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for the support of their government, credit, and security: every estimate ought therefore to be as complete and comprehenfive as the experience and forefight of intelligent officers can form it; and yet, since the year 1720, every annual estimate for the ordnance service has been attended with an account of fervices performed and not provided for, and sometimes to an amount exceeding the sum in the estimate. Most of the services in these accounts were such as might have been, many such as were a&tually foreseen ; ão the usage of office warranted the omiffion of them : the estimate of the year 1783, formed with a view of comprehending every probable expence of the year, appears by the account of the unprovided services for that year, prefented to the House of Commons, with the estimate for this year, to have been deficient 1 1 1,6341. 9s. 6d. ; and thus every year has been incumbered with more than its ewn burthens, with expences that belonged to, and ought to have been borne by, the revenue of preceding years. Nor is this the only grievance; a debt has been accumulating, for services, not included in any preceding either annual estimate, or annual account of unprovided services, until it has amounted, as appears by the state of that debt prefixed to the estimate of the present year, and that imperfect (as far only as it can be ascertained) to 874, j61.7s.6d. Hence the officCrs of this board have been obliged to hazard the exercise of powers not warranted by the constitution : they have applied public money to other services than those to which it was appropriated, and involved the nation in debts without the confent, or even the knowledge, of parliament; rendering themselves

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officer may judge, almost to a certainty, from the experience of former years independent of such fudde, mergencies as are beyond the reach of human for eight) what sum will be wanted for each head ; and, should the proviion exceed the demand, the excess may be well applied in increasing the fund, should happily such a fund be established, for reducing the debt of the public. The determination of the board of ordnance, in the beginning of the year 1782, to advertise for the different articles wanted in every branch of the service, is a regulation that has produced advantage to the public, the contract for the - hire of horses, conduct rs and drivers, of the year 1 -82, in consequence of advertisements, was made upon terms more favourable to the public than that of the year 1775 : 33d, upon the hire, and 43 d. in the ration, , for every horse per day is a confiderable saving: it would have been, in the hire of 1637 horses, the number upon the establishment from the 18th May, 1778, to the end of Oćtober 1782, that is for four years five months and thirteen days, supposing them upon full pay for half the time, and upon half pay for the other half, 68,0231. 1 1s. ;-and the saving upon the ration for the same number, during that period, supposing them supplied the whole ear, would have been 52,68ol. 14s, together 21,3o4l. 5s. exclufive of the savings to government by not providing the jackets, caps, and various other articles for the drivers. By a report of the surveyor-general to the board of ordnance, dated the loth of May 1783, part of which we have inserted in the appendix with the accounts it refers

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