SMA Tre PP: A. PE IRS. 
victualling accounts, In the vic- 
tualling office, we examined Mr. 
Denham Briggs, the accotntant for 
cafh; Mr. William Sayer, chief 
clerk for clearing impretts ; and 
Mr. Join Smith, chiet clerk for 
keeping the charge on the treafurer 
of the navy: and in the fick and 
hurt office, Mr, Nathan Crow, chief 
clerk to the commiffioners, together 
with Geo, Swaffield, efquire, cathier 
of the ving in the office of the 
treafurer.—From them we are fup- 
plied with the following information: 
The year’s account of a trea- 
furer of the navy is made out in 
the three branches of his office, each 
branch attending to that part of the 
account which relates to its own 
bufinefs, and tranfmitting it to the 
office of the auditors of the impreft. 
The vouchers both for the charge 
and difcharge, and the entries of 
thofe vouchers in the feétions, all 
receive an examination, check, and 
correction, in fome branch or other 
of the navy, victualling, or fick and 
hurt offices, previous to their being 
figned by the commiffioners of the 
navy, and to the tranfmiflion of the 
fections to the office of the au- 
ditor. 
The charge is checked in the 
following manner :—as to the im- 
preft part, the exchequer every 
month, and the treafurer immediate- 
ly after his receipt, tranfmit to the 
mavy-board certificates of all the 
fums imprefted to him: twice in 
every month he certifies to them all 
his receipts and payments in gene- 
ral; the contents of thefe certifi- 
cates are entered in the navy office; 
with thefe entries his impreft charge 
is compared, as well as verified by 
the impieft ro}l obtained by him 
from the exchequer. 
As tothe other part, which is the 
Vor. XXXII; 
[337 
voluntary charge, much the greateft 
part of it isdirected into his hands 
by letters from either the navy or 
vittualling boards; of which let. 
ters entries are made in the re- 
{pective offices; and as he receives 
the fums mentioned in thofe letters, 
he inferts them in his next certifi- 
cate; befides which, the {ums re. 
ceived by him from impretts clear - 
ed, and from abateinents on bills or 
books, appear upon the face of the 
bills and books themfelvés, and 
every bill is regiftered in its proper 
office. The voluntary charge con- 
fits of three parts, and is made 
out, one part in each branch of the 
treafurer’s office. That made out 
in the pay branch, cenfifting of 
abatements on fhip and yard books, 
and half-pay lifts, is checked and 
examined in thé office of the con- 
troller of the navy, by a ledger 
kept there for the fpecial purpofe 
of entering every one of the arti- 
cles contained in that charge, and 
which entries are taken from the 
books themfelves, the fums there 
inferted having been caiculated, 
examined, and compared in three 
different offices. That made out in 
the cafhier’s branch, confiltiig of 
impreits cleared in former treafurer- 
fhips, abatements from bills, mo+ 
ney produced by the fale of old 
flores, and received from the fuc- 
ceffor, is examined and checked by 
entries made of every article that 
compofes it in the office of the’con> 
troller of the treafurer’s accounts, 
‘That part made out in the vittual- 
ling branch, confifting of impreits 
cleared, abatements from bills, fams 
arifing from the fale of old ftores, 
fees of oxen, and decayed provi- 
fions, is examined with the entries 
in the ledger, kept in that branch 
of the victualling office, fur' keeps 
(7°) wig 
