounds.With respect to sum actually disbursed by the parrs, by the observation contained in Mr. Trotter's which he in fact charges himself wish the paper, namely, that the amount of money balance, but it materially augments in his issued from the Exchequer did not depend accounts the total of his receipis within the upon him nor upon the treasurer, it is true


We are of opinion, that all m nics that in his application to the lords of the should be carried to account in the same treasury for mmncy, he was under the dia manner by the treasurer, and by the persons recii »ns of the public boards; but it is cer employed in the public offices to check his tuinly in the power of a pavmaster, hy de. accounts, in order that the two accounts laying his applications, or not using due di may correspond.---(Here follows a stateligence in soliciriag the money from the Ex ment, drawn up from the above accounts, chequer, to create a necessity for the differ- shewing the amount of the treasurer’s unent boards to make earlier applications, and assigned and actual balances on the 31st of Consquently to keep greater balances with December in each year, from 1786 10 1803, the treasurer. However this may have and the number of days such balances would been, ive know that the disbursements in have lasted, at the average rate of expendithe navy pay office might have been carried ture of the succeeding years.] —

On conon with smaller balances; in proof of which, sidering the above statement, it will appear, we need only notice the sums received from particularly before the year 1990, that much Mr. Trotter and applied hy Lord Melvile, larger surn's were left in the hands of the those in the hands of Mr. Trotter, and those treasurer skan the public service required: for many years converted by dir. Jelliene on an average, the unassigned balance leto to bis private concerns, of which we shall in his hands prior to the above period, was speak hereafter. The amount of these sums equal to thirty-three days expenditure of (and at times they must have been very each s!!cceeding year, and his actual balarge) need not have been taken from the lasce, during the same period, would have Exchequer, for it is evident the payments been equal to forty-five days expenditure. for the navy services were carried on with -Ve see no reason why the money in out them. We have entered in the ap | the treasurer's charge should at any time be pendix a general statement of the annual re more than equal to ten days probable ese ceipts, payments, and balances of the trea penditure, exclusive of the money lodged at surer of the navy, from the year 1786 10 the out pores to pay the wages of such ships 1803, both inclusive; and a general state as may unexpeciedly arrive in time of war. ment of the monthly receipts, payments and ---The practice of the public boards, and balances, for the years 1796 and 1800. particularly of the navy board, in applying We have likewise inserted an account, fur for sums under minute heads of service, and nished by the Davy board, of the amount of of considering such sums as appropriated to the treasurer's receiprs, the assignments those services, instead of being applicable to made on him by the different boards, and the general service of cach department, the amount of the unassigned balance in cach tends very much to increase the treasurer's year from 1786 to 1800, both inclusive.--| balance unnecessarily. The impolicy and Upon comparing the above accounts, wę disadvantage of this practice were seen by observe, that the amount of the assignments the commissioners for taking and staring the ororders upon the treasurer, as might be ex public accounts of the kingdom, and it was pected, does not accord with the amount of recommended by them, in their third rethe-sums.paid by him within the year, and port, that the pracıice should be abolished konsequently, that the balances as the cod -No measures have, however, bees

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Jordships were of opinion, it was expedient " times; and as from the whole circum: the Treasurer of the Navy should be esoneral stances of the case it must appear, that od from accounting for the said sum of " the most severe measores would not bare 24,8161. 6s. O d.; and thru directed n uur. *s contributed more to the public gond, he Tant to be prerared to be submitted to his " trusts, that previous to teaving oifice, te Majesty for ikat purpose': Jord Melville “will be enabled finally to close his ac was accordingly acquitted of the same by writ count, and to pay over his balance in of Privy Seal. -The statement to the " terms of the act of parliament, aferr de Lords of the Treasury upon which the writ “ ducting therefrom so much of the balance of Privy Seal was grounded, appears to be “ due from Mr. Jellicoe at the time of bis incorrect in some material points. His lord « dearly as now remains unpaid ; and that ship observes,“ Being left in this situation" “ Mr. Dundas and his successors in the of (that is on the death of Mr. Jellicoe) “ he “ fice of treasurer of the navy, may be dis

bad no alternative, but to save for the charged from all further åccount of such "" public the wreck of the property Mr. Jel " balance: the Crown siill' reserving the "' licoe died possessed of; and an extent power to take the most effectual ocasores *** liaving been issued immediately on his “ for recovering under the extent against “ death, all his effects that were available " Mr. Jellicoe's effects or securities the le

turned into money, and paid in dimi “ mainder of the balance,"__The state“ nution of the debt."--The freehold ware ment referred to by Loid Melville is confined house and wharf at Gosport, together with to the 'sums in the hands of Mr. Jellicoe, the freehold messuage at Portsmouth Com- during the period of his lordship’s treasurer. mon, returned to the extent issued into ship, and therefore can afford no compariHampshire, were not then, nor, as we have son of the extent of the confidence placed before observed, are they yet sold; and we in Mr. Jellicoe by his fordship, and the es. conceive, they could hardly have been for tent of the confidence placed in bim by gotten, as Mr. Trotter, on behalf of Lord former treasurers; therefore we have not Melville, received from Mr. Samuel Jel entered this statement in the Appendis ; but licoe, op ihe 21st of May, a few days prior in order to afford such a comparison, we to tbe date of the writ of Privy Seal, the have entered in the Appendix an account, sum of 8461. 85. 88., eight years and three shewing the sums with which Mr. Jellicoe quarters rent for the warehouse and wharf stood charged at the end of each montli, due Lady-day 1800, besides 1,7501., being during the several treasurerships of Mr. the instalments then due on account of Mr. Barré, Lord Melville, and Lord Bayning; Samuel Jellicoe's debt to his father, making an account, shewing the amoont of his together, the sum of 2,5961. 85. 8d. --On charge in each monih on account of the reference to the schedule of Mr. Jellicoe's treasurer for the rinje being, from April, 'effects, drawn up by Mr. Black the account: 1782, to August, 1759; and also an account ant, we also find debts to a considerable of his aggregate charge on account of the amount stated to be good, which have not treasurer for the rime being, and the exbeen recovered. A sum of 551. 11s. Od. treasurers for the saine period, so far as the appeared to be due to him from Messrs. same cau be made up --On reference to Thomas Coutts and Co. as the balance of an the account of the sums with which Mr. account which he had opened with them, at Jellicoe stood charged on account of the the desire of Mr. Trotier. This sum has treasurers for the time being, it will be seen since been received, and 521. 45. 6d. part of that in the year 1782, a time of war, and it, were applied in paying the fees on the 1753, when the feet was paid off, the writ of Privy Seal. The remainder is still average of Mr. Jellicoe's monthly charge unaccounted for: this circumstance is men was only 6,7761. 13s; whereas iu 'the years tioned merely to shew how negligently every 1788 and 1789, a period of peace, the part of Ibis business has been conducted. average of his monthly charge was 38;999. His lordship further observes, “a statement 175.7d. We therefore cannot agree with *** of the sums in the hands of the chief his lordship, that the confidence placed in

clerk” (that is, Mr. Jellicoe) " from the Mr. Jellicoe was not beyond what other tres. v lime of his” (Lord Melville's) " coming surers had placed in him in less expensit 66 into office, is subjoined, from which it times; nor can we subscribe to the opinion, " 'will appear, that even allowing no weight that measures could not bave been adopted " to Mr: Jellicoe's rank, respectability, and which would bave contributed more to the "" supposed fortune, the confidence placed public good; as on the 30th of June, 1788, ***in him, as to extent; was not beyond what when his lordship's attention was directed, other treasurers had placed in less expensive as appears by his letter of the joth of Joiy,

to the increase of Mr. Jellicoe's balance, his , of the Barons of His Niajesty's Court of Exaggregate charge on account of the treasurer chique ; and that such statement, so verified, and the ex-treasurers, was only 23,7521, do accompany any memoial presented to the Lords 10., gd; whereas at the time of his decease, Commissioner's of His Majesty's Treasury, frarhe stood charged with 37,5121. 185. 8.d., | ing relief;--The impolicy of allowing inexclusive of ihe sum of 2, 1631. 115. 6 d., dividuals to make use of the public money afterwards paid to persons having demands cannot be too ofien adverted to, or too for: on Lord Melville's acy of parliament new cibly impressed on the minds of those who account, for which Mr Jellicoe bad taken

have the regulation of public offices. It credit.---We have before slowl), that all will necessarily follow, iliat those who enjoy the sums recoverable from Nir. Jellicoe's such emo:ument will get into their bands, estate were not received prior to Lord whol. and retain as much as possible of the pubville's obtaining i be writ of Privy Seal. Since lic money ; and it the secuie profiis do not that time no stcps have been liken for re keep pace with their wishes, they will at scovering the remainder of the debt, if the

the risk of the public, l'est it in speculations small balance of Mr. Jellicoe's account at which promise to be more productive ; this Messrs. Courts's be excepted.-- Mr. Trotter is strongly exemplilied by the case we have observes, “ Upon Lord Melville's being ac just stated. The salaries of all persons -en"quitied of. any responsibility attached 10 trusted with public money should be fair ." Mr. Jellicoe's deficiency, I no longer çon. and liberal ; but, previously to their re" sivjered myself under ibe necesity of at ceiving the same, we think they should " sending to any part of thai unter!unale make oath that they have not derived any “ business." --- And Mr. White, the solicitor, advantage, directly or indirecuy, from the states, that he has neither licen discharged, use or employment of the public money comor has received orders to proceed; that he mitted to their charge.--. Observing in Mr. continued to act in the business until 1792 Trotter's statement, attached to his evidence or 1793, but has takın no steps since that of the 25th of July, that the sums of 605). time. However a public accountant and 5331, remained in his possession, stated may be exonerated from personal respon to have arisen from official errors, which had sibility, his duty to the public is not been notitied to the Navy Board, we enfulfilled whilst any diminution of ihe quired into the circumstances of this transloss of which he has been acquilted, can action, that we might ascertain the nature be effected by his exertion. In the pre and cause of these errors, and consider of sout case, for the recovery of part of the measures for preventing them in future..debt, namely, the accruing rent and instal In the course of our enqniry we discovered, ments due from Mr. anucl Jellicoe on ac that this transaction originaled in freud, and count of his debt to his father, it appears not in error ; several remittance bills, amountthat an agent of government is only wanting ing to the sum of 1,13sl. having been twice to receive it. That the public interest charged as paid in the accounts of the clerk may be no longer neglected, we ihink that entrusted with that dnty.--[After giving the statement of Mr. Jcllicoe's a tfairs, drawn the history of his fraud, the report, as to up by Mr. Black the accountant, with the ibis head concludes as follows.] As this other papers relating to his property, should offence was committed so many years ago, be put into the hands of a solicitor, to re and we understand that the person to whom cover for the public all that can now be had this part of the report particularly relates, from Mr. Jellicoe's estate. We apprehend has since conducted bimself with propriety much less will be recovered tha migbt have and fidelity, we have omitted in the Appenbeen, if due diligence had been exerted im dix all circumstances that might immediately mediately after Mr. Jellicoe's decease, not lead to the discovery of his name. only from the death of the parties, but from the circumstance of Mr. Jellicoe's private | THE TREASURERSHIPS or The Right ledger having been lost, which Mr. Black Hon. Dudley Ryder, (NOW LORD states appeared to have been kept with HARROWBV); The Right Hon. C. great exactness. - in future, we would BATHURST, (LATE BR AGGE); AND THE recommend, that before any Treasurer of Right Hon. GEORGE TIERNEY. the Navy, or other public. accountant, Lord Harrowby held the office from the 28

be discharged from accounting for de of June 1800, to the 20th of Nov. 1801. ficiencies in his office, a statement of the -Mr. Bathurst, from the 21st of Nov. loss or deficiency, the circumstances at 1801, to the 2d of June 1803. Mr. tending

and means taken to recover the Tierney, from the 3d of June 1803, to same, be sworn to by such accountant before one the 28th of May 1804.

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We have little furiher to state respecting by the precepts, or whether he should not these treasurers ; as we have already voticed fully satisfy the act by producing to us any their conduct, so far as relates to prevent or all the accounts of ihe office in the shape ing the paymaster from drawing the public in which they then existed ? ---He at the muney from the Bank, and lodging it in the same time transmitied to us the opinion of hands of a private banker, for the purpose the Attorney and Solicitor General, and the of elucidating sonie parts of ihe detail of counsel to the Admiralty ; which we sube Lord Melville's second treasurership. join.---We are of opinion, that the It appears, that acue of them derveil ony profit * Treasurer of the Navy will satisfy the or emolument from the use of money issued for " words of the act ot the 43d George III. navy services ; and that no part of that mo cap.- 16. by producing to the Commisney was applied by any then, to the use * sioners of Naval Enquiry, the accounts of any other publicerarment.---Mr. Trot “ of his office in the shape in which tley ter acted as paymaster to Lord Harrow by " now exist; and that if the labour and and Mr. Bathurst, and, for a short time, “ the time it would require to make them to Mr. Tierney; he was succeeded by Nir. “ out in the manner called for by the ComLatham,who continued in office till Mr. CAN 6 missioners of Enquiry, are such as 10 NING became Itsasmer, zuhen Mr. Trotier was again “ occasion any material obstruction to the appointed paymaster. It is stated by Mr. La “ business of his department, we think the tham, [paymaster to Mr. Tierney] ibat he did “ production of them in their present shape, not witharaw from the Bank any money issued " is all that can be reasonably expected." for the service of the navy, but travsferred The accounts we called for by those the same from the accouni of the treasurer precepts were afterwards furnished ; and we to the accounts of the respective sub-ac apprchend the current business of the of countants; and that he did not dèrite any fice was not materially impeded by the clerks profit or dvantage from the use or employment being employed in preparing them. --We of the public money.

[After recommending have not met with difficulties of this set, in cay sundry regulations for prerenting abuses in of the other departments to which our enquiries future, the report copcludes with stating the have been dirccied; but we think it right to following circomstance.) - We thiok it notice this instance, that in the appoidiment necessary to observe, that on the job and of Commissioners of Enquiry in future, the 37th of July last, we issued our precepts to assistance which they may require from the the Treasurer of His Majesty's Navy (Afr. public offices may be defined by the legis. Canning) for certain accounts, which were lature. It is obvious that the business of necessary to our forming a judgment as to such offices would be much impeded, and the propriety of the extent of the balances the labour of such Commissioners much io. of public money left in the hands of the creased, if the books and documents were treasurer ; and not liaving, on the 2d of to be sent from the offices (as proposed by October, received any communication from Mr. Canning) and kept by the Commissioners the treasurer on the subject of these precepts, till they could make the proper searches, we wrote to him, and requested that he and extract such matters as might be newould be pleased to give directions for our cessary for their purpose. Add to this, that be'ng furnished with the accounts as soon as the commissioners would frequently have possible, and that he would inform us when occasion for the attendance of clerks from they might be expected. ---In reply, he the offices to explain the entries, and that, acquainted us, tbat the delay in making the if this mode of proceeding were to be adopt. returns to our precepts had proceeded from ed as to books and papers at distant places, yepresentations made to him of the extreme such as the out-ports, the inconvenience ditticuliy. and hindrance to the current bu would be intolerable, and an enquiry or such siness of the office, which must attend the ma terms impracticable. king out accounts of so complicated a nature, in forms so wbully unusual and unknown

CH. M. Pole.

(LS.) in the practice of the treasurer's depart

EWAN LAW. ment; and that upon these representations,

John FORD. he had thought it his duty io submit the

HENRY NICHOLLS. following question to the Attorney and WM. MACKWORTR PRAED. (L. 5) Solicitor General and the counsel to the Admiralty ; whether, under the words of | Office of Naval Enquiry, the act, he was compellable to furnish the ac Great George Street, counts called for is ihe unusual forms prescribed 13th February, 1805 .

(L. $.) (1. s) (1. s.)

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EXAMINATION OF LORD VISCOUNT MEL laid out for applied, any of the money issued

VILLE, TAKEN UPON OATH, THE 5TH for carrying on the current service of the ÓF NOVEMBER, 1804.

navy sioce the 1st January 1786, for your 2. It appearing, by accounts laid before

benefit or advantage ?, A.From the mana tos, that the sums standing in your tranje as

ner in which Mr. Trotter kept my accounts treasurer of the navy, at the Bank, át the

it is impossible for me to answer that quesfollowing periods, were less than the sums

tion ; and Tobject to answer this question upon with which you stood charged, exclusive of

the ground I bave stated in answer to the the money advanced to your sub-account forse question.--Q. Did you direct or au

thorize him to do so? A. To the best of ants, and that the deficiencies were as fol: lows: viz.

my recollection, I never did..-Q. Did

you, between 1st January 1786 and 31st 31st Dec, 31st Dec.

May 1800, derive any profit or advantage 1786 50,000

1794 28,758 7 9 1787 353,100. O

from the use or employment of money issued 1795' 30,316 16 1788 48,000

1796" 75,413 5 for carrying on the current service of the na. 1789 33,800

1797. 58,640 14 10 vy, under the act 25th George III. cap. 31 ? 1791 10,988 9

1708 54,140 15 A. The same reasons which induced me to 1792 26,476'17 86 1799 54,140 15

make the answer I have done to the first 1793 27,095 196

question, must induce me to repeat the same.. To what cause are such deficiencies to be

answer to this..-Q. Does your lordship attributed ? d. Althouga I 'take it for

object to answer this question under the provision granted the sums are stated by the question of the 5th section of the act 43d Geo. III. cap. accorately, I could not, on memory, siate

16. A. I do ; and upon the ground stated in the that they are so. I desired Mr. Trotter, so

answer to my tirst question. -Q. During the far as I was concerned, to give you every in.

time you acted as treasurer of the navy, between

Ist January 1786, and 31st May 1800, was any formation he could; and it was only in con of the money applicablcio navzí services advana sequence of a conversation with him, im ced by you, or by your direetion, for any o-her inediately after the receipt of your letter to

public service than that of the nazy? 4. I decline to me of date the 20ih of June, that I learnt,

answer that question, under tie provisions of the from the manner be kept his private accounts,

5th section of the act 430 Geo. III. cap. 16.

Q. Was any money, issued for carrying on the it was impossible for him to give me the ac. curient service of the navy, applied by your curate information I required. The same Jordship, or by your direction, for any other reasons render it impossible for me to give public service than that of the navy, with the you an answer to the question you put. I

knowle lye or consc77 of the Navy Roard? A. No,

certainly not.- -Q. Was there any official note or am aware that I am not bound to answer record made of the money issued for carrying on it, under the provision of the act establish the current service of the navy, having been ading this commission ;' but I should not have vanced by your direction for any other public pura dwelt on that objection if there had been

poses than that of the navy, or of the re-payment of nothing but personal considerations to ope

suck money? A. No, there was certainly no official

n!1.-Q. Did you authorize the paymaster, in rale against my doing so, but for the rea or about the year 1986, to draw the money ap: sons I hinted to you in my letter to you of plicanie to naval services from the Bank, and the 30th of June last. As I am not bound,

lodge it in the hands of a private banker? A. I 80 I would not feel niyself warranted to give

cannot precisely fix the time ; but I am certain

that I did perinis Nr. Trotter to lodge any money the explanations which your question points drasun proin ihe Bank for public purposes in his priat. -Q. Upon what ground does your lord. vate banker's hands, during the period it was ship decline answering that question ? A.

not demanded to the purposes for which it was Upon the ground that I have already stated,

drawn.-Q. What circumstances induced you to under the 5th clause of the act 43d Geo. III,

give such permission to the paymaster? A. An

opinion in which I still adhere; that if the whole Q. Was any part of such sum moneys necessarily drawn from the Bank in purin your hands ? A. They certainly came into suance of orders from the competent boards, were my haods, but did not remain there.-Q. Did lodged in the bands at a respectable banker, under Mr. Alexander Trotter, while paymaster' of

ibe control of the paymaster of ibe navy, that it the navy, lay out or apply, or cause

would add more facility to the conduct of the brim siness of the otfice, in the multitude of small pay

ments to be made, than if the money were depoThe clause, bere alluded to, is expressed in sited according to the constitution of the office, in the following words.-" Provided always, and an iron chest. I likewise had it ia contemplation, “ be it further enacted, that no persons shall be

that in the receipt of these various small payments, "compellable to answer any question, or to pro

made to such a variety of persons, they would be "duce any account book, paper or writing, the less liable to be imposed upon by that mode of

answer to which, or the production of which transacting the business thaa if they were each to may criminale, or tend to criminare such person, receive drafts for such small sums upon the Bank, or lo expuse such person to any pains or penulties."

at such a distance from the office, after ins removal

cap. 16..

to be

Supplement to No. 13, Vol. FII.--Price 10d;

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