niftry from all Imputation of Mifmanagement, Milapplication or Embezzlement of the Navy Money. And I muft do them the Juftice to fay one thing more in their behalf, That I have not found upon the ftricteft Enquiry, that they were guilty of Neglect or Remiffness in their Duty; or that they wanted Ability or Zeal to carry on the Service of the Nation. And therefore I am afraid the great Noise and Clamours that have been rais'd against them, proceeded rather from Intereft, private Ends, and Party Strife, than from any true Care or Concern for the Publick. Fut the prefent Turn is now ferv'd: And when the People fhall come to reflect calmly upon the late Adminiftration, which they have heard fo induftriously blacken'd and vilify'd, I believe they will find the Services of that Miniftry not inferiour to thofe of any that went before it; and an Example to be imitated, rather than to have been fo hardly cenfur'd, by that has which lately fucceeded it.

But I have troubled you enough, Sir, for one time; fome Account of other Parts of the Debt, you may expect hereafter.

August, 1711.

I am, &c.

Nu M B. IV.

A State of the Five and Thirty Millions mention'd in the Report of a Committee of the House of Commons. Suppos'd to be written by Robert W-le, Efq;

Was long fince inform'd, That in many parts of the Country, our People were taught to think they had been plunder'd of Thirty five Millions. I believ'd for fome time, it was needlefs to difprove this Report, which I thought was

unlikely

unlikely to last; but being still affured that the fame Rumour continues, I have at length refolv'd to enquire into the Grounds and Reasons of it. Yet before I enter upon this Examination, I cannot help declaring how much I am furpriz'd, That fuch wild Reports fhould find credit in the Kingdom. I am fenfible, the Printing the Votes has been now fo long in ufe, thar the People do not only claim, as their Right and Privilege, to have a daily Account of the Proceedings of the House of Commons; but they think they are competent Judges of whatever is tranfacted by their Reprefentatives. And they conceive themfelves fufficiently entituled to debate and reafon, to cenfure or approve all Things and Perfons that at any time come before the Parliament. I am alfo fenfible, that he who has but read the Votes, takes upon him to determine as peremptorily as if he were fully inform'd not only of the Facts, but of all the Reafons and Motives that induc'd the House to come to fuch Refolutions. Nor am I ignorant what strange Conclufions are often drawn from hence, and what grofs Miftakes pass upon the World. This muft needs be evident to every Man that hears the common Notions and Opinions which we find are generally receiv'd; and which would appear to us moft unaccountable, if we were not determin'd wilfully or ignorantly to espouse and maintain whatever is thought neceffary for the fupport of a Party.

But fo notorious an Inftance of this I never met with, as in the prefent Cafe; fince I am told, that in every Coffee-house and Ale-houfe in fome Countries I may hear it with confidence afferted, and find it too generally believ'd, that Thirty five Millions were loft to the Publick during the late Adminiftration. And if I fhould argue the Matter with these People, and endeavour to fhew the Falfhood or Abfurdity of fuch an Opinion, their Refuge would be to a Vote of the Houfe of Commons, That at beft there are Thirty five. Millions not accounted for: And for this they would be very positive they have the Authority of Parlia

ment.

This being the Fact, as it is reprefented, I can no longer forbear to explain the whole Matter with the utmoft Care and Impartiality. For to wreft the meaning of a Vote beyond what the Words do naturally import, or to put Conitrutions upon them, which 'tis impoffible to fuppofe the Houfe of Commons could intend, teens to me to be the higheft Prefumption. And therefore in juftice to the prefent Parliament, as well as to thofe concern'd in this Refolution, I will en deavour to fet it in a true light, and to clear it from the Mistakes and Mifreprefentations which have been made concerning it, through the Ignorance of fome, and I wish I could not add, through the Malice and Industry of others.

In order to this, it will be neceffary to state and explain the Vote, upon which thefe Suggeftions are grounded, and the Report from the Committee to whom it was refer'd to enquire, How far the feveral feveral Impreft Accomptants had pass'd their Accompts: And afterwards I will give an Abstract of the feveral Particulars, with fome Obfervations upon the whole.

LL

The Vote of the House of Commons was, "That it appears to this Houfe, that of the Mo neys granted by Parliament, and iffued for the "Publick Service to Christmas 1710, there are "Thirty five Millions, three hundred and two thou"fand one hundred and feven Pounds, eighteen "Shillings and nine Pence, for a great part where"of no Accounts have been laid before the Audi" tors, and the reft not profecuted by the Accomptants and finished.

First then it is obfervable, That a time is exprefs'd when the Accompts in queftion did determine, which was at Christmas 1710. And though no Accomptant is oblig'd by the Courfe of the Exchequer to render his Accompt under fifteen Months, nor fome under eighteen, yet this Vote takes in all Accompts to the first meeting of the Committee. But there is no mention made from what period of time they did commence; which

the

the Houfe of Commons would not have omitted, if they could have fuppos'd that fo unreasonable a Construction would have been made of their Vote, as to charge the whole upon the late Miniftry. To have been particular in every refpect, was too much for the compafs of a Vote. We must therefore upon this occafion have recourse to the Report above mention'd; and there we fhall find, that Lord Falkland's Accompt begin in December 1682, and ends in March 1688-9. Lord Ranelaugh, 'tis very well known, was Pay mafter of the Forces during the whole late Reign, Sir Thomas Littleton Treasurer of the Navy for about three Years before the Queen's Acceffion to the Crown; and the Accompts of Captain Arkinfon and others, Commiffioners of Transportation, during the late War only, amount to near a Mil lion of Money. So that here are Accompts from King Charles's, King James's, and King William's Reign in the principal Branches of Expence in all the Revenue, brought in to make up and fwell this general Accompt. And this, I am told, is by many thousands of People without Doors imputed to the late Ministry, though the House of Commons was fo juft and careful to print the Report, that all Men, if they pleas'd, might be clearly and fully inform'd of the true State of this Question.

In the next place 'tis to be obferv'd, that the Vote afferts no more than, That for a great part of Thirty five Millions, three hundred and two thousand, one hundred and feven Pounds, eighteen Shillings and nine Pence, no Accompt has been laid before the Auditors, without diftinguifhing what that Great Part was; which makes it neceffary to enquire how much that Great Part amounts to.

But I must first take notice of a material Diftinction, which it will be neceffary to carry along with me through this whole Enquiry, between Rendring and Paffing Accompts. An Accomptant should be always ready to render an Account of all Publick Money by him receiv'd, and to fhew to what Ufes it has been expended that those who have the Care and Infpection of

fuck

fuch Matters, may be fatisfy'd that the Money has been duly apply'd to the proper Services. And it is in the Power of every Accomptant fo far to Render an Account of what Money has been iffued to him, as to prepare and lay his Accompts before the Auditors in a reasonable time; though from the Nature of fome Services 'tis utterly impoflible to do it within the time limited and requir'd by the Courfe of the Exchequer: And when Accompts are thus Render'd, and Vouchers for every particular Sum deliver'd to the Auditor, without which Accompts cannot properly be faid to be laid before him; the Publick is in a great Measure fecur'd by feeing and knowing the Diftribution and Expence of every particular Sum, though the Accompts are not actually pafs'd; which then feems chiefly neceffary. for the Intereft and Security of the Accomptant. But though he be fenfible of this, and defirous to Pafs his Accompts, yet it is not always in his Power to get over the Difficulties and Delays which he meets with for want of Form only; the common Course and Practice of Payments in feveral Offices being inconfiftent with the Rules and Methods establish'd in the Exchequer for Paffing Accompts. Several Inftances of this I fhall give you before I conclude, but what I have faid is at prefent fufficient to make good the Distinction between Paffing and Rendring Accompts. And this Diftinction the Houfe of Commons had very clearly in their View, when they faid, For a Great Part whereof no Accompts has been laid before the Auditors; by which they manifeftly fix the blame upon Accompts not being Render'd, or, which is the fame thing, not laid before the Auditors.

I come therefore now to confider how much of the Thirty five Millions has not, in this fenfe, been accounted for. And though 'tis faid in the Country, that the Whole is un accounted for; 'tis almoft ridiculous to endeavour to disprove that, unless one could fuppofe that a Great Part can be by any Body understood to mean the Whole. But how much this Great Part, for which no Account has been Render'd, amounts to, may easily be found

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