made up, as may plainly fhew, that the Money was apply'd to the proper Ufes, tho the Vouchers may not be fo regular and perfect, to enable the Auditor to pafs the Accompt.

Another great Instance of the Neceflity of Privy Seals, is, The Method of paffing the Accompts of the Treasurer of the Navy, upon which the Committee obferves, "That though this is an Ac"compt of the greatest Sums of Money, and of "the greatest Confequence to the Kingdom; "yet it is pafs'd in a Method quite different from “ any other Accompt, the fame being brought to "the Auditor in Volumes, fign'd by three Com "miffioners of the Navy, without any Vou"chers, which the Auditor is empowered thus "to pafs by the Authority of a Privy Seal.

By this time I queftion not but both the Juftice and Neceffity of Privy Seals appear evident in fome Cafes; and I fhall only add, That I would not be thought to contend here for Privy Seals, to fupply the want of Vouchers or Receipts for Money, but only to make good any defect in Form or Regularity, occafion'd by the Neceffity of the Service, and which by the ftrict Course of the Exchequer could not be allow'd.

But farther, to demonftrate the Security of the Publick, I muft obferve, that Privy Seals are never granted till the Accompt and all the Vouchers produc'd to fupport it, have undergone the ftricteft Examination, and the Privy Seals themselves have been referr❜d to the Auditors; whereby the fame Perfons in whom, by the Law and Rules of the Exchequer, the Power of Examining and Judging of all Vouchers is lodg'd, have the Re-examination of all fuch Vouchers as appears irregular or deficient; and if they fhall be found reafonable to be allow'd upon the Report and Opinion of the Auditors, the Warrant goes for directing the Privy Seal to pafs the Accompt.

And this furnishes me with another Argument to fhew, That the rendring or laying an Accompt before the Auditors, is, in a great Measure, the chief Satisfaction that is given to the Publick; or at leaft, that when the Accompt with all the

Vouchers

Vouchers is laid before the Auditors, the Accomp tant has done all that for fome time is in his Power to perform. The firft Examination of the Accompt, the Re confidering it upon the Difallowances, and all the Forms and Steps through the feveral Offices that are neceffary to perfect Accompts of fuch large Sums, as are now chiefly under Confideration, are Works of Time; and moft certainly make an Accomptant very excufable, that has render'd his Accompt, and deliver'd in his proper Receipts and Vouchers, although his Accompt be not actually pass'd.

To bring then this Matter to a conclufion, 'tis plain, That as Accompts have been rendred for all the Thirty five Millions, &c. except for Seven, &c. fo we find by the Report, that the principal Accomptants alledge and chiefly infift on the want of Privy Seals for their Juftification, which became neceffary by the Nature of the Services, and which only could enable them to comply with the preffing Qccafions of the War.

It is not my Bufinefs to confider the particular Defences of each Accomptant, any farther than is neceffary to my prefent Purpofe, but fome few Obfervations may not improperly be made upon

them.

In the Earl of Ranelagh's Accompt, as stated by the Committee, we find, That all his Accompts even to his final Accompt, lay before the Auditors, with a Ballance only to be accompted or, of One thoufand feven hundred feventy one Pounds, eight Shillings and Sixpence: But that upwards of fix MilLions was depending for want of a Privy Seal, which is reckon'd into the Thirty five Millions: That of the Difallowances which had been made to his Accompt for want of regular Vouchers, a Privy Seal after a Atrict Examination had been directed to difcharge him of near Four Millions; and that he was ap plying to be difcharg'd of the Remainder in the Jame manner; and that his final Accompt was deLay'd only for want of thefe Privy Seals. Upon which I fhall only obferve, That till it is once pofitively determin'd for what Difallowances it is reasonable to grant him Privy Seals, and for what

not

not; and till fuch as are found reasonable are dispatch'd, it will be impoffible to know what Ballance is really due, and ought juftly to be charg'd upon him at the foot of his Accompt. And as long the Privy Seals are stopt for fuch Allowances as have been judg'd reasonable, as well as for those which have not yet pass'd Examination; it furnishes him with a very plaufible Excufe for not paffing his final Accompt, which muft wait the Fate and Iffue of the preceding.

In Mr Bridges's Accompt, as ftated by the Com mitte, we find, That his Accompts were fofar deliver'd in, as to leave at the time of the firft Meeting of the Committe, a Ballance to be accounted for above fix Millions, but that above eight Millions were reckon'd into the Thirty five, for which the Ac. compts were either then fully adjusted, or lay before the Auditors: And that his Accompts deliver'd in at that time, contain'd his whole Accompt for the Service of Flanders to December 1709. and for the Service in Spain and Portugal to December 1707. But I am very credibly inform'd, That when the Report came from the Committee, and this Matter was debated in the Houfe, Mr. Bridges inform'd them, and very much to their Satisfaction, That he had farther deliver'd in his Accompts to the Auditors, for the Service in Spain and Portugal for the Years 1708 and 1709. by which he has render'd an Accompt of Three Millions two hundrd twenty feven thousand, three hundred seventy eight Pounds two Shillings and fix Pence, which being deducted from the former Sum of Six MilLions three hundred twenty thousand and seven Pounds fix Shillings and eleven Pence, reduces the Sum to be accounted for, to Three Millions ninety two thoufand fix hundred twenty nine Pounds four Shillings and five Pence, which is no more than one Years Accompt only. And if 'tis enquir'd how it comes to pass, that in fix Years that Gentleman has actually pafs'd but one Accompt, it will be found by the Report, That the Privy Seal which after due Examination was directed by Her Majefty's Warrant for his Accompt ending at Christmas 1706. mas kept back; and that put a full ftop,not

only

only to that, but to his fubfequent Accompts. Part of which have been fome time adjusted and ready for Declaration, and the reft deliver'd into the Auditors but none of them can be declar'd before the preceding Accompts are paffed. And that Privy Seals are juft and neceffary for Moneys iffued to the Services of Flanders, Spain and Portugal, I think is already prov'd. Or if a Precedent were wanting for it, we find in the Report, That Mr. Fox his Predeceffor did pafs his Accompts by the help of fuch Privy Seals. But if it be objected, That Mr. Bridges's delivering in his Accompts fince the Meeting of the Committee, may reasonably be fuppos'd to be occafion'd by this very Enquiry; I beg any Man to confider how it was poffible for him to prepare Accompts of that Nature for above Three Millions; or even to transcribe them if they had not before been in the greatest forwardnefs imaginable.

It would be too tedious to enter into all the Particulars, and would fwell this Paper beyond my prefent Defign; I will therefore mention no more but Sir Thomas Littleton's Accompt, as it was ftated by the Committee: Where we fhall find, That (including what was paid over to his Succeffor) above Ten Millions and a half are reckon'd into the Thirty five for which his Accompts either lie be. fore the Auditors, or under the Examination of the Navy Board. But the Method of accounting by the Treasurer of the Navy, is known to be fo very voluminous and tedious; and at the fame time, his whole Accompt is under fuch Checks and Regulations, that as it is impoffible for him to do more than render his Accompts within the Time limited, and the Publick in the mean while is effectually fecur'd; fo it would be very unjust to blame him for unavoidable Delays. But I think it needless to fay any more upon this Head, and fhall only infert a Paragraph out of the Obfervations of the Commiffioners of the Navy, which I find in the Report, very full to my prefent pur. pole, in thefe Words: "And fure no Man can think it reasonable that any Treasurer of the "Navy fhould have any trouble given him for

❝ not

"not paffing his Accompts, whilft they are kept open only for the Accommodation of the Ser"vice; or can there (in our humble Opinion) "be any Colour for it whilft fuch exact Ac"compts are kept in this Office, as that at any "time it may be known to a Penny what Mo

neys remain in his Hands, which is never con"fiderable? The Neceffities of the Service and "the Care of this Office drawing it away as faft "as he receives it, excepting remote Tallies fome"times lodg'd in his Hands by Orders from the "Treafury, until they can be made ufeful for one "Head or other; of which the like Accompt is "kept, and can at any time be given.

Thefe Inftances in the great and principal Branches of the publick Revenue, I hope are fufficient to give any Man fo clear a View into the Nature of publick Accompts, that I need not de fcend to any more Particulars.

But I must add one thing more in Justice to the late Miniftry, That they took care, through the whole Courfe of this War, not only to iffue the Money for the proper Services, but likewife to fee that it was duly apply'd to them. This appears by the Certificates, which were conftant. ly requir'd, and every Week or Fortnight deli ver'd by the chief Paymasters of their respective Receipts and Payments, and the Remainders in their Hands; So that by this means the Lord Treafurer was always inform'd what Money had been actually expended, and what still was left to be apply'd to fuch Ufes as the Occafions of the Government requir'd. And if it is not to be doubted but thofe that had the Care of the Revemue were fully inform'd of the Nature and Neceffity of all thefe Services, and had fo far feen and known the Diftribution of the Money, as to be fatisfy'd in general of the due Application of it, I would be glad to know with what Reason or Juftice they could permit the Rigour of the Law to be executed against Accomptants, who they had reafon to believe had not defrauded the Publick, but had done all they could to pass their Accompts. Befides, I muft further obferve, that

the