336] 
and not cleared by him in each 
year; they are referved for, and 
entered in, his fnal account, where 
he has credit for them all, and the 
refponfibility is transferred to the 
perfons themfelves who have re- 
ceived the fums, and they are re- 
turned accountable. This-lift, in a 
long treafurerfhip, {wells to a great 
fize; it is tranfmitted frem the pay 
office of the navy, figned ky three 
commiflioners, and admitted upon 
the authority of that fignature. The 
names on the tranfmitted lift are 
entered in the order of time in 
which the impreft bills were paid; 
but they are tranfpofed upon the 
account into an alphabetical order, 
for two reafons; that all the fums 
impreited to the fame perfon may 
be brought together ; and, that each 
article may be the more ealfily found 
hereafter, to be marked in the mar- 
gin, when it is cleared in a fubfe- 
quent account: but in the final ac- 
counts thatare now making up in the 
treafurer’s office, the mode of rang- 
ing the names of the infupers alpha- 
betically is adopted. The laft ftep 
is, comparing the balance ftated by 
the auditor with the balance of the 
treafurer; and, if it agrees, the ac- 
count is completed. A fhort ftate 
of this account is drawn up in the 
auditors office; this ftate the ac- 
countant fwears to, or, if a peer, 
attefts, before the barons of the ex- 
chequer, or commiffioners appoint- 
ed by them. The total charge 
upon Mr. Grenville in this account, 
for the year 1759, is 6,674,226/.; 
the total difcharge, 4,555,105 /. 
Of every account two parts are 
made out in the auditors office; the 
one on paper, called The Declared 
Account, or Declaration ; the o- 
ther on parchment, called empha- 
tically The Account; both of them 
-are figned by the deputy audi- 
ANNUAL REGISTER, 1790. 
tors, prefented to the lords of the 
treafury for declaration, figned by 
the chancellor of the exchequer, by ~ 
two other lords of the treafury, and 
by the chief baron of the exchequer. 
The declaration is preferved in the 
auditors office; and the account is 
carried to the offices of the king’s 
remembrancer and of the lord trea- 
furer’s remembrancer, and then to 
the pipe; where it remains, and from 
whence the treafurer ives his 
quietus, 
Such is the progrefs of an ac- 
count of a treafurer of the navy 
through the office of the.auditors of 
the impreft. 
As none of the vouchers, except 
thofe for the extra payments, are 
produced to the auditor, but he re- 
lies for the exiftence, as well as.for 
the truth of them, upon the fub- 
{cription of the three commiffion- 
ers of the navy, we thought it ne- 
ceflary to enquire what is the ex- 
amination given in the navy office 
to thefe accounts, that warrants the 
commiflioners in ftamping fo great 
a credit upon thefe entries. To 
this purpofe we examined the offi- 
cers who are employed in thofe 
branches of the navy, victualling, 
and fick and hurt oifices, through 
which thefe accounts pafs, : 
In the navy office, we examined 
Mr. Ofborne Standert, chief clerk 
to the controller of the accounts of 
the treafurer of the navy in the 
bill office, and Mr. William Payn- 
ter, his chief clerk in the titket 
office; Mr. Benjamin Holl, chief 
clerk to the controller of the navy 
in the branch for the payment of 
feamen’s wages, and Mr. Thomas 
Davies, his chief clerk in the office 
for bills and accounts; Mr. Robert 
Gregfon, chief clerk to the clerk of 
the aéts; and Mr. Jofeph Poole, 
chief clerk to the controller of the 
vidualling: 
