to Lord Sondes, informed us, that the final account of Lord Holland was delivered into that office in January, 1772; the final account of Mr Charles Townshend in July 1777; the final account of Lord North and Mr Cooke, in October, 1779. John Bray, Efq. deputy auditor to William Aiflabie, Efq. informed us, that the final and only account of Mr Cooke and Mr. Thomas Townshend was delivered into that office in November, 1779. From an objection hereinafter mentioned, made by the acting executor of Lord Holland, to the final clofing of that account, and from the reprefentation given to us by thefe officers, of the fituation in which the other accounts now are in the impreftoffice, none of them appear to be in fo advanced and perfect a ftate as to give us reafon to expect their fpeedy completion; and therefore we do not think the payment of thefe balances into the Exchequer ought to be delayed until the accounts are fettled, efpecially as we fee no reason why the paymafter in office may not be authorized to pay, out of the public money in bis hands, all the fees and gratuities, whenever they become payable.

Seeing, therefore, no objection to arife, from the fervices or parpofes to which thefe balances are fill applicable, to the payment of them into the Exchequer, we adverted to fuch reasons as might be fuggefted to us by the accountants theinfelves, or by thofe who have an intereft or truft in the funds out of which thefe balances must be paid. To this end we examined the Honourable Charles James Fox, Efq. and John Powell, Efq.

executors of the late Lord Hol land; Lady Grenwich, administratrix to Mr. Charles Townfhend; Lord North, Mr. Thomas Town fhend, Col. George John Cooke, and Mr. Charles, Molloy, devifees of the eftates of Mr Geo. Cooke, late paymnafter general of the forces.

Mr. Fox and Mr. Powell objected to the payment into the Exchequer of much of the fum of 256,4561. 8s. 2d. (being the balance in the hands of Mr. Powell as executor of the late Lord Holland) as may be effected by the decifion of certain fuits depending in the court of Chancery. fum that may be fo affected, according to Mr. Powell's account, amounts to 73,1491. 10s. 7d.

The

The state of the proceedings in thefe fuits is fet forth in Mr. Powell's information to be as follows:

The accounts of Mt. Robert Paris Taylor, one of the deputy paymafters to Lord Holland, in Germany, during the late war, were examined in the office of the auditors of the impreft, where he is furcharged with the fum of 12,0521. 133. 10d. halfpenny." which furcharge he controverts. In the beginning of last year, the executors of Lord Holland commenced two actions in the court of King's Bench, against Mr. Taylor and the executors and devifees of Peter Taylor, his father, who was his furety, to recover the fum of 28,1851. 9s. 534, being the balance fuppofed to be due from him upon thefe accounts; in which fum the furcharge is included. As the question in thefe caufes ap-pears to be, whether Mr. Taylor was indebted to the executors of Lord Holland in this fum, or any [U] 4

par

part of it, the balance of public money in Mr. Powell's hands might be increased, but could not be diminished by the event of thefe actions; and therefore Mr. Powell does not infift upon retaining any part of this balance to fecure him againft fuch event; but Mr. Taylor, and the devifees of Peter Taylor, foon after filed two bills in the court of Chancery against the executors of Lord Holland, fuggefting errors, and praying that thefe accounts may be taken in that court. Thefe caufes have not yet come to a hearing; but the ground of Mr. Powell's claim to the detention of this fum of 73,1491. 10s. 7d. as collected from his information, and the letter of his folicitor, appears to be this: That fhould an account be decreed, every item in Mr. Taylor's accounts will be open to litigation; and Mr. Taylor having charged himself, before the auditors of the impreft, with the fum of 786,357 guilders and 9 ftivers, which is 73,1491. 10s. 7d. fter. ling, as a profit to the public arifing on money tranfactions in his department as deputy-paymafter, may fuggeft, in the progrefs of thefe caufes, that he has erroneously charged himself with this fum; and therefore Mr. Powell claims to retain it in his hands, to guard againft the confequences of a poffible decifion upon this fum in Mr. Taylor's favour.

Subjects under litigation in a court of justice should not be examined clfewhere without an abfolute neceffity, and not even then but with great caution. This point coming thus incidentally before us, in the progrefs of an enquiry within our province, we

may, without impropriety, ven ture to fay, that in our opinion, the bare poffibility that Mr. Taylor may, in the court of Chancery, object to and be discharged of a fum he has charged himself with before the auditors of the impreft, and which he was bound by his inftructions to charge himfelf with as a profit to the public, and to which, for aught that ap pears to us, he has never yet objected, but has, on the contrary, in part applied to the use of the public, is not a fufficient reafon for permitting the fum of 73,1491. 10s. 7d. to continue in the hands of the executors of Lord Holland until two fuits in chancery, not yet heard, praying an account may be taken of the receipt of 913,4051. 6s. 2d, and of the expenditure of 878,0081. 18s. 1d. during upwards of four years of the late war in Germany, fhall be finally determined in the court.

Lady Greenwich, Lord North, Mr. Thomas Townshend, Colonel Cooke, and Mr. Molloy, do not object to the payment into the Exchequer of their balances; nor do Mr. Fox and Mr. Powell as the refidue of Lord Holland's balance, upon feverally receiving their quietus, or a fecurity equivalent thereto.

Where accounts must be paffed by the auditors of the impreft, the payments into the Exchequer, made by the accountants before the final adjuftment, are payments upon account only; but should these accountants be directed to pay in their full balances, they will be entitled to, and ought in juftice to receive, a fecurity and indentification against all claims and payments whatever, to which

the

the balances in their hands were fubject; the fund poffeffed by the paymaster in office being fubftituted in the place of thefe balances, to aníwer fuch future claims and demands, the accountant himself will stand liable only to the errors and omiffions that may be difcovered in the examination of his accounts in the office appointed for auditing them: fhould there be errors, he may either pay the balance to or receive it from the paymaster in office, according as it may be determined; then and not before, he will be entitled to his quietus, which being the formal official difcharge of every public accountant, cannot but be fubfequent to the complete examination, and the payment of the balance, if any, according to the final adjustment of his accounts.

Having, therefore, not heard either from the accountants themfelves, or from those who may be interested in our decifions, any reasons to alter our opinion, we conceive that the balance of public money now remaining in the hands of John Powell, Efq. as the only acting executor of Lord Holland; and in the hands of Lady Greenwich, as adminiftratrix to Mr. Charles Townshend, late paymaster of the forces; and in the hands of Lord North, and of Mr. Thomas Townshend, as late paymafters of the forces, each jointly with Mr. George Cooke, deceated, ought to be paid into the Exchequer, to be applied to the public fervice; and that fuch payments fhould be without prejudice, and a proper fecurity and indemnification be given to each of them against any loss or detri.

ment that may accrue to them in confequence of fuch payment.

During the courfe of this inquiry, two circumftances engaged our obfervation.

First, The injury fuftained by the public from not having the ufe of the money remaining in the hands of the paymafters of the forces after they have quitted the office. We procured from the pay-office accounts of the balances and fums received and paid every year by each of these paymasters fince they feverally went out of office. A computation of intereft at four per cent, per annum, upon thefe balances every year, from fix months after they feverally refigned the office, proves that the lofs by the moneyl left in the hands of Lord Holland, amounts at fimple, intereft to 248,3941. 13s.-of Mr. Charies. Townshend, to 24,2471. 3s.-of Lord North and Mr. Cooke, to 18,7751. 3s-of Mr. Cooke and Mr. Thomas Townshend, to 3,4191. 15s. Total 294,8361. 14s.

Such has been the lofs fuftained by the public. Much does it behove them to guard against the poflibility of the like evil for the future. If there exifts in government no power to compel an accountant to difclofe his balance, and to deliver back to the public what their fervice does not require he fhould detain, it is time fuch a power was created. If it does exift, the public good requires it fhould be conftantly exerted, within a reafonable limited time after an accountant has quitted his office.

Secondly, The other circumftance that claimed our attention,

is