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The SIXTH REPORT of the Commiffioners appointed to examine, take, and ftate, the PUBLIC ACCOUNTS of the Kingdom.

IN

[N pursuance of the directions of the act by which we are appointed, our atten❤ tion has hitherto been engaged, principally, in marking the delay which affects the public money in its paffage, either from the pocket of the fubject into the Exchequer, or from the Exchequer, back again into the poffeffion of the perfon who becomes entitled to it; but of still greater importance to the public, is the diminution it fuffers in its progress.

Intent upon the object pointed out to us by the act as the first for our confideration, namely, that the public might avail themselves, as foon as poffible, of the balances in the hands of Accountants, we have, in the offices that have as yet come under our examination, applied ourselves chiefly to the investigation of these balances, and reported upon them with as much expedition as we were. able; adding only such suggestions of immediate regulation as arofe out of the subject, and occurred to us in the courfe of that investigation, but deferring, as a matter separate and distinct, the execution of that part of the act which directs us "to report an exact state of the fees or gratuities paid or given in collecting, iffuing, expending, and accounting for the public monies, and the authority under which such fees and gratuities are paid or received,"

In the course of our examination into the office of the Paymaster General of the forces, we obferved, in the account of the payments made by him out of the deductions of 12d. in the pound, and one day's pay, for the year 1778, annexed to our laft Report, No. VII. a charge of 32,5571. 75. 10d. paid for fees at the Exchequer. So large a fum of fees paid by one officer, to one office, in one ycar, demanded our attention, and led us to require, from this office, the fum total of the fees paid at the receipt of his Majefty's Exchequer, by the Paymaster General of the forces, during the year 1780; the accounts of that year being then under our confideration.

By the return made to that requifition it appears, that these fees, in the year 1780, amounted to 39,1981. 6s. 1od. and that they confifted of a poundage on the money iffued.

As the annual fupplies, last year, exceeded that of all former years, and may increase, and all poundage fees on those fupplics will increase in proportion, we thought it incumbent upon us to proceed to an immediate examination into the article of fees, and of the principles upon which they are founded; to the intent, that, should they be deemed a fubject worthy the interpofition of the le giflature, the public may not remain without the benefit of a speedy remedy for a preffing and increasing evil.

We have had under our examination two offices of large public expenditure; the Pay Office of the Navy, and the Pay Office of the Army. To each of these we iffued our precepts for an exact state of the falariés, fees, and gratuities, received by the respective officers and clerks in thofe offices, from the 24th of December 1779 to the 25th of December 1780, with the amount thereof received by each officer and clerk during the faid period.

To the feveral branches of the receipt of his Majefty's Exchequer, that is to fay, to the auditor, the clerk of the pells, the tellers, the chamberlains, the VOL. VI.*

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Appendix, No, I,

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ufher, and the paymasters of Exchequer bills, we iffued the like precepts; and returns were made to us from all thefe offices.

We have thought it expedient, in the course of this enquiry, where the office is not executed by the principal officer, but by his deputy or firft clerk, to examine the latter only, as probably best qualified to give us the information we wanted; we have omitted likewife, as more minute than neceffary, to examine those inferior officers and clerks, who receive small falaries only, or inconfide. rable fees.

As our account of the emoluments of thefe offices is taken in a year of the moft expenfive war, we have required, and ftated where we have been able to obtain it, the net produce of each office in time of peace.

At the clofe of our examination into each office, we have stated, and inferted in the Appendix, an account of the falaries, allowances, fees, and gratuities, diftinguished under their feveral heads, and the total amount thereof received by each officer, and clerk in that office, with the fums paid for taxes and other difbursements, and the net produce to each officer and clerk during the year 1780, and diftinguishing, as far as appeared to us, without entering into too long an examination, to what amount each office is a charge upon the public, the civil lift, and individuals; but we muft at the fame time remark, that most of the fums for fees and gratuities ftated by us as paid by individuals, are ultimately paid by, and a charge upon, either the civil lift or the public; this latter diftinc tion we have made, not confidering the intereft of the Crown as feparate from the intereft of the public, but becaufe the favings, if fuch there should be, will in the one cafe fall into the fund appropriated for the fupport of his Majefty's civil government, and in the other into the finking fund.

We have diftinguished the taxes paid by the officers, that is, the land tax, and the one fhilling and fixpenny duties, from their other difbursements; because the charge of the public in fupporting thefe offices, is leffened by as much of thefe taxes as get back again into the Exchequer; but, not being able easily to difcover what diminution they fuffer in their progrefs, we have only stated the amount of them, without deducting them from the expence of the public.

From the return of the pay office of the navy, and from the examinations of the right honourable Welbore Ellis, treasurer of the navy; Andrew Douglas, Efq. his paymafter; John Slade, Efq. first clerk in the cashier's branch; Adam Jellicoe, Efq. firft clerk in the pay branch; George Swaffield, efq; cafbier; Mr. John Fennell, chief clerk, and Mr. Robert Walker, fecond clerk in the victualling branch; we obtained the following information relative to the profits accruing to the officers and clerks in this office.

The business in the pay office of the navy is tranfacted by the treasurer, the pay mafter, and thirty-five officers and clerks, nine of which are in the cashier's branch, twenty in the pay branch, and fix in the victualling branch.

The profits of thefe officers confift of fix heads: falaries; allowances for extra fervice; and for telling money at the bank; perquifites of odd pence; for cafting defalcations; and for entering probates and other inftruments.

The Treasurer and his Paymafter are paid by falaries only, and have no other fee or gratuity whatever; the officers and clerks receive falaries, and alfe the allowances and perquifites above-mentioned.

The Treasurer is appointed by the Crown, and holds his office during pleasure; he receives a falary of two thoufand pounds a year, reduced, by the payment of

Appendix, No. II, III. IV. V. VI. VII, VIII. and IX,

the

the one fhilling and fixpenny duties to 1850l. he appoints the Paymafter, and all the other officers and clerks in the office.

The Paymafter has a falary of five hundred pounds a year, reduced by the fame duties to 4621. ros. he executes alfo the offices of Cashier and Accountant, for which he receives no additional falary or emolument whatever.

The falaries of the other officers and clerks are from forty to eighty pounds a year, according to their several employments; befides which they have the allowances and perquifites following:

- An allowance for extra fervice, which is made to those clerks who attend the payment of wages and the yards, and who complete what are called the full books for payment of the hips and yards; this allowance is intended to defray their travelling expences, and as a recompence for their extra trouble; the rate at which it is paid is 78. a day for the number of days in which each clerk is fo employed.

An allowance for telling money at the bank is a poundage, at the rate of five fhillings for every thousand pounds, allowed by the Navy Board to thofe clerks who receive money at the bank for the payment of the ships and yards; in confequence of which allowance, each clerk is accountable for any deficiency there may be either in the weight or tale of the money he receives.

The odd pence is a perquifite to thofe officers and clerks who are employed in making payments; thofe whose bufinefs it is to pay perfect bills, the Navy course, and bills drawn by the Navy and Sick and Hurt Boards, pay the even money only upon thefe bills, and retain to themselves the odd pence under a fhilling; those who are employed in the payment of the officers, feamen, and artificers in the dock yards, retain the odd pence under fixpence; in confideration of which, they are all bound to make good any mistakes they may make in their payments.

The perquifite for cafting defalcations is a gratuity, usually at the rate of one guinea by the hundred pounds, paid by the Chaplains, Surgeons, and Purfers of the navy, to the officer who cafts and pays to them their feveral fhares of the deductions made from the feamen's wages.

The perquifite for entering probates of wills, letters of administration, and warrants of attorney, is a fee of 2s. 6d. each entry, paid to the clerk in whose department it lies to regifter thefe inftruments.

The falaries and allowances for extra fervice, and for telling money at the bank, are paid, for the most part, quarterly, by bills affigned by the Navy or Victualling Boards upon the Treafurer, out of money received by him, either to pay falaries, or from old ftores, or under fome other head of service specified in the affignments; and confequently all thefe are paid by the public.

The perquifites are either detained out of fums due to particular perfons, or paid by thofe who apply to have their bufinefs tranfacted at the office; and therefore do not come out of the public purfe, but fromthe pockets of individuals.

The authority upon which the receipt of the feveral profits of this office is grounded, is either an order of the Privy Council, or usage.

By an order of the Privy Council,* dated the 25th of May 1699, the falary of the Treasurer of the Navy is fettled at two thousand pounds a year; that of his paymafter, at five hundred pounds; that of his accountant, at four hundred pounds; and the falaries of thirteen clerks, feven at eighty

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* Appendix, No. X.

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pounds cach, and fix at forty pounds each; and in the ordinary efti mate of the navy, voted by Parliament every year, are inferted allowances, to the treasurer of the navy two thousand pounds; to his paymaster and cashier five hundred pounds; to twenty-two clerks, fix of them eighty pounds, nine fifty pounds, and feven forty pounds each: but an increase of the business in this office for thefe late years, has rendered it neceffary to increase the clerks to the prefent number, thirty-five; and to every increase the confent of the Navy Board is necessary.

The allowances and perquifites are fuch as have been usually paid and taken by the officers and clerks in their feveral departments, as far back as the memory of the oldeft officers now employed in this office reaches.

From the account fet forth in the Appendix it appears, that the grofs amount of the emoluments received in the Pay Office of the Navy was 8150l. 10s. od.; of which the falaries, allowances for extra fervice and for telling money at the Bank, amounting to 65451. 4s. 8d. was paid by the public; and the refidue, being 16051. 55. 4d. by individuals; the net receipt of this office was 79381. os. od.

By the return made to us from the Pay Office of the army, and the examinations of the right honourable Richard Rigby,† Paymafter General of the forces; Timothy Cafwall, Efq. deputy Paymafter; John Powell, Efq. Cashier; Charles Bembridge, Efq. accountant; John Adam Frederick Heffe, Efq. ledger keeper; Thomas Bangham, Efq. computer of off-teckonings; Robert Randoll, Esq. cafhier of half pay; and Richard Molefworth, Efq. entering clerk; we received the following account of the falaries paid to, and the fees and gratuities taken by, the officers and clerks in the pay office of the army.

This office confifts of the Paymafter General, his deputy, a cafhier, an accountant, a ledger keeper, a computer of off-reckonings, a cashier of half pay, and an entering clerk with eight inferior clerks, an office keeper, a houfe keeper, and two meffengers; and nine deputy paymasters abroad.

The Paymaster General appoints his deputies, and all the officers and clerks employed in his office: they are all paid by falaries or allowances, fees, and gratuities.

The Paymafter General, his deputy, the inferior officers and clerks, and deputy paymafters abroad, have certain falaries or allowances only; the fix officers who are next to the deputy paymafter, receive falaries, fees, and gratuities.

The Paymaster General is appointed by letters patent under the Great Seal, during pleasure; he receives four annual allowances as Paymafter General of the forces, and one as treafurer of Chelfea Hofpital: the four are, 3000l as the particular falary belonging to his office, 1760l. for the payment of clerks, 600l. for the contingent expences of his office, and twenty fhillings a day as one of the staff upon the cftablishment; the other allowance is twenty fhillings a day as Treaturer of Chelfea Hofpital. The amount of these allowances is 60921. out of which he paid for himself and officers, in taxes, 9621. 195. gd.; to clerks, 17071.; and for the contingent disbursements of his office, 360l.

Appendix, No. XI.

75. 8d.;

† Appendix, No. XII. XIII. XIV. XV. XVI. XVII. XVIII. XIX. and No. XX.

75. 8d.; making together 3030l. 75. 5d. which reduced his clear receipt to 306ıl. 125. 7d.

The deputy paymafter has two falaries, of 500l. a year; one reduced, by the one fhilling and fixpenny duties, to 4621. 10s. the other paid without deduction; together, clear, 962). 108.

The fix following officers are those who have fees and gratuities as well as falaries.

The cashier receives a falary of 200l. a year, reduced by the one filling duty to 1901. and an additional annual allowance of two hundred and feventy pounds, paid to him without deduction: his fees and gratuities amounted to 67151. 195. 6d., which, with his falaries, made his clear receipt 71751. 195. 6d.; but as these fees are not always paid at the time the business is done, this fum, though received in the year 1780, may include fees that accrued in a preceding year; it certainly does not include the fees for all the business done by him in that year; the remitters had not paid him their fees upon the warrants for the remittances iffued to them after the month of February 1780; and it appears from an account of thofe remittances, extracted from the account of the extraordinary fervices incurred by the pay mafter general of the forces for the year 1780, that the fum iffued to them between the 1ft of March and the 31st of December in that year, was 2,312,8301.; the fees upon which, being at the rate of one guinea by the thousand pounds, amount to 24271, 128. and being divided equally between the cashier and accountant, would have added 12131. 16s, to the receipt of each, and would have increafed that of the cashier to 8389l. 15s. 6d.

The falary of the accouutant is 150l. a year, reduced by the one fhilling duty to 1421. 10s,; he received in fees 13581. 175, 9d.; which, added to his falary, makes his clear receipt to have been 1501l. 7s. 9d.; had the remitters paid all their fees, it had been increased, by the addition of 12131. 168. to the fum of 27151. 38, 9d.

The ledger keeper's falary is 100l. a year, befides which he receives annually of. from the computer of off-reckonings, and 1ool. from the ca fhier of half pay his fees amounted to 3941. 165.; making all together 6741. 168.; he paid out of this fum for taxes fifteen pounds, to his deputy eighty pounds, and to another affiftant fifty pounds; together, 1451. which reduced his net receipt to 5291. 16s. The prefent ledger keeper has, by reafon of his age and infirmities, executed his office by deputy ever fince his appointment in 1765.

The computer of off-reckonings has no other falary but that of eighty pounds, which he pays to the ledger keeper; his net profits arofe from his fees, which amounted to. 19381. 53. 6d.

The cafhier of half pay receives eighty pounds a year falary; the total of his fees was 6171. 5s. ; together, 6971. 5.; out of which he paid for taxes fourteen pounds, and to the ledger keeper 100l. this reduced his clear receipt to 5831. 5s..

Sixty pounds is the falary of the entering clerk, which, with 14481, 158. 4d. received by fees, made his grofs receipt 15081. 15s. 4d. reduced, by ten pounds ten fhillings paid for taxes, to 14981. 55, 48..

* Appendix, No, XXI,

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