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answer to the honour of his Lordship's letter delivered to him by Mr. Selwyn, he begs leave to say that he had no concern in drawing up the petition from the Livery of London to his Majesty; that he looks on himself only as the carrier, together with other gentlemen charged by the Livery with the delivery of it; that he does not, nor ever did, hold himself accountable for the contents of it, and is a stranger to the nature of the supposed charge against his Lordship.

"Mansion House, July 10, 1769."

Mr. Beckford, seeing his name implicated in this correspondence, wrote from the country the following letter to a friend, who was a Liveryman of the city:

"Dear Sir,

Fonthill, July 15, 1769.

"I am as much surprised as you seem to be, at seeing my name, and papers in my possession, appealed to by a noble Lord.-You and my friends in the city think it incumbent on me to vindicate (as they are pleased to express themselves) my honour and character, which is called in question. The only proper satisfaction in my power to give you and my other friends, is to relate plain matters of fact, to the best of my recollection.

"In the last session of Parliament, on a question of revenue (as far as my memory serves) I did declare to the House that the public revenue, had been squandered away, and that the money of the nation had not been regularly audited and accounted for.

"That in the department of the pay-office I had been informed there were upwards of forty millions not properly accounted for; that the officers of the King's Exchequer were bound in duty to see justice done to the public; that process had issued out of the Court of Exchequer, and that all proceedings for a certain time had been suspended by the King's sign manual. I then did declare, that it was an high offence for any minister to advise the King to stop the course of public-justice, without assigning a very good reason for such his advice.—I desired the chancellor of the exchequer, and the lords of the treasury, who sat opposite to me, to set me right if my information was not well-founded; but not a single word was uttered in answer by any of the gentlemen in administration.

"After some days had elapsed, I met my friend Mr. Woodhouse in Westminster Hall, he told me I had been misinformed as to what I had mentioned in the House of Commons, and that if I would give him leave, he would send me a paper from a noble Lord, which would convince me of my mistake. The paper alluded to is in London, I therefore cannot speak of the contents with accuracy and precision; but this I recollect, that the perusal of the paper did not convince me that all I had heard was false. It was a private paper, and I do not recollect having shewn it to more than a single person I have no doubt Mr. Woodhouse has a copy of the paper by him, and I hope he will submit the contents to the judgment of the public, in vindication of an INNOCENT man.

"I am, dear Sir,

"Your ever faithful and affectionate humble servant,
"WILLIAM BECKFÖRD."

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It was in consequence of this letter that Lord Holland was induced to publish the account above referred to by JUNIUS, and again by Mr. Beckford. Long as it is, it ought not to be omitted in this place.

FOR THE PUBLIC ADVERTISER.

Letter to H. S. Woodfall.

"MR. WOODFALL, Kingsgate, July 20, 1769. "Lord Holland seeing in your paper a letter from Mr. Beckford to a Liveryman, of July 15, 1769, and Mr. Woodhouse being at Spa, in Germany, sends you an authentic copy of the paper which he sent by Mr. Woodhouse to Mr. Beckford. He hopes the perusal of it will convince the reader that all is false that can impute any crime to Lord Holland.

"The reader will see that some of Lord Holland's accounts were then before the auditor; and there are two years' accounts since lodged there. "He will see that Lord Holland's accounts (voluminous and difficult beyond example) have not been kept back from inclination, but necessity; and not longer than those of his predecessors.

“He will see (and is desired to observe particularly) that sayings, so far from remaining all in Lord Holland's hands, had been given in and voted in aid of the public service, to the amount of 910,541/. And 43,5331. 19s. 7d. (upon some regimental and other accounts being adjusted this last winter) have been since paid and voted.

"He will read in it, that Lord Holland desired to be shewn how he could proceed faster than he did. If nobody has shewn or can show how that might have been, or may be done, does he deserve either punishment or censure? And had he not a right to think himself sure that Mr. Beckford must have been against the article in the petition relating to him, because Mr. Beckford knew, and could have shewn the Lord Mayor in writing, the utter falsehood of what is there insinuated.

"Lord Holland prints the memorial examined by the Treasury, and the sign manual it obtained; stopping process (not accounts) for six months, which neither did nor could suspend or delay the pay-master's accounts an hour.

HOLLAND."

OBSERVATIONS ON THE ACCOUNTS OF THE PAY-MASTER GENERAL.

Why were Lord Holland's accounts, as pay-master general, for the years 1757, 1758, and 1759, not delivered to the auditors before the year

1768!

ANSWER.

The pay-master general's officers being best acquainted with army accounts, are employed in making up the account of the preceding pay-masters. The accounts of the earls of Chatham, Darlington, and Kinnoul, and Mr. Potter, were made up by them, and regularly, and in due course delivered to the auditors.

Great as the army and its expenses were during the last war, beyond all former example, dispersed in all quarters of the world, and difficult as it must have been to keep the accounts in any tolerable order, it will be found

VOL. I.

* P

found, upon examination, that the accounts of Lord Holland, as pay-master general, are not further back than those of his predecessors, and that his Lordship's accounts are not kept back, as has been suggested, from inclination, but necessity.

The late Mr. Winnington's accounts, for two years and a half, from December, 1743, to 24th of June, 1746, were declared the 15th of May, 1760. The earl of Chatham's accounts for nine years and a half, from the 25th June, 1746, to the 24th of December, 1755, are not yet declared.

The earls of Darlington and Kinnoul for the year 1756, and the earl of Kinnoul's and Mr. Potter's for six months, to the 24th of June, 1757, are now before the auditors.

The accounts of Lord Holland for the years 1757, 1758, and 1759; likewise the accounts of his deputies, attending the army in Germany, from the commencement to the end of the late war, are also before the auditors for their examination, and his Lordship's account for the year 1760, is almost ready to be delivered to them.

From the nature and extension of army accounts, it is most evident to those that are best acquainted with them, that it is tedious and difficult to bring even regimental accounts to a final adjustment; other parts of the accounts are more so. Lord Holland, in the course of the years 1759, 1760, 1761, 1762, 1763, and 1764, has paid to regiments and independent companies 320,3917. 9s. 11d. whose accounts are at this time unadjusted, for want of proper authorities, and till those authorities are obtained, the auditor will not allow one shilling of said sum in his Lordship's accounts. To obtain those authorities, his Lordship has often repeated his solicitations.

What is the balance of cash in Lord Holland's hands?

ANSWER.

The meaning of this question can be no other than, what savings are in Lord Holland's hands? Or, in other words, how much has the expense in any case fallen short of the sum voted?

As to the savings:-so far as the pay-office has been enabled to state the army accounts, they have been given into parliament.

From services that have fallen short of the sums voted, and from monies paid in by army accomptants, Lord Holland directed accounts to be made up and laid before the House of Commons; and accordingly (out of these savings in Lord Holland's hands) parliament from time to time availed itself of the following sums, viz.

Voted in aid of extraordinaries, to December 24, 1763,
Voted in the year 1764, in aid of German claims,
Voted in the year 1765, in aid of ditto service,
Voted in the year 1766, in aid of extraordinary services,
Voted in the year 1767, in aid of extraordinaries and
other services,

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Voted in the year 1768, in aid of the supply,

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s. d.

239,966 1 4

170,906 2 8

251,740 2 7

60,638 2 10

and 171,571 13 3

15,719 15 7

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His Lordship could by no other means ascertain and give into parliament the savings on the votes for the army, but by the final adjustment of army accounts; what further savings may be, is very uncertain, as they cannot be known before the services are absolutely determined and closed.

His Lordship is very sorry to say it, that in the years 1759, 1760, 1761, 1762, 1763, and 1764, there are not less than fifty-six regiments and companies now standing open and unadjusted, for want of authorities; and in his ledgers there are accounts to a much greater extent, as the pay of staff officers, &c. &c.

It may be seen here that though Mr. Winnington died in April, 1746, and his executor, Mr. Ingram, used all possible industry to close his accounts, they could not be closed till 1760; fourteen years. The Earl of Chatham went out in December, 1755, yet are not his accounts closed till 1768; thirteen years. The Earl of Kinnoul's are not closed yet, though he has been out of the office eleven years. Lord Holland has been out three years and a half. Where is the wonder his are not closed?

If those who complain will shew Lord Holland how he can proceed faster than he does, he will be very much obliged to them. Let it be observed, that he has before the auditors already, accounts for more years than Mr. Winnington or Lord Kinnoul had to account for.

MEMORIAL FOR LORD HOLLAND TO HAVE LONGER TIME TO MAKE UP HIS ACCOUNTS AS PAY-MASTER GENERAL.

May it please your Lordships,

I beg to inform your Lordships that a process is in the hands of the sheriffs of Middlesex against me to account to his Majesty for the monies imprested to me, as pay-master general of his Majesty's forces.

I most humbly apprehend that the regular ordinary course of accounting in the Exchequer was calculated (when established) for transactions at home, which are easily and readily to be collected and made up at short periods of time.

The accounts of the army when employed abroad, particularly, must unavoidably be much in arrear from the nature of the service.

The army payments are necessarily in arrear; and articles from accidents inevitable are obliged to remain often open a long time before they can finally be closed.

The accounts of the last war are voluminous and difficult beyond example. The great variety of operations, and the very great distance of the troops, made, and must make, the correspondence, and adjusting those accounts with the pay-masters and accountants attending them, very slow and tedious. These therefore will require longer time to make up, both from their bulk and difficulty.

During the course of a war, the troops constantly changing and moving, and the service in the utmost hurry, it cannot then be done with the order and regularity absolutely necessary. Since the war the utmost dili. gence has been used in them. The great intricate article of Foreign ex

pense,

pense, (viz. the German) has been got together for the whole time (which, after the former war, was several years about;) and one year and an half's general account is now made out, and ready to be laid before the auditors; the rest will regularly be laid before them as fast as it is possible to make them up. Though I have been two years out of employment, the payments for my time are not yet completed.

I therefore pray your Lordships will be pleased to obtain his Majesty's warrant, granting me longer time for making up my accounts as pay-master general of his Majesty's forces.

Pay Office, Horse Guards,

25th June, 1767.

Which is, &c. &c.

HOLLAND.

KING'S WARRANT, STAY OF PROCESS AGAINST LORD HOLLAND FOR

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Whereas our right trusty, and well-beloved Henry Lord Holland hath, by the annexed memorial, represented, that from several unavoidable causes and difficulties he hath been prevented making up his accompts, as late pay-master general of our forces; and we having taken the said matter into our royal consideration, are graciously pleased to grant unto him a farther time for making up his said accompts. Our will and pleasure therefore is, and we do hereby direct, authorize, and require you to cause all process against the said Henry Lord Holland for his accompts, as late pay-master general of our forces, to be stayed for and during the term of six months, computed from the day of the date hereof. And for so doing this shall be your warrant. Given at our court at Saint James's, the eighth day of July, 1767, in the seventh year of our reign.

By his Majesty's command,

GRAFTON.

C. TOWNSHEND.
T. TOWNSHEND.

To our right trusty, and well-beloved Samuel Lord Marsham, our Remembrancer in our Court of Exchequer.

B.

The history of this dispute is as follows. In the Public Advertiser of July 14, 1769, the following letter made its appearance, addressed

TO THE RIGHT HON. GEORGE ONSLOW, ESQ.
SIR,

I have heard from very good authority that one of the Lords of the Treasury has lately gained a thousand pounds in a very common and usual manner, which is yet likely to be attended with a very uncommon and unusual consequence. Mr. applied to the Right Honourable Mr

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