The payments are made either by the reafurer, or by certain officers intrufted with money to difcharge particular fervices. There are two modes of payment by the treasurer, the one upon quarter books, the other by debenture. The quarter-books are made out by the clerk of the ordnance, from the establishments and inftruments of appointment depofited in his of fice; and contain the names of the officers, and the falaries, allow ances, or wages, annexed to the offices, or expreffed in the appointments: thefe quarter-books, having been figned by three boardofficers, are tranfmitted every quarter to the treasurer for payment. The debentures are formed by the fame officer, from bills fent to him by the furveyor-general. Every demand upon the ordnance is examined and compared with the vouchers in the office of the furveyorgeneral, and muft receive his allow ance, he then reduces it into the form of a bill, and fends it to the clerk of the ordnance, who from thence makes out the debenture, procures to it the gnature of the board-officers, and delivers it to the perfon entitled; and when ordered by the board for payment, it is difcharged by the treasurer.

The debentures are of two kinds -ready money-and in courfe. This diftinction is grounded upon the time when the holder becomes entitled to receive his money; that time is either expreffed or implied in the contract. The ready money debenture is to be paid as foon as it can be made out, or as foon after as the board have money to pay it. For the debentures in courfe there is no limited time of payment when the board are fupplied with money for this fervice, the fe de bentures are claffed according to the months in which they bear date,

that is in which the fervices are performed; and as many of thofe claffes taking them in courfe, next the month laft paid, are ordered for payment, as the ftate of the cafh will allow. Upon every contract it is understood that the payment of the demands grounded upon it fhall be in courfe, unless it is exprefsly ftipulated that they fhall be made with ready money. As the debentures are distinguished, so are the orders for payment; the ready money debentures are directed to be paid by letters of payment; the debentures in courfe, by lifts. The clerk of the ordnance lays before every board a ftate of the cafh, with an account which of the ready money debentures require payment, and what fums fhould be advanced on account; and if the cafh be fufficient, he likewife produces to them an account of the amount of the debentures made out in course, for as many months next fucceeding the month lat paid, as the cafh will difcharge. The board hav ing ordered for payment fuch of the ready money debentures as they judge expedient; the clerk of the ordnance prepares and fends to the board the official letters: each of them contains the date of the debenture it orders him to discharge, the fum, and the person to whom payable; and must be figned by the clerk of the ordnance, and two more of the board-officers. The board having likewife determined the numbers of months they intend to pay of the debentures in course, a ways taking the months in regu lar fucceffion, the clerk of the ordnance makes out a lift of thofe debentures; this lift must be igned by three board-officers, and is retained in the office. A copy of it, figned by him alone, is fent to the treasurer. Public notice is given when money is odered for the pay

meat

ment of debentures in courfe; and a list of all the debentures of both kinds, that are in courfe of payments, is hung up in the hall of the office of ordnance. The other officers intrusted with the payment of money are-the meffenger to the board the paymafter to the artillery the commiffary and the paymaster to the train of artillery ferving abroad-and, the ftorekeeper at an out-port or garrifon.

Mr. John Daniel Lauzun, the meffenger to the board, gave us an account of the payments made by him. This officer is employed to pay the wages of the furbishers, artificers, and labourers at the Tower, the land and window tax for the Tower, the floppages of artificers belonging to the train of artillery ferving abroad, and fome other small expences of course, together with whatever other articles he receives the particular orders of the boatd to discharge. Upon appli. cation to them, and laying before them the state of his cafh, they direct money to be imprefted to him for these purpofes. The bills for the furbishers, artificers, and labours, are paid every month; and cach bill has the fignature of fome particular officers, on whom the board rely for the truth of the articles contained in it. Every fix months, the accounts of the meffenger are paffed by the furveyor-general, and his imprefts vacated.

Richard Bethel Cox, efq. who has been employed in the office of the late paymatter of the artillery, gave us information relative to the bufinefs tranfacted in that department. The paymaster of the artillery pays the monthly fubfiftence of the corps of artillery at home, and in the Mediterranean, and defrays the contingent expences of that corps, purfuant to the orders

of the board of ordnance, who if fues fums to him from time to time, on account, for thefe purposes. The fubfiftence and contingencies of the artillery ferving in America, and the Weft Indies, are paid by paymafters refident there, and appointed by the board to that fervice: thofe in Canada obrain the fums they want by drawing upon the paymaster at home; the reit either draw upon the board of ordnance, or receive their money by remittances from contractors: but all thefe fums, by whatever means they obtain them, are charged to the account of the paymaster at home; for he is paymaster of the whole corps of artillery; and, therefore, he examines and paffes the accounts of thofe paymafters abroad, as far as relates to the fubfiftence and contingencies, and paffes himfelf the accounts of the whole corps in the office of the furveyor-generalThis office having been executed by two perfons, we required from them an account of the public money remaining in their hands, cuftody or power, as paymasters to the royal artillery. The account returned to us is dated the 31st of March 1784, and ftates to be due to them from the board, a balance of 15,0561. 1cs. 113d.: this balance confifts of an iffued fubfiftence advanced by them, and fums due to them for agency and falaries. The fubfiftence iffued by the board to the paymafter is computed upon the establishment at home, and in the Mediterranean; but there are others of the corps for whom he is obliged to iffue fubfiflence; fuch as foldiers doing duty at home, but belonging to the companies abroad, and fupernumeraries muftered with the companies at home, but defigned to recruit the companies abroad; for thefe the borad (L4)

iffue

iffue no fubfiftence to the paymafiers at home, because they are confidered as belonging to the companies abroad, and subfifted with them; but the commanding officers of the different detachments and companies at home, draw upon him for fums on account to pay this fubfiftence, and return to him monthly pay-lifts as their vouchers.

The laft account paffed by the paymaster is that of the year 1776. As each year's account includes the receipts and payments of the paymafters abroad during that year, the events in America have delayed thefe accounts; the vouchers for the accounts of the detachment taken prifoners at Saratoga, fubfequent to the year 1776, were not received until December laft.

James Frafer, efq. late acting paymaster to the artillery, ferving with the army in North America, defcribed to us the fervice which that officer is intrusted to execute.

The payment of the fubfiftence and contingencies of the corps of artillery is a different fervice from that of paying the expences attending the train of artillery: the fame perfon generally executes both; but in the one fervice he acts as deputy to the paymaster of the artillery at home, and paffes his accounts with him; in the other he is an accountant to the board, and paffes his accounts in the office of the furveyor-general. As commiffary and paymafter to the train, it is his duty to defray every expence attending it, both civil and military, pursuant to the orders of the commanding officer of artillery. The board of ordnance fupply him with money for this fervice, either by remittances from home, or by accepting bills of exchange drawn by him, and attefted by the commanding officer of artillery, In

the year 1776 the artillery were fupplied with waggons, horfes, and drivers, by the quartermaster-general; and his bills were paid by the ordnance: fince that time the waggons have most of them been conftructed, and the horses pur. chafed by government, as a mode lefs expenfive to the fervice. The conductors, artificers, and labourers, are paid by monthly pay-lifts, formed in the office from mufter-rolls fent thither by the acting commif fary of flores, who fuperintends the mufters, The number of days they have been employed is taken from a check-lift certified by the overfeer of the work. The price of labour is according to a rate establifhed long ago by the board of ordnance, and adopted in America. The commiflary of flores having certified by his fignature to the truth of the pay-lift, and the commanding officer of artillery having figned upon it, an order for the payment, the perfons therein named are paid at the office, by the paymaster or his clerks, and fign their names or fet their marks oppofite to the fums they receive.

Bills for flores and materials are examined and attefted by the commithary of ftores; and upon this atteftation the commanding officer relies for the truth of every circumittance in the bill, and directs the payment accordingly; and two witneffes atteft the receipt. The pay lifts and bills thus verified and authenticated, are the paymafler's vouchers in the office of the furveyor-general.

A ftore keeper at an out-port or garrifon becomes an accountant from having money impreted to him, to enable him to fulfil the orders of the chief engineer in that divifion. He is the officer appointcd to pay the labourers: the pay

lifts, which contain the names of the perfons, and the fums they are intitled to, require the certificate of the engineers employed in the work (to which is generally added that of the overfeers), and the order of the chief engineer for payment; the receipts are witneffed, by two officers. The pay-lift, thus perfected, is the ftore-keeper's vouchHe generally, every quarter, fends up to the furveyor-general an abstract of his payments during the quarter, with the vouchers, and his affidavit annexed, verifying those payments.

er.

We found in the accounts of the treasurer of the ordnance as in thofe of the treasurer of the navy, and pay-mafter-general of the forces, the names of many perfons, to whom money has been imprefted, and whofe accounts are unfettled. We iffued our precepts to the auditors of the impreft, for a list of the perfons remaining infuper upon the accounts of the treasurer of the ordnance, from the 26th of March 1673, the most remote date in the account before us, to the 31st of December 1780: two litts were returned to this requifition; the one contained the names of the perfons to whom money had been imprefted between the 26th of March 1673, and the 1st of December 1-14, with the fums for which they feverally ftand accountable, amounting together to 71,5 81. gs. 3 d.; the other comprehended the names of the perfons, and the like iffues, from that time to the end of December 1780, the amount of which is 1,770,6831. 145.7d. As many of thefe fub-accountants might have paffed their accounts fince December 178c, or may be now paffing them, we tranfmitted thefe two litts to the board of ordnance; requiring from them an ac

count of the perfons who either have paffed, or are now paffing the accounts of the fums they stand charged with. By the return to this requifition it appears, that none of the accounts inferted in the first litt are either paffed or paffing; but that fums in the fecond lift, amounting to 1,267,7671. 8s. 3d. either have been paffed fince December 1780, or are at this time in a train of being paffed: we have, therefore, omitted the accounts under both thefe defcrip. tions, and inferted in the appendix the remaining fub-accountants only, whofe accounts are still depending, and who are taking no fteps towards their final adjustment. The fum thus remaining infuper upon this lift is 502,9161. 6s. 4§d.; which being added to 71,5881. 9s. 3d. the amount of the first lift, makes the total fum iffued on account, and ftill depending, in the office of the ordnance 574,5041. 15s. 81d.

We find in the progrefs of this inquiry, regulations lately adopted in this office, tending to produce beneficial effects to the public. We fhall, in the course of our obfervations, fuggeft fuch further regulations as may in our judgment appear practicable and ufeful.

The mode of forming the eftimate for the ordnance fervice, long in ufe in this office, is fundamentally defective. The defign of an elimate is to inform the House of Commons what fum will probably be required for any fervice in the enfuing year, in order that the legiflature may, out of the public revenue, provide and appropriate a portion adequate to that fervice, and thus the nation have an early knowledge how much they will be obliged to aile for the most confiderable expences of the ftate, and

for