when the events were recent, could have been casily and satisfactorily explained, but which the death of those concerned, renders it afterwards impossible to clear up. What a hardship on persons engaged in the service of the state, that having been once employed in the expenditure of public money, they should be unable, in the whole period of their subsequent lives, to obtain a settlement of their accounts, for the security of their families, and justification of their conduct.

The abuses to which the accumulation of inaudited accounts had given rise in the West Indies, wereso glaring, that, in 1800, commissioners had been sent thither to investigate them; in consequence of which malversations

Though it be impossible to acquit entirely of negligence and inatten tion, the administration, which suffered these abuses to accumulate so long, and arrive at such an extent, it must in fairness be admitted, that great reforms had been made in this, as in most other departments of the public revenue, under the auspices and direction of Mr. Pitt. When that celebrated minister began his long administration, he found a similar accumula tion of inaudited accounts to that which existed, when the present ministers came into office. He found also the established system of auditing the public accounts, obsolete and inefficacious, ill-adapted for dispatch of business, and still worse calculated to procure a careful revision and examination of the accounts. He, therefore, established a new board of auditors, with more ample powers than their predecessors, by whose exertions the great mass of inaudited accounts that had accrued during the American war, was at length audited and settled. A fresh accumulation had now taken

to an enormous extent were de.. tected. New commissioners were then appointed by act of parliament, with authority to correct and remedy the evil. But, though much good was effected by the exertions of these commissioners, the system of fraud and profusion, which they were sent out to stop, continued to go on; and no crime was spared by the actors in this scene of delinquen-place, and a similar remedy was cal cy, that could serve to screen them from detection, or secure them from punishment. Forgery, perjury, bribery, and every iniquitous stratagem, which fraud could devise, was resorted to; and not content with false charges, false returns, and flagitious embezzlements, they bribed the custom-house officers to sign false certificates, fraudulent invoices, and other such documents, in aid of their mal-practices; proofs of which were detected, in one instance, to the amount of 80,000l. and in another, to the amount of 30,000l. applied in bribery, to conceal frauds of an enormous extent.

led for, with such additional regu lations, as would ensure in future, that no such accumulation should again be experienced. The necessity of some more effectual provision for auditing and examining the public accounts, was acknowledged in the preamble to Mr. Pitt's bill, in 1805, for appointing an extraordi. rrary board of auditors; but that bill, though it increased the number of auditors, contained no provisions for the better and more regular execution of their duty.

The plan proposed by the chancellor of the exchequer for the remedy of those abuses, was, in the.

first place, to appoint five commis- ing eluded. The commissioners sioners for enquiring into abuses, were divided into three boards, one and examining the accounts of go- for the current accounts, one for vernment agents in the West Indies, the accounts under examination, three of whom to remain at home, and the third for accounts untouchand two to go out to the West In- ed, and not even looked into by the dies. These two boards were to present auditors. Most effectual correspond together, and take mea- regulations were added, for secursures in conjunction, for attaining ing in future that the accounts of the objects of their commission. every year should be regularly auAmple powers were to be given to dited in the course of the ensuing the commissioners, of summoning year, so that no fresh accumulation persons before them, examining of inaudited accounts should ever them upon oath, and calling for all happen again. The expence of the papers and documents which they whole establishments was increased judged necessary to have produced. by these innovations from 28,0001. They were to investigate the ac- to 42,000l. a year, for the present, counts brought before them, and but the permanent expence was when satisfied of their fairness and fixed at only 27,0001. a year. accuracy, to grant certificates expressing their opinion; but the final settlement of the accounts was reserved to the general board of auditors. The plan of having two boards for the examination of these accounts, was suggested by the experience of the former commissioners, who had been compelled to send home one of their number, to carry on investigations in London, without which they were unable to make any progress in the West Indies.

The general board of auditors was, in the next place, new modelled, and in many respects materially changed. The office of army comp. troller, originating in the administration of lord Godolphin, was retained, but separated from the office of auditor of public accounts. The number of auditors was increased to ten, but in proportion as the present accumulation of accounts should be disposed of, the number was to be reduced to six, and the most effectual provisions were taken, to prevent this regulation from be

The statement to the house of the enormous accumulation of inaudited accounts, and the new establishment for auditing accounts, to which it led, gave great offence to some members of the opposition, who considered the disclosures and remarks of the chancellor of the exchequer, as intended to cast a slur and affix a stigma on the character of his predecessor. Mr. Rose, who had been secretary of the treasury under Mr. Pitt, during his first administration, distinguished himself on this occasion, by the violence and acrimony, but also by the spirit and pertinacity, with which he vindi cated his patron from the unjust imputations, which he alledged, it was now attempted to fix on his memory. Though he could not deny the fact, that so many millions of the public money were still unaccounted for before the proper auditors, he maintained that the greater part by far of these inaudited accounts, had long since been substantially and ef fectually examined, and that a greater delusion could not exist, than to

expect that any errors or malversations would be detected by the new examination to which those accounts were proposed to be subjected.

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and responsibility upon unsettled accounts; it appeared also that he had charged the public twice in one year with his pay and allowances; from the whole of which it followed, that, supposing his accounts, not yet audited, to be in other respects these

He argued more cessfully, because on better grounds, that the cause of this enormous accumulation of inaudited ac- correct, bat subducting counts arose from the imperfection of the provisions for compelling public accountants to produce their accounts before the auditors. The new establishments he opposed with great violence, alledging that they were useless and unnecessary, and created for the sake of patronage alone. The public, however, differed materially in this opinion from Mr. Rose. No measures of the treasury gave greater satisfaction during this session of parliament than those for expediting and secuing the regular settlement of the public accounts. Nor was ever surprise more general or more unequivocally expressed, than when the negligence of the late adminis. tration upon this subject was first made known to the house of commons.

The attention of parliament, during the present session, was called to another subject, connected with the reform of abuses, arising out of the first report of the commissioners of military enquiry, appointed in Mr. Pitt's last administration. It appeared from the report of these commissioners, that lieut. general de Laneey, late barrack master general, who filled that office from 1793 to 1804, had been accustomed, in making up his accounts with the public, to take credit to himself for one per cent on the whole expenditure of the barrack department, under the title of contingencies for additional charge

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charges, which on no account could be allowed, he was indebted to the public in the sum of 97,415 l. intead of 6865 l. which was the balance he acknowledged to be due by him. The report containing these statements was laid before the house on the 21st of March, and ordered to be printed; but no further notice was taken of it till the 8th of May, when lord Henry Petty, referring to it, assured the house, that not only would the suggestions contained in that report with respect to the mode of auditing the barrack accounts, be attended to, in the general measure then under consideration for improving the mode of auditing the public accounts, but that immediate steps would be taken by government for recovering the balance that appeared to be due by the late barrack master general. Mr. Robson, who seems to have been absent from the house, when this declaration was made by the chancellor of the exchequer, brought forward the subject a second time on the 16th of May, and added that many other abuses existed in the barrack department, to which he called the attention of the house. He accordingly made a variety of motions, on that and subsequent occasions, for the production of papers connected with the barrack expenditure, some of which were granted, and others re. fused, on the ground that the expence and trouble of preparing them

would