312] @ANNUAL REGISTER, 1790. 
‘<< nuary; 1776,” we confidered that 
claufe not as imperative upon us, 
to ftop fhort in the purfuit we were 
at that time engaged in, under the 
authority of the former act, and to 
proceed immediately to the exami- 
hation of thefe accounts; but ra- 
ther as the defignation of a fubject, 
felected from among the numerous 
objects committed to us in general 
terms by the firft act, as the next 
for our confideration, after we fhould 
have compleated the inquiries we 
were then purfuing. ‘'Thofe in- 
quiries being finifhed, we have, in 
obedience to the intention of the 
legiflature, thus fignified to us, di- 
rected our attention to the accounts 
of the extraordinary fervices in- 
curred and not provided for by par- 
liament, which have been laid be- 
fore the houfe of commons fince the 
aft of January, 1776. 
In this wide field, where the ob- 
jets are fo numerous, fo various, 
and fo complicated, we have, in our 
choice of the fubject, been atten- 
tive to the public voice, as far as 
we have been able to collec it, and 
have felected for our inquiry, as 
much fufpected of abufe, that part 
of the public money granted for the 
extraordinary fervices of the army, 
which has been expended in North 
America; endeavouring to trace it 
from its iffue out of the exchequer 
to the final difpofition of it in that 
country, with a view to difcever 
whether any part of it has been, 
and by what means, intercepted in 
its paflage or diverted in its appli- 
cation. 
We entered upon this inquiry 
fenfible of many obvious and dil- 
couraging difficulties in our way. 
‘This money is expended in a diftant 
country : the evidence of the ma- 
terial circumflances of every tranf- 
action of expenditure is in thay 
country; except where, in a few t, 
inftances, we have had it in our 
power to apply to an accountant 
himfelf, who has either paffed his 
accounts in the office of the auditors. 
of the impreft, or brought in his 
hand his vouchers, fair and regular 
upon the face of them. By what 
means then are we to detect (if fuch 
there has been) peculation, fraud, 
or mifapplication ? 
We admit no charge againft per- 
fons abroad, who have no opportu- 
nity of being heard in their own 
detence ; and we are cautious that 
our examination does not lead to, 
felf-accufation. Thus deftitute of 
the proper evidence, and with fo, 
unpromifing a profpeét before us, 
we fet out in fearch of fuch mate- 
rials as we could find, and as the, 
nature and circumftances of the fub- 
ject would afford. 
We extracted from the Journals, 
and from the accounts prefented to 
the houfe of commons, the fums 
granted for the extraordinary {fer- 
vices of the army every year, from 
the if of January, 1776, to the, 
31ft of December laft; the total of 
thefe fums is 19,502,969/, 25. 8a. 
We obtained, by requifition from 
the office of the paymafter general 
of the forces, an account of the mo- 
ney iffued to Meflrs. Harley and 
Drummond, purfuant to his ma- 
jefty’s warrants, for the extraordi- 
nary fervices of his majefty’s forces 
ferving in North America during 
the fame period. This fum amounts 
to 10,083,863/. 25. 6d. 
We proceeded, in the next place, 
to inquire by what means this mo- 
ney pafled to North America : of' 
this we received information from 
Thomas Neale, efq. the agent in 
London to Mefirs. Harley and 
oh Drummond, 
