which the first Teller was intitled in that year. The Earl of Hardwick did not receive the whole of the falary of 331. 6s. 8d. Mr. Townshend, the fenior Teller, dying within that year, his executors became entitled to a small part of the difference between the falary of the fenior and junior Teller. The deputy Teller receives all the profits to which the Teller is entitled, and accounts for them with his principal every quarter; there are feveral fervices for which fums amounting to above 14,000,000l. were iffued, upon which no fees were taken in the Tellers Office, being exempt either by acts of Parliament, usage, or courtesy.

The taxes paid in the last year by Lord Hardwick, for his office, amounted to 3281. 125. 3d. he alfo paid for clerks and other expences, 3841. 13s. 1ld. amounting together to 7131. 58. 41d. which reduced the net profits of the office of the firft Teller for the year above-mentioned to 66961. 115. 91d.; to the best of his knowledge and belief, the Earl of Hardwick received no other fee, gratuity, or emolumen whatever, for the profits of his office during the faid time, except as above-mentioned.

:

Upon the payment of money, the deputy Teller deducts all the fees due to the tellers and clerks he detains alfo the land tax, and the fhilling and fixpenny duties. The fees are divided every quarter equally among the four offices; the taxes are paid to the feveral receivers upon their application.

The fees paid at this time by the Paymaster General of the Forces for all the officers of the Exchequer, for the voted fervices is 1d. in the pound; and for the extraordinaries id. in the pound. The fee of 1d. is grounded upon Barons Report; which authorizes the fame fee for all money, iffued for army fervices; but he has heard, that fince the year 1744 a fee of id. only has been taken for the extraordinaries of the army, in confequence of fome agreement entered into at that time, between the Treafury and the officers of the Exchequer.

The profits of the firft clerk and fecond clerk arifes from fees and gratuities ; the deputy has no emolument as fuch, but only the fees and gratuities belonging to the office of firft clerk. Upon the receipt, the fees due to him are called bill money, and are in confideration of his writing the bills; they are received of the perfons who pay in money, either at a certain rate per bill, or at the fixteen pence per thoufand pounds, according to an ancient table of fees ufed in the office. Thefe fees belong to the four firft clerks only, and are equally divided amongst them the fhare of each clerk amounted in the year ending at Michaelmas 1780, to 1821. 9s. Upon the iffue, the fees due to the clerks are a certain rate per cent. fimilar to thofe due to the Teller, according to the fervices for which the money is iffued, as inferted in the Barons Report, with the like vari ations and exemptions.

Thefe fees are received from the perfons to whom money is paid; and are divided in equal fhares amongst the four first and the four fecond clerks. These fees amounted, in the year ending at Michaelmas 1780, to 11,036). 16s. 8d. one eighth part of which to each clerk, was, 1379l. 125. Id. Each firft clerk has alfo an annual gratuity from fome of the public offices, amounting to 461. year thefe fees and gratuities received by him, as first clerk to Lord Hardwick in the time above-mentioned, amounting to 1680l. gs. 1d. he alfo received from his principal, 3391.145. which was the allowance received by him for the payment of clerks; in confideration of which he pays the three under

.4s. a

under clerks; the fecond clerk, likewife, by direction of the Teller, allowed out of his share of his fees to him as first clerk, 230l. to make up the deficiency of the falaries paid by him to the under clerks, and as an additional recompence for his care and trouble in the execution of his office. The total of these fums is 21771. 195. id. out of which he paid, for taxes, 561. and to the three under clerks, 400l. and to porters il. 18. which reduced his clear receipt to 17201. -18s. id. the whole of which fum was received by him for his own ufe, and was the total fum received by him for the execution of this office, during the period above-mentioned...

This examinant farther faith, That ever fince he has been in the office, which is upwards of thirty-fix years, the fecond clerk has never attended or done any business in the office; he always paid to the person, nominated by the Teller as the second clerk, the fhare of the fees belonging to that office, retaining to his own use the fum directed by the Teller, except during a vacancy, when he paid it to the Teller himself.

The fecond clerk's fees amounted in the last year to 13791. 12s. 1d. which was reduced by the payment of 421. 10s. for taxes, and 230l. allowance to the first clerk, and 5s. to the porter, to 1106]. 178. id. which fum he has paid to the father of Mr. Jofeph Yorke, who is the fecond clerk, and under age.

The EXAMINATION of William Price, Efq. deputy and firft clerk to the Earl of Northington, one of the Tellers of the Exchequer; taken upon oath November 16, 1781.

THIS examinant faith, That he is deputy and firft clerk to the Earl of Northington, one of the Tellers of the Exchequer, and receives for him all the emoluments which he is entitled to as Teller. For the year ending at Michaelmas 1780, he received for Lord Northington, his patent fee of 311. 133. 4d. his proportion of fees being 70381. 15s. 0,d. his fhare of the allowances, paid purfuant to the annuity acts, 3391. 148. 1d. and for the rent of the house belonging to him as Teller, 401. making together 7450l. 28. 5d. out of which he paid for taxes, 3371. 178. 6d. and for falaries to three under clerks. 390l. and for gratuities and incidental expences, 441. 198. amounting together to 7721. 165. 6d. which reduced his profits, as Teller for that year, to the fum of 66771. 5s. 11 d. all of which he has either paid to or received for the ufe of Lord Northington; and, to the beft of his knowledge and belief, is the total amount of the profits of his office, as Teller, for that year.

He further faith, That as firft clerk in this office, he received, during the fame period, 137 128. rd. as-his fhare of the fees; and 1821. 95. as his share of the bill money; and 461. 4s. for gratuities, making together 16801. 56. 1d.

out

out of which he paid, for taxes, 471. 10s. and other expences, 41. 4s. together, 511. 14s. which reduced the whole profits received by him from his office for that year, to 15561. 11s. 1d. the whole of which he received to his own use.

The fecond clerk is appointed by the Teller, under his hand and feal. The fees of the fecond clerk are received by the firft clerk, and amounted, for the time above-mentioned, to 13791. 125. 1d. out of which he paid, for taxes, 41. ros. and 58. for expences; which reduced the clear amount to 13361. 175. id. which fum he paid to Edward Woodcock, Efq. as fecond clerk in this office, who was appointed in 1763; but has not, that he knows of, attended or done any bufinefs in the office fince his appointment.

The EXAMINATION of Richard Welles, Efq. deputy and firft clerk to the Earl Temple, one of the Tellers of the Exchequer; taken upon oath, the 16th of November 1781.

THIS examinant faith, That he is deputy and first clerk to Earl Temple, the third Teller of the Exchequer, and receives for him all the profits of his office that during the year ending at Michaelmas 1780, the grofs profits of this office amounted to 7450l. 2s. 5d. out of which he paid, for taxes, 3371. 17s. 6d. for three under clerks, 360l. for other expences, 441. 19s. 6d. making in all 7421. 178. which reduced his clear receipt, as Teller, to 67701. 15s. 54d. which fum he paid to Lord Temple.

He further faith, That the fees, as firft clerk, were 13791. 128. id. the fhare of the bill money, 1821. 95. and the gratuities 461. 45. together, 168ol. 5s. id. out of which he paid, taxes, 471. 10s. expences gl. 158. 6d. making together, 531. 5s. 6d. which reduce the profits of the office of firft clerk to 15541. 195. 7d. out of which he retained to his own ufe, 400l. being the allowance made to him by Lord Temple for the execution of this office, and the gratuities of 461. 4s. he received no other fee, gratuity, or reward whatever, for the execution of this office during the faid period; for the remainder, being 1180l. 1s7d. he paid to Lord Temple.

Ever fince he has been in the Teller's office, which is upwards of twenty-fix years, the fecond clerk has never to his knowledge attended or done any bufinefs in the office; and ever fince 1773, when he was appointed Deputy Teller, he has received the fees of the fecond clerk, and remitted them to Lord Temple. During the last year, the fecond clerk's fees amounted to 1379l. 128. id. out of which was paid 421. 10s. for taxes; the refidue, being 13371. 2s. id. he remitted to Lord Temple. He did not know who was the fecond clerk until after the precept of this Board was received at the Exchequer, when he applied to Lord

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Lord Temple for the name of the second clerk in this office, who gave him th: name of his youngest brother.

The EXAMINATION of Charles Townshend, Efq. deputy and firft clerk to the honourable John Jeffreys Pratt, fourth teller of the Exchequer; taken upon oath, the 19th November 1781.

THIS examinant faith, that he is deputy and firft clerk to the honourable John Jeffreys Pratt, the fourth teller of the Exchequer; that he held the fame office under Mr. Townshend the late teller, who died in May 1780. The grofs profits of this office for one year, ending at Michaelmas 1780, confifting of the patent fees, the fees of iffue, allowance for clerks, and the rent for the teller's houfe, amounted to 75111. 35. 7d.; out of which was paid for taxes, 3291. 9s. and 6d. and for two under clerks, the whole allowance received by the teller for clerks, being 3391. 145. 1d.; and for incidental expences, 101l. 16s. 5.d.; amounting together to 7711. 15. which being deducted from the grofs profits, leaves the fum of 67401. 2s. 72d. as the clear profits of this office during the faid time; which fum he received and paid to Mr. Townshend and his executors; and to Lord Cambden, the father of Mr. Pratt, in proportion to the time Mr. Townshend and Mr. Pratt held this office.

He further faith, that as deputy he receives no payment whatever; but as firft clerk his profits, confifting of the bill money, fees upon the iffues, and gratuities, amounted to 16081. 5s. 1d.; out of which he paid, for taxes 47h 10s.; and for gratuities, 51. 15s. 6d. ; and fince Mr. Pratt's appointment to the office of teller, in addition to the pay of the fenior under clerk, at the rate of 100l. a year, he paid to him 371. 128. old.; which deductions, amounting to gol. 175. 6d. reduces his clear receipt to 15171. 75. 6d. which fum he received to his own ufe, and is the whole amount of the profits of this office received by him during the faid period.

Ever fince he has been deputy teller, which is about twenty-three years, during the time Mr. Townshend was teller, the fecond clerk attended and extcuted part of the bufinefs of the office, and received, to his own ufe, all the fees of the fecondclerk, fubje&t to the payment of the taxes only; there were then but two under clerks, who were paid between them, the whole allowance for clerks, deduating the fix-penny duty; and the fecond clerk, Mr. Jones, received all the fecond clerk's fees that accrued in the year above mentioned, till the time of Mr. Townshend's death, which amounted to 8011. 2s. 1d. out of which he paid his proportion of the taxes, being 261. 10s. 1od. which reduced his clear receipt to 7741. 115. 7d. Mr. Pratt appointed Mr. Greenland to the office of

fecond

fecond clerk, but he has not attended the office fince his appointment: the share of the second clerk's fees for the remainder of the faid year, amounted to 5781. 10s. out of which was paid for the fhare of the taxes, 15l. 195. 6d. and to Mr. Jones, the fenior of the under clerks, 150l. 8s. 2 d. being so much of the fum of 400l. allowed to Mr. Jones, out of the fecond clerk's fees, as accrued between the time of Mr. Pratt's appointment and Michaelmas 1780, which reduced the fecond clerk's fees for that period, to 412l. 2s. 34d. which fum he paid to Lord Camden.

There are now three under clerks, all of whom gave fecurity to the deputy teller, by bond, themfelves and fureties in 2000l.; the fanior, Mr. Jones, has a clear falary of 500l. a year, 100l. paid him by the first clerk, and 400l. out of the fecond clerk's fees; the two other clerks have divided between them the whole of the allowance to the teller for the clerks, dedu&ting 81. 10s, a year, being the amount of the fixpenny duty.

The gratuities received by the under clerks are chiefly from public offices; and do not as he is informed and believes, exceed in the whole, in all the four offices, sol. a year. The ufual hours of attendance at this office, are from before ten until after one, holidays excepted..

He believes, that in time of peace, the net profits of the office of teller do not exceed 2600l. a year; and of the office of firft clerk 700l, a year; and of the office of fecond clerk, 500l. a year.

CHA. TOWNSHEND.

SAMUEL BEACHCROFT,

GEORGE DRUMMOND.

APPEN