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fices the duty does not feem to be of
confequence enough to warrant the
continuance of them. For instance,
there are fixteen land carriage of
ficers, at a falary of thirty-five
pounds a year each, and a furveyor,
at a falary of fixty pounds. Their
bufinets is to attend at inns in
London and Westminster, in fearch
of goods, either prohibited or with-
out permit or certificate. They can
hardly act, with fafety to them-
felves, unless upon good informa-
tion; and upon fuch a ground any
other officer of the customs may
proceed, equally with the land car-
riage officer. Their number is cer-
tainly greater than is wanted; for,
three of them are otherwise employ-
ed, and execute no part of this
dury. The board of customs know
the bufinefs tranfacted by these, and
other officers of the like defcription;
and are the best judges whether the
Jevenue derives from their fervices a
benefit equal to the expence of fup-
porting them. Where the office is
in their own appointment, they can
regulate or fupprefs it: where it is
in the appointment of the treafury,
they can represent.

"We have rested our opinion for the fuppreflion of these offices in the customs, as well as of thofe in other departments of the revenue which have been before under our contideration, upon the firm ground of their inutility, and the urgent neceffity of applying every unneceflary and fuperfluous expence to that moft important of national objects, the accumulation of a tund for the reduction of the public debr.

"We are aware of the consequence fome of thefe offices derive from the power by which they are granted, and the extent of the inteFest. Arrechold, held under the grant of the crown, is a folemn righ, to be treated with refpect, delicacy,

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and caution; but if the subject of that grant be a public office, and a ftipend be annexed to it, payable out of the revenue of the public; if rendering a fervice ufeful to the ftate, as the confideration for the ftipend, be of the effence of fuch an office (a principle we have endeavoured to establish in our ele. venth report, and from which we fee no reafon to depart), where the utility of the fervice is either wanting at the time of the grant, or in procefs of time ceases to exift, the grant either had not at first, or has loft, the quality effential to its fupport; and no power of the grantor, no condition of the grantee, or duration of the intereft, can supply the defect: it cannot be fupported in the shape of an office; for it has not the character that distinguishes an office from an annuity or a penfion.

"The wifdom of our anceflors declared the freehold to be void in its creation; and the office, turned into a finecure, to be forfeited. The prefent age has the ftrong pleas of neceffity and justice, to demand, that fuch portions of their revenue as have been applied to the support of fuch offices, fhould be hereafter dedicated to the fervice of the public,

"We are fenfible that the perfons in poffeffion of the offices we have reprefented as ufelefs, may be entitled from merit, either of their own, or derived from their anceftors, to a recompence from the public, equal both in value and duration to the full emoluments of their offices.

"We do not call in question the amplitude of the reward, nor impeach their title to it: we can judge of neither. But we are of opinion, that the mode of reward, by either creating or continuing, for that purpose, a useless office, is calculated

to mislead the public; who conceive, that by a continual exertion of the labour and abilities of the officer in their fervice, they are receiving back an equivalent for the emoluments they allow him. It tends to entail a perpetual incumbrance upon the revenue; for a fubject will be for ever found to fill the office, though no one should be found to deferve it: and, fhould the fuppreflion of thefe offices be deemed a measure expedient to be adopted, the fubftitution of a payment or allowance, as a compenfation for the claim of each meritorious officer, may easily be provided.

"It is no mark of wisdom, even in an opulent nation, to lavish the public treature in expences unprotable to the ftate: but where the fubject is grievously oppreffed by the burthen of an enormous debr, the reduction of which is effential to the justice, the credit, and fecurity of the state, and that reduction cannot without difficulty be accomplished, even by the united exertions of

wifdom and economy; in a nation under fuch circumftances, a duty preffes, both upon the government and fubject, of no common obligation. The one is bound, in the administration of the revenue, to cut off every unneceffary and redundant expence; to fupprefs every ufelefs and fuperfluous office; to correct every abufe in the public receipt and expenditure; and religiouly to apply to the fervice of the state the produce of every branch of the revenue. The fubject is bound, cheerfully and liberally, every one in proportion to the extent of his abilities, to contribute, without evafion, his fhare to the fupport, defence, and fecurity of the state, and to the relief of the neceffities of his country.

A. PIGGOTT,
(L.S.)
RICHARD NEAVE, (L.S.)
SAM. BEACHCROFT, (L.S.)
GEO. DRUMMOND,
WILLIAM ROE.
"Office of Accounts,
Surry Street,
30th December, 1785."

(L.S.)

SUP.