stand in the pay-office account, but difpofes them according to his own ideas. The first article in the discharge, is the furplufage on the last declared account. In the account of a paymaster-general, the amount of his difcharge ufually exceeds that of his charge the latter confifts of what he has received in the year, and no more; but the former contains payments made both in that and in fubfequent years. Extraordinary fervices incurred in any year, are not voted until the fucceeding year; but many of them are paid in the year, and all payments of them, though made in fubfequent years, are entered in the account of the year in which they are incurred. Such of them as are paid in that year, are paid either out of the vote of credit, or out of money voted for the ordinary fervices of the year but not applied, thofe fervices not having come in courfe of payment. When thefe extraordinaries are granted, the fum that has been thus borrowed from the ordinary fervice is replaced: hence, the fum paid in the year being greater than the fum received, leaves the paymaftergeneral in furplufage. One material distinction between the account of the pay-office and that of the auditor, is under the head of extraordinaries: thefe payments are made either with, or without account; the warrant generally exprelles which; if it is filent, the auditor himself ufes his difcretion, and judges from the nature of the fervice in which clafs he fhall confider the payment. Where a fum is iffued on account, the perfon to whom it is directed to be paid becomes the accountant; and where the payment is in dif charge of a bill drawn upon the treafury from abroad, the warrant directs the auditor to charge the drawer of the bill with the value, and in that cafe the drawer be comes the accountant. In the pay-office account, no par ticular attention is paid, in any part of it, to this difference in the mode of iffue; thofe who have received money fubject to account, and thofe who have received without account, are inferted promif cuoufly among the other contin gencies and extraordinaries: but in the official account of the ex chequer, the auditor of the im preft collects together the names of all thofe who have received fums on account, and, unless they have either paffed or fettled their accounts before the paymaster-ge neral's account of the year is made up, he fets them infuper, that is, he inferts them all together, with the fums received by cach, in a lift at the foot of the account, which is called the lift of infupers. If any of these sub-accountants have paffed their accounts in the auditor's office, or produced them to him fettled elfewhere, before the account of the year in which they received thefe fums is made up, in that cafe they are omitted in the infuper lift, but are inferted toge ther in the difcharge, under the head of payments to perfons, for which they have accounted. The paymafter-general has credit in this account for the amount of the infuper lift; and in his fucceeding year's account he is charged in the firft article with the fame grofs fum, defcribed as depending upon fandry perfons, and standing infuper upon them in the laft ac count. If any of thefe fub-accountants pass pafs or fettle their accounts after the account of the year is made up, the auditor claffes them together in the next year's account, and gives the pay-mafter-general credit for them in his difcharge, and deducts the amount of them from the grofs fum of infupers depending, entered at the foot of that fucceeding year's account. Where any of them pafs their accounts in the time of a fucceeding paymaster, and receive balances from him, they are claffed in his discharge under the head of money accounted for. Where a perfon is once fet infuper, he must continue fubject to account until he is cleared by the auditor. He may be cleared, either by paffing his account before the auditor, or by producing to him his account fettled elfewhere; in either cafe, the auditor enters, in the margin of that account in which he itands infuper, oppofite to his name, the year in which he is cleared. Where he paffes his account before the auditor, and a balance is due from him, the auditor certifies that balance to the treafury, and he is directed, by a king's warrant, to pay it either to the paymafter-general or into the exchequer; upon production to the auditor of that warrant, indorfed by the paymafter general, where it is paid to him, or of a pay-office certificate, that it is fo paid, or of the tally, where it is paid into the exchequer, the auditor writes at the bottom of the accourt, "Even and quit," and clears the infuper. If the account is fet tled elsewhere, and the accountant produces a warrant with the fettled account annexed, directing him to pay the balance either to the paymafter-general or into the exchequer, with the indorfement or certificate in the one cafe, or the tally in the other, the auditor clears the infuper. If, upon the account being paffed or fettled, the balance is due to the accountant, the warrant directing the paymaster-general to pay him that balance, indorfed by the accountant, being produced to the auditor by the paymafter-general, as his voucher for that payment, the infuper will be cleared; and thefe are the only means (un lefs by fpecial warrant obtained for that particular purpofe) by which a fub-accountant of this defcription can be cleared. The official account, drawn up by the auditor, is neither figned nor fworn to by the paymaster-general; his attestation upon oath of the payoffice account (which comprehends all the receipts and payments of the year) and of the regimental account, is fufficient. Two parts of the official account are ingroffed; and it is declared, and paffed through the exchequer offices in like manner as the accounts of the treasurer of the navy. The total charge upon the paymnafter-general, in this account of the year 1767, amounted to 2,221,5251. 195. 2d. and his total difcharge to 1,881,1411. 175. 7d. The pay-office book of account includes not only the receipts and payments for the army fervices, but allo thofe on account of Chelfea hofpital: the auditor of the imprefts feparates the accounts of the paymatter-general of the forces from thofe of the paymaster and treasurer of Chelsea hofpital, and forms them into two diftinct accounts. The account of the paymaster and treasurer of Chelsea hofpital confifts of the charge, and difcharge: the charge is composed of the deductions of the poundage, and the one days pay ftopt from the pay of the forces, and of the pound-. age ftopt from the payment to the agent agent for the out-penfioners: the difcharge includes the payments of falaries, and for provifions, neceffaries, and contingent expences of the hofpital, and to the agent for the out-penfioners. Part only of the poundage is applied to the ufe of Chellea hofpital; the other part is expended in the payment of the exchequer fees and of various fala ries; but all the payments out of this fund, of whatever kind, are included in this hofpital account. The vouchers for the falaries are, the establishment, and the king's warrants, either indorfed by, or with the feparate receipts of, the parties. The vouchers for the provifions, neceffarics, and contingent expences, are, the warrants of the commiffioners for managing the affairs of the hofpital, with the bills annexed, and, the receipts of the parties. The auditor examines the computations and caftings, but forms no judgment upon the reasonablenefs or propriety of the articles; the allowance of the commiffioners is decifive as to the confideration of the payment. The fum for the outpenfioners is a specific fun, voted by parliament for that purpofe; and is paid, pursuant to the warrant of the commiffioners, to the agent for thofe penfioners; who is a public accountant, and paffes an annual account of the fum he receives before the auditor of the impreft. This hofpital account is reduced in to the official form; it is declared, and paffes through the exchequer offices in like manner as that of the paymaster-general of the forces. Among the fubjects that have occurred to us in the progrefs of this, enquiry, there are many which furnifh matter of obfervation. The pay of the army is the first in order that prefents itfelf to us. By means of the examinations a bove-mentioned, and of the infpection of the establishment, and regimental account books; together with the examinations of Charles Marfh, efq. an affiftant clerk in the war-office, and of James Meyrick, efq. an agent to feveral regiments, we have been enabled to trace this extenfive branch of the public expenditure through its various mazes. The establishment under the royal fign manual, with the regulation of the fubfiftence, and the warrants directing the deductions, annexed thereto, is the inftrument that regulates the pay of the army: it contains the diftribution of the whole fum voted by parliament for defraying the charge of the land forces, in certain portions, among the feveral regiments, troops, companies, and garrifons: the portion to which we fhall confine our attention, is that which is allotted to a marching regiment of foot. This portion is divided into five parts: the pay and four allowances. The firft, is the full pay of the officers and private men, by the day and the year: the fecond, is the allowance to widows: the third, to the colonel, and for clothing loft by deferters: the fourth, to the captain, and for recruiting, &c.: the fifth, to the agent. The allowance for widows is a fum equal to the pay of two private men: the other three compofe together a fum equal to the pay of four private men; these are called warrant men: and the fum is thus diftributed: first, the allowance to the colonel confists of two parts; the fubfiftence of one man, which is for his own ufe; and the grofs offreckonings of the four men, which fall into, and form a part of, the division called the offreckonings. Secondly, the allowance to the captain is the fubfiftence of two nen: this is not for his Own own ufe, but for the purpose of recruiting; and, therefore, is placed by the agent to the non-effective fund. Thirdly, the allowance to the agent, is the fubfiftence of one man; and is for his own use. We endeavoured to trace thefe divifions in the establishment to their origin; and learned, from the report of the committee of the houfe of commons, appointed to confider the state of his majefty's land forces and marines in the year 1746, that thefe allowances were first added to the establishment in the year 1717. This led us to the war-office for fuch documents as were to be found there, and could throw light upon the fubject. They tranfmitted to us copies of two establishments of a regiment of foot; the first, dated the 25th December 1716, which contained only the pay of the oificers and men; the fecond, dated the 15th of August 1717, in which, befides the pay, was inferted the allowance for widows, confifting of the pay of one private man only. We received, likewife, from them copies of two letters from Mr. Pulteney, the then fecretary at war; the one to the commiffary general of the muters, dated 11th August 1716; the other to the earl of Lincoln, the then paymaster-general of the forces, dated the 1ft of February 1716-17, together with a copy of the diftribution alluded to in that letter, and of the king's warrant to the paymaster-general of the forces, dated the 15th of July 1717. We may collect from thefe papers, that, previous to this period, thefe allowances were existing, but in a different fhape. Five fictitious men in each company had been paffed upon the mufters, and their pay had been applied in thefe allowances. The warrant of the 15th of July 1717, difcontinues the five fictitious men upon The paymatter-general, whofe province it is to iffue all thefe fums, is obliged to make a division of his iffues different from that in the eftablifhment: he must attend not only to the divitions he finds there, but alfo to the regulation of the fubfift ence, to the fund ppropriated for the clothing the non-commiffioned officers and private men, and to the warrants directing the deductions. Hence he forms a divifion of his own, engrafted upon the divifions and regulations in the establishment: it confifts of fix parts-the fubfiftence, the allowance for wie dows (thefe two he takes from the establishment), the poundage, the hofpital, the offreckonings, and, the clearings. The last four are cons fequential to, and formed out of, the establishment, with the regula tions and the warrants taken toge ther. Under fome one or other of thefe heads he iffues in portions, at different times, the whole fum (except the allowance for widows, and unless there are refpites) allo:ted to the regiment. Under the head of fub, commiffioned officers and private men, he iffues it under the head of returned poundage. Three of these divifions, the fubfiftence, the clearings, and the returned poundage, are iffued to the agent; who difpofes of them in this manner: the fubfiftence of the commiffioned officers he pays to them, including that of one of the warrant men to the colonel: the fubfiftence of the non-commiffioned officers and effective private men he pays to the regimental paymafter he places to the non-effective fund, the non-effective fubfiftence, including that of two of the warrant men: the subfittence of the remaining warrant man he retains to his own use. Of the clearings, he pays to each officer his fhare of the arrears: he places the non-ifsued subsistence to the non-effective account; and retains the agency to his own use. The returned poundage he pays to the regimental paymaster without deduction. The affignee of the colonel applies the nett offreckonings to the payment of the bills, and all other expences attending the clothing: the furplus he places to the credit of the colonel. The regi mental paymaster detains out of the fubfiftence of the ferjeants zd. and of the corporals id. and of the private men id. a week; which is equally divided between him and the furgeon: but this deduction is returned to them again. fubfiftence, he iffues the fubfiftence From hence we may collect the articles of which the actual pay re ceived by the officers and men is compofed. The colonel has his own fubfiftence, that of one warrant man, his arrears, and the faving from the clothing of his regiment. The captain has his own fubfiftence, that of one, two, or three, contingent men, according to the establishment of his regiment, and |