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mount to 1,6201. which is paid out system of frict economy in the adof the public funds.

ministration of the public revenue, From the account of the contin. which the legiNature has, by the gent expences of this office, they act, determined to be necessary. were 1691, 175, 7d. paid.also by By “ strict economy,” we apprethe public; so that the gross ex- hend, is not meant such as either pence of this office to the public, derogates from the honour and dig. was 1,792, 4s. 7d. ; the net pro- nity of the-crown, or abridges the duce to the officers, was 1,4781.75. servant of the public of the due re

That the total amount of the ex. ward of his induitry and abilities; pences attending the receiving and we mean an economy that steers iftuing of the public money at the between extreme parlimony on the receipt of his majesty's Exchequer, one hand, and profusion on the may appear at one view, we subjoin, other; that is confiftent with justice in the appendix, an account of the as well as prudence; that gives to totals of the gross and net receipt all their full due, and to none more; by the officers and clerks in each of that supports every useful and nethese branches of the Exchequer, cefiary establishment, but cuts off with the deductions paid thereout and reduces every superfluous and during the year 1780. From whence redundant expence. Some regu. it appears, the gross fum received lations, built upon the principle of by all of them, in salaries, fees, and æconomy thus defined, have for gratuities, was 82,5191. 165. 6.d.; their objects the offices, the offiand the net fum 75,8631. 195. 31d. cers, and their emoluments. The sum of 51,7511. 185.51d. was An office of the highest antiquity, paid by the public; 8,008). 5d. that has subsisted for ages under its out of the civil list; 22,9291. 155. present form; that has the receipt 3d. by individuals; and 3,8671. and custody of the public treasure, 125, 5d. for taxes.

upon the due administration of Such is the state of the salaries, which depends the national credit fees, and gratuities; and such the and safety of the realm; an ofice of authority under which they are paid such a description is entitled to the and received in these offices. But utmost respect, and alterations in the act enjoins us a ítill farther its establishment Tould be we}l duty; it commands us " to report weighed, and proposed with causuch regulations, as, in our judg- tion and diffidence: but, as ment, shall appear expedient to be change in the manners, customs, established, in order that the duties, and, above all, in the finances of taxes, and monies, granted, receiv- this nation, since the origin of this ed, and appropriated for the public office, together with peculiar cir. service.of this kingdom, may here- cumstances of the tines, may ren. after be received and issued in the der regulations necessary, we have manner the most beneficial and ad- judged it a part of our duty to vantageous to the public.” examine into the receipt of the

Regulations to this end have, in Exchequer, with a view to an e. the progress of this enquiry, offered conomical reform. themselves to our judgment; re- The office of the chamberlaips gulations tending to introduce that of the Exchequer, however im


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portant in ancient times, is, at this It is undoubtedly true, that the
day, occupied principally in the public revenue cannot be too fafely
business of the tally; which is the guarded against fraud of every kind;
official acquittance to persons pay, but if a mode of receipt can be sub-
ing, money into the Exchequer., ftituted, fimilar to what is practi-
This acquittance has various for- fed in other offices, equally secure,
malities, all calculated to prevent and at but little expence, such a
the posibility of a forgery, by mode demands attention.
which the accountant might, on If, instead of the tally court, the
passing his accounts, be discharged clerks of the auditor, and of the
of a sum he never paid.

pells, were to attend the office of
The teller is obliged, as soon as the tellers, as the bank clerk does
he receives money, to transmit the now, and take an account of the
bill by which he charges himself fums, as they are received ; if an
with that receipt, through the pipe indented check receipt of each sum
into the tally court; where the fol. was made out, compared with the
lowing officers attend: ift, the tally- entries, and marked with an intra-
writer; who is the officer of the tur by the one officer, and a re-
auditor, and takes an account of cordatur by the other; if this rea
the fum, and writes it on both sides ceipt was produced with the ac-
of the tally delivered to him, with count, before it is passed and ex-
the fum cut upon it in notches by amined with the counterfoil, and
the tally.cutter. zdly. The clerk the account compared with the en-
of the introitus; who is the officer tries in the office, either of the au.
of the pells, and records the re- ditor, or the pells, and the truth of
ceipt: and 3dly, the two deputy it certified by that officer; a check
chamberlains on the receipt-lide; thus fenced seems to be as effece
who split the tally, examine and tually secured against forgery as
compare the two parts with each the tally, is a mode more limple,
other, and with the entry made by and can be transacted by a single
the clerk of the introitus. The clerk. Nor is this check unknown
tally is delivered to the accountant; in the Exchequer; the bills that are
the foil is delivered to, and kept issued every year, to a great a.
by, the deputy chamberlains on mount, both in number and value,
the court-side, until the account. are guarded by the check indenture
ant, being about to pass his ac- and counterfoil.
counts, brings to them the account. The other business of this office
of his payments into the Exche. may, without injury to the public,
quer, with the tallies: these cham- be easily transferred elsewhere: the
berlains examine the account, join custody of one of the keys to the
the tallies with the foils, mark both, tellers chests, the number of which
certify upon the account that the ought not to be diminished, may be
tallies are received and joined, den committed to the auditor ; and the
liver back his account to the ac- cuftody of the standard weights and
countant, keep the foil in the of. measures, and of the standard pieces
fice, and send the tally to the clerk of gold and silver, causing little
of the pipe. In this operation nine trouble, and that but seldom, to
persons are concernede

any other office in the Exchequer. VOL. XXVIII.


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Seeing, therefore, no utility ac. be discontinued, as expensive and cruing to the public from the office unnecessary; and that every prinof the chamberlains, beyond the cipal officer Mould procure all arlabour of a single clerk, but, on the ticles requisite for his own departcontrary, à considerable charge in. ment, and for that purpose be paid curred annually, in supporting two by the public an annual allowance chamberlains, and a tally-cutter, proportioned to the wants of his three finécures, at the expence, in office; a method now practised in the year 1780, of 1,4121. 25. 1od.; the paymaster-general's and in vaand the whole office at the expence rious other offices. of 3,0641.98.6d.; we are of opinion, The teller's is one office, at the that public prudence requires the head of which are placed four offifuppression of this office, and the cers, independent of each other, substitution of another kind of re- each presiding over his own diftinct ceipt in the place of the tally. division, but none of them contri

The chief, if not the only, present buting to the execution of any part duty of the usher, is to supply the of the business. It is expedient, Treasury and Exchequer with sta- that in an office of this importance, tionary and turnery ware, and a fome person of rank and refponfivariety of other articles, and the bility should prefide, to superinExchequer with coals, and to pro- tend, direct, and controal, the exvide workmen for certain repairs; ecution, with an appointment adehe is, as it were, a factor to these of. quate to his consequence and ftafices for particular neceffaries; on tion in the official scale, leaving to all which he has a profit. The a- subordinate officers and ministers mount of the four liberates, which the laborious detail of the execu. contained all the articles provided tion; but nc advantage is derived by him, with the bills for repairs in to the public from placing four inthe year 1780, was 14,4401.35.6d.; operative officers at the head of this out of which the profits to the usher one office. were 5,2521. 85. 4d.: so that, fup- Judging then, as we most do, posing all these articles could have solely by the rule of public frugabeen purchased, and the repairs lity, and fuppofing the nation to done, ascheap without the interven- stand in need of every practicable tion of the usher (and no reason retrenchment, and consequently to appears why they might not) the require the reduction of every usepublic paid 14,4401. 3s. 6d. for less and expensive office, we are led what was really worth but 9,1871. necessarily to conclude, that, as the 155. 20.; that is, near forty per public service receives no alistance cent, more than they would have or advantage from the labours of paid, had no such office existed as the tellers, and the public treasure that of the usher.

will find a considerable increase As whatever is wanted for public from their emoluments, the pubufe, should be purchased at the first lic interest requires their number "hand, and at as cheap a rate as may should be reduced. be, we think it neceffary for the Whatever reasons there may be public intereft, that the office of for continuing these, and other ofthe usher of the Exchequer should fices mentioned above ; whether drawn from policy or expedience; arising out of different funds. Of as a resource for the reward of ser- the inferior clerks, several pay vices, in preference to pensions; or over, either the whole or portions from justice, for continuing them of their salaries, or fees, to increase during the lives of the present pof the profits of otherclerks; all which sesfors only, in favour of the rights is contrary to that fimplicity and of private property; or whether it regularity that ought to be obwould be proper to change them served in every office, and may be again from offices for life io offices easily corrected by a regulation we during pleasure; all there are topics shall hereafter propose. not within the limits of our com- The Fees are either fums paid for miffion, but for the discussion of transacting particular kinds of ofthe legislature; whose deliberations ficial business, or a poundage; the comprehend arguments drawn from first sort of fees fall, in many cases, every source. But, in whatever very heavy opon individuals: in hape they may be permitted to some cases they fall upon the pub. continue, every reason of prudence lic: it would be much for the bedemands the reduction of their nefit of both, as well as for the ho. emoluments, from an excess to a nour of government, that all per. reasonable limited standard., fons employed in the public fer




There are likewise in this office vice, and who must of necessity have of the tellers, four officers, under recourse to offices for instructions, the denomination of second clerks, inftrumento, and other official bu. who are merely nominal, without finess, effential to the execution of attendance, without business, care, their employments, should be furor trouble; but they have fees, and nished with all necessary materials, to no inconsiderable amount. In and have their business done in evethe year 1780, the total of them ry office, without fee or reward: was 5,5181. 85. 4d. and were ci- the regulation hereinafter suggest. ther paid to, or to the use of, the ed will, if adopted, be attended persons named to these offices, or with this good effect. increased the profits of the tellers The poundage is the most fruit. themselves. Whatever pretensions ful source of fees to most of the sua superior officer may have to an perior, and to some of the inferior exemprion from duty and service, officers; it is a payment, after some a finecure is repugnant to the idea certain rate in the pound, upon the of the condition of a clerk in office; sum received, or issued, or conand therefore we are of opinion, tained in some official instrument that common sense requires the made out in the office, and delifuppression of the ofhces of the vered to the person applying. second clerks to the tellers.

In ancient times, when the trans. We have ranged the emoluments action was an actual delivery of moofthese offices under the heads of Sa- ney, and that money consisted of laries, Fees, and Gratuities. From coin of various denominations and our examination into the state of value, and poslibly clipt, or of the Salaries, many of them appear doubtful weight, the trouble and to be made up of a variety, and attention of the person employed fometimes of very small payments, in the receipt or payment in



creased with the sum; and there. Other alteration, most sensibly felt,
fore the poundage was a mode of in this payment by poundage. In
reward that bore a proportion to its first establishment, the revenue
the labour: but in these times, of this kingdom was not consider-
when all money transactions are able, and the profits of the pound-
carried on, not by the medium of age exceeded not the earnings of
cash, not by the tale or weight of the officer ; but in these later
current coin, but by the fubftitu. times, the necessities of the state
tion of paper, by cash notes, have required a revenue far beyond
draughts, or bills, to any amount; the imagination of our ancestors.
fince the clear and concise method In the year under our contempla-
of the debtor and creditor account tion, the receipt of the Exche-
has been so universally introduced quer was 31,821,195 l.; the issue,
to practice, an increase in the mag- 30,384,8381.: on near 16,000,000!.
nitude of the fums, though to a vast was a poundage paid to different
amount, is the addition of a few fi- branches of that office, amounting,
gures, or of a few entries, only; as much of it as we could extract
and the increase of trouble arising from the returns, and which is not
from it is too inconsiderable to be the whole, to 62,225 1.; of which
eftimated. The examination of much the greatest part was paid to
Mr. Cowper, who attends daily at officers for transacting either very
the Exchequer on the part of the little, or no business at all. The
Bank, shews us with what ease, per- total of the emoluments accruing
fpicuity, and exactness, the various in that year to the ineffective offi.
and most extenfive receipts and cers of the Exchequer, amounted
payments of the public revenue to 45,3321.
are transacted there, by the inter- But the excess of this poundage
vention of the Bank, with whom reaches beyond the superior class;
the principal offices of receipt, and it swelled ihe profits of a single of-
several of the greater accountants, ficer, not the principal in the de-
keep their caih: the transactions partment, to a fum nearly equal to
there, of each day, are carried on, what supported an entire office of e.
not in coin told or weighed by the qual expenditure for the whole year.
tellers, but by the interchange of The net actual receipt of the cashier
cash notes, or by the bare entries alone, in the pay-office of the army,
of the sums received and paid; and was 7,1751. 198.6d.: the net receipt
that account being made up when of the whole pay-office of the navy
the transactions of the day are fi- was 7,9331.; and it would have been
nished, the balance only is either inferior to that of the cashier, had
taken out of, or deposited in, the he at the time of his examination
teller's chests, in exchequer bills, received the whole of his income
or labelled bags of cash, according for that year.
as that balance turns out in favour Since then, on the one hand, the
of, or againit, the Bank.

improvements of the age have taken Besides this facility in conduct- away the foundation upon which. ing money transactions, a course of this species of reward was built, it years has introduced, and very ra- is but reasonable the superstructure pidly within these few years, ana should fall with it; and, on the


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