they have credit for those fums the balances appear upon the stated accounts themfelves, either in the office of the auditor, when they are paffed by him, or annexed to the warrant which directs the payment, and is produced to him, when they are fettled elfewhere. The profit by exchange, arifes from the difference between the value at which the dollar is estimated by the contractor for remitting in England, and that at which it is iffued by the deputy paymaster at Minorca and Gibraltar; as the estimated value is less than the value at which it is iffued, a gain is produced, with which the paymaster general charges himself: the fum of this profit is taken from an account made out by the accountant of the pay-office, and by him certified to the auditor. The deductions are, fums taken out of the pay of the forces; they are the poundage—the hospitalthe allowance to widows-the duties of is. and of 6d. in the pound and the ftoppages for provifions delivered to the troops. He inferts thefe deductions in his charge, becaufe he has a double credit for them in his difcharges: they are included, and he is allowed them, in the fum he claims for the full pay of a regiment; whereas in fettling the account of that regiment with the agent, he in fact does not pay them, but retains them in his hands, he is allowed them again upon having actually either paid them to the refpective receivers or agents, or applied them to the fervices for which they were intended.

The poundage being in part, and the hofpital altogether, applicable to the fupport of Chelfea hofpital, the auditor leaves them out of the paymafter-general's account, as pay matter-general of the forces; but charges him with the whole of them

in his account as treasurer of that hofpital.

The allowance to widows, being compofed of deductions out of va rious allotments ftated in the establifhments, and forming likewise one of the divifions of the full pay of a regiment, troop, or company, in the regimental account book, is checked by that book, and alfo by a lift made out at the pay-office, comprising every article of these deductions,

The one fhilling and fixpenny duties, are deducted in the pay-office, from the pay of the officers, at the time they receive it; the amount of them appears from the receipts of the receivers of thofe duties.

The ftoppages for provifions, are collected in the pay-office, from the accounts of the deputy paymatters; an account of the total of them is made out and delivered to the auditor, figned by the accountant.

The furcharges are, either-fums paid by the contractors for remitting to the deputy paymatters abroad-or, balances in the hands of deputies to preceding paymastersgeneral, applied by the paymastergeneral in office-or, articles in the difcharge difallowed by the auditor; unless he furcharged himfelf with the two firft, the public would fuffer by a double credit; for the remitters have credit in their accounts for what they pay to the deputies, and the preceding paymasters-general have credit in their final accounts, for the balances left in the hands of their deputies; and the paymaster-general in office has crecit for the expenditure of both. The firit of thefe furcharges is checked either by the accounts of the remitters, upon their being paffed in the office, or by their certificates, before their accounts are

pafied:

paffed the other is checked by the account of that paymaster-general who is allowed it. The furcharge by the auditor is grounded upon the practice of the office: he does not trike out of the difcharge the article he difallows, but furcharges the accountant with it.

The discharge confifts of payments, either under the directions of establishments, or to paymattersgeneral, or for extraordinary fervices. The payments under the directions of the establishments are, the general and itafi-officers, regiments, troops, and companies, garrifons, clothing the invalids, contingencies, reduced officers, and deductions.

The paymater-general makes no payment (unless it be to a public accountant) without the authority of the royal fign manual, obtained either previous or fubfequent to the payment; and therefore the auditor, before he allows any payment, requires the production of fuch warrant, as the authority for the paymafter-general's making the payment; and the acquittance of the party receiving, as the proof that he has actually made it. The acquittance may be, either the indorfement of the name of the perfon receiving on the warrant, or a feparate receipt. The warrant and the acquittance together form the voucher. The warrant must be counterfigned in fome cafes by the fecretary at war, in others by three lords of the treafury, and in others by both where the payment comes within the directions of an establishment, the counter fignature of the fecretary at war alone is fufficient; where it is for any extraordinary fervice, other than a contingent expence not within the establishment, the warrant is counterfigned by three lords of the treafury only;

where it is for a contingent expence, not within the establishment, it must be counterfigned by both : where the warrant mentions or refers to memorials, certificates, reports, lifts, abstracts, or accounts, as neceffary to or connected with the payment, the auditor requires the production of these inftruments, or proper certificates that they have exifted. Where a payment has been made purfuant to the warrant of a commander in chief, that warrant must be produced; or, if that is not practicable, his certificate that he has granted fuch a warrant. But the auditor does not allow the payment upon the authority of that warrant only; he requires alfo the royal fign manual, which the paymafter general obtains by the following means:-he prefents a memorial to the treafury, with a list annexed, containing the payments he has made for extraordinary fervices, purfuant to warrants of a commander in chief, praying them to obtain his majesty's warrant to the auditors of the impreft, directing them to pafs and allow in his accounts the fums fo paid; this memorial is referred to the auditors, for them to report whether the prayer ought to be complied with : the auditors report, that the payments in the lift are included in the difcharge of the paymailer-general, and that the king's warrant is neceflary to authorize the allowance : upon this report the warrant is granted, and the payments allowed. Where either the warrant or acquittance is loft, the auditor has no difcretionary power, in any cafe whatfoever, to admit other evidence in proof of the payment: to enable him to allow it, a fpecial warrant from the king must be obtained for that purpofe.

The fteps for procuring this war

rant

rant are thefe: the paymaster-general prefents a memorial to the treafury, with a lift annexed, praying them to procure the king's warrant to the auditors, directing them to allow the payments in the lift, upon a fuggeftion that the vouchers for them have been lost or mislaid; this memorial being referred to the auditors, their report upon the propriety of grating the prayer is the ground for obtaining the warrant.

When an article is complicated, either involving a calculation, or comprehending many items, the auditor examines the computation and cafting where the payment comes within the direction of the establish ment, he compares, and fees that the fum agrees with that direction. Applying thefe rules to the particular cafes, he examines the articles in the difcharge, and allows them upon the production of their correfpondent vouchers.

The vouchers for the payments to the general and staff-officers are, the warrant, with the lift annexed; and, the feparate receipt of each officer.

The voucher for the payment of a regiment, troop, and company, is complicated of the fix parts, into which the fum allotted to a regimnt is divided in the regimental account book, the three deductions of the poundage, hofpital, and allowance to widows, is retained by the paymaster-general; the offreckonings are paid to the affignee of the colonel; the fubfiftence and clearings, to the agent. The fubfiflence and offreckonings are paid without any warrant previously obtained the fubfiftence is iffued in certain portions, at different times, to the agent, who gives his receipts for thofe portions as he receives them the offreckonings are paid upon the production of the align

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ment, and the indorfement of the agent and clothier. When the regiment is to be cleared, the fecretary at war fends to the paymastergeneral a warrant, directing him to make out a debenture complete for the pay of that regiment, agreeable to the number borne upon the eitablifhment: this debenture being made out, the pay-mafter general receives another warrant, directing him to pay to the coloncl the full fum allotted to that regiment in the establishment. Upon this authority, he pays the clearings to the agent; who returns to him the receipts for the fubfiftence, indorfes the pay warrant, and figns his name in the regimental account book, under the fate of that regiment.

This explains the bufinefs of the auditor, and the grounds on which he allows payments of this defcription: he fees that the grofs fum agrees with the eftablifliment; he examines the deductions of the poundage, hofpital, and allowance to widows; he relies upon the agent that the fubfiftence and clearings, and upon the clothier that the offreckonings, are truly stated; he allows the whole upon the autho rity of the debenture warrant, the pay warrant indorfed by the agent, the receipt of the clothier, and the fignature of the agent at the foot of the ftate in the regimental account book.

The like fteps are taken by the auditor in his examination, and the like vouchers requifite for his al lowance, of the payments of all the regiments, troops, companies, and garrifons, upon the establish, ments in Great Britain, at Minor ca and Gibraltar, and in the plan tations.

The clothing the invalids is intrufted to the paymaticr-general of the forces; and is thus conducted;

he prefents a memorial to the trea fury, defiring directions to contract for the clothing of the invalids, with an estimate of rates annexed. The treafury refer the memorial to the comptroller of the army accounts, directing him to confider the memorial and rates, and to infpect the patterns. Upon his certificate, that the patterns are approved, and that the clothing is anfwerable to the patterns; and upon the certificate of the agent to the invalids, that the clothing has been provided by the clothier, and fent to the regiments and companies; the fecretary at war, purfuant to a warrant from the treasury, prepares the king's warrant, authorizing the payment of the fum allotted for the clothing to the agent. Hence it follows, that all thefe inftruments, with the pay warrants indorfed by the agent and clothier, must be produced to the auditor.

The voucher for the allowance of a bill for contingencies, is the warrant indorfed by the agent, with the bill annexed: the truth of the account ftated in the bill is certified upon honour, by the commanding officer, upon the bill it felf.

The payment of the reduced officers is allowed upon the production of the half-pay establishment, with the pay warrant annexed; and the paymafter-general's account of the fums he has paid; and the receipt of each officer or his affigns, with a certificate of his being alive, and not otherwife prowided for by government.

The auditor compares the feve. ral articles in the lift of the deductions for the widows penfions, with their correfpondent entries in the regimental book of account, and

allows the payment of the total fum contained in the lift, to the paymaster of thefe penfions (who is an officer fubject to account) upon his name appearing to be in-. dorfed upon the lift.

The accounts of the deductions of the one filling and fixpenny duties, being certified by the ledgerkeeper in the pay-office, the receipts of the receivers of these duties, as public officers fubject to account, at the bottom of the accounts, are vouchers to the auditor for the payment to them of the amount of thefe duties.

The fums paid over to paymafters-general are proved by the warrants directing the payments, and by the accounts of thefe paymatters-general, in which they are charged with the fums.

The extraordinaries are various and extenfive; but there is not much difference in the fort of voucher required by the auditor to warrant his allowance of the payment:-they are, in general, payments of specific fums for certain fervices; and, therefore, the warrant, either indorfed, or with a feparate receipt, is the voucher for allowing the payment; to which must be added the production of fuch warrants, and of fuch accounts, lifts, or other papers or inftruments, as are alluded to in the warrants, or connected with the payments.

The auditor, having thus exa. mined the articles in the pay-office account, with their correfpondent vouchers, reduces the account into the official form of the exchequer, under the divifions of, the charge, and difcharge: he does not range the articles, in either divifion, exactly under the fame heads of fervice, nor in the fame order, as they

fland