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other hand, the exigencies of the But there is one other fort of age having converted what was de- gratuity, that requires particular figned to be the reward of industry, observation; that is, what is paid into the means of rendering some to the officers and clerks in the offices lucrative to excess, and of pay office of the navy and army, fupporting others that are useless for carrying on and making up the to the public, the subject has a accounts of the treasurer and pay., right to be relieved of that bur- master general after their resignathen: and therefore we

tion. It should seem, that in every opinion, that all poundage fees, office of accounts, the balancing of every kind soever, should be the books every year, and as soon suppressed, and totally abolished: as possible after the expiration of and of this opinion was the privy that year, is a duty incumbent upcouncil; who, by their order in the on the persons employed in that of. year 1695, above alluded to, shewed fice; or difficulty, confufion, and their sense of a poundage, by di. ignorance of the real state of their recting it, in instances therein men accounts, must ensue; it is an essen: tioned, to be fuppreffed in the of- tial part of their constant yearly fice of the treasurer of the navy. business, for which their annual

The remaining head is that of stipends are or should be an ade. Gratuities; a species of emolument quate reward; and the presiding very liable to abuse: it may be a officer is bound to see that this bu.. reward for civility, favour, or ex finefs is done. But in these two tra service; it may be also the pur- offices a different system has prechase of undue preference, expedi- vailed: during the time the trea. tion, and, in fome cases, of pro. furer or paymaster general has con. crastination. Flowing, at first, from tinued in office, not one of his the liberality of opulence, the of. year's accounts has been ever made tentation of vanity, or the design up; and it has been the interest of of cunning, it very soon affumes the officers not to make them up: if the name of custom, and becomes they had, it must have been confia a claim, submitted to, to avoid the dered as part of their official busi. imputation of meanness, and fre. nels, and paid for by their yearly quently to the great inconvenience emoluments; but, by delaying it of contracted circumstances: nor is for ten or fifteen years, they crave, it confined to individuals only; the on the ground of custom, and obpublic pay their share: in the pay. tain of the treasury, a special al. ments out of the deductions of lowance for this business, as for twelve pence in the pound, there extra-service they were not bound are two articles, making 6531.'125. to perform. The final accounts of 8d. diftributed by the paymaster Lord Holland, ending in June general of the forces in gratuities. 1765, are at length near being The public voice unites with that clofed; and the treasury allowance of individuals, in demanding a for making them up has been suppression of a species of emolu. craved and allowed. This recent ment fo easily perverted to pure transaction, completed since the if. poses injurious to the interest of suing our precept for an account both,

of these allowances, consists of the

memorial

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memorial to the treasury by the same year, 43,253,911. and not acting executor of Lord Holland; one year's account of either are the distribution of 11,320l. ac completed. So that of the money mongst the officers, and the fùm issued to the navy, 75,725,8051. ; of 3,6651. jos. 6d. for incidental and of the

money

issued to the army charges, craved by the memorial ; 47,930,7861.together123,646,5911

. and his majesty's warrant autho- (not including 19,647,1881. issued rising these allowances. If the pro to the navy, and 8,121,000l. to fits of this office last year equalled the army, to the end of the last the profits of the preceding year, year) is as yet unaccounted for ; as they probably did, the addition and for the making up of these of this allowance would have in- accounts, if this custom is suffered creased the actual net receipt of to continue, nine more gratuities the whole office to 34,8811. 15. 8d.; are to be craved of the public, and that of the cashier only to How much then does it behové 9,8251. 195. 6d. and, if he had them that this evil should be correceived all his fees, to 11,0391. rected !--An evil that furnishes 155.

another weighty reason, in addi. The memorial ftates of these ac- tion to those urged in our former counts to be intricate and volu- reports, for proceeding immediminous, and to amount to above ately to bring forward the long 45,900,000!.notwithstandingwhich arrears in the accounts of these they have been made up by the offices, in order for their speedy officers and clerks mentioned in the completion, distribution, without any expence Having thus stated the mischiefs to the public for additional affift. attending the present establishance or allowance.” If they have ment, both to the public and inbeen made up in the course of these dividuals, and the reasons for abolast years, the load of annual cur. lishing the multifarious emolu. rent business in this office, during ments by which these offices arę the time of Lord Holland, could now supported, it remains for us have been no impediment to their to propose fuch a regulation, as apbeing made up at that time, or pears beft calculated to avoid the foon after his resignation, and with like mischiefs, and most beneficial much greater ease, whilst the trans. to the public service, actions were recent and fresh in We are of opinion, that in the their memories.

place of all thele falaries, fees, and There fill remain to be made gratuities, there should be fubftiup the accounts of four treasurers tuted and annexed to each of these of the navy, to the amount of offices, of whatever rank or deng58,944,5881. ; and of three pay- mination, one certain salary, paid matters general of the forces, a. to the officer by ihe public quarmounting to 4,666,875).; exclusive terly, and free of all deductions: of the treasurer and paymaster- this falary should be an ample general in office; to the first of compensation for the service rewhom has been issued, to the 30th quired; and the quantum estimated of September, 1780, 16,781,2171. by the various qualitications and and to the latter, to the end of the circumstances necessary for the exe

cution,

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cution, and which, together, form logue of fees, certain and uncerthe title to reward.

tain. The first he knows; the last By this regulation the officer will he will calculate not to his own know his income, the public will disadvantage ; and if by them he know their expence, and uniformity can procure credit, or preference, and equality will be introduced in or expedition, he will charge them the provisions for officers of equal to government at their full price. rank and station in similar offices. If this head of various expences The industry of some persons re was blotted out of his column of quires the spur of profits continua charges, by so much would the ally Aowing in, or the hopes of terms of his contract be more fac increase : others prefer the cer vourable to the public, tainty of a known, sure income, But besides this, so very various paid at stated times. No arrange- and extensive are the operations of ment can fuit the difpofitions or government, that the number of occasions of all men; but time and persons employed in their service usage will soon reconcile one rea constitute a very considerable body fonable rule, extended through of the people; and their relief is a these departments of government. public concern. If, by discharge

Notwithstanding this regulation ing an office, at present paid by a throws upon the public the whole falary, from those fees and deducexpence of these offices, which are tions to which it is now subject, at present supported in part by in- that salary thould become greater dividuals, yet, by adopting it, that than the office ought in reason whole expence will become less to have annexed to it, it may easily than the fum it now costs the pub- be regulated, and reduced to its lic; for that sum is so great as to proper standard. afford every liberal salary, and yet We have said the salary should leave no inconsiderable saving. Not be paid free of all deductions ; that this is the only saving pro- that is, as far as is consistent with posed by the regulation : the pub- the laws in being. The falaJic at present bear a much greater ries and fees of office are at preshare of the burthen than is obvi- sent subject, by three acts of pare, ous at the first view. Besides fees liament, to the land-tax, the sixand gratuities paid by public of- pendy, and the one fhilling duties, fices, and refunded to them out Whoever takes a view of the above of public money, many payments, state of the official profits, will not though made by individuals, are wonder they should be decmed by charged by them ultimately to the the legislature a fit subject of taxa account of the public. For in- tion; and, under the system then ftance, the contractor, when he in use, no other mode of taxation calculates the terms upon which could well be contrived, but that he may safely engage with govern- adopted in those acts, though at, Inent, muft estimate every article tended with inequality ; and, in of profit and loss confequential to many cases, with hardship. Had his bargain : to the account of the one known salary been at that time latter, he places all his charges, the pay of office, and the necefand amongst them the long cata- ficies of the state required the aid

of every subje&t, in proportion to some of the offices of the deputy his faculties, it is possible a dimic paymasters abroad are finecures : nution of the salary before it issued, though deputies themselves, they might have appeared a more eligi- execute these offices by their depu. ble, more equal, and less expen- ties, being themselves engaged in five mode of taxation, than paying very different employments under it entire out of the Exchequer, government. and then bringing back again a Instances are not wanting, in all part of it, delayed and defalcated these offices, to warrant this reguby a variety of deductions in its lation of payment by a falary, The circuit ; but, as it is, the sums treasurer of the navy and his payat present assefied upon these of-“ mafter, the paymaster-general of the fices must continue to be paid ; forces, the paymasters of exchequer because, otherwise, in the land- bills, and their officers, are all paid tax, it will occasion a deficiency by falaries only; and why the in the sum to be raised by that di- fame rule may not be extended to vision in which the office is af- the reít, no sufficient reason has fessed; and, in the other duties, hitherto occurred to us. It might it will diminish the funds created seem too sanguine, to suggest how by those acts, and consequently far this rule may be applied to the security of the creditors upon other offices, without a previous those funds. The land-tax and examination into their peculiar duties are

now paid by the of- circumstances; and yet the adficers, at stated times, to the col- vantage it holds out to the public, lectors and receivers. If the mode its fimplicity, and aptitude to be of payment by a clear falary is accommodated to all offices, howadopted, the total sum, now affeffed ever distinguished, afford great reaupon

all the officers in one office, son to believe it may be applied to may still continue to be paid as every department of government. one fum, in like manner, out of The principle of economy by the same fund with the salaries which we have been guided, has themselves.

led us to the conclufions we have We have said the salaries should formed, and the regulations we be annexed to the office : it ought have submitted to the wisdom of to be a full and competent recom parliament: conclusions strictly depence for the execution, and no duced from that principle, and remore. The whole of it ought to be gulations made necessary by the paid to the person who executes, pressing exigencies of the times. independent of the officer who prefides, but who should still retain the

GUY CARLETON, (L. S.) same power of appointment, and

T. ANGUISH,

(L.S.) the same controul that he now

A. PIGGOTT, (LS.) exercises over the inferior officer,

Rich. NEAVE, (L.S.) Where the profits exceed what the

SAM. BEACHCROFT,(L S.) officer is in reason entitled to, the

Geo. DRUMMOND, VL.S.) overplus should be abolished, and Office of Accounts, Surrythe public reap the benefit, not a street, 9th February, person who earns no part of it.

1782. In the pay-office of the army,

CONTENTS

HISTORY OF EUROPE.

CH A P. I. Ireland. Retrospective view of the internal state of affairs in that country.

Attempt to reform the constitution, by jhortening the duration of parliaments. Mutiny bill pased. Meetings of the Irish volunteers to cbtain a par. liamentary reform. Ineffectual attempt to induce them to disband. Bill for effecting a parliamentary reform-rejected by a great majority; and resolution thereupon. Addrefs to his majesty on that subject. Counter-address. Another bill presented, and reje&ted. Proposition for the relief of the Roman catholics. Petition of the delegates conveyed to Mr. Pitt. Mr. Pitt's anfwer. Dilunion among the volunteers, on the subje&t of the Roman catholics. Lord Charlemont thanked by the city of Dublin for his condu&t. Steps taken by government to prevent the meeting of the delegates. Letter from the Attorney General to the sheriffs of Dublin. High sheriff of the county of Dublin projecuted, fined, and imprisoned ; others also prosecuted. Meetings of delegates nevertheless held. Another bill presented, and reje&ted. Diftrefjes of the manufacturers of Dublin. Committee appointed for their relief. Mr. Gardener's plan-rejected by a very great majority. Violent ferment among At the people. Outrages of the mob, who are dispersed by the military. Bill for restricting the liberty of the presso Petitions against. Modified, and paffed. Non-importation agreements entered into. Precautions to prevent enormities. Lord Lieutenant incurs popular odium, and is openly infulted. Commercial arrangement between Great Britain and Ireland. A set of resolutions presented to the house of commons in Ireland ; agreed to; transmitted to England. Business opened in the house of commons there by Mr. Pitt; his speech. Propofitions minutely investigated. Ten new propositions added. Propositions passed. Very strongly opposed in the house of lords ; pased. Bill thereupon. Propofitions transmitted to Ireland ; their reception there. Bill moved for, correspondent to that in England; debates thereupon. Speeches of Mr. Grattan and Mr. Flood. Bill brought in; ordered to be prin prosecution of the measure declined. Mr. Orde's Speech on the occasion. -Intended emigration of the Genevese to Ireland. Reception of their commiffoners there. Disagreement between the parties. Scheme proves abortive. (1

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Retrospective view of continental matters, which, through the multiplicity and

importance of other foreign or domestic affairs, were, of necesity, passed over in our late volumes. France. Death of the Count de Maurepas,

and

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