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were kept continually in the service, either upon full or half-pay, and were raised to full, or reduced to half-pay, in consequence of orders from the board to the contractor: he was supplied with forage for his horses from the king's magazines, at 6d. the ration; and for every horse killed or taken by the enemy, he was to be paid ol. By a contract with Mr. Samuel Tewkesbury, in the year 1782, the full pay for a horse was reduced to 1s. ołd. a day; and the contractor was to pay for a ration the price paid by government, which was loid.; and he was bound to find jackets, caps, and several other articles, for the horses and drivers, which were in the former contract found by government. The total expence to the public for this sorvice, from the year 7-8 to the year 1783, appears, by an account from the ordnance, to have been 233,3851. 18s.

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master-general. The performance of the contračt for bricks was superintended and checked by the principal engineer, and other officers belonging to that corps; and in every district where timber was delivered, or carpenter’s work done, an officer was appointed by the board to examine into the goodness of the materials, and the execution of the work ; and upon the certificate of these officers the demands of the contrastors are allowed. A fortification is erected by the commanding engineer, pursuant to an order from the master-general, for carrying a project into execution according to an approved plan and estimate : the commanding engineer forms the elimate for the different species of work by the established prices in the office. Since October last, proposals have been delivered to the board, in consequence of advertisements, for supplying timber and materials, and executing different species of work in the building branch, at a lower rate than the old established prices in the office: the proposals for the carpenters and bricklayers work at Plymouth, being at reduced prices, have been agreed to by the board : the proposals for carpenters work at the Tower, and in the Medway and Cinque Port divisions, are agreed to, but with a dedućtion of two and one quarter per cent. from the proposed prices in the Tower division : those for the Portsmouth division are not yet settled. These works are executed part by contract, part by day-labour; but no part is executed, and no materials provided, without the express direction, in writing, of the master-general, or the board. The commanding engineer makes the contracts for the different work, upon such terms as have been ap(L 2) proved proved of by the board : the labourers he procures himself, and settles their wages, either according to the usual price of labour in that country, or at such a rate as he can agree for ; if soldiers are employed, the commander in chief regulates their pay : the subaltern engineers and overseers superintend the execution. That part performed by contract is paid for by measurc: the engineer or overseer appointed to superintend it, makes his report every week to the commanding engineer, of the progress of the work; and every three months, or oftener, the engineer and overseer, in conjunction with a person on the part of the contraćtor, measure the work, and sign the measurement; from whence is formed the bill, which contains the species and uantity of the work, and the sums 3. to the several artificers : this bill, being figned by the commanding engineer, and certified by the subaltern engineers and oversecrs, is transmitted to the surveyor-general, as the ground for the payment to the contractor. Labour is paid by the day, and the same officers make a report every day to the commanding engineer of the progress of the work, specifying the materials expended, and the persons employed ; and from hence are formed the monthly pay lists; which being certifica by two or more engineers or overseers, are a ground for the order of the commanding engineer to the storekeeper for payment. From an account of the sums that have been expended in the fortifications at Chatham, Portsmouth, and Plymouth, from the beginning of the year 1770 to the end of the year 1783, it appears, that the expence to the public, for the works at Chatham, has bcen

144,0091. 15s. for those at Portsmouth, 297,903.1. 8s. and for those at Plymouth, 128, 1781. 14s. 6d. together, 570,0911. 17s. 6d. and from an extrađt of an estimate of the whole expence which will probably be incurred in completing the works therein mentioned, presented to the house of commons, and transmitted to us by the surveyor-general, it appears, that the sum required this year for repairs, in the three #. of Ports. mouth, Plymouth and Chatham, amounts to 68, co81. and that the expence to the public in completing certain of the works at Portsmouth, will amount to above 183, ocol. and, to render both Portsmouth and Plymouth complete,

will require 4 or 5oo, oool. Gunpowder is manufactured by several persons, under contračts with the board of ordnance ; the manefactory of Feversham, which belongs to government, not being able to furnish them with near the quantity they want. The board supply the contraćtor with saltpetre. The India company engage by their charter to provide for government 5oo tons every year, if demanded, at 531. per ton in time of war, and 451. per ton in time of peace : the contractor engages, at the price of il. 7s. 6d. per barrel for workmanship, to work 8clb. of doublerefined saltpetre into a barrel of gunpowder of 10olb. neat weight, to hold and undergo the usual proof and survey. Before any gunpowder used by government is received into the magazines, it undergoes, by order of the board, a proof at Purfleet. The only established mode of proof was, by raising a given weight in a frame, called a vertical eprouvette, by a given quantity of powder; but by a course of experiments lately made, by 3. er der of the then master-general, with mortars, this mode has been found not to be a certain proof of the strength and goodness of the powder ; for a powder, that with 2 drachms would raise the vertical eprouvette 4 inches and ++, would, with 3 lb. range a shell from a 13 inch mortar i io9 yards only ; when another powder, that with the same quantities would raise the eprouvette only 1 inch and 1%, would range the shell, 11 12 yards: the report upon these experiments is now under the confideration of the board of ordnance. The officers employed in making and superintending this proof are, the controller of the kings laboratory at Woolwich (or, in his absence, the deputy) the chief fire-master, the affiliant fire-master, the store-keeper, the clerk of the survey, and the clerk of the check at Purflect. After every proof, a report of the quantity and state of the powder proved, figned by the controller, the two fire-masters, and the storekeeper, is made to the mastergeneral and the board; who, in consequence of that report, direct what powder shall be received as serviceable into the king's magazines. The ordnance are either of brass or iron. All the brass ordnance are cast in the royal foundry at Woolwich. The iron are cast by contračt, at foundries in different parts of the kingdom, and are delivered to the store-keeper at Woolwich : the contractor is bound to cast them, agreeably to moulds sent to him by the board, at 18l. a ton, subječt to such survey and proof as the board shall direct ; and if a concealed defect in any one gun is discovered, all the guns belonging to that contractor, laid down for a proof at that time, are rejected. Superintending the proof

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The payments are made either by the treasuer, or by certain officers intrusted with money to diseharge particular services. There are two modes of payment by the treasurer, the one upon quarterbooks, the other by debenture. The quarter-books are made out by the cierk of the ordnance, from the establishments and instruments of appointment deposited in his otfice ; and contain the names of the of cers, and the salaries, allowances, or wages, annexed to the offices, or expressed in the appointments: these quarter-books, having been signed by three boardbfficers, are transmitted every quarter to the treasurer for payment.— The debentures are formed by the same officer, from bills sent to him by the surveyor-general. Every demand upon the ordnance is examined and compared with the vouchers in the office of the surveyor

general, and must receive his allow

ance, i.e. then reduces it into the form of a bill, and sends it to the clerk of the ordnange, who from thence makes out the debenture, |. to it the fignature of the oard-officers, and delivers it to the person entitled ; and when ordered by the board for payment, it is discharged by the treasurer. The debentures are of two kinds —ready money — and in course. This distinétion is grounded upon the time when the holder becomes entitled to receive his money ; that time is cither expressed or implied in the contračt. The ready money debenture is to be paid as soon as it can be made out, or as soon after as the board have money to pay it. For the debentures in course there is no limited time of payment : when the board are supplied with money for this service, these debentures are classed according to the months in which they bear date,

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gether with whatever other articles

he receives the particular orders of
the boatd to discharge. Upon appli-
cation to them, and laying before
them the state of his cash, they direct
money to be imprested to him for these
purposes. The bills for the furbish-
ers, artificers, and labours, are paid
every month; and each bill has the
signature of some particular offi-
cers, om whom the board rely for
the truth of the articles contained
in it. Every fix months, the ac-
counts of the messenger are passed
by the surveyor-general, and his
imprests vacated.
Richard Bethel Cox, esq. who
has been employed in the office of
the late paymaster of the artillery,
gave us information relative to the
business transacted in that depart-
ment. The paymaster of the ar-
tillery pays the monthly subfidence
of the corps of artillery at home,
and in the Mediterranean, and de-
frays the contingent expences of
that corps, pursuant to the orders

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