Touched; and that the inteftine divifions and differences, which certainly were caused merely by miftruft, may be fettled as foon as poffible, by an equitable, juft, and fincere reconciliation, and by a durable good understanding between all the parties concerned.

We recommend this important affair, together with all that we have mentioned, to your high mightineffes in the moft fincere and amicable manner; and as we hope not to fail herein, we reciprocally affure your high mightineffes, that we have, and always fhall bear, a neighbourly friendship and affection towards the republic in general, and each province in particular.

Of your high mightineffes the good friend and neighbour, (Signed) FREDERIC WILLIAM. (Counterfigned) FINKENSTEIN V. HERTSBERG.

Berlin, Sept. 2, 1786.

To the Right Honourable the Lords Commiffioners of his Majesty's Treafury.

The Memorial of the General Meeting of Weft India Planters and Merchants, delivered the 26th of December, 1786;

Humbly fheweth,

HAT, fhould the commercial

is fubject to higher infurance, fuffers more by leakage from its voyage, and by evaporation from its climate, requires more capital, and produces more lofs of intereft on that capital. That this is particularly true of the rum from Jamaica, which furnishes the chief fupply for the British market, the infurance in winter from that island being eight per cent, a charge only to be avoided on the latter fhipments, by a ftill greater inconvenience from delaying them till the spring.

That the fmuggling of rum into Great Britain from the Weft Indies fcarcely exifting, and that of brandy being very confiderable, the duties on the former are far more faithfully collected, and lefs nominal than the latter. And that, with respect to the frauds in the drawbacks, the higher the original duty, the greater, in cafe of fraud, is the public lofs.

That the duties on French brandy ftand lower by the new treaty, than in any before the year 1778, while thofe on rum rather exceed the ftandard of that time. That the experiment having been made of raifing the duties on rum and brandy fince 1778, the increase in the rum duties has been fufpended as impolitic, while that on brandy ftill remains. That, if it has been lately in contemplation to leffen the duties on brandy, as an act of government, independent of any treaty,

the brandy and wines of that country are to be admitted here on lowered duties, take effect, your memozialifts will be moft deeply injured, unlefs the duties on British Weft India rum shall be reduced.

That rum pays more freight from the place of its growth than brandy,

view to diminish the temptation to contraband, and certainly not from tenderness or predilection to a foreign commodity, which is not necefiary, and forms the material of no particular manufacture, and in preference to a native commodity.

That not only the comparative

rate

rate of duties on rum, thus in fact greater than before, but the circumftances occurring fince 1776, have made it lefs capable of bearing even the fame burthens.--That the import of various fupplies, for the cultivation and fupport of the British West Indies, is rendered more difficult, precarious, and expenfive, than before the war, from the impeded intercourse of the islands with North America; and that a fimilar restraint prevails in their export trade to North America, which almost folely affects their vent of rum. That other recent burthens are to be found in the rise of freights in the trade with the Weft-Indies, in feveral particulars, and in the various calamities which have lately afflicted the island..

That the very treaty in queftion of itself mult occafion a fresh detriment to the islands, fince, independent of the increased rivalship from French brandy, rum will be effentially hurt by the cheapnefs of French wines, befides the apprehenfion to be entertained of other fimilar treaties, which may be formed with other wine countries. That, while the difficulties attending rum have thus lately augmented, the French government has given various new facilities to the vent of their brandy and other fpirits, ftill more to ftrengthen the competition between their articles and ours.

That the imports of rum into Great Britain in 1776, and in the laft and prefent year, fhew that, when obftructions occur, in the ports of North America, to the trade of the British West Indies (whether by the act of one country or the other) no alternative has prefented itself, but that of fending the fuperfluous rum to the British mar

ket, for which, nevertheless, the rum of the Windward and Leeward iflands is in general little adapted, though proper for North America. That the quantity of ram, thus turned out of its courfe into the Britifla market, appears not to be inconfiderable, even during a fhort crop, and must greatly overstock the Britifh market, when crops are more abundant.

That your memorialists find a preference given, by the Methuen treaty, to Portuguese over French wines, which they fhall be doubly concerned not to fee both adopted and farther increafed in favour of British Weft India over French fpirits, fince they cannot fufpect that the attachment or value of the fugar colonies to this country has been proved to be inferior to that of Portugal.

That rum is a production, which turns to account all that would be otherwise wasted in the manufacturing of fugar, iffuing from the fame plant, and being relied upon by the planter for paying the principal yearly expences of its cultivation; whatever, therefore, impedes the fale of rum, affects fugar alfo, of which it is the auxiliary and fupport, together with the immenfe duties and extenfive navigation, &c. depending on fugar.

That, in confequence of the short distance of Britain from France, a very few and fmall ships can tranfport many goods between them in a fhort space of time, and of those fhips and crews, a large proportion` must be chiefly French; whereas, between the British Weft India iflands and this country, none can navigate but British fhips and British crews; and the length of time spent in the voyage renders the encou

ragement

vidual fum out of his hands, but to compare the quantum of that balance with the demands upon it on the day of its date, and to fee whe ther it was not more than was ne. ceffary to answer the then exifting or approaching claims upon the paymafter general of the forces, for the fervices of the army.

That we might be able to form an opinion upon this fubject, we proceeded to enquire of what parts this balance was compounded, at what time each part was received, and for what fervice intended. An inquiry that comprehends the whole extent of the bufinefs in this office.

The public money in the hands of the paymafter general is received by him, either from the exchequer, or from the treafury of Ireland, when Irish regiments are drawn out of that kingdom, and in part paid by Great Britain; or from perfons who, upon their accounts being fettled, are directed by the king's warrant to pay the balance into his

hands.

The prefent paymafter general has no money in his hands received from the treafury of Ireland; all the accounts of the Irish regiments being made up, and their whole pay now borne by Great Britain. The fum in his hands, arifing from balances directed to be paid to him, was, upon the ift of February laft, eight thousand four hundred fixtythree pounds ten fhillings and four pence. The exchequer is the great fource from whence he draws his fupply.

As the extenfive tranfactions of the last year would probably furnish us with inftances of every fpecies of receipt and iffue, we procured from the treafury an account of the feveA fums iffued to the paymaster geVOL. XXVIII,

neral of the forces, from the 24th of December 1779 to the 25th of December 1780, and from thence to the 16th of May 1781, diftinguifhing the times when iffued, and for what particular fervices.

From the examinations of Mr. John Hughton, clerk of the debentures in the office of the auditor of. the exchequer; Richard Molefworth, Efq. late deputy paymafter in North America; the Right Honourable Richard Rigby, the prefent paymafter general; John Powell, Efq. cafhier; and Charles Bembridge, Efq. accountant in the office of the paymaster general; we obtained the following account of the manner of tranfacting the bufinefs in this office, and of the balance in quef tion.

The fupply for the army is granted by parliament to the king, and therefore no part of this supply can be iffued from the exchequer, without the royal fign manual authorizing fuch iffue. After the fupply is granted, there comes from the treafury to the pay-office the king's fign manual, directing the lords of the treasury to iffue unto the paymaster general a certain part of that supply (in time of war ufually a million) by way of impreft, and upon account, according to fuch warrants and orders as either are or fhall be figned by the king. This fign manual, with the treafury warrant, and order of the auditor of the exchequer made in purfuance of the fign manual, after being entered in the pay-office, are lodged at the exchequer, and give the paymafter general a credit there for the fum mentioned in thofe infruments. obtain any part of this credit, the paymafter general prefents a memorialto the treafury, fpecifying the [T]

Το

fum

fum he requires, and for what fervice. The treasury, by letter, direct the auditor of the exchequer to iffue that fum to the paymaster general, upon the unfatisfied order above mentioned. This letter being produced, and paffing through the forms of office, he obtains from them the fum he wants. When the fum in this fign manual is exhausted, another fign manual, with the confequential warrant and order, is obtained, and in like manner from time to time renewed, until there is occafion for the laft fum, which completes the whole army fupply of the year; when, inftead of a fign manual, there comes a privy feal, directing the iffue of that remaining fum, and including, authorizing, confirming, and covering, the whole fupply of that year.

It was ufual formerly for the paymafter general to apply to the treafury every four months, each time for about a third part of the fum voted for the fervices of the army, under the general head of fubfiftence and pay of the forces at home and abroad; but fince the year 1759, the practice has been to ask of the treafury, from time to time, for the fums voted under distinct heads of fervice, and not until the time when the demands for the fervices are near approaching.

The fervices are ranged under two general heads, the ordinary, and the extraordinary; the ordinary, are thofe for which specific fums are annually voted by parliament; the extraordinary, are thofe, which, though not provided for by parliament, are nevertheless confidered as neceffary, and therefore paid, in confidence of their being provided for in the fucceeding fef fion.

As the fervice is diftinguished, fo is the application for it to the treafury. Sums for the ordinary fervices are obtained upon the application of the paymafter general himfelfy thofe for the extraordinary, are directed into his hands, upon the application of others.

After the fupply for the pay of the army is voted by parliament, the fecretary at war fends to the payoffice the four establishments for the year; which are, the guards, garrifons, and land forces; the forces in the plantations, and the garrifons in North America and the West Indies; the forces in Minorca and garrifon of Gibraltar; and, the militia; with the feveral regulations of the fubfiftence. The establishment contains the diftribution of the whole fum voted, amongst the feveral regiments, corps, garrisons, officers, and private men, by the day, and by the year, and the grofs fum allowed for each regiment, corps, and garrifon. To each establishment are annexed two warrants, the one directing the paymafter general to make a deduction of twelve pence in the pound out of all he fhall iffue, called the poundage, and specifying to what fervices it fhall be applied; the other, directing a deduction of one day's pay, out of the payments in the establishment, for the use of Chelsea hofpital.

In general, the grofs fum allowed for a regiment, or corps, is divided, in the establishment, into five parts, under the defcription of, the full pay of each officer and private man; the allowance to widows; the allowance to the colonel, and for cloathing loft by deferters; the allowance to the captain for recruiting, &c.; and, the allowance to the agent. But in the pay-office this

grofs