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necessary absence of the secretary, 'to 'act in mended in this office and in the other offices at that capacity, we are disposed to think that a Edinburgh, as well as at the out-ports, without higher rate of remuneration to this officer may delay. be desirable. We therefore suggest, that in the

COMPTROLLER GENERAL. final arrangement of these establishments, an

Eraminer of Incidents. addition of 1001. per annum be made to the salary of the chief clerk in the secretary's office

The establishment of these offices are at prein Ireland,' and a reduction of 501. per annum

sent as follows ; viz. in the same office in Scotland, thus making the

Comptroller ........... one 5501., and the other 5001.

| First clerk ........................... : We have recommended that the postage of

Second clerk..... ............. letters should be paid by the third clerk in the

Third ditto .......... secretary's 'office in Dublin, and controlled by the second clerk ; and we are of opinion that

£923 the same course should be pursued in Scotland, with a view as well to preserve an uniformity in Ex in Examiner of Incidents

250 the business of the two offices, as from a con

Clerk.......... viction that the payment of the postage on letters out of the public revenue has been in many

£370 instances a source of considerable abuse, and that therefore it is desirable, its supervision In the suggestions that have been made to should attach to the secretary's office, and be us for the future arrangement of the departunder his immediate direction.

It ments, it has been proposed that both these These alterations, and some others of minor offices should be discontinued. importance, which require no particular ob- We have recommended that in Ireland an servation, will make the future establishment officer, to be called “Comptroller and Accountant tre propose as follows:

“ General," should remain on the establish.

ment of the customs, and that he should "be Secretary ....................................... £800

“ entrusted with the examination and control First clerk ...........

................... 500

“ of the accounts for every expenditure incur. Second ditto .... ...................... £300

“ red under the direction of the board, as well As clerk to first commissioner 80

" in Dublin as in the out-ports, and that every - 380

" order to tradesmen and others, and the auThird ditto .............................. 280

" thority for every incidental payment, should, For checking and examining post.

" previously to the issue of the amount, be reage accounts ....

“ corded in his office, where, not only the

300 y grito H0991

“ clerical accuracy of the bills, but also the proFourth ditto ....

“ priety of the several charges, should be careFor keeping postage accounts,

“ fully ascertained and certified, excepting only ml bait being understood that this

“ those bills which come under the direct cog. Od clerk is to be individually re

nizance of the surveyor of revenue buildings, sponsible to the board if any

" and are paid on his responsibility.” And it letters are paid for without

appears to us highly desirable that a similar • proper authority......

establishment should remain in Scotland to per.

form duties so essential to the due control over Fifth ditto ............

200

the receipt and expenditure of the public money. Sixth ditto .............

We think, also, that the efficiency of this officer Seventh ditto

would be materially increased, if in both coun. Eighth ditto ..........

tries he were required to act directly under the

orders of the central board in London, to whom £2,810

he should be responsible, and not to the local

board, whose proceedings and expenditure it In our report on the establishment at Dublin, will be his duty to control. we have suggested, that the period for making With a view to the check which he ought to the ultimate reduction of which it appeared to maintain over the accounts of the collectors us susceptible should be guided in a great de- and comptrollers at the out-ports, and to enable gree by the progress made in the introduction of him to ascertain accurately and with comparathe English system. This system has, how.tive facility whether the whole monies received ever, under the active superintendence of Mr. at each port are from time to time duly remitEarl, late Chairman of the Board, been already ted, it appears to us that the “ Quarter Book," so completely introduced in Scotland, that very in which the receipts of each port are entered, little remains to be done ; and we do not there should be cast in separate columns daily; and fore see any thing to prevent your Lordships the payment made by each collector should also from carrying into effect the reductions recom- be cast in like manner, so that the balance in

20

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230

260

120

hand on the close of each day may be distinctly | sponsibility which will result to the department, shewn.

from the recent transfer of the duties of the exIn our Seventh Report it is proposed that the cise, we are disposed so far to concur in his general accounts of the customs revenue for opinion, as to recommend to your Lordships, to Ireland and Scotland should be consolidated give a general authority to the board of customs with those of England, and be subjected to the to allow to each of the three senior surveyors gesame final audit. Should your Lordships adopt neral, who may be employed on the public ser. this suggestion, without which it appears to us vice, and with whose conduct they are altogether that the consolidation of the boards will not be satisfied, an addition to their present salary, not attended with all the good effects to be antici. exceeding 1501. per annum: it is essential, how. pated from it, the duty of arranging these ac- ever, that this allowance should be considered as counts in Scotland should also be allotted to the che reward of special real and diligence, and not comptroller and accountant-general. In the as a permanent addition to the income of the evidence of Mr. Reid, your Lordships will find a officer ; and on every occasion in which it is statement of the examination which the ac- granted, the grounds of the grant should be counts of the revenue of customs in Scotland at explained to your Lordships, in the half-yearly present undergo in the Exchequer, under the report now directed to be made to you by the provisions of the 6 Anne, c. 26. It is this ex- commissioners of the customs. amination that we propose altogether to supersede by the audit in England ; it will be de

JERQUERS' OFFICE, sirable, however, in giving effect to this arrange

Examiners' Ofice. tent, to grant a reasonable compensation to the officers of the Exchequer, in lieu of the fees The establishment of these offices are as fol. now payable to them for this duty. A detailed lows ; viz.! account of these fees will be found in the evi. Two Jerquers, at £350 each .........£700 dence of Mr. Earl.

First clerk........................... 120 The establishment we propose for this office

Second ditto ......................... 80 is as follows:

£900 Comptroller and Accountant General ... £500 First clerk............. .............. 250

Two Examiners, at £400 each ...... £800 Second ditto .............................. 150

Clerk .......

..... 100 Third ditto .................. ....... 90

£900 £990

The business performed in the first of these SURVEYORS GENERAL.

offices, is to compare the report of the cargo The present establishment is as follows:

made by the master with the entry and disTwo Surveyors General, at £700 each £1,400

charge of each ship, in order to ascertain that Two clerks, at £100 each................... 200

the quantities are accurately taken. And in

the second, to examine and check the books of £1,600

the surveyors and landing waiters, in order to

ascertain that there are no errors in the duties In our Seventh Report, we have proposed an charged to the merchant. The first officer, in establishment of these officers for the United fact, checking the quantities, and the second Kingdom, and stated the number that appeared the duties paid. to us necessary for all the duties to be performed. We have stated in our Seventh Report, that We have recently reviewed our recommendation, as these checks require to a considerable degree and we are satisfied that the number proposed the inspection of the same documents, their will be amply sufficient. With regard, how. consolidation appeared to us desirable, and we ever, to the salaries of the first class, we cannot recommend a similar course in Scotland, with omit to call your Lordships' attention to the evi- the following establishment; viz. dence of Mr. Dean, the Chairman of the Central Board, who has stated very strongly his opinion, Examiner ............................. 4400 that the salary of 8001. per annum is insuf. First clerk ................................... 200 ficient. Practically acquainted as Mr. Dean is Second ditto ............................, with the business of the customs, and with the Third ditto .........

90 various duties to be performed by the surveyors general, and adverting also to the increased re. I

£840

150

REGISTRAR or SEIZURES, AND INSPECTOR In our Seventh Report, we have entered at OF. OFFICERS' SECURITIES.

considerable length into the duties of this Registrar of Shipping, and Accountant of petty department in Ireland, and have recommended Receipts.

its consolidation with a similar office in Eng. The establishment of these offices are as fol

| land. There can be no doubt as to the expe. lows; viz.

diency of pursuing the same course in Scotland, Registrar of Seizures, and Inspector of

and it has therefore very properly been recomOfficers' Securities ..........................£150

mended in the proposals which have been sub. Clerk.

....................

mitted to us for the arrangement of the dif. 80

ferent offices in Edinburgh. £230

Receiver General's Office.

The present establishment is as follows; viz Registrar of shipping, and accountant of petty receipts.......

........... £275

Receiver General ........................£800
First clerk ........................

............. 250 In the arrangement for the offices in Dublin,

Second ditto ........... ............ 150 we have recommended that the duty of registering seizures should be consolidated with that

£1,200 of accountant of petty receipts; the latter office becoming more necessary in Ireland and Scot - In our Report upon the Receiver General's land, on the abolition in those countries of the Office for Ireland, we have proposed that such of office of receiver general. The amount of busi. its duties as might remain on the consolidation ness after this consolidation will not be so great of the boards, should be transferred to the colo as to prevent the performance of the duty of lector of the port of Dublin, and the office inspecting officers' securities which we think abolished. An arrangement of a similar nature may very properly be added to it. The duty of appears to us desirable in Scotland ; and we registering the shipping we recommend to be therefore recommend, that on the removal of transferred to the office established for that the local board from Edinburgh to Leith, the purpose in London, in like manner as it is our performance of the remaining duties of the intention to propose the transfer of the duties receiver general should be transferred to the of the inspector general of imports and exports.

General of imports and exports collector at the port of Leith, whose accounts The duties of the accountant of petty receipts,

should be checked by the comptroller of the having reference to the receipt or expenditure

customs there; those officers being responsible of money, will of course be subject to the super

for the receipts and payments, in the same vision of the comptroller and accountant ge

manner as they are at present responsible for the neral; these duties, as well as those connected money received on account of the ordinary du. with registering seizures, and inspecting officers' ties of the port. securities, will, in our opinion, be amply remu.

Connected with this office is the manner in nerated by a salary of 2501. per annum ; and

which the interest heretofore received on the we recommend that sum therefore to be in

outstanding balances of public money in the future fixed as the salary of the office.

hands of the collectors and other officers of the

customs has been brought to account in the Storekeeper and Clerk of Postages.

receiver general's office. No specific head barThe present salary .................. £200

ing been opened for this purpose, it has long During our stay in Scotland, we entered into

been the practice of the board to direct the various inquiries as to the manner in which

collector at Leith to make what is called "a stationery was supplied by Sir David Hunter

feigned entry;” and to carry the interest forBlair and Mr. Bruce, under the patent granted

ward as if received on account of consolidated to them by the crown, a subject which appears

customs : although we are not aware that this to us of sufficient importance to require that it

proceeding has led to any fraud, or other injury should be brought under your Lordships' notice

to the revenue, yet we cannot but think that a in a distinct report; in the mean time, we see

practice which is founded on a fiction, and obvi. no objection to the continuanoe of the office of

ously so irregular, should be immediately disoenstorekeeper, with the salary now annexed to that time.

ked to that tinued. There is no reason whatever why the

There is office. The duty of clerk of the postages has interest of the money necessarily retained in been already provided for.

the hands of the collector during the progress of Inspector General of Imports and Exports. collection, or any other receipt, should not be

The present establishment is as follows; viz. brought to the account of the public under a Inspector Gencral of Imports and Exports £500 special head, annexing, if necessary, a note of First clerk ................

... 200

explanation : the plan followed, besides inertas. Second ditto ...............

130 ing nominally the amount of the consoli. Third ditto ............

90 dated customs, and thus misleading all those

unacquainted with the nature of this entry, has £920 | also an injurious tendency, because it accustoms

officers of the crown to make out accounts which are not strictly what they purport to be ;

Solicitors. a practice that cannot be too anxiously guarded

The establishment of this office is as follows; viz. against, or too strongly condemned.

First Solicitor .............................. £300

Second ditto ................................. 300 Supervisor of Receiver General's Accounts.

First clerk.

........... 200 Second ditto ...........

100 Salary ....................... £300

Third ditto

........... 80 This office will of course be unnecessary,

£980 when the office of Receiver General is abolished; any of its duties then remaining to be per- The total official emoluments of the two formed may be consolidated with those of the solicitors, for the year ended 5th January, 1824. comptroller of the customs at Leith.

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In the proposals made to us, it is suggested quently unpleasant duties of the solicitor, that that the office of second solicitor may be some portion of his emoluments, at least, should abolished, a suggestion in which we entirely depend on the extent of the business done, and concur; and we are gratified to find, that an the manner in which it is performed. We opportunity has been taken, on the resignation entertain considerable doubts, however, whether of Mr. Menzies, the first solicitor, to carry this the allowance of sixpence per sheet on each brief, reduction into effect.

ston. as recently arranged for the solicitor of the In considering the manner in which it would customs in England, is well calculated for that be advisable that the solicitor of this department purpose. We are rather disposed to fear it slould be paid, we have not failed to advert to may give rise to a practice of unnecessarily mulyour Lordships' minute for discontinuing the tiplying pleadings, with a view to increase the payment of the solicitor of the customs in Eng. number of briefs, as well as to the employment land by bills of costs, and settling his establish- of counsel, when under other circumstances ment on the basis of a fixed salary, and the they might not be required ; in fact, it is to chairman of the central board has stated to us be apprehended, that any specific and settled very fully the satisfactory results that have charge, consequent on any portion of the busialready attended this arrangement, de mind ness to be done, will have very much the tend

The question as to the proper mode of paying ency now ascribed to the general table of fees, solicitors of public departments is undoubtedly and if it does not materially impede the benefits one of considerable difficulty. It is certain, that that may be expected from the abolition of bills the practice of allowing these officers to charge of costs, may at least give rise to an imputation according to the business done, whilst every that the law business is unnecessarily multiplied, other officer in the department is receiving a with a view to the solicitor's individual emolufixed salary, has not unfrequently led the latter ment, an imputation from which it is extremely to give up, and the former to acquire, a much desirable he should be relieved. larger portion of the actual business and respon- On fully considering the subject, therefore, we sibility of the department than is either expe- recommend, that as bills of costs have been disdient or desirable. On the other hand, it may continued in the customs in England, a similar be seared, that without considerable attention system should be adopted in Scotland ; in lieu, and firmness on the part of the public boards, however, of the allowance to which we have the payment by salary may operate to prevent referred, we think it more desirable that a a recourse to courts of law in revenue cases, to general authority should be given to the cenan extent that may be highly injurious to the tral board to make an extra allowance to the public interests.

- solicitor of the customs in Scotland, provided It is no doubt desirable, with a view to insure they shall be entirely satisfied with his attend. the due conduct of the responsible and fre- ance, and with his constant attention to the

important business of his office, during the year. we stated that we delayed to enter on the office The fixed salary we propose to attach to the of solicitor of the customs there, until some fur. office is 10001. per annum, and we think the ther inquiries then in progress were completed. extra allowance should be limited to 2501., and We have recently received a valuable report we think it also highly desirable, that on every from Mr. Clancy, one of the taxing officers for occasion where the latter is granted, the grounds the four law courts in Ireland, a gentleman of it should be explicitly stated in the half- who at our suggestion undertook to tax the soli. yearly report, now made by the central board of citor's bills, and also one from Mr. Bullock, a customs to your Lordships.

clerk sent from the solicitor's office in England With regard to the distinct office of the to bring the various charges contained in those solicitor for Scotch law, we have examined bills officially under Mr. Clancy's observation. several individuals conversant with this branch To these documents we refer your Lordships, as of the business. The general administration of affording a very full and complete exposition of the revenue laws is conducted upon the same the manner in which this part of the business principles in Scotland and England, and the of the department has been conducted in Ireland. cases in which a knowledge of the peculiarities Our examinations led us to doubt whether the of the Scotch law is required are not very fre- official duties of the present solicitor had been so quent ; there is no doubt, however, that such executed as to warrant the extensive confidence cases do arise, and we consider it essential that necessary to be placed in an individual holding the general legal adviser of the department that important situation. This impression having should be possessed of that knowledge in a degree been in some degree confirmed from the report sufficient for the ordinary duties of his office. of Messrs. Whitmore and Morris, the officers We apprehend there would be no difficulty in we employed in Ireland to investigate the dethe speedy acquisition of this extent of know. tails of the several departments, we proposed the ledge, by that class of professional men from more extended investigation, the result of which whom the selection of solicitor to the boards has is now before us. On considering these papers, latterly been made, and as there can be no however, and adverting to the deliberate opinion doubt that the existence of a distinct office for of Mr. Clancy, that “the abuses of this depart. this branch of law must rather operate to “ment appear to haveoriginated principally from prevent that acquisition, we cannot hesitate to “ the want of sufficient check on the solicitor's recommend the abolition of the office, and that “ charges," an opinion which Mr. Clancy's official the principal solicitor should be equally respon- situation and high character entitle to great sible for all matters of business in which points weight, we are disposed to think that not more of Scotch law are involved as for the ordinary than the blame of irregularity and want of at. duties of his department.

tention to the charges which were made by his In offering these observations, we are aware clerks can fairly be ascribed to Mr. Waller : we that there are occasions on which the agency of are not, therefore, prepared to recommend any a practitioner in the court of session or other further specific proceeding than the settlement courts of peculiar jurisdiction must be required, of the different bills, and any since accruing due, if the solicitor of the board be not a member of on the basis of Mr. Clancy's taxation. those courts; these cases will of course be pro- There are several points of importance in these vided for by the solicitor under the direction of reports which, we doubt not, will receive the the board, according to the practice at present attention of your Lordships, and of the central pursued both in England and Scotland, in pro- board of customs. We refer particularly to ceedings requiring the intervention of a special the want of attention that has prevailed in reagent or attorney.

ference to the collection of the costs accruing in With these alterations, the establishment of certain cases to the crown; to the practice of the solicitor's office in Scotland may be taken requiring the crown to pay all the expenses as follows:

of leases, whether standing in the situation of

lessor or lessee, as well as of all contracts, and Solicitor ....... ................£1,000

bonds given under the customs laws, and even of Extra allowance, when paid 250

beneficial appointments under the board itself. - 1,250

We should enter more at length into these and First clerk..

250

other points arising out of this part of our inSecond ditto ..........

quiry, were it not that a review of this subject

leads us to recommend, as the most effectual reL1,620

medy for many of the existing evils, that the

solicitor of customs in Ireland should be placed Solicitor of the Customs, Ireland.

on a fixed salary, on the plan we have proposed Before we conclude our remarks on this branch for Scotland. of the customs department, we have to offer It appears, from Mr. Clancy's reports, that some observations on the corresponding office in the emoluments of the office have been for five Ireland.

years as follow ; viz. In our report on the establishments for Dublin,

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