3341 ANNUAL REGISTER, 1790. 
ring to lifts; all remaining in the 
navy Office. 
The two abftraéts are, the navy, 
and the vidtualling. ‘The navy ab- 
ftraét isan index, in which all the 
bills are entered under general 
heads, ranged alphabetically, ex- 
preffiing, for the moft part, either 
the fervices, or the fpecies of ftores 
or materials, which is the fubjec& 
matter of the payment. Each en- 
try contains the,fum, and. the per- 
fon to whom paid; and the pay- 
ments under each head are caft up 
to a total. It contains alfo the 
dums paid for the fick and hurt, 
éxtra payments, and on the fhip, 
yard, hofpital, and fick quarters 
books, and on the half-pay lift. 
Yo this is prefixed an alphabetical 
index of all the heads, with their 
feveral totals, caf up into one 
fum; this is called the abftra& ab- 
ftracted. LAN. 
The other abftraét contains the 
vidtualling payments, digefted and 
ranged in a method fimilar to that 
of the navy abftra@. ‘Fhefe ma- 
terials, collected together, form a 
complete ledger of a year’s account 
of a treafurer of the navy: fiom 
them is compofed the formal ac- 
count, which pafles through various 
offices, and to a itate of which the 
treafurer dwears. 
' Seétions of the ledgers, and the 
other papers, are fent, from time 
to time, from the pay office of the 
shavy to the office of the auditor of 
the impreit; but none of the vouch- 
ers: for the entries are fent with 
them (except the receipts for the 
extra payments, which are very 
few); nor does the auditor infpect 
any of thefe vouchers; he allows 
the payments upon’ a different 
ground. The laft page of the vo- 
luntary charge, and every. page of 
the ledgers, which conggin the en= 
tries of the navy, vidtWalling, and 
fick and hurt bills, or the laft page; 
where the entry of a bill takes up 
more pages than one; every page 
containing the payments on the 
fhip, yard, hofpital, and fick quar- 
ters books, and on the half-pay 
lift, is figned atthe bottom by three 
commifiioners of the navy. Upon 
the authority of thefe  fignatures; 
the auditor allows the voluntary 
charge, and all the payments, with- 
ont the prodnétion of any of the 
vouchers: he does this in purfuance 
of a writ of privy feal, which every 
treafurer of the navy procures foon 
after his appointment, and which 
directs the commiffioners of the 
navy, in the firit place, to examine 
the ledger books of accounts’ of 
the treafurer, and three of them to: 
fign every page, and orders that 
thefe boolrs, fo fubfcribed, fhall bé 
taken and allowed a fuflicient war- 
rant and voucher to the auditors; 
and all other officers of the ex- 
chequer, to give full allowance of 
the payments therein mentioned to 
be made. Hence the ledger alone. 
thus fubfcribed, becomes the fole 
voucher for every payment, therein 
contained; and the only, or at leaft 
the principal, bufinefs of the audi- 
tor, is to prepare and reduce the 
account into the oficial form ; which: 
he does in the following manner: 
The fe&tions and abftra&s are 
generally proceeded upon as foon 
as they are received in the office. 
The auditor compares the entry of 
each article in the feGion with the 
entry in the abftraét; and where 
the bill involves a calculation, or 
confiits of many articles, he» ex 
amines the computation, and cafts 
up the articles. Where the fame 
perfon has received fums at differs 
“ ent 
— 
ae. eer et ee ed 
. — en —— 
ea! 4D ei rd ts pes) 
