is inadequate to all the purposes of checking the national expenditure, and preserving the public purse. Of the evils resulting from this neglect, a correct opinion may be formed, when it is known, that "it is matter of great doubt, even at the present time, among the officers themselves, who is to be considered responsible for the stores." Of the books or accounts kept, the following is a general remark, relating to Portsmouth, Plymouth, Chatham, and Dover : "Thus, besides the original entries in the rough receipt-books, there are ten statements written of each delivery of stores which a contractor makes, before he can obtain an acknowledgement from the storekeeper of the receipt thereof; out of which number, we are of opinion seven statements may be dispensed with besides shortening the form of the remainder. As the information of the quantities of stores due from each contractor, forms part of the weekly returns made to the board, no end can be answered by keeping ledgers for that purpose in the agent and clerk of the check's offices, though necessary in the storekeeper's office, where the weekly account must be made out; and, after he has once filled up a certificate to a contractor, (which might be in a printed form to save trouble) and when the same has been examined by the agent and clerk of the check, we do not perceive what advantage there is in the agent's making out a new one, and causing it to be literally copied in each of the three offices before-mentioned: on the contrary, it seems to be running unnecessary hazard of errors occurring in the copying." The consequence of this multiplication of accounts is stated as follows: "Notwithstanding the books, accounts, and returns, are unnecessarily multiplied, yet they are in many cases very defective of necessary information; so much so that, the quarterly returns made to the victualling board (which are the documents by which the store accountants are charged and discharged of public store) do not afford the means of judging of the propriety of the expenditure of stores of various descriptions; that, in a few instances, the entries are mers paper statements, formed from probable calculation, but not from fact; that, in some cases also, entries are made of transactions which are known never to have taken place, and are there fore altogether fictitious; and that the receipt and expenditure of many descriptions of stores are made no mention of whatever." Nor are these mere barren errors, unproductive of public loss, as will appear by the ensuing extract: "It is, perhaps, too obvious to remark, that while accounts are kept on such erroneous principles, the public stores must necessarily be exposed to embezzlement and abuse of various descriptions. The officers themselves even cannot ascertain, by their books, what quantities of stores are really in their charge; and the instance of the embez zlements of casks practised at Plymouth, without the master-cooper's knowledge, which is fully detailed in the Eighth Report of the Commissioners of Naval Inquiry, serves to shew to what an extent the public may be injured without the means of detection." The commissioners then propose the remedies for these abuses; the operation of which will, as they conceive, better secure the public from the attacks of peculation under which it now suffers, and will reduce the number of clerks at the out-ports from 78 to 58. The victualling yard at Deptford forms a distinct head from that of the other provincial yards, upon which we shall only observe generally, that the commissioners recommend the gradual transfer of the excess of business from this yard to those at the out-ports, toge ther with the assimilation of the mode of conducting it. The evils complained of here, are want of checks upon the qua lity and quantity of stores received; want of check in the stores accounts; improprieties in the manner of entering the workmen in exclusive branches; more workmen than necessary employed; inproprieties in the cutting-house, &c. AMERICAN GOVERNMENT. Report of the Secretary of the Trea sury to both Houses of Congress. In obedience to the directions of the act supplementary to the act entitled " an act to establish the treasury department," the secretary of the treasury respectfully submits the following report: A correct statement of that revenue for the year 1808 cannot be prepared at this time but may be estimated, as will appear by the estimate A, to about 10,270,000 dollars. The revenue arising from the same sources which accrued during the first quarter of this year did not much exceed one million of dollars; and although considerable importations may be expected from Great Britain and the West Indies during the last six months of this year, yet considering that there will be no arrivals from China and the East Indies, and the situation of the commercial intercourse of the United States with the rest of the world, it is not probable that the revenue accruing during the year 1809 will exceed that of the year 1808. The specie in the Treasury on the 1st of October, 1808, amounted to... 13,845,717 52 The disbursements du ring the same period have amounted, including 6,103,000 dollars paid in reimbursement of the prin 17,433,034 51 Public debt, (1,517,000 dol 3,537,816 99 lars of the appropriation of cipal of the public debt, to 7,491,339 79 17,433,034 51 5,453,000 14,430,000 It must, however, be observed, that the estimate of the sums payable 9,941,694 72 in the course of this year on account of the drawbacks, is conjectural, and that the exportations, particu larly of colonial produce, would, if the restrictions laid by the continental powers of Europe on neutral commerce were removed, produce a much greater defalcation in the net receipts into the treasury than the sum assumed in the preceding esti The cash in the hands of collectors and receivers, and the outstanding revenue bonds, amounted, on the first of Jan. 1809, to From which, deducting for the expences of collection, and for the drawbacks payable during the year 1809 9,880,000 3,000,000 mate. In order to guard against any inconveniency arising from that contingency, and for the purpose of keeping always a moderate sum in the treasury, it may be necessary to borrow a sum equal to the amount of the principal of the public debt, which will be reimbursed during the year, and which will exceed three millions of dollars. ACCOUNT OF THE SPANISH CORTES. An order has been issued in the name of FERDINAND VII. respect ing the convocation of the cortes, which is represented as being "the most important object that can or ought to employ the supreme junta." The executive council of Spain seems at last to be convinced of the necessity of this measure, which has been so repeatedly urged as indispensible to the salvation of the country. A short explanation of the constitution and duties of the 33 Spanish cortes, will shew the impor tance of this ancient Spanish senate. A general return of the troops of the United States, composing the military peace establishment; shewing the strength of each regiment, and corps including recruits. General and subordinate field offi cers Corp of engineers 45 1590 595 576 It is not generally known, but it is a fact of gicat consequence, and highly honourable to the intelligence and spirit of the Spanish nation, that the representatives of the commons formed a constituent part in the supreme assemblies of that kingdem a century before they were admitted to that rank in the other Eu 2 ropean nations. Zurita mentions a 416 convention of the cortes in the year 1133, at which the procuradores de las cindades y villas were present. 424 346 653 692 466 The cortes was composed of the 501 nobility, the clergy, and the repre203 sentatives of the cities. They were the depositaries of the legislative government, the executive being confided to the King, under the inspection, however, in some provinces at least, of the justiza, or supreme judge, who, like the ephori with the Lacedemonians, was the protector the prince, of the people, and the controuler of Total additional military force.. 3793 The troops composing the additional military force, are doing duty at the different posts and garrisons indiscriminately with those of the military peace establishment. Those of them who have been recruited south of Pennsylvania have been generally detached to New Orleans. Those raised north of Pennsylvania are on duty in the States in which they were recruited. A. Y. NICOLL, From Gil Gonzales de Avila, who gives the writ of summons to the town of Abula, in 1390, we learn that bishops, dukes, marquisses, the masters of the three military orders, as Condes and Ricos Hombres, were required to attend the cortes. The cities sending members on that occasion were 48 in number, and their representatives 125. These places commissioned more or fewer members to discharge their important functions in that assembly, according to their rank and dignity, which appears to have been nearly in proportion to their population. There was one regulation which, in modern times at least, would be extremely embarrassing: no law could pass without the assent of every individual of the cortes. Its powers were prodigiously extensive; without its permission no tax could be imposed, no money could be coined, and no war could either be commenced or terminated. It governed all the inferior courts, redressed all grievances, and inspected every department of public administration. The King could neither prorogue or dissolve it, and its session continued during forty days. For several centuries prior to the 14th it met annually, but subsequently to that period biennially. Those who applied for relief to the cortes did not approach that assembly as lowly supplicants, and humble petitioners, but they demanded its assistance as the birthright of freemen. It is well known that until the time of Ferdinand and Isabella, at the close of the fifteenth century, the kingdoms of Leon, Castille, and Arragon, were not united. From the silence of the historians of the two former, as to the powers and duties of the cortes, during the fourteenth and fifteenth centuries, we are under the necessity of resorting to the annals of Arragon to supply the deficiency, but it is probable that we shall commit no material error in supposing that these contemporaneous establishments were similar in the extent of their powers and privileges. The cortes of Arragon not only opposed the attempts of their kings to increase their revenues and extend their prerogatives, but they claimed and exercised for some time the extraordinary power of appointing the officers of his household, as well as the members of his council. The cortes looked with a jealous eye upon the military authority, and in order to control it raised troops under its own immediate orders, and nominated the persons who were to command them. In the year 1503, an act of the cortes is on record, conceding to the King permission to appoint officers for a body of troops destined to be employed in Italy. 66 We are told that the cortes of Arragon were vigilantly attentive to all the ceremonies sanctioned by antiquity, in their proceedings, and the following remarkable fact is stated in support of the allegation: According to the established laws and customs of Arragon no foreigner had liberty to enter the hall in which the cortes assembled. Ferdinand, in the year 1481, appointed his Queen, Isabella, regent of the kingdom, while he was absent during the course of the campaign. The law required that a regent should take the oath of fidelity in presence of the cortes; but as Isabella was a foreigner, before she could be admitted the Cortes thought it necessary to pass an act, authorising the serjeant-porter to open the door of the hall to allow her to enter." FAMILY OF BONAPARTE. NAPOLEON, Emperor of France and King of Italy. JOSEPH BONAPARTE, King of Spain. LOUIS BONAPARTE, King of Holland. JEROME BONAPARTE, King of Westphalia. EUGENE BEAUHARNOIS, step-son to Napoleon, Viceroy of Italy. Infant daughter of EUGENE BEAUHARNOIS, Princess of Bologna. JOACHIM MURAT, brother-in-law to, Napoleon, King of Naples. Cardinal FESCHE, uncle to Napoleon, Archbishop of Lyons and Primate of the Confederation of the Rhine, VASSAL KINGS OF BONAPATE'S CREATION. much additional evidence to enforce the King of Bavaria. King of Wurtemberg. King of Saxony. SOME OF THE FRENCH NOBILITY CREA- C. M. TALLEYRAND, Prince of Benevento, in the Kingdom of Naples. Marshal BERNADOTTE, Prince of Ponte Corvo. Marshal BERTHIER, Prince of Neufchatel (Switzerland.) Marshal MARMONT, Duke of Ragusa (Dalmatia.) Marshal Juxor, Duke of Abrantes (Portugal.) Marshal SAVARY, Duke of Rovigo (Italy, near Venice.) Marshal DAVOUST, Duke of Auerstadt. Marshal AUGEREAU, Duke of Castiglioni (in Italy, near Mantua.) Marshal BESSIERES, Duke of Istria (Last of the Venetian Gulf.) Marshal KELLERMAN, Duke of Valmy. Marshal ARLICHIS, Duke of Padua (near Venice.) Marshal CAULINCOURT, Duke of Vicenza (near Venice.) Marshal (north of Venice.) DUROC, Duke of Friouli Marshal VICTOR, Duke of Belluno (near Venice.) Marshal SOULT, Duke of Dalmatia (Gulf of Venice.) Marshal LEFEBRE, Duke of Dantzic. Marshal MONCEY, Duke of Cornegliano (in Italy, near Parma.) Marshal MORTIER, Duke of Treviso, (near Venice.) Marshal MASSENA, Duke of Rivoli (near Turin.) Marshal NEY, Duke of Elchingen (Germany, Circle of Swabia.) Marshal LASNES, Duke of Montebello (Italy) killed. Mons. CAMBACERES, Duke of Parma (Italy.) Mons. LEBRUN, Duke of Placenza (Italy.) Mons. LACUL, Count Sessac. reasonings of the writer.] If we seriously attend to the Spirit To govern a society of freemen by a constitution, founded on the eter nal rules of right reason, and directed to promote the happiness of the whole, and of every individual, is the noblest prerogative which can belong to humanity; and if a man may be said, without profaneness, to imitate God, in any case, this is the case. But, sure I am, he imitates the devil, who is so far from promoting the happiness of others, that he makes his own happiness to consist in the misery of others; who governs by no rule but that of his pas sions, whatever appearances he is forced sometimes to put on; who endeavours to corrupt the innocent, and to inslave the free; whose business is to seduce or betray; whose pleasure is to bring into contempt; and whose triumph is to torment. Odious and execrable as this character is, it is the character of every prince who makes use of his power to subvert, or even to weaken that constitution, which ought to be the rule of his government. When such a prince fills a throne with superior POLITICAL CORRUPTIONS DAN- parts, liberty is in the utmost peril; nor does the danger diminish in pro-' |