STA ok oth tee Gy 2, Fe. BS. 
ahafe may be made by collufion : the 
fabje&t matter of the receipt may be 
falfe in quantity or quality : the fer- 
vice over-rated, or not performed: 
the fum inferted may be more than 
the fum dona fide paid: the receipt 
may be obtained by compulfion, or 
<ollufion, upon falfe or forged certi- 
ficates: it may have been figned in 
blank, and filled up afterwards with 
falfe fums, or figned witha feigned 
name; and yet the voucher may be 
fair upon the face of it; and thefe 
grofs frauds will efcape dete¢tion. 
Thefe fuggeftions are. not mere 
furmifes; they reft not on bare pof- 
fibility or imagination: they are 
warranted by what we have obferv- 
edin the accounts of the quarter maf- 
ters general which have been paffed 
in the office of the auditors of the 
impreft. Certain vouchers have been 
there admitted as evidence of pay- 
ments, to perfons who never did in 
faé& receive, nor could be fuppofed 
likely to be entrufted with the re- 
ceipt of the fums inferted in thefe 
vouchers: the receipts for the hire 
of the drivers, waggons, and horfes 
(no inconfiderable fum) are not in 
truth what they purport to be upon 
the face of them; they carry the ap- 
pearance of, and are produced as the 
receipt of, a certain fum by the per- 
fon whofe name or fignature is fet 
Oppofite to that fum; the fum is 
compounded of the hire of the driver, 
waggon, and horfes, for a certain 
time; but the man receiving, or 
figning, or fetting his mark to the ° 
receipt, is ufually the driver only, 
frequently a negro, or fome perfon 
in the lowe{t capacity, to whom no- 
thing would be entrufted: he is the 
oftenfible receiver of the whole, 
whereas he in truth receives a very 
trifling part of it, his own wages on- 
ly; the remaindezs, being the hire of 
[327 
the waggon and horfes, is paid or 
accounted for to the officer to whom 
they belong, but whofe receipt does 
not appear as a voucher for the ac- 
countant. The artificers and la- 
bourers are paid by lifts, in like man- 
ner with the drivers; not individu~ 
ally in the office of the department, 
but by the overfeers, who receive 
the grofs amount of the lilt, and, af- 
ve having paid it, bring it back to 
the office, with the names of the per- 
ons receiving fet oppofite. to the 
fums they were to receive. ‘ 
Since the drivers(and very nume- 
rous they are) are prevailed upon or 
induced by cuftom to fign receipts 
for fums they never receive, there 
may be reafons or inducements for 
the like praétice in various other 
branches of the expenditure ; and in 
every inftance of this kind the 
voucher is not true, 
Having been informed that fome 
meafures had been taken by the 
lords commiflioners of the treafury 
for the purpofe of controlling the 
expenditure of this money in 
North America, we iffued to them 
our precept for copies of the com- 
miffions and inftructions given to the 
commiffaries of accounts in North 
America, and extra¢ts of their cor- 
refpondence relative thereto: In 
confequence of this requifition, we 
received the copy of a commifion, 
dated 15th of February 1779, ap- 
pointing major Duncan Drummond 
commiflary of accounts, to examine, 
audit, and certify all accounts what- 
foever of money due for forage, 
bread and provifions, furnifhed by 
contract or otherwile, and delivered 
for the ufe of the army and hofpitals, 
and for all other extraordinary fer- 
vices. ‘The fame power had been 
before delegated to Daniel Chamier, 
efg; by commiffion dated ut of Fe- 
[X 4] brnary 
