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Y 
is 
S.A TE OP A PLBEIR SY 
the controller of the treafurer’s ac- 
counts. The treafurer’s fections, 
containing the fums paid upon the 
fhip’s books, are taken from the: full 
books, after they are: made up and 
figned by three commiiffioners of 
. the navy, and are compared, in the 
office of the controller of the trea- 
furer’s accoants, with the fums en- 
tered upon the books in that office. 
The fu > the hofpital, half-pay, 
and fick « ers, are likewife taken 
from, and compared with, the- full 
- books kept for thofe fervices. Upon 
a final account, the infuper liit is 
taken from the imprett ledgers, one 
kept in the office of the controller 
of the treafurer’s accounts, another 
jn the office of the controller of the 
viétualling accounts; and in fome 
one of which every impreft bill is 
entered: this lift is compared with 
“the entries im thefe impreft ledgers. 
Win confequence of this examina- 
tion of the entries in the treafurer’s 
ledger, with the vouchers for, and 
éntries of,- the fame articles in: the 
books of the different branches of 
the navy, victualling, and fick and 
hurt offices; the commiffioners of the 
navy are authorized to give to the 
_ entries in that ledger a credit equal. 
to the credit of original vouchers, 
and to give to the treafurer a dif- 
penfation with the production of 
thofe originals in the office where 
he is finally to pafs his accounts. 
' The information we have thus 
collected, enables us to form fome 
judgment of the caufes of the delay 
in pafling the accounts of the trea- 
furer of the navy, as well as fup- 
plies us with matter for regulation, 
worthy, in our opinion, to be fub- 
mitted to the attention of the legif- 
lature. 
The caufe of delay that occurs 
the firft in this inquiry, is the not 
‘ 
is 
e 
[339 
executing the \compulfory procefs 
intended to bring in perfons' to ac- 
count: This is a fource of delay’ 
that extends to every account fub-" 
je& to be pafied in the auditors 
office. . 
A diftrefs is an ancient and legal 
method of forcing a perfon to do 
certain acts, which the law requires 
of him; and itis an effectual me- 
thod; for he refufes at the peril of 
forfeiting to the crown apart of 
his’ propertys and if -he continues 
refractory, of‘ having that forfeiture 
increafed till ie obeys: but the 
diftringas ad computandum is a pro- 
cefs utterly’ nugatory; it iffues out 
of mere form; and, though levelled 
at perfons who have millions to ac~ 
count for, itis never executed. The 
long ufage of office warrants ‘the 
fheriff to give it under his hand; 
and toconfirm-it by his oath in the 
court of ‘exchequer, that the trea- 
furer of the navy is not to be found 
either in the city of London, or in 
the county of Middlefex, and that 
the paymatfter general of the forces 
has neither Iands nor chattels in 
either of thofe diftriéts by which 
he can be diftrained. 
So far as the prefent fyem of 
pafling the public accounts fhall be 
retained, this’ procefs ought to be’ 
made effe€tual: It cannot be fo in 
its prefent ftate. The writ muft be 
difincumbered of that load of old 
and ufelefs fchedules, at prefent al-' 
ways annexed to it. Authority’ 
fhould be given to infpeé aud feru- 
tinize the hfts of perfons, who ftand 
at this time accountable to the crown 
for money imprefted or iffyed to 
them on account, and to diftinguifh 
thofe who are of ability anceame.” 
nable, from the infolvent and thofe’ 
whofe accounts are remote and def~ 
perate, and who can neither them-: 
[aoa] aon felvew 
. 
