330] ANNUAL REGISTER, 1790, 
it is exercifed by either an ordinary 
or an extraordinary procefs. ‘The 
ordinary procefs, is a writ of df 
tringas ad computandum, ifiued by 
the king’s remembrancer periodi- 
cally, and of courfe, after every if- 
fuable term. The extraordinary 
procefs, is a writ of capias ad com- 
putandum, which iffues by fpecial 
order of the court of exchequer, 
where the fum to be accounted for 
is in danger, and upon particular 
application made to them for that 
purpofe. 
The proceedings upon the ordi- 
nary procefs are in the following 
manner: 
All money iffued from the ex- 
chequer by the auditor of the re- 
ceipt, is iflued either upon account, 
or without account: it does not de- 
pend upon his difcretion, which of 
thefe forms he fhal! make nfe of; 
he is governed by the authority 
that direéts the iflue; that is, either 
by an act. of parliament, or by the 
king’s warrant under the great or 
privy feal; and by no other autho- 
rity than thefe can money be iffued 
out of the exchequer. 
Twice in every year, after éach 
of the iffuable terms, the auditor of 
the receipt makes out a roll, called 
the general impreft roll, which con- 
tains all the {ums iffued from the 
exchequer upon account, during the 
preceding half year, with the names 
of the perfons to whom, and for 
what fervices, iflued. This roll is 
recorded by the clerk of the pells, 
and tranfmitted to the office of the 
king’s remembrancer; a mode of 
proceeding direfled by the act for 
the better obfervation of the courfe 
anciently ufed in the receipt of the 
exchequer. 
About the fame time that this 
impreft roll comes to the king’s 
remembrancer, the auditors of the 
impreft make out and fend to him 
a certificate of the accounts depend- 
ing in their office: by thefe means 
the king’s remembrancer has every 
half year full information to regu- 
Jate his proceedings; the general 
impreft roll tells him what perfons 
are become accountable, and for 
what fums; and the impreft certi- 
ficate fhews him which of thofe 
perfons are proceeding to pafs their 
accounts, and how far any of them 
have proceeded in pafling them. 
This officer exercifes a difcreti- 
onary power, both as to the perfons 
againft whom, and the time when, 
he fhall iffue the diffringas : he pays 
little attention to the general im- 
preft roll, for two reafons ; firft, be- 
caufe many of the fums mentioned 
therein to have been iflued on ac- 
count, are neverthelefs in their na- 
ture not fubject, nor intended to be 
accounted for; as'falaries, and pay- 
ments for fmall fervices performed. 
And, fecondly, becaufe thofe fums 
which are intended to be accounted 
for, having been iffued fo recently 
as within the laft half year only, 
may not have been applied to the 
purpofes for which they were in- 
tended, or, if they have, the ac- 
countants can hardly be fuppofed to 
be ready with, and to have prepared 
their accounts for examination, fo 
foon after the application. 
The impreft certificate is the in- 
ftrument by which the king’s re- 
membrancer, in confultation with 
the deputy auditor of the impreft, 
is governed as to the perfons againft 
whom he ‘fhall iffue this procefs. 
Where the accounts therein ftated 
appear to be of very ancient date, 
or depending and in a train of pro- 
fecution, fuch accountants are not 
put in procefs ; if the accounts are 
of 
