348] ANNUAL REGISTER, 1790. 
payments, both upon the books and 
‘upon the lifts of arrears, by as much 
time as is now taken up in making 
the calculations and entries in thofe 
columns. The calculations, (how- 
ever eafy they may be to perfons 
accuftomed to them) and the entries, 
though fhort, yet being numerous, 
mutt, Jike the tranfcripts into the lifts, 
take up fome time. A book of a 
firft rate, for fix months, has contain- 
ed the names of fifteen hundred 
eighty-fix perfons : upon the pay- 
ment of as many of thefe men as are 
fearnen, fums mutt be calculated, and 
entries made in two columns at leaft. 
Where time is fo valuable, every 
portion of it is worth faving. 
From this examination into. the 
effect that the fubftitution of the lift 
of arrears, in the place of the fhip’s 
books, will have upon the payment 
of the feamen, we are led to be of 
opinion, that if, upon the death or 
refignation of a treafurer, all the 
fhips books paid by him are im- 
mediately clofed, the fucceflor may 
pay all the after-claimants left un- 
paid upon thofe books, by lilts of ar. 
rears, without creating either delay 
or difturbance in the pay of the fea- 
men; efpecially if the number of 
entries upon the lifl ofarrears be re- 
duced, by the omiflion of the five 
columns of defalcations above men- 
tioned. It remains to» be feen, 
whether this alteration will caufe 
any confufion in the accounts of the 
treafurer. 
A fhip’s book, paid by him, will 
be made up in the fame manner it 
is now. It willbe paid upon by one 
treafurer only, and will be his 
voucher for the total {um contained in 
the column of full wages ; for which 
fam he will have credit in his ac- 
count of that year in which the book 
was paid. , 
‘Phe account of his payments by 
lifts of arrears will be varied. At 
prefent, the books being kept fo 
long open, the after-claimants are 
few; and one entry ferves, in his 
final account, for the whole fum paid 
by him for arrears duzing the time 
of his treafurerfhip; and one iift of 
arrears fuftices fox his voucher; but 
if he pays upon lifts of arrears, all 
the perfons left unpaid upon all the 
bocks by all his predeceffors, thefe 
payments muft become fo very nu- 
merous, that inftead of one item in his 
final account of the total fum paid 
by him for arrears in the courfe of 
his whole treafurerfhip, he muft in- 
fertin his account of every year the 
total fums paid by him during that 
year for arrears, at every port where 
he has a litt; and the lift made 
up, annually, at every port, will 
be his voucher for the fums paid at 
that port: but this alteration will 
{till leave his accounts clear and un- 
difturbed. 
In one branch, this mode will be © 
of advantage to the pay-office, by 
fhortening their accounts. . At pre- 
fent the pay clerks at each port tranf- 
mit every month to the navy office 
an account, containing the fums paid 
by them upon the recalls of every 
fhip during that month at their re- 
fpective ports, diftinguifhing the 
treafurer by whom, paid, in order 
that each {um may be pofted to the 
account of the ending of each fhip’s 
book in the ledger. 
returns the paymafter of the navy 
makes out monthly certificates of 
thefe payments. The places where 
payments are made upon recalls be- 
ing four, and the thips books of 
three treafurers being open for pay- 
ment, thefe certificates for the month 
re, — 
——— 
2 
a a 
Ste aes a een 
t= pg Ps 
ye tees 
From thefe .— 
of Auguit laft were twelve ; that of . ( 
Mr. Ellis contained the payments 
upon three hundred fifty-two fhips; 
that of Colonel Barré, upon one ~ 
hundred 
