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duties, this inconvenience would exist. But why should not the system of drawbacks be abolished? Would it not be wiser to admit all goods to be warehoused that are intended to be exported, than to make two legislative provocations to defraud the public; first by the necessity of receiving, and secondly, by that of repaying the duty? So also in all similar cases, regulations might be made for preventing inconvenience. With regard to salaries and incidents on the establishments for collecting, the revenue, the Board of Miscellaneous Services, might order them to be paid upon quarterly certificates of the amount due to be returned to them by each Revenue Board. But, to return to our im mediate subject.2. The wages of sol diers, sailors, and labourers, must continue to be paid by agents; and in this and, 3. In the case of expenses for foreign settlements, the mischievous system of impresting money, must unavoidably be continued. As however, each officer who would receive money on account, would be directly accountable to the Treasury, it would be fully within their power to take care that no part of the money so imprested was misapplied, or too large balances kept in hand. The present system of leaving the duties of deputy paymasters abroad, to their deputies, is one that should be instantly suppressed. Two only, as it appears in the 19th Report of the Committee of Finance, of the whole number of foreign paymasters acted themselves in the year 1797. Whilst such practices are sanctioned, how can it be expected: that any justice can be done the public in the distribution of its money?Let the practice of managing the public expenditure be formed upon sound and established principles, and let the legislative regulations for all payments, be made to conform to this practice. The public will then have the sa tisfaction of feeling and knowing, that what they pay, and in so doing suffer great privations, is fairly applied to their advantage. The business of public offices will no longer be mysterious and incomprehensible, and be thus screened from investigation as it now is. The code of regulations that now governs it, will then appear in the full deformity of their inconsistency, of their impolicy, of their inefficiency, and of their qualifications to cover rather than to expose frauds and criminality.I have now, Mr. Cobbett, given you a sketch of a system, at least possessing, if it possess no other merit, that of being consistent with some clear principles of finance. I have not been able to enter as fully as I could wish into detail, in order to support it in all its parts. Such an attempt

would have been more becoming a regular work, than the contracted dimensions of a few letters. I trust the consideration of this most important subject, will attract the attention of parliament, and that some steps will be adopted for effecting a radical reformation in the management of our finances. I am, Sir, &c.—VERAX.—May 23, 1805.

IRISH COMMISSIONERS.

SIR,I feel anxious, through the medium of your valuable Register, to call the attention of the friends of economy, to a subject, which, I think well worthy of their attention.Soon after the unfortunate rebellion in Ireland, a Board of Commissioners was appointed by the Irish parliament for the relief of those loyalists who had suffered in the rebellion; they were empowered to investigate the claims of the persons injured, and to award such compensation as they conceived equitable. The Irish parliament, at the same time, voted a certain sum, to be appropriated to the purpose abovementioned. The expense to which the nation was put by the establishment of this Board of Commis sioners, was as follows:

Eight Commissioners at £400 each

1 Secretary 1 Clerk

1 Do. 1 Do.

Annual charge

£3,200 0 0

200 0 0

118 6 0

88 14 0

59 3 0

£3,666 3 6

I have only to remark that the sum granted by parliament has long since been expended, and that were a just claim to be made to-morrow, it could not be received, as under the act, the commissioners are empowered to consider such claims alone as are tendered before a certain day therein specified. This day is long since past, yet still the nation continues saddled with the salaries, &c. of these commissioners, without a possibility of its deriving any advantage from their existence. The amount of the charge is, to be sure, inconsiderable, and after the thou sands and tens of thousands lately lost tó the nation, it may appear trifling, however in my humble opinion, it might be expended in a manner rather more advantageous to the public than the one at present pursued. When the subject comes to be investigated, I am satisfied that the statement I have made will be found strictly correct.-A. D.14 May, 1805.

TRANSPORT AND OTHER BOARDS. SIR, The new bills grant no power for an inquiry into the office of Paymaster of the Marines, and of Navy Widows' Pensions; nor the department of Marine Cloathing, in which, if report speaks truth, there has, in the mode of contracting, been something worthy of examination.- -The colonial agents, who are great accountants, have been overlooked. It might have happened, that these gentlemen have had balances, when supplies have not abounded, and when the civil officers have been suffering much for want of pay in our distant possessions. And, why not embrace the balances of receivers general, of duties upon uninhabited houses, and other sources of public income? Last and not least, the branch of the Transport Office under the Treasury. As the Commissioners of Naval Inquiry have only inves.igated such of the proceedings of the Transport Commissioners, as come within their relation with the Admiralty Board, simply the business of prisoners of war. But the great expenditure of the Transport Board, has been the performance of miscellaneous services for the Treasury and Secretary of State; doing all those things the clerks of the Treasury used to do; buying arms; hiring all the transports, and furnishing most of the articles for foreign expeditions.I am, &c. &c.-R. C.May, 1805.

FOREIGN OFFICIAL PAPERS.

-23d

ST. DOMINGO.- -Proclamation of Brigadier General Ferrand, Commander in Chief in the Island of St. Domingo (or Hispaniola); dated at the City of St. Domingo, 5th Feb. 1805.

Convinced by long experience that all kind of regard and moderation is useless towards the scoundrels who maintain the rebellion in Hispaniola, by furnishing supplies to the rebels, xc.- Art. 1. All individuals whomsoever found on board any vessel or vessels, allies or neutrals, bound to any ports in Hispaniola occupied by the rebels, shell suffer death. Those found on board any vessel, allies or neutrals, coming out of any ports in Hispaniola, occupied by the rebels, shall suffer death. Those found at two leagues from any port on the Coast of Hispaniola, occupied by the rebels, on board of allies or neutrals, shall suffer death.

2. All prisoners made in these different cases, shall be brought into one of the ports of Hispaniola, occupied by the French, to be tried by a military commission, which is to pronounce sentence.-3. This proclamation shall be put into execution on the 1st Fioreal, (21st April).

WAR IN WEST INDIES.--Letter from General Erneuf to his Majesty the Emperor, dated Quarter-General, from the Camp of Boulogne, near Basseterre, Gaudaloupe, March 12, 1905.

SIRE,By order of your Majesty, and in spite of the numerous fleets of the enemy, a fleet has made its appearance at the Windward Islands. Its presence has increased our force, and we feel the most lively joy at the sight of the formidable succours. Every where, in these seas, is the flag of the English humbled; all their men of war hide themselves; their trade is annihilated, and their merchantmen have sought security and protection in neutral ports, since they did not conceive themselves safe behind fortifications which surrendered as soon as they were attacked.This expedition, as useful as unexpected, has fixed for the colonies the period of your glorious accession to the empire, and the true interest which your Majesty has in all your people, whatever part of the empire they inhabit. What have we not to expect from the future?--Your Majesty will deign to accept kindly the tribute of love, admiration, and gratitude, which I offer you in name of the first authorities, the inhabitants, the merchants, and the military of Guadaloupe.I have the honour, Sire, with the deepest reverence, to subscribe myself, &c.

WAR IN WEST INDIES.An Account of the Proceedings of the French Fleet in the West Indies; published at Paris, 19th May, 1805.

Admiral Missiessy arrived at Martinique on the 20th February. Near St. Lucia he gave chase to a convoy, escorted by two frigates, but as the pursuit drew him to the leeward, of Martinique, he relinquished it. He remained for twenty-four hours at Martinique, in which time he landed a great quantity of musquets and ammunition of every kind. From thence he made sail for Dominica, and arrived on the 22d at Roseau, at five in the morning. The battery of Cacha Cron, before which the Majestueux passed at four o'clock, fired two alarm guns, which were not heard from the town; the squadron hoisted English colours. General Prevost took it for the squadron of Commodore Johnston, which he expected, and immediately sent the port captain to bring the Majestueux to anchor. The captain did not perceive his mistake until he was on board. At eleven o'clock the troops landed; the defence was very determined. At four the militia laid down their arms, the town was taken, and the citadel capitulated. All the ships in the hatbots, as well as the enemy's

imagazines, fell into our power. All the troops became prisoners of war, except about 400, who, with General Prevost, took refuge at Fort Cabrita, about twelve leagues from the town of Roseau.-General Lagrange was aware that there was no ship of war or merchant vessel in Rupert's Bay, and that Fort Cabrita was only an isolated rock at the point of a promontory: he did not deem it adviseable to attack it. After having taken away every thing that was valuable at Dominica, and sent the prisoners to Guadaloupe, he reimbarked on the 27th, and made for Guadaloupe, where he anchored at B; sseterre. He landed there the ammunition, the cloathing, and the other articles which were intended for that island.On the 5th of March the squadron took possession of Nevis, and after having raised a considerable contribution, captured the ships in the harbour, and taken the garrison prisoners, it sailed for St. Kitts. The fort which potected the town made some shew of resist ance, but the troops having landed with little difficulty, the fort surrendered at the second shot. At four o'clock 600 men were in possession of the forts. The light squadron entered the road; all the vessels in it were carried off, and the island laid under contribution. On the next evening the troops reimbarked, and the colony was evacuated.The squadron sailed for Montserrat; on the morning of the 9th the island was in our possession, the English garrison prisoners, and a heavy contribution imposed upon the inhabitants. The ships were all brought off as in the other islands.--The 10th, 11th, and 12th were employed in making a number of prizes, which the squadron sent to Guadaloupe.On the 14th the squadron returned to Martinique, and sailed again on the 16th, but for what destination is uncertain.--The following is an account of the prizes sent to Martinique, and sold there, by order of Admiral Missiessy:The ship Glory, which sold for about 40,000l.; the Apollo, the Stapleton, and the Marquis of Lansdowne, brought about 20,0001.; the Hawkesbury, the Mars, and William, 20,000 1.; and the Peggy, Nelly, Juno, Richmond, St. Urania, and Progress, about 20,0001.Many other vessels had been sent in, but not sold; a greater number had been sent to Guadaloupe.- -Guadaloupe and Martinique were in the best possible state of defence. They were pleutifully supplied with ammunition, and had about 8000 troops of the line, and as many militia; a considerable corps remained on board the squadron. Our loss in all these expeditions did not amount to more than

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eighty killed and wounded. We met with no material resistance except at Dominica; but the enemy suffered so much, that we think they will not be very forward aga into contend with our troops. General Prevost shewed but little talent: with the means he possessed, he might have made a more determined resistance. Instead of which, he shut himself up in Fort Cabrita, where General Lagrange could have taken him in four days, if he pleased.

DOMESTIC OFFICIAL PAPERS. PETITIONS AGAINST LORD MELVILLE.The following petition of Bedfordshire was presented to the House of Commons, on the 23d of May, 1805.

A petition of several freeholders of the County of Bedford, was presented to the House, and read; setting forth, that the petitioners unite with their constituents at large in thanking the House for their resolutions of the 8th and 10th of April, founded on the Tenth Report of the Commissioners of Naval Inquiry: by the first of those reso lutions the House vindicated the character of their country, by censuring a minister proved to have been guilty of a gross violation of law, and a flagrant breach of duty; by the second, the House laid before the Sovereign the sense of his people, and enabled him, by a ready compliance with their wishes, to endear himself more than ever to their loyal and affectionate hearts; and the petitioners implore the House, steadily to persevere in detecting all other abuses which are pointed at, as well in the Tenth as in the Eleventh Report of the said Commissioners, attentively to investigate all irregularities which may be brought to light by any of their succeeding reports, impartially, minutely, and resolutely to examine into the public expenditure in all the other branches of administration, and to inflict exemplary punishment on all who shall be found guilty of, or in any wise aiding, abetting, or conniving at similar frauds and depredations; and that the petitioners are thoroughly persuaded that it is needless for them to urge any fresh motive to the House in order to induce thenr to adopt such measures; they rely upon the knowledge the House have of their duties, and upon their sympathy and fellow feeling with their constituents, who, during a long, a difficult, and trying pericd of war, in times of severe hardships and scarcity, have chearfully submitted to the heaviest burthens; that what they granted liberally should be applied honestly was the least the petitioners could hope from, men whose conscientious and bounden duty enjoined a faith

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ful discharge of the great trust reposed in them. Disappointed of this hope, and finding on the contrary that a minister filling many great and lucrative offices, high in the confidence of his Sovereign, one of the foremost in his pretended efforts to reform abuses, has been at length himself detected in conniving for a series of years at the foulest peculation: the petitioners now approach the House with their claims to protection and justice; and they trust, therefore, that in prosecuting the inquiries necessary for these ends, the House will proceed in that spirit of firmness and integrity which dictated the resolutions of the 8th and 10th of April; and that they will not trust this great cause out of their own hands, nor again suffer themselves to be deceived by the plausible promises of men who openly violate the laws of the legislature, and hold in defiance and contempt the wholesome guards they enact against the possible malversations of office; and that the petitioners also trust that the example of the past will act upon the House as a warning for the future; that they will see and acknowledge the just value of those principles on which our ancestors establised the power and authority of the House of Commons; that the House will feel their office to be that of control over the servants of the Crown; and that jealousy and vigilance instead of confidence and compliance, are their true and distinguishing characteristics; to this system the petitioners humbly hope that the House will direct their immediate and unvarying attention, as the system by which the country may best be defended, and as the only one under which the constitution can be safe.

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SUMMARY OF POLITICS. STIPENDIARY CURATES. In the preceding sheet, p. 788, et seq. some grammatical errors were made, in an article upon this subject. A few lines from the beginning there occur an instance or two of tautology, and in p. 791, the word "you" is_in-" serted by mistake after the words, "lude to." But, what I am most desirous of correcting is, a part of my statement which a correspondent has noticed as containing an historical inaccuracy. I allude to the description, which, in p. 789, is given of the origin of church property. As a description of the origin of the whole of the property of the church, it certainly is inaccurate, or, at least, defective; but, the reader must have perceived, that my wish was, for perspicuity as well as for brevity's sake, to avoid a complicated picture, and yet to select such a single object as should afford a fair and firm

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foundation for the argument which I was endeavouring to construct.Since the aforementioned article was written, a passage in Sir William Scott's speech of the 7th of April, 1802, has occurred to me. The whole of the speech (it was upon the non-residence bill) will be found in the Register, Vol. I. p. 1062; and, the passage I particularly allude to, describing advowsons as private property, will be found in p. 1076. He tells us, that advowsons were originally, perhaps, mere "trusts;" but, that they "are now become "lay fees. They are bought and sold, and are lay property, just as much as any "other tenements or hereditaments." That this is the truth there can be no doubt; and, I think, there can be as little doubt of its being a truth greatly to be deplored. For, with submission to Sir William Scott, I presume, that, in describing advowsons as being originally mere trusts, the word "perhaps might have been omitted, without any risk either to the argument or to historical truth; and, that the buying or selling of presentations to church livings is a shameful abuse, and tends directly to the degredation and ruin of the church, will, I think, be denied by nobody. There may be law for it; but, it is of comparatively modern invention; and, as the rights of the church stand upon an ancient foundation; as that foundation is an excellent one, I am always sorry to see any attempt made to prop them up by modern contrivances, and, especially, when those contrivances have evidently been suggested by the very excess of abuse. When the right of presentation to a living is openly bought and sold, there is little wonder that the living itself is regarded as private property; and, there is no very great wonder, that common men should not clearly perceive the justice of their being obliged to give to the clergyman the tenth part of the produce of their land; seeing that it is hardly possible for them to conceive a reason for property really private being held in such a way. I am convinced, that it is to the prevalence of this notion of the advowson and livings being private property, and being by the holders considered as such, that the church owes great part of that grudging and ill-will which we find to exist with respect to its claims and its clergy. Do away this notion; tell the people, and let them see by your manner of bestowing benefices and of performing the duties attached to them, that you regard the livings as things held in trust for the convenience, consolation, and salvation of the people; let the people see this; let it be visible to them in the conduct of the patron and the incumbent, and I am

much deceived if you will not, even in a short space of time, perceive a returning attachment to the Church, at least, amongst the common people, and particularly people of no possessions in house or land, such as we may properly enough call the poor; all of who would then perceive the church establishment to be neither more nor less than a means of securing the consolations of religious service to them, who, otherwise, would, from their poverty, be excluded therefrom. They would perceive that they had some interest in the tithes, and it would be difficult for the farmers to persuade them, as they now do, that to rob the parson is doing God service. But, if the patron, by his manner of bestowing the living, and the incumbent by his manner of performing, or, rather, neglecting his duty, give to the whole the appearance of a concern entirely private, we need not be surprised, that the poor join the farmers in their clamours against tithes.

I will take some other opportunity of endeavouring to point out some of the principal evils which result from considering livings as private property; and, I think I shall be able to show, that, in differing very widely from Sir William Scott as to the indulgences which ought to be granted to the beneficed clergy, I am not, according to my capacity, less than he a friend of the church. I must here observe, however, that it is not to his speech, as a whole, that I object. It is a most valuable performance, and should be read and well considered by every one whose attention is turned to public affairs; for, however slightingly some persons may think of the church establishment altogether, I am persuaded, that, as the state grew up with the church, so it will fall with it, whenever it falls.

CONSOLIDATED FUND.-When a mountebank has once got fast hold of the ears of the rabble, it must be his own fault if he Jets go of them; and so, if one may be permitted to use the comparison, it must be of an English minister of finance, when he has once embarked the people, or, rather, their fortunes, in his system.- -I am aware how little effect is produced by exposures of the errors or deceptions of the minister, upon subjects of finance; but, it is, nevertheless, right to persevere; it is right, now-andthen to revive such subjects, so that, when the explosion and its confusions come, the public may have it in mind, that there have been some few persons, who have not 'been deceived. With a view not more sanguine than this it is that I now take up the pen to show, that the first financier in the world,"

his flatterers call him, will, according to

present appearances, prove to have been more deceived in his last calculations than in almost any other that he ever made.—It will be remembered, that, in the Register of the 23d of February last, p. 289 to p. 309, in the course of some remarks upon the Budget, a view was taken of the decline in the Surplus of the Consolidated Fund. The source and application of that surplus were there described. It was shown, that the surplus arose from the permanent taxes; that it consisted of whatever was left of those taxes after defraying the annual charge on account of the national debt, the civil list and the pensions and salaries granted by parliament; and, of course, that this surplus was all, the war taxes excepted, that was left to maintain the army, the navy, the ordnance, and to defray the miscellaneous charges. I will here, for the sake of clearness, trouble the reader with a statement of the income and expenditure of the country; because, it is useless to read remarks upon a thing of which we have but a confused idea; and, from the manner in which the national accounts are kept and stated, no one who has not bestowed a considerable portion of his time upon the subject, can possibly have any other than a confused idea of what I am writing on.The whole amount of the taxes, and occasional receipts, form, of course, the income of the pation, and would, were there no national debt, he all laid out in defraying the expenses of the year; in supporting the royal family; the officers of state; the judges and courts of justice; the officers attendant on the parliament, the army, the navy, and the ordnance; but, the national debt now swallows up nearly the whole of the income, leaving nothing worth speaking of to maintain the army and navy, to provide and secure the means of defending the country and maintaining its honour. The people have a vast idea of the expenses of the king and his family. When taxes are laid upon them, they think that it is a new sacrifice they are called upon to make to royalty; and this notion the loan-jobbers and other dealers in funds are very anxious to encourage, in order that the public eye may be kept from themselves. This race of men are, too, always the first to cry out against war, the moment it affects their speculations; and, they have frequently succeeded in persuading the people, that it is the current war, and that almust alone, which draws away their money in taxes. How false these opinions are will be perceived by a very simple statement of the distribution of the national income for the year 1803, the accounts of 1804 not

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