S.fen' Tho A P 2 iS: 
ént times, a the fame fervice, 
~thefe fums are entered in the ledger 
at the times they were feverally 
paid; but the auditor alters the 
difpofition of them; he colled&s 
them all together, and is thereby 
enabled. to check the ledger en- 
tries, and to detect over-payments : 
being poffeffed of the warrants and 
receipts for the extra payments, he 
examines é@ entries with the 
vouchers *themfelves, and cafts up 
the totals under each head in the 
abftra@s. 
After he has received all the 
materials from the pay office, 
the official” account is compiled, 
and reduced to the following 
form:—the firft divifion is the 
charge; which comprehends the ar- 
rears due from the treafurer on the 
foot of his laft account, the money 
imprefted to him from the exche- 
quer, and his voluntary charge. 
‘The impreft part is an Englifh 
tranflation of the impreft roll (which 
‘is in Latin) but retaining the Latin 
names of the terms in which the 
fums were ifflued. The firft part of 
the voluntary charge confifts of im- 
» prefts in former treafurerfhips, clear- 
edin the time of this account. ‘The 
auditor ranges the articles under 
this. head in the account in a man- 
ner different from that in the ledger, 
In the latter, they are entered in 
the order of time in which the imY 
ap are brought to the office to 
e cleared; but the auditor tran{f- 
fes them into the order of time 
“in which the original bills iffued. 
By this arrangement he can refer 
more eafily to the infuper lift in the 
final account of that treafurer who 
iffued them, in order to mark them 
off as cleared. The other parts of 
the voluntary charge are copied 
from the abftract, and confit of the 
[335 
total fums only, paid under the 
feveral heads. ‘This comprehends 
the whole charge, unlefs errors in 
the account afford matter of fur- 
charge. 
The other divifion of the ac- 
count is the difcharge. Of this 
the greateit part is taken from the 
abftra@ abftraéted. The heads are. 
copied into the account, with the 
total fum paid for each head, not the 
particular articles compofing that to- 
tal, except in the following inftances. 
Inthe navy difcharge—bounties, dif- 
burfements, extra payments, pen- 
fions, falaries, fick and hurt pay- 
ments, fhips books, rent, and rewards, 
In the victualling difcharge—extra 
payments, falaries, rent, and work- 
manfhip. Of thefe heads it has 
been the ufage of office to enter 
upon the account each particular 
article ; and for this reafon ; it ena- 
bles the auditor to refer with great- 
er facility to former accounts, and 
guard againft a fecond credit of the 
fame payment. Hedoes notrange the 
articles under each head exactly in 
the order they ftand in the abftra&; 
he difpofes them as beft fuits his 
own ideas and convenience. The 
fees for paffing the account, and the 
balance due from the treafurer, 
conclude the account of the year; 
unlefs it be his final account, and 
then the voluntary charge contains 
feveral other articles of a fimilar 
kind, copied into the account in 
like manner with the reit; and ~ 
there is alfo added at the end a. 
lift of the infupers, that is, of thofe 
perfons to whom fums have been 
Ulued upog account, but which have 
not been cleared during the time 
of the treafurerfhip, with the fums 
and dates of the imprett bills. The 
treafurer has no credit in his an- 
nual account for fe fums imprefted 
and 
