$ TAT EAP APE RS, 
hundred and ten; befides that of the 
treafurer in office. Had thefe pay- 
ments been made upon lifts of ar- 
‘rears, they would have been all 
‘made by the treafurer in office, and 
there would have been four returns 
only, each containing a fin: Je arti- 
cle, being the amount of al] the pay- 
ments upon the liit of arrears at that 
port du:ing that month, and pofted 
in the ledger to the account of pay- 
ments on lifts of arrears; fo that, in- 
itead of four hundred fixty-two 
feparate articles inferted in the re- 
turns, entered in the certificates, 
and potted into the ledger, four en- 
tries only would have been made_in 
each, and confequently twelve en- 
tries would haye ferved inftead of 
thirteen hundred eighty-fix, for thefe 
payments in that month only. 
If the fhips books of a treafurer 
may be clofed upon his death or re- 
fignation, that which is affigned as 
the principal caufe for the delay in 
making up his accounts is removed : 
not that this caufe is wide enough 
to cover the delay. The fhips books 
are in arrear feven years only, but 
the accounts are in arrear above 
twenty years; and this delay refts 
with the office of the treafurer; for 
the materials which compofe the 
accounts of the year 1762, are not 
complete in the office of the auditors 
of the impreft; the reafon given for 
it is, a want of officers and clerks 
properly qualified to make up the 
accounts in arrear; for which the 
remedy is obvious. 
This examination has enabled us 
to form an opinion upon another 
on of moment tothe public. The 
egiflature have, in the laft {effion of 
en. introduced into the of- 
e of the paymafter general of the 
forces a regulation, which, as it feems 
to us, may be applied as beneficially 
[349 
to the office of the treafurer of the 
navy. ‘The cuftody of the cafh ap- 
plicable to the navy fervices, may 
be transferred from the treafurer to 
the bank of England, and the ac- 
count only of the receipts and pay- 
ments be kept in his office. All the 
{ums now received by him may be 
received by the bank: fums from 
the exchequer may be imprefted 
to the bank: fums dire&ed by the 
letters of the different boards to be 
be paid to him, may be direéted to 
be paid into the bank: “All bills af- 
figned upon him for payment may 
be paid, and all extra payments may 
be made by his drafts upen the 
bank. The payment of the feamea, 
the artificers and labourers in the 
yards, and the perfons in the hofpi- 
tal fhips, and on the half pay lifts, 
muft be carried on in the fame man- 
ner it is now; thefe men cannot be 
paid by drafts ; they mutt have cath; 
and with that cafh the pay clerks 
muft be entrufted, as they are at 
prefent, and the treafurer muft con- 
tinue to be refponfible for them, as 
for officers of his appointment and 
under his control; but this will be 
no obftruction to the regulation. 
The money may be all ifiued to the 
pay clerks by the drafts of the trea- 
furer upon the bank, according to 
the requifitions of the navy board, 
m like manner as many of theie 
fums are iffued at this day; and up- 
on the death or réfignation of a 
treafurer, the balances of his cath in 
the bank, and in the hands of his 
pay clerks, may be ftruck immedi-. 
atcly,\ and carried over to the ac- 
count of his fucceflor. In'this fitua- 
tion the treafurer, neither receiving 
nor paying public money himfelt, 
can be neither debtor to nor credi- 
tor of the public, except as far as he 
may be refponfible for his clerks. 
On 
