exceeded 6,000,oool.) and to the ordnance, liable in the one, and not in the other. The falary, and onefourth part of the allowances and fees, which conftitute the grofs receipt of the firft teller, amounted to 7,4091. 175. 12d.; out of which he paid for clerks, taxes, gratuities, and incidental expences, 7131. 55. 4d; the remainder, being his net receipt, was 6,6961. 11s. 94d,

The grofs receipt of the fecond teller, confifting of the like articles, and alfo of 401. for the rent of a houfe belonging to his office, was 7,4501. 2s. 52d.: his payments for clerks, taxes, and incidents, were 772l. 16s. 6d. ; which left him a net receipt of 6,6771. 5s. 11d.

The grofs receipt of the third teller, was the like fum: his payments were 7421. 175.; which left him a clear balance of 6,7071. 5s. 52d.; but the third teller, taking to himfelf a portion of his firft clerk's fees, amounting to 1,1081. 15s. 7d. and all his fecond clerk's fees (deducting the taxes), being 1,3371. 2s. 1d. his net receipt was 9,1531. 3s. 12d.

The profits of the office of the fourth teller, (which were divided between Mr. Townshend, the late teller, or his executors, and Mr. Pratt, who fucceeded to this office May 21, 1780) were 7,5111. 35. 7d.: the deductions were 7711. os. 1d.; which reduced the clear receipt to 6,7401. 3s. 6d. The articles compofing thefe feveral receipts and deductions, and thofe which follow relative to the clerks, are enumerated in the return tranfmitted to us from this office.

The deputy, as fuch, has no profit whatever; but, as first clerk, he has fees both upon the receipt and iffue: the fees upon the receipt are

called bill-money, and are in confideration of his writing the bills: they are paid according to an ancient table of fees used in the office, and ftated in the return; not included in the barons report, because that report relates to the fupplies granted by that parliament only, This bill-money is divided equally among the four firft clerks; the fhare of each was 1821. 9s.

The fees upon the iffue are, a poundage, after a certain rate, for certain fervices, according to the barons report, fimilar to that of the tellers, with the like variations and exemptions: these fees are divided into eight equal parts, and belong to the four firft and the four fecond clerks; the eighth part or fhare of each was 1,3791. 12s. id. Each firft clerk receives alfo annually, in gratuities from public offices, 461. 4s. Thefe articles, of bill-money, fees, and gratuities, making together 1,6081. 5s, Id. was the grofs receipt of the first clerks to the three junior tellers. The firft clerk to the fenior teller received more; he had the allowance of 3391. 14s. and 230l. out of the fees of the fecond clerk, in confideration of his paying the falaries of the three under clerks, and as an additional recompence for his care and trouble in the execution of his office. Thefe fums increafed his grofs receipt to 2,1771. 19s. 1d.: out of which he paid in taxes, for clerks, and other expences, 4571. 15. reducing thereby his net receipt to 1,720l. 18s. id. The first clerk to the fecond teller reduced his receipt of 1,6081. 5s. id. by the payment of 511. 14s. for taxes and incidental expences, to 1,556. 11. Id. The first clerk to the third teller paid in taxes and gratuities 531.5s. 6d.; the remaining

fum

P

fum of 1,5541. 19s. 7d. he did not retain to his own ufe: he is allowed by his teller, for the execution of this office, a falary of 400l. a year, and the gratuities of 461. 45.; thefe he retains; but the refidue, being 1,1081. 155. 7d. he paid to the third teller. The firft clerk to the fourth teller paid out of his receipt 531. 55. 6d. for taxes and gratuities, and, in addition to the falary of the fenior under clerk, 371. 12s. old. being at the rate of 1ool. a year, from the 21ft of May, the time of Mr. Pratt's appointment, to Michaelmas 1780. Thefe payments reduced his clear receipt to 1,5171. 7s. 6d.

The only profit appropriated to the office of the fecond clerk, is the eighth part of the fees on the iffues, which was 1,3791. 12s. 1d. The fecond clerks to the firft, fecond, and third tellers, never attend the office, or tranfact any official bufinefs whatever; the first clerk receives the share of the fees belonging to the fecond, makes the ufual payments out of it, and pays the refidue to fuch perfon as the teller has named as his fecond clerk, or other wife to the teller himfelf. The payments out of the fhare of the fecond clerk to the firft teller, were 421. 15s. for taxes and incidents, and 230l. to the first clerk; the remainder, being 1,1061. 17s. Id. was paid to the father of the fecond clerk, who was under age.

Forty-two pounds fifteen fhillings was the deduction out of the fees of the fecond clerk to the fecond teller: the remaining fum of 1,3361. 175. 1d. was paid to the fecond clerk. The fhare of the fecond clerk to the third teller was reduced, by the payment of 421. 10s. for taxes, to 1,3371. 2s. Id. the whole of which was paid to the third teller himself,

The fecond clerk in the remaining divifion has been in a fituation different from the reft. During the time Mr. Townshend was teller, his fecond clerk attended the bufinefs of the office, who received the fees belonging to the fecond clerk, fubject only to the payment of the taxes; there were then but two clerks more employed: the fhare of thefe fees that accrued in Mr. Townshend's life-time was 8011. 2s. 1d.; out of which 261. 10s. 6d. the proportion of taxes, being paid, the remaining 7741. 11s. 7d. was the net receipt of the fecond clerk. to Mr. Townshend. The fecond. clerk appointed by the prefent teller has never attended; but, out of his fees, the fenior of the under clerks, who was fecond clerk to Mr. Townfhend, is allowed 400l. a year: his fhare of the fees for the remainder of the year, was 5781. 10s.; out of which was paid 151. 19s. 6d. for taxes, and 150l, 8s. 2 d. being fo much of the falary of 400l. as accrued between the time the teller was appointed and the Michaelmas following; the remainder, being 412l. 2s. 34d. was paid to the father of the teller.

:

The under clerks are paid by fuch falaries as each teller thinks proper to allow them they have no fees; but receive fome fmall gratuities, amounting in the year · to about 20l. to each divifion.

An account of the receipts and payments in this office fhews the grofs receipt to be 41,7721. 145. 5d. and the net, 38,1381. 135. 22d.; 29,272l. 3s. 4d. is paid out of public money; 1,0241. 9s. out of the civil lift; and 11,4761. 2s. id. by individuals.

A return was made to our precept from the chamberlain's office. We examined

examined. Abraham Farley and William Hammond, efqrs. deputies on the receipt fide, and James Galloway and George Rofe, efqrs. deputies on the court fide, to Montague Burgoyne, efq. and the hon. Frederick North, the two chamberlains of the Exchequer. We received also a return from Thomas Lambe, efq. tally-cutter, and examined Mr. Charles Alexander, his deputy.

This office confifts of three divifions; the receipt fide, or tally court; the court fide; and the tally-cutter's office: it is compofed of nine perfons; namely, the two chamberlains, two deputies on each fide, one under clerk on the court fide, the tally-cutter, and his deputy. The office of chamberlain is held for life by letters patent, with power to execute it by deputy. By virtue of this privilege, thefe two officers interfere not in any part of the bufinefs of this office; it is all tranfacted on both fides by the deputies. Each chamberlain is entitled to two annual payments, a falary of 521. 3s. 4d. reduced by taxes to 461. 175.; and 131. 6s. 6d. wardrobemoney, reduced by fees to 111. 19s. 10d.; together, clear, 581. 16s. 10d. The two falaries are in the firft lift of the Exchequer certificate; the wardrobe-money is a customary payment. They receive neither fee nor gratuity; but they take to themfelves a part of the profits of both their deputies. The fenior chamberlain received, out of the fees of his deputy on the receipt fide, 70l. and out of the fees of his deputy on the court fide, 2561. 6s. 10d. which increased his net profits to 3851. 3s. 8d. The junior chamberlain received, out of the profits of his deputy on the receipt-fide, 2521. 5s.

2d, and on the court-fide, 2741. 6s. 10d.; which made his clear receipt 5851. 8s. 10d.

:

The two deputies on the receipt fide have each of them ancient falaries; the fenior four, amounting to 971. a year; the junior three, together, 571. a-year: the firft lift of the Exchequer certificate contains them all they are also entitled, in equal moieties, to one-fourth part (with fome trifling exceptions) of the fees taken in the tally-court; of which the fhare of each deputy was 1931.175.5d.: each of them received a treafury allowance for the tallies of loan, 70l. 13s. 3d. and from the paymafter-general of the forces, a gratuity of 31. 13s. 6d. These feveral items produced to the fenior, 3651. 4s. 2d. reduced, by the payment of 181. 18s. 6d. for taxes, and 70l. to his principal, to the clear fum of 2761. 5s. 8d.; and produced to the junior, 3251. 4s. 2d. reduced, by the payment of 181. 15s. 6d. for taxes, to 3061. 8s. 8d.; of which fum he retained to his own ufe a falary of 50l. allowed him by his principal for the execution of the office, the gratuity of 31. 13s. 6d. and a fum of about ten fhillings more, making, together, 541. 3s. 6d. ; the remainder, being 2521. 5s. 2d. he paid to his principal.

An ancient table regulates the fees taken in the tally-court, and eftimates them, either by the tally, or by the fum paid in: they are received from the perfons who take away the tallies, and are divided for the most part into four equal portions, one of which belongs to the auditor and his clerk, another to the clerk of the pells and his clerk, a third to the two deputy chamberlains on the receipt-fide, and the fourth to the tally-cutter.

The

The two deputies on the court fide have each an ancient falary of five pounds a-year, inferted in the firft lift of the Exchequer certificate; and are entitled, in equal moieties, to fees paid by accountants for joining tallies, according to an ancient table, and eftimated either by the tally, or the fum to be accounted for; the moiety of thefe fees was 2611. 7d. and of the treafury allowance for the tallies of loan, 861. 18s. 9d.; together, to each deputy, 3521. 195. 4d.: out of this fum, the deputy to the fenior chamberlain paid 161. 2s. 6d. for taxes, and three pounds for incidental expences; which reduced the clear receipt to 3331. 16s. 10d.: of this fum he retained 651. as his falary for the execution of the office, and 12. 10s. for the under clerk; the refidue, being 2561.6s. 1od. he paid to his principal. The like fhare of the deputy to the junior, was reduced, by the like payments for taxes, and 12l. 1os. to the clerk, to 3241. 6s. 1od.: out of which, retaining his falary of 50l. he paid the remaining 2741. 6s. 10d. to his principal. The under clerk has only a falary of 251. a-year, paid to him out of the fees of the depu.

ties.

The tally-cutter is appointed by conftitution from the commiffioners of the treasury, during pleafure: he executes no part of the business of this office himself; his deputy tranfacts the whole of it: he has a falary of 51. 10s. a year, inferted in the first lift of the Exchequer certificate, and received an allowance from the treafury for the loan tallies of 1411. 6s. 6d.; which two fums are paid out of the civil lift: his fourth of the tally-court fees amounted to 3661.7s. 10d. Thefe fums, making

together 5131. 4s. 4d. were reduced, by 141. 12s. 9d. paid for taxes, and 571. 1s. 3d. allowed to his deputy, to 4411. 10s. 4d. clear receipt. The deputy, in addition to his fa lary, received from the usher il. 10s. for grinding tools, and 11. 3s. 6d. in gratuities; which made his net receipt 591. 14s. 9d.

The grofs charge of this office, comprehending all its divifions, is 2,0431. 4s. 6d.; to which the public contributed 71. 7s.; the civil list 7581. 10. 2d.; and individuals, 1,2771. 75. 4d.: the net receipt was 1,9171. 6s. 9d..

But to the expence created by this office, must be added thofe portions of the tally-court fees, and the treafury allowances for the tallies of loan, paid to the auditor and the clerk of the pells, amounting toge ther to 1,0zil. 5s. included in the accounts of the profits of those offices; which, added to the grofs fum of 2,0431. 4s. 6d. increases the total expence of the chamberlain's offiee to 3,0641. 9s. 6d.

The return of the hon. Horace Walpole, ufher of the Exchequer, and the examination of Charles Bedford, efq. his deputy, fupplied us with a state of the emoluments of this office; in which three perfons are concerned, the ufher, the deputy, and the clerk, who is alfo yeoman ufher.

The usher is appointed for life, by letters patent, with power, to exercife this office by deputy; which power it has been ufual for the uther to make use of; and confequently the bufinefs of this office is tranfacted entirely by the deputy. The ufher receives feveral mall halfyearly fees or payments, on different accounts, enumerated in the return, and amounting in the year

to.

to 401. 179. 8d.; but his principal advantage is the profit he makes, by fupplying the Treafury and Exchequer with ftationary and turnery ware, and feveral other articles, and the Exchequer with coals, and by employing the workmen who do the repairs of the Exchequer and the infide of the Treafury. There is an ancient table kept in the offices of the auditor and the ufher, which contains a long catalogue of the articles furnished by the ufher, and a certain price affixed to each article: the usher is allowed, and charges government, for each article he furnishes, at the rate ftated in this table: but this table does not contain all the items he provides; for fuch as are not included in it, he is allowed a profit of forty per cent. and on the workmen's bills for repairs he has a profit of 3s. 6d. in the pound. The total of thefe gains was 5,2521. 8s 41d. and, with his fees, made his grofs receipt 5,2931. 6s. old. His deductions were, for taxes, 4761. 5d.; to his deputy a falary of 1441. and one-third of the poundage on the bills for repairs, 2341. 4s. 6d,; to the clerk a falary of 50l. and to him as yeoman ufher 361.8s. 3d.; in fees 461. 18s.; and for incidental expences, 1051. 14. 10d. The amount of thefe deductions is 1,0931.68.0 d. and reduced his net receipt to 4,2001.

The deputy received, in fees from the ftationers, and others, 1451. 5s. 11d. which, added to his falary, and poundage on the work. men's bills, made 5231. 10s. 5d.; from which, 4. being deducted for taxes, his net receipt was 5191. 1os. 5d. The clerk received, in gratuities, 761. 1s. which, with his falary from the usher, made 1261, 1s. As yeoman ufher, he

received, in gratuities, 231. 2s. 6d.; which, with the payment from the ufher, produced 591. 10s. 9d.; together, 1851. 11s. 9d. from which there was no deduction. Hence the grofs expence of this office was 5,5371. 158. 5d.; the net, 4,9051. 2s. 2d. The public contributed 1,0071. 6s. 8d.; the civil lift, 4,2851. 19s. 4d.; and individuals, 2441. 95. 5d.

By the return tranfmitted to us from the office of the paymasters of Exchequer bills, and from the examination of Nathaniel Barwell, efq. one of the paymasters, we obtained the information following:

This office is executed by three paymafters, a comptroller, an accountant, a cashier, and two clerks; to which are added, a houfe-keeper and meffenger, and occafional affiftant clerks. The paymafters, the comptroller, and the houfe-keeper, are appointed by the commiffioners of the treasury, by conftitution, during pleafure; the rest of the of ficers are appointed by the paymatters themfelves. This office is diftinguished from the reft, in that the officers, as well as the clerks, are all paid by falaries only. No fee or gratuity whatever is taken by any of them, except a fmall annual fee of 21. 7s. allowed the accountant for making up his year's account. Each paymafter has an annual falary of 2831. 6s. 8d. which has not varied fince the year 1736: he pays, for himself and clerks, 341. 39. 4d. for taxes; which reduces it to 2491. 3s. 4d. The comptroller's falary is 350l. ayear; reduced, by the payment of 411. 10s. for taxes, to 3081. 10s. The falaries of the rest are paid clear of deductions, as ftated in the return: all of them together a

mount