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, 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

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 £320,391. 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 authori ties, 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

rected 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 De-7

£. S. d.

cember 24, 1763,

• De-} 239,966

1 4

Voted in the year 1764, in aid of Ger

Ger

170,906 2 8

man claims,

service,

ditto}

251,740 2 7

Voted in the year 1765, in aid of ditto

Voted in the year 1766, in aid of extra- 60,638 2 10

ordinary services,

Voted in the year 1767, in aid of

ordinaries and other services,

extra-}

171,571 13 3

the

the}

15,719 15 7

Voted in the year 1768, in aid of the

supply,

£910,541 18 3

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 De-* cember, 1755, yet are not his accounts closed till 1768; thir

teen

teen 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 paymasters 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

and moving, and the service in the utmost hurry, it cannot then be done with the order and regularity absolutely neces sary. Since the war the utmost diligence has been used in them. The great intricate article of Foreign expense, (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, Which is, &c. &c.

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 further 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