offices of the Paymaster of the Forces and of The length, to which this letter has un- the person assessed the opportunity of obtaining redress, and making the assessors accountable for their conduct, a vast deal of existing oppression would be put an end to. It is necessary, before I quit the subject of the receipt of the revenue, to notice the propriety of each department being superintended by commissioners. This principle appears, upon looking into the practice of the reve nue, to have been in some instances carried ́ too far, and in one to have been entirely ne glected. Commissioners have been appointed for each distinct department of the Salt Office, the Hawkers' and Pedlars' Office, and the Flackney Coach Office, when one would have been sufficient; and while the whole revenue of the Post Office has been committed to the charge of two Postmasters General. In both cases the recommendation of the Committee of Finance have been neglected They recommend the Salt Duties to be placed under the management of the Excise Office, (9th Rep. p. 5) and the business of the Hawkers and Pedlars Office; and the granting of Licences for Hackney Coaches to be transacted by the Stamp Office. (10: Rep. p. 4, and 11 Rep. p. 4.) They also say, in regard to the Post Office.It may be worthy of consideration, whether a Board of Commissioners upon the plan on which other revenue departments are conducted, would not secure the most effectual attention to the rapid and complicated business of this office.". (7. Rep. p. 31.) These are circumstances at this period, particularly deserving of the attention of Parliament, as it must be presumed, SIRI have pointed out, in my two that the Committee did not adopt these seirformer letters, the necessity and the practica- timents, without having found in the course bility of keeping and stating the public ac- of their investigations, very sufficient reasons counts in the same manner that is adopted by for forming them. But the circumstance of all persons in trade. I have briefly set forth, all others the most to be attended to, and that that the whole business of receiving the na- which I wish most particularly to impress tional income should be comprised in the as- upon your readers, is the total abandonment sessment, collection, receipt and payment of of the present practice of reducing every offiit into the Exchequer. The reasons upon cer employed in the receipt of the revenue, at which the preparatory measure of assessment the same time a paymaster of it. If responin every instance appears requisite, I men- sibility attaches to the duty of receiving, it tioned in my last letter; but, since writing attaches in a tenfold proportion to the duty of it, a further reason has occurred, viz. the op- paying; and, therefore, this latter duty portunity it affords the subject of appeal, in should be placed in other distinct hands, and case of unjust conduct on the part of the as- the control be proportionably greater. sessor. The tyranny of taxation is certainly the one instance, the person who pays, the greatest evil that attends it. It is no great checks the conduct of the officer that resacrifice for a person, who can contemplate ceives, because he will always be a ready witthe blessings of the British constitution, to ness to declare the truth; in the other, the contribute even very largely to its defence; person paid being a participator in the fraud, but, to be exposed to the vexatious domi- whenever any is committed, will leave the neering of a tax-gatherer, where he oversteps public officer at liberty to commit it, so far the bounds of his daty, is to become subject as his evidence may be calculated upon as to the worst evils of a state of slavery. By likely to appear against him. But, further, Making the first step of collecting taxes, the it is impossible, so long as collectors and resessment of what is to be paid, and givingceivers are paymasters, that they can be pre REFORM OF FINANCIAL ABUSES. In vented from keeping large balances in their ing money from York to London, and hands; some balances are actually necessary "from London to York, to pay the march to enable them to pay for whatever they are "ing guineas of a regiment of militia from Table to be called upon; and this necessity" York, instead of adhering to the present will always be pleaded as an excuse for keep" method of having the payment made by ing very large balances to be applied to their "the receiver general of the district! How private emolument, whilst the public are de- "inconvenient all this innovation will be; prived of the benefit of their own money. "and how impolitic in times like these to Besides these reasons, it must be very ob- "add new burthens on the people, by em vious to every person the least acquainted "ploying new officers for the duties of paywith the receipt and expenditure of large ing the public money!" To the objection" sums of money, that whenever a receiver is to the plan as being inconvenient, a sufficient empowered to make payments for expenses answer may be given in a few words; names incurred by himself, expenses similar to the ly, that individual convenience must always incidental expenses in the revenue, that he give way to the convenience and good of the will be very profuse, and his disbursements public; and, whether it should in this inbe very great. Take even the account of a stance give way, will be determinable by the valet de chambre. If this gentleman is left result of the consideration of the plan, as one to himself, and experiences no difficulty in calculated to promote the public good. This passing his accounts, even on the supposition consideration involves the objection of addithat they are perfectly correct, and that every tional expense; and, therefore, the infer thing purchased is forthcoming; the money ences that may be drawn from it will fully expended will amount to a much greater decide the merits of both objections.In sum, than that which would have been suf- the first, to proceed regularly with the dis-" ficient to purchase all the necessaries of his cussion of these objections, it is proper to master, had his master taken the trouble state those which exist against the method upon himself of transacting his own busi- now in' use. These are an immense op ness. The natural inclination of every one tionary expenditure of the public money, by to expend money, when they have it in their the public officers in the collection and repossession, is continually operating to stimu-ceiving of it, not subject to an efficient con late the invective powers of the holder of it to find new objects of purchase; and, be sides this pleasure of buying, there is the further gratification, which operates upon petty public officers of incurring the obligations of those they employ by giving them the benefit of the employment. It therefore happens, even where public officers are perfectly honest, that the optionary power of expending the public money in the incidents belonging to their department, induces a much greater expense to the public, than is necessary to be incurred, or than would be incurred if the expenditure and payment were under the direction of a distinct officer. Many objections will, no doubt, be started against this plan of enforcing the payment of ALL the public income into the Exchequer, previous to the expenditure of one farthing of it upon any object whatsoever. It, however, appears to me, that every species of objection may be reducible under two heads," first the inconvenience; and, secondly, the additional expense that would be incurred by a topting this plan. It will be said, "What, "will you prevent the officer who collects "the tax from deducting from the amount "of his receipt, the salary that is due to him for his trouble; or, of the expenses "which are unavoidable in executing the "duties of his office? Will you adopt the ""circuitous and expensive method of send trol; the necessity of large balances being permitted to remain in their hands; and great confusion, and consequently, the op portunity of committing great fraud, in the revenue accounts. If then, these evils could be prevented by enforcing the payment of all the public income into the Exchequer, would or would not the public be a gaîner by the transaction, even if the new system of making payments was attended with some additional expense? The answer is perfectly obvious. This expense would be attended with a profit to the public beyond calculation. For, who can estimate what the public now loses by the uncontroled profusion of its offi cers; the immense sum of balances; and the extent of fraud which may be presumed to exist in every department? Without, there fore, any reference to particular facts, or any laboured argument, it may with safety be inferred, that the public good would be vastly advanced by the adoption of the division of the duties of receiving and paying the public money; and that the objections of incon venience and additional expense are by no means tenable. Before I conclude, I beg to offer a few additional observations upon the receipt of the revenue. As this portion of the public business has engaged the partie lar attention of the Committee of finance, has arrived at a degree of perfection not to be found in any other branch. The institution of commissioners has been attended with the best effects, and nothing appears to be wanting, but the adoption of the several recommendations contained in the reports of the committee, and an active fulfilment of duty on the part of the Treasury Board, It is certainly a very ungrateful requital of the labours of the committee, to leave their reports as mere waste paper on the shelves of the House of Commons; and it is treating the public very unfairly to have held out the prospect, and encouraged the expectations of reform in the year 1796, and to neglect those measures which are sanctioned by the public declaration of the committee, of their being adapted to improve the collection of the revenue, and to curtail the expenses of the nation. If it has been found expedient to appoint a commission to report upon the substance of the reports of the Commissioners of Naval Inquiry, why would it not be equally expedient to appoint a similar commission or a committee of the House of Commons, to report upon the recommendations of the Committee of Finance; and to state to Parliament those of them which have been adopted, and those which have been passed by; and their opinions as to their being applicable to existing circumstances? These reports reflect great honour to the committee, and may be rendered of great service to the public. I trust, therefore, Mr. Cobbett, that the public attention may not be led away from abuses of which there is positive proof, by the novelty of looking after others, perhaps, of very inferior importance. In my next, I shall lay before you a plan for conducting the whole expenditure of the nation-I am, &c.VERAX,April 29, 1805. DOMESTIC OFFICIAL PAPERS. PETITIONS, &C. AGAINST LORD MELVILLE. Address presented to the King, upon the Throne, by the Lord Mayor, Aldermen, and Common Council of London, on the 30th of April, 1805. We your Majesty's most dutiful and loyal subjects, the Lord Mayor, Aldermen and Commons of the City of London, in Common Council assembled, beg leave, with every sentiment of duty and devotion to your Majesty's person and government, to approach your Majesty with our sincere congratulations on the discoveries which have been made by the Reports of the Commissioners of Naval Inquiry, laid before your Majesty and the other branches of the legislatare, from which your Majesty must have seen with astonishment and indignation that an eminent member of your Majesty's go vernment, the Lord Viscount Melville, had been guilty of practices which the represen tatives of the people, in Parliament assem bled, have declared to be a gross violation oft the law and a high breach of duty. We are persuaded that your Majesty's royal mindi feels it to be a great aggravation of Lord Melville's palpable, conscious and deliberate breach of a statute, which he beyond all others was bound to observe with strict fidelity, that he had filled so many and such high offices in executive government, and was ho noured with so large a portion of your Ma jesty's confidence.The virtues whichi adorn your Majesty and which excite in the highest degree the love of your people, are a pledge to the nation that in removing Lord Melville from your Majesty's councils and presence for ever, the punishment of a des linquent, however just, is far less a motive with your Majesty than the example held out, that no minister, however favoured, shall presume upon your Majesty's counte nance, who shall be found to have trampled upon the law and to have disgraced the func tions with which he had been invested.The investigations of the Commissioners of Naval Inquiry have excited the interest, and inspired the country with gratitude towards those commissioners, and we are persuaded that your Majesty paricipates in the general anxiety which pervades all ranks for the prolongation, and if necessary, for the enlargement of their authority. Confiding in your Majesty's paternal solicitude, that whatever is chearfully contributed by a loyal people, shall be faithfully administered, we entertain the fullest assurance that to your Majesty it will be a source of the profoundest satisfaction, that all necessary measures shall be adopted and persevered in towards the correction and punishment of proved malversation, and that nothing will be omitted which shall have a tendency to promote the public confidence in government, and to invigorate and confirm. the spirit, energy, and union, of your Majes ty's empire at this important crisis. His Majesty's Answer,` I am fully sensible of your loyalty and attachment to iny person and government; you may rely on my concurrence in every mea, sure which is calculated to maintain the cre-. dit of the country, and to remedy any abuses which may be found to exist in the public expenditure. PETITION AGAINST LORD MELVILLE pre». sented to the House of Commons, on the 3a.. of May, 1805, from the Electors of the City of Westminster. Your petitioners share the national gra Evt} <}}} ི་ titude to your honourable House, for your memorable and virtuous votes of the 8th and 10th days of April last, founded upon the Tenth Report of the Commissioners of Naval Inquiry, declaring the Lord Viscount Melville to be guilty of a gross violation of the law and a high breach of public duty. Never were Parliamentary measures received with more exultation by the country than the said votes; and nothing, your petitioners are. persuaded, could cause more disappointment to the nation than your hon. House's stopping short of those great ends of justice, which the public interest demands, and the honour you have acquired by the said votes exacts and enforces at your hands. -The pure, the moderate, the faithful, the independent and the dignified discharge of the functions with which the law has invested the said Commissioners of Naval Inquiry has filled the country with the most unqualified admiration of their conduct. The renewal of their authority, is a source of the most unfeigned pleasure to the people at large; and we do most earnestly supplicate your honourable House, that in the construction of the new statute, your attention will be fixed upon the contumacious obstruction to full inquiry, which is so clearly pointed out in the said Tenth Report; and that you will carefully guard against its repetition. Your peti tioners beg leave to state to your honourable Honse, that a civil suit against Viscount Melville and Mr. Trotter, unaccompanied by crimitral prosecution, would be infinitely short of the public hopes, because it is so of public justice. It is not the refunding of money, that, of itself, is of real consequence to the nation; it is the infliction of an exemplary vengeance upon proved and powerful delinquents. It is the manifestation to the whole world that high criminals are not above the reach of punishment; and that the corrupt or wanton violators of law shall feel the strength of its arm. Above all things we intreat your honourable House not to permit the public feeling to be sported with; and, in the formation of inquiries similar to the Naval Commission, that you will take care that the power constituted be equal to its professed objects; both as relating to the vigour of the authority, and to the integrity of those who are to put it in execution; for we submit to your honourable House whether, if any thing can be worse than a deep-rooted, wide-spreading system of abuse and peculation in the management of public money, it would not be the institution of a system of revision, in its nature a burlesque upon investigation, and in its result a mockery of justice-To all these points, we beg the best attention of your honourable House. We, the undersigned electors of the Borough of Southwark in the County of Surrey, beg leave to congratulate your honourable House upon the result, so glorious to the character of Parliament, of the discussions which have taken place in your honourable House, on the 8th and 10th days of this instant (April) respecting the gross malversa tions in certain branches of the Executive Government, which have been disclosed in the Tenth Report of the Commissioners of Naval Inquiry-We pray your honourable House to follow up that virtuous line of conduct, which, upon the two days before named, have diffused such signal satisfaction through the whole country.We intreat you to sift to the bottom the mass of abuseR which the aforesaid Commissioners have traced and exposed. We beseech you to renew, without loss of time, and to extend, if necessary, the powers so faithfully exe cuted of those Commissioners.———We ́im• plore your honourable House to pull down guilt however protected; to save from pa city, from peculation, and fraud, peo ple who contribute chearfully to the real wants of the state, and who never complain but when their generous temper is abused and imposed upon: so shall the Commons of England take the most efficient course possible to vindicate the sullied honour of the government; to confirm the public conf dence; and to plant in all good hearts the most unfeigned admiration of the British Constitution.- -And your petitioners “will ever pray. PETITION AGAINST LORD MELFILU sented to the House of Commons on the 3d of May, 1805. i That the votes of your honoursble House on the 8th and 10th days of April last, founded upon the Tenth Report of the Commissioners of Naval Inquiry, have inte rested the whole nation, and no part of the, nation more deeply than your petitioners, We nimbly crave the liberty of stating, that no measures ever yet issued from the Commons of England which had diffused more gladness or raised more expectations than the said yotes of April the 8th and 10th, declaring Lord Viscount Melville to be guilty "of a gross violation of the law and a high breach of duty; thereby supporting the upright and virtuous discharge of the salutary duties of the said Commissioners, whose conduct has excited the gratitude and the confidence of the whole country.--That the renewal of the said Commission is a subject of unfeigned joy to your petitioners; and that we entrent your honourable House to be careful to make the new law effectital, and adequate to its end. We pray your honourable House to attend particularly to those parts of the Tenth Report which have detailed the obstacles thrown by persons in office in the way of the investigation of the said Commissioners, and to guard against their re'petition. We submit to your honourable House whether the subaltern agents of corruption will not be eager to shelter their contumacy under the example of their superiors, unless the explicitness and enlarged authority of the law defeat their artifices. Nothing, we are persuaded, could be more revolting to the pubiic sentiment, or could more thoroughly disappoint the hopes of the country than that, instead of inquiries real, honest, and efficient, a fallacious and illusory system should be allowed to be adopted, under which real guilt might elude detection, and the substance of earnest investigation be sacrificed to mere pretence and shew.Your petitioners humbly beg leave to state to your honourable House, that a civil action against Viscount Melville and Mr. Trotter would not, of itself, be satisfactory to the public expectation. That a criminal prosecution against these delinquents is the real wish of the country, because the recovery of millions of money would not be of such real benefit to the people, as to see the justice of the law vindicated upon a great malefactor, with the same equal, impartial, and inflexible sternness, with which it falls upon the poorest and most unprotected criminal.Your honourable House, by the said votes of the 8th and 10th of April, has extorted the admiration of those most hostile to the character and construction of the Lower House of Parliament. By following up the spirit of those votes, your honourable House will secure the confidence and the affection of the Baton, and the triumph of the English Constitution, will be complete.We entreat you to proceed and finish your labours upon these points in a manner that may be worthy of your bonoured and applauded commenced ment of the same. We beg of you not to cease till you bring Viscount Melville to con dign punishment; to expose delinquencies wherever traced, and to make an example of guilt in whatever quarter it may be proved. -And your petitioners will ever pray. PETITION AGAINST LORD MELVILLE presented to the House of Commons on the 25th of April, 1805, from the Lord. Mayor, Aldermen, and Livery of the City. of London, in Common Hall assembled, setting forth That the petitioners have uniformly concurred in and supported such measures as have appeared conducive to the safety and welfare of his Majesty's dominions, and have cheerfully submitted to the ost unexampled burthens, under a confidence that the resources of the country were faithfully and honestly administered; and that they learn, with the utmost concern and astonishment, from the reports of the Commissioners for Naval Inquiry, now before the House, that the Right Honourable-Henry Dundas, Viscount Melville, late Treasurer of his Majesty's Navy, has been guilty of a gross violation of the law and a high breach of duty, whereby immense sums of the public money have been perverted to private emolument: and that they conceive it to be a high aggravation of such offence, that these disgraceful transactions were carried on during a period of unprecedented difficulty, when the very existence of the country was said to be at stake; and that the person so abusing his trust, so violating the law, was in the enjoyment of several high and lucrative offices, and eve among the foremost in laying additional burthens upon the people, and calling upon them to submit to the most painful priva-tions; and that they are duly impressed with a high sense of the virtue, integrity, and firmness of the House, and strongly participate in the sentiment which so generally pervades all ranks of his Majesty's faithful subjects, of the wisdom and fidelity with which it has discharged its most sacred trust, by the progress it has malle towards-protecting the people against such gross violations of the law and breaches of public duty; aud that the petitioners approach the flouse, as the guardians of the fiberties and property of the people, under a full conviction that such, shameful abuses will induce the Housẽ to do, ample justice to the outing feelings of the country, by bringing to condign puri-lumet t convicted criminality; and that they beg to submit to the House, that will be high y derogatory to his Majesty |