warrant for regulating the Affairs of Bar-terview with the board on this subject on racks, they excused him, for the present, Oct. 25, 1797; on which occasion he under those instructions, from delivering not only gave a personal explanation of his accounts into their office; but recom- the matters to which the queries related, mended his losing no time in delivering but requested to lay before the board an them into the War-office for examination history of the nature of the Barrack-dein the manner stated in the warrant, and partment from its first formation, conin obtaining warrants thereon, without ceiving it would tend to expedite the setwhich, they acquaint him, he must remain tlement of his accounts. This detail was an insuper accountant. The requisition forwarded to the auditors on Jau. 5, 1798; of the auditors being withdrawn, major-and in November following, the major-gen. gen. De Lancey, on the 7th of July, 1796. sent a supplementary account, explaining acquainted the secretary at war there- the mode by which the Barrack accounts with, informing him that his accounts, to were examined and settled at the Barrack, June 1794, were already in the War-office; office, and describing the duties of the that those to Dec. 1794, were ready for deli- various officers, particularly with respect very; and that those for the year 1795, were to their checking and controlling the exin such forwardness, that they would be deli-penditure. In May 1799, the auditors, vered in a short time; pressing the secretary having in the preceding April received at war to take the necessary steps to have the another report from one of their inspecaccounts settled with as little delay as pos-tors, on the answers of major-gen. De sible, and thereby relieve him from this Lancey to the observations and queries on great additional weight of responsibility. his accounts, requested to see major-gen. The secretary at war not having received De Lancey again on this subject. The (as it appears) any answer from the treasury difficulties which had hitherto impeded to his letter of April 7, 1796, wrote again to the examination of the Barrack accounts, their lordships on the 29th of August, 1796; appear chiefly to have arisen from doubts but no notice seems to have been taken of respecting the powers of the Barrackthese communications until March 1, 1797; master-general; and from the accounts when, the lords commissioners of his maj.'s before the auditors containing payments, treasury, on a full deliberation on the subject for which (according to the usual practice (as appears by their lordships' minute of that of their office) the persons receiving the date) decided that the auditors did right same would be declared insupers. But, in calling on major-gen. De Lancey to de- understanding from the explanation given liver his accounts into their office; and by major-gen. De Lancey at the last interdirected them to call on him accordingly; view, May 3, 1799, when he stated the which the auditors obeyed in their letter mode observed in his office, 'of examining of March 17, 1797, requiring major-gen. and checking the general expenditures of De Lancey to give in his accounts to their his department, that his accounts for the office before the 11th of April following. subsequent years would consist of complete To comply with these directions, major-vouchers for services and expenditures exagen. De Lancey withdrew his accounts mined and liquidated, the auditors, on the from the War-office, where they had re- 8th of May, 1799, consented that major-gen, mained nearly two years; and having made De Lancey should withdraw his accounts up his accounts as superintendant of Bar- from Dec, 25, 1792, to Dec, 24, 1793: but racks for one year, from Dec. 25, 1792, to they at the same time desired the majorDec. 24, 1793, delivered this account gen. to prepare another account, including into the auditor's office on the 18th of the one returned, and continuing it for as May, 1797. No time appears to have many subsequent years as he could make been lost in commencing the examination it up. In December 1800, major-gen. De of this account; and on the 9th of August following, the observations and queries arising thereon were sent by the auditors to major-gen. De Lancey for explanation. The major-general, thinking a conference with the auditors respecting these queries would save much trouble to the auditors, as well as to all persons concerned with his accounts, solicited and obtained an in

Lancey delivered into the auditor's office his accounts made up in the new form, for the years 1793, 1794, and to 24th Dec, 1795. It may not be improper here to observe, that the effect produced on these accounts by the adoption of the mode of making them up, prescribed by the auditors, was to render major-gen. De Lancey an apparent debtor for 983,3317, 175. 7dır

when, as he states, there was nothing|ceived to be the duty of the Barrack-mastermore in the hands of the agent than what general, inclosing four statements, shewing was necessary for the current service. the manner in which the very extensive du This balance was occasioned by the rejec-ties of his department were executed. This tion of all sums paid on account of ser. last conference, and the lieút-gen.'s letter I vices not wholly performed. These ac- of 17th July, 1802, were not without their counts were submitted to the Inspectors of effects, though some time elapsed before the auditor's office, who, on Jan. 20, 1802, they were acted upon. In October 1803, made their report thereon to the board; the auditors adopted the following resolu the purport of which was, that the queries tion, which, on the 26th of the same which had arisen on the accounts when month, they communicated officially to first delivered, were done away by subse- the lords commissioners of his maj.'s quent proceedings, excepting two, relating treasury, viz. "That the examination of to the commission charged by the person lieut.-gen. De Lancey's accounts as Baremployed by the Barrack-master-general rack-master-general having been commen to purchase Barrack supplies, and the ne-ced in their office, in pursuance of their cessity of the Barrack-master-general de-lordships' minute of 1st March, 1707, and livering, with his accounts, a Store account. proceeded on at different intervals, the On these subjects, the auditors wrote to board had found the accounts and vouchlieut.-gen. De Lancey on the 22d Jan. ers to be of such a nature as to be incapable 1802. The first point appears to have of receiving a satisfactory investigation, been soon settled; but in regard to the consistently with those strict rules and Store account, the auditors, after some regulations which governed the proceedings ineffectual correspondence on the subject, of the auditor's office: but were of opini came to a resolution, Feb. 17, 1802, That, on, that the War-office alone was compe in order to enable the Barrack-master- tent to undertake an early and effectual general to pass his accounts at their office, investigation of the same, by reference to it must be supported by a general account muster rolls, &c. in the custody of the of the cash and stores received and issued secretary at war, and which it was impos by the several Barrack-masters, accom-sible to suppose he could conveniently panied by the necessary vouchers, for which part with for examination at the auditor's the Barrack-master-general was considered office, as they are daily wanted at his own as accountable to their office. This de- for objects equally important:" at the mand of the auditors produced another same time the board gave it as their opiconference, on the 5th of March, 1802, nion," that it was the intention of govern. between the Board and the late Barrack-ment, in framing the warrant for the remaster-general, on the nature of the ac-gulation of Barracks in 1795, that the counts expected from him, and on the accounts of the Barrack-master-general degree of responsibility supposed to be at- should be annually made up, and delivered tached to his office; when the board re-into the office of the secretary at war for quested the lieut.-gen. to state the substance his examination, as prescribed by the 23d of his explanations on these subjects in section thereof; that this mode of prowriting. In May (as it appears) the Bar-ceeding was analogous to that observed rack-master general's accounts had been with respect to the accounts of the treasu examined in the Auditor's office, as far as rer of the navy, whose accounts are examithey could be in the undecided state of the ned by the commissioners of the navy; questions respecting his responsibility and but should their lordships be of opinion powers; but the lieut.-gen. not having yet that the Barrack accounts must be micomplied with the late requisition of the nutely examined, as well as passed in the board, the auditors on the 24th of May auditor's office, the board submitted that reminded him of their wishes to receive they were of such magnitude, and so comhis statement in writing, which, owing to plicated, that notwithstanding the late inofficial business, in consequence of the crease of the establishment of the auditor's peace, the lieut.-gen. was prevented giving office, a speedy examination of them was before July: on the 17th of that month, impracticable:" concluding with deeming lieut.-gen. De Lancey repeated in writing it to be their duty to desire their lordships the substance of what he had verbally to reconsider their minute of 1st March, stated at the last interview on the subject 1797, and to signify their pleasure thereon of his responsibility, and what he con- previously to any further proceedings being

the secretary at war of the last decision of the auditors; and with this view communicated, with a letter of March 19, 1804, copies of the correspondence between himself and the auditors from July 17, 1802, to March 9, 1804. April 2, the secretary at war forwarded the lieut.-gen.'s letter of March 19, with its enclosures, to the lords commissioners of his maj.'s treasury; who, on the 19th of April, referred the

and report. The subject being thus again brought before the auditors, the board, on the 27th of April, 1804, made a special report thereon to the treasury to the follow

-had on these accounts in the auditor's the lieut.-gen. sent his accounts to the office. Dec. 22, 1803, the treasury replied War-office, he deemed it proper to apprise to the preceding letter of the auditors, stating, that on consideration of the subject, they thought themselves bound by the act of 25 Geo. III, c. 52. to direct, that the Barrack-master-general's accounts be examined by the auditor's board. On receipt of this letter, the auditors, Jan. 4, 1804, acquainted lieut.-gen. De Lancey of their having, on consideration of his letter of 17th July, 1802, fully stated his case to the lords commissioners of his maj.'s trea-whole to the auditors for their consideration sury, but that their lordships had directed them to proceed in the examination of his accounts; which accordingly they had ordered to be prosecuted with all convenient dispatch. In consequence of this deter-ing purport:-The auditors first called their mination, lieut.-gen. De Lancey, on 6th lordships' attention to their report of Oct. Jan. 1804, requested that the auditors 26, 1808; but observing that, on receiving would send back all the accounts, state- their lordships' decisive order of Dec. 22, ments, and returns, which had been for 1803, the board had proceeded in their warded with his letter of July 17, 1802, examination of the Barrack-accounts; that for its elucidation. Feb. 27, 1804, the they had perused his maj.'s warrant of auditors, having again deliberated on the March 24, 1795; and presuming, on a full whole matter respecting lieut.-gen. De consideration of the subject, that their Lancey's accounts, and on all which had lordships could not intend to supersede passed concerning them, informed lieut.-the express directions contained in the gen. De Lancey, first, that the accounts warrant under his maj.'s royal sign manual, and returns which he requested in his let-the board had therefore requested lieut.ter of 6th Jan. should be returned to him;gen. De Lancey to withdraw his accounts and secondly, that his accounts were under from their office, in order to their being examination. They further informed lieut.-submitted to such previous examination by gen. De Lancey, that they should feel it the secretary at war, as was prescribed by their duty to require that the accounts of the above warrant; yielding the most perthe Barrack-master-general, subsequent to fect obedience to their lordships' directions March 24, 1795, (the date of his maj.'s with regard to the ultimate audit of the last warrant,) or so soon after that date as Barrack-master-general's accounts in their the warrant could be applied to the Bar-office; that the board still retained their rack expenditure, should be examined and opinion recited in their report of Oct. 26, approved by the secretary at war, as 1803, of the expediency of the previous prescribed by the 23d section of the said examination in the War-office, which would warrant. The auditors having at length both facilitate and render more efficacious decided that the accounts of the Barrack- the ultimate examination; recommending master-general, for the period after March to their lordships to signify their pleasure, 24, 1795, were to be examined at the that the Barrack accounts should be exaWar-office, lieut.-gen. De Lancey, March mined under the directions of the secretary 6, 1804, enquired of the auditors whether at war, previously to their being delivered it was expected that he should proceed in for final examination into their office. The making up his accounts from Dec. 25, treasury, on receiving this representation, 1795, (to which period they had been sent were pleased to approve of the arrangeto the auditor's office,) and deliver them ments proposed by the auditors; and on into the War-office. To this letter the the 9th of May, 1804, communicated them auditors replied, March 9, 1804; saying, that officially to the secretary at war, who ap the lieut.-gen. was to give his accounts from plied, May 11, 1804, to the auditors for an March 25, 1795, into the War-office, there explanation of the nature of the previous to undergo an examination, as prescribed examination which was recommended by by the warrant, previously to their being the auditors, and enquiring to what objects. delivered into the auditor's office. Before their subsequent and final investigation

Before

would be directed. July 27, 1804, the audi- (as those subsequent to March 24, 1795. So tors, in answer, acquainted the secretary at that the whole of his accounts which had war (Mr. William Duadas), that all articles been so long lodged with the auditors were in the Barrack-master-general's accounts, withdrawn, and delivered into the Warrelating to Troops in Barracks or Hospitals, office. Upon the Barrack accounts being and to the receipt and expenditure of every again deposited with the secretary at war, kind of stores, should be completely exa-it became a matter of discussion, by what mined by the War office; and that all arti- means a prompt examination of them might cles relating to the receipt and expenditure be most effectually procured. It was apof cash should be examined by the audi-prehended that the pressure of the curtors: but if any articles occurred which rent business in the War-office would not did not fall under one or other of these allow it to undertake such an important indivisions, (and they were not at that time crease of business without additional aid; aware of there being any,) the board relied but before any augmentation of the estaon the secretary at war's giving directions blishment was determined upon, the secrefor their being examined in the War-office.tary at war deemed it adviseable to enquire Aug. 1, 1804, the secretary at war forward- what progress had been made in the preed a copy of this letter to lieut.-gen. De paration of lieut.-gen. De Lancey's accounts Lancey; directing the lieut.-gen. at the for the years subsequent to 1795, and when same time to withdraw his accounts (sub-it might be expected that the same would sequent to March 24, 1795,) from the au- be delivered in for examination. This apditor's office, and deliver them into the plication was made to lieut.-gen. De LanWar-office for the purpose of being exami-cey, April 6, 1805; but the lieut.-gen, apned in the manner pointed out by the au- prehending that the then secretary at war ditors: but lieut.-gen. De Lancey was no (Mr. William Dundas) was unacquainted sooner acquainted with this arrangement with the circumstances relating to his acof a two-fold examination, than he object-counts, which we have so fully detailed, ed most strongly to the measure. In a communicated a statement of them to him letter of Aug. 19, 1804, he represented to in a letter dated April 14, 1805; at the the secretary at war that the mode pro- conclusion of this letter the lieut.-gen. obposed was not only incompatible with the served, that the making up of the accounts stipulations made with him under a strong subsequent to 1795, must depend on the inand formal compact, but also impractica- formation he gained from the settlement of ble; requesting, that as his majesty's war- those accounts then before the War-office; rant was ultimately resorted to, after seven and also on the assistance the treasury might years of delay, the whole of his accounts be pleased to afford him from the Barrackmight be examined, in conformity with the office for this purpose; the extent of which instructions of the warrant under the di- the lieut.-gen. fully described in his letter to rection of the secretary at war, who was the secretary at war. The discussion conbest acquainted with the necessity and difcerning this assistance which lieut.-gen. De ficulties of the measures he had to execute. Lancey was to receive from the Barrack This remonstrance does not appear to have office being still continued, the secretary produced any change in the determinations at war thought proper to suspend the meaof the public offices; and three months sures which he had in contemplation reafterwards, Nov. 9, 1804, lieut.-gen. De specting the examination of the Barrack Lancey resigned the situation of Barrack-office accounts. At length, after a cormaster-general, in which he was succeeded respondence (scarcely less voluminous than by lieut.-gen. Hewett. Lieut.-gen. De Lan- that already abstracted) on the subject of cey on this event received official directions the assistance to be afforded to lieut.-gen. to make up his accounts to the day of his De Lancey in making up his accounts, it resignation; and the assistance that was to was determined by the lords commissioners be taken from the Barrack-office for this of the treasury in July 1805, that the ac object, now became a subject of discussion countant of the Barrack-office (who had between lieut.-gen. De Lancey, his succes-been in this situation from the commencesor, and the public offices. In the mean ment of the establishment, and who contime, lieut.-gen. De Lancey withdrew his accounts from the auditor's office, and, in Feb. 1805, delivered them (as directed) into the War-office, even those prior as well

tinued to act in the same capacity under the new Barrack-master-general) should, with three clerks, be employed in the business. It has been proposed, however, by

waste of time to make those observations on these singular proceedings which so obviously present themselves, or to enquire further into the causes which have involved these accounts in their present embarrass

the present Barrack-master-general, and a-late Barrack-master-general, and of the imgreed to by the lords of the treasury, that pediments which have prevented the auanterior to Mr. Stanbank's engaging in this diting of them. It might be thought a employment, he shall make up a portion of the Barrack-office accounts, from Nov. 10, 1804, (the day on which lieut.-gen. Hewett entered on his office) to June 24, 1805. From the information thus collected, it appears that the late Barrack-ment; and as measures are already adoptmaster - general's accounts to Dec. 24, ed by the treasury to obviate a recurrence 1795, are now in the War-office; where, of such delay in future, we conceive it to considering the examination they have be our duty, instead of attaching blame, already undergone in the auditor's office, to suggest what occurs to us as the best it may be presumed that they might be mode of remedying the present inconvenisoon brought to a settlement; but it is encies. The speedy settlement of acstated that the examination is not now pro- counts so circumstanced, has been the subceeding, because, until lieut.-gen. De Lan-ject of our anxious consideration; the dif cey can fix a time for delivering in his ac-ficulty we have felt has been to suggest any counts of the succeeding years, the secre- mode of promoting their final audit, withtary at war cannot determine whether to out relinquishing a due examination of augment his present establishment, or to them; but before we suggest any thing, it form a separate department for the express is fit that we should consider the sufficiency purpose of examining the Barrack accounts. of the mode now determined on for pasWe learn further, that when the examina- sing lieut.-gen. De Lancey's accounts, viz. tion of any part of the accounts for the by a reference to the War-office for the exyears succeeding the 24th of December, amination of the articles which relate to 1795, shall have been concluded in the the receipt and expenditure of stores and War-office, and the accounts so examined supplies, and to the auditors of public acshall have been remitted to the auditor's counts, of those articles which relate to the office for their subsequent examination, it receipt and expenditure of cash. If there will be indispensibly necessary to form a new were no other objection to this mode of didepartment in that office also, consisting of viding the examination than the confusion from 4 to 6 persons, for the same express and delay which will arise from it, this purpose; but the time when this shall hap-alone in the present case would be suffi pen, must certainly be very distant; for,cient; for the magnitude of the expendithe accountant, Mr. Stanbank, tells us, ture, and the possibility of great disallow(in which he is confirmed by lieut.-gen. Hewett,) that the accounts of the present Barrack-master-general to June 24, 1805, cannot be completed before the spring of the present year,* until which event, he is not to be permitted to undertake the arrangement of those of the Barrack-master-general; and he apprehends that it will require perhaps three if not four years for himself, and two or three efficient clerks, to arrange and put them into form fit for official examination.

MEASURES PROPOSED FOR A SPEEDY SET

TLEMENT OF THE ACCOUNTS.

Such is the history of the accounts of the

ances (even in the late Barrack-master-general's own apprehension) combine with the infirm state of his health to make a speedy investigation of these accounts extremely desirable, as well for his own relief as for the security of the public; besides, we are not aware of any change of circumstances which render the forms of the auditor's office more applicable to these accounts now than heretofore; nor are we satisfied that the War-office possesses any peculiar competency to examine the items relating to the receipt and issues of stores and supplies; this at least is the opinion of the examiner of army accounts, although the auditor's office seems to think other

these accounts it appears the investigation of authorities, and the propriety of the discretion exercised by the late Barrackmaster-general, will form a principal fea

* On the 17th March, 1806, the commission-wise; and we may add, that in auditing ers received a letter from lieut.-gen. Hewett, informing the board, that Mr. Stanbank had finally examined the several Barrack-masters' accounts under his inspection, and had removed to the of fice provided for the purpose of settling the accounts of lieut.-gen. De Lancey, in which duty he was to be exclusively employed from that date.ture in the enquiry (as it has already done See Appendix, No. 69.

before the auditors); and that therefore