f QC A SHORT HISTORICAL SKETCH 118 AND ACCOUNT OF THE EXPENCES INCURRED Under the Heads of CIVIL LIST, PENSIONS, AND PUBLIC OFFICES; WITH SOME OBSERVATIONS ON THE CONDUCT OF THE IN A LETTER ADDRESSED TO A FRIEND. BY THE AUTHOR OF A LETTER SIGNED A FREEHOLDER OF CORNWALL. SECOND EDITION, WITH ADDITIONS AND ALTERATION*. LONDON: PRINTED FOR J. HATCHARD, BOOKSELLER TO HER MAJESTY, OPPOSITE ALBANY, PICCADILLY. 1810. THE following LETTER was published first in August 1809: the Writer has been able, in the interval, to correct some Errors, and to make some Additions. January 1810. Brettell and Co. Printers, Marshatl- Strwt, 6oldea-S<|uare, T^oniWa. Stack Anna* 5 02% A SHORT MY DEAR SIR, JlN compliance with your repeated request, I address a letter to you, containing some accounts and details respecting the expences of the Civil and Pension List, the establishments of the great offices of state, the sources from \vhich those expences are supplied, and the measures taken from time to time by government or parliament for their oeconomi- cal regulation. I most perfectly agree with you in opinion, as to the urgent call for a public exposition of the real truth on these subjects, and the probable utility of such an attempt as the present, at this important crisis ; for we all know that a set of gentlemen, associated as " political reformers/' have employed themselves with unusual industry in disseminating, by every possible mode of cir- culation, statements respecting the expences and of these establishments, tending to degrade and render odious the government and parliament of the country ; statements founded on such gross misrepresentations of facts, that it needs more than common candour to believe (what would indeed be a poor justification) that they have arisen wholly from the want of proper information. It may not be amiss, in the first instance, to make some observations on the character and views of the persons who have erected themselves into a sort of (< club of reformers," and to give a general description of the means which they have adopted for carrying their plans into effect. The leading members of this club have, in a manner, fixed their head-quarters in London; among them I could point out several individuals, whose admiration of the principles of the French revolution induced them, some years since, to take every possible step, under cover of the word " Reform," to introduce a similar revolution in this country. It might have been reasonably expected, that, after the experience which we have had in our time, every loyal or even prudent man would have watched the proceedings of these gentlemen with the most vigilant and anxious suspicion : but, unfortunately, there are among us, even at a dis- tance from the capital, some who think differently; having for years, in their private meetings, been heating their imaginations, and perplexing their own understandings, as well as those of their neighbours, with ideal models of perfect govern- ments, and faultless bases of popular representation : dissatisfied, upon system, with every existing insti- tution and with every act of every successive admi- nistration ; believing, with a confiding and almost zealous credulity, every tale of corruption detailed by the great club in their newspapers ; they have also become active reformers ; associate and cor- respond with the club in London ; are the parti- sans of their schemes, and the imitators of their proceedings. Before I enter into my sketch of our Civil List and other establishments, it may not be unneces- sary to give you, specifically and in detail, the general catalogue of grievances, which are studi- ously impressed on the minds of the unwary, through the medium of weekly publications, in debates at taverns, and in private society. They say, that " the expences of the Civil List, " detailed in that magazine of corruption, the Red " Book, are unnecessary and enormous: " The pension list excessive and unlimited : " That the salaries and establishments of office " are beyond what is necessary for the public " service." After having thus prepared the minds of their hearers to believe, that every regulation, in every department, is vicious in the principle of its insti- tution, and is the efficient cause of an unprincipled and extravagant expenditure; the next assertion is, " That all this unnecessary and corrupt expence " is defrayed by taxes levied on the public :" and, lastly, they assert, " That parliament, the constitutional guardian " of the public purse, through a defective state of " the representation, if not the partaker, is, by its '* silence and inactivity, an accomplice in this " glaring system of iniquity." Their conclusion from these premises is, that " Reform," RADICAL " Reform" in the represen- tation of the people, is the only remedy for evils so desperate and universal. I must, therefore, request you, my dear Sir, during your perusal of what I have to offer to your consideration, to keep constantly within your view the above assertions. Upon them the advocates for Reform rely, as a principal feature of their case. It is by arguments derived from such assertions, that they have misled the judgments or inflamed the passions of the unwary and uninformed : and it is by the truth or falsehood of these actual asser- tions, that their own claim to the character which they assume, namely, that of temperate, well-in- formed, wise and safe directors of t4ie public opi- nion, is to be estimated. I shall, in the first place, call your attention to the expenditure of the Civil List, which includes a very considerable proportion of those salaries con- tained in the Red Book, so confidently exhibited to the public as an object of suspicion and dislike. CIVIL LIST. (c The ordinary revenue of the king," says Mr. Justice Blackstone, " is such as has subsisted " time out of mind in the Crown, or has been " granted by Parliament, by way of purchase or " exchange, for such of the King's inherent here- " ditary revenues as were found inconvenient to " the subject." It is most clear, from this description, that the ordinary revenue of the King, charged with its present burthens, namely., the civil list establish- ment,, is as much his property, and held by him on as legal and valid a title, as that of any individual subject in the kingdom. Mr. Justice Blackstone further states, that, in the late reigns, the produce of certain branches of the Excise and Customs, with other articles, com- prising the whole hereditary revenue of the Crown, and also 120,000/. per annum in money, were set- tled on the King for life, for the support of his majesty's household, and the honour and dignity of his crown : Parliament undertaking to supply any deficiency below 800,00()/. per annum, the King receiving the surplus beyond it ; which pro- bably was considerable, as it appears from the same respectable authority (Blackstone) that these duties were computed to have produced, in some years, one million. But his present Majesty, soon after his accession, having spontaneously signified his consent, " that his own hereditary revenue " might be disposed of as might best conduce to " the satisfaction and utility of the public/' and having graciously accepted the limited sum of 800,000/. per annum (charged with life annuities of 77,000/. per annum), for the use of the Civil List; " the said hereditary and other revenues " are now carried, entered and made a part of the " aggregate fund," in the general revenue of the country. See Stat. 1 Geo. 3. c. 1. Mr. Blackstone computed, at the time he wrote, that " the public was a gainer of upwards of ." 100,000/. per annum by this disinterested bounty " of his Majesty." By which I understand him to mean, his voluntary acceptance of 800,000/. per annum in lieu of the revenues enjoyed by his predecessor. At two subsequent periods additions have been made to this annuity, viz. By Stat. J 7 Geo. 3. . . 100,000 per annum. 44 Geo. 3. . . 60,000 the total being at this moment 960,000/. per an- num, exclusive of the King's proportion of the fees of offices in the Exchequer, regulated or sup- pressed by Stat. 23, Geo. 3. of which I shall say more hereafter. The amount of these is not certain, but proba- bly, on an average of late years, is about ^5,000/. per annum. It will appear, from the following statement, that Mr. Justice Blackstone has not under-rated the advantage derived by the public from his Majesty's acceptance of a limited annuity, in lieu of the hereditary and other revenues enjoyed by his predecessor. The account from which my authority is derived was laid before Parliament in 1802, and is in my possession. It appears from thence, That the total produce of the hereditary and other reve- nues enjoyed by his late Majesty, and in lieu of which his present Majesty accepted the limited annuity of 960,000/. (as before stated), was from 1777 to 1800, both inclusive , 30,253,885 That the total sum paid by the public, in the same period, on account of the above annuity, Exchequer fees, and in discharge of Civil List debts (888,340/.) was . . 22,654 676 Leaving a balance of gain, as before explained, of . <. 7,599,209 The whole period of the account extends to 24 years ; the average annual gain has therefore been 300, OOO/. per annum. But if we take only the last three years, which is fair, as the annuity is limited and the revenues are annually increas- ing, its total amount will be found to exceed 700, OOO/. per annum, making a further gain, to be computed from the close of the account to the end of 1808, or during eight years, of 5,600,000/. Having now shewn historically the source from which the Civil List expenditure is defrayed, I shall next proceed to mention the attention which Parliament has paid to the proper and oeconoinical regulation of this establishment : In process of time the annuity accepted by his Majesty be- coming insufficient for defraying the charges on the Civil List, its attention was directed to the question, and an act was passed in 1?82 (282 Ditto to retired Ambassadors 8,975 .Compensations for Offices abolished 16,632 118,189 1th Class " Salaries; including those to sundry civil and law Officers, public servants in the Courts of Law, Re- venue Offices, and in the Houses of Lords and Commons, in the Exchequer, &c. &c. &c 81,44-8 8//* Class " Salaries and Pensions of the High Treasurer, or Lords Commissioners of his Majesty's Treasury, and the Chancellor of the Exchequer, the offices of the Se- cretary of htate, and a multiplicity of other public ser- vices distinctly named in the estimate 138,476 Total . 897,399 It is in this place necessary that I should ob- serve, that the whole of the expences above de- tailed are not at this period (1810) defrayed from 13 the funds applicable to the support of the Civil List. An increased provision has been made for the numerous branches of the Royal Family, as Mell as an augmentation of the salaries of the Judges j with a superannuation fund on their re- tirement from a^e or infirmity. o *, This increase is charged by act of parliament on what is called the Consolidated Fund, or the general revenue of the country. There may be some other articles, subject to the same obser- vation, which are in the same mode a charge on the public funds, and may, in part, be said to be in aid of the Civil List, which became unequal to its burthens. I can however say, subject to the above excep- tion, that his Majesty, from the above annuity accepted by him in exchange for his hereditary and other revenues, maintains the dignity and splendour of his crown ; in a great degree provides for his numerous family ; diffuses the royal bounty in the shape of pensions ; largely contributes to the expence of administering justice; pays his own ambassadors; and, in part, contributes to the car- rying on the great business of the state, by paying the salaries and expences of its antient and neces- sary establishments. It will not be improper to say, in this place, that at a period subsequent to that in which the estimate which I have recited was formed, the at- tention of Parliament was again called to the con- sideration of the expenditure of the Civil List. 14 The subject more than once underwent the exa- mination of committees of the House of Commons; their reports of 1803 and 1804, will, if you refer to them, prove their diligent and vigilant atten- tion to this important question. I refer you to these reports with confidence, be- ing fully convinced that if our countrymen could be induced to examine into facts themselves, they would acknowledge, from absolute proof, that no neglect or dereliction of duty is imputable to Par- liament, and treat as they deserve the obvious mis- representations of reformers on this subject. But I shall not interrupt the detail of facts which I have undertaken, by further observations at this moment. It will be seen from the reports in 1803 and 1804, to which I have alluded, that the increased expences of the Civil List (which they undoubt- edly prove) did not originate from any source of corruption, No excess beyond the estimate of 1786* will be found under the head of Pensions, none even in the provision for the Royal Family ; none for the salaries of ministers, or the establishments of office ; but the whole falls on those articles, the cost of which has (nominally at least) increased the expenditure of every subject of the country in common with that of his Majesty. I shall not enter into further details or explana- tion, having shewn, in contradiction to what has been so loudly asserted, or at times so artfully in- sinuated, by those who wish to make alleged abuses 15 their plea for radical Reform, that the Civil List expences (a large proportion of the Red Book} are defrayed from the purse of the King, and not from the pocket of the public : that there does not ap- pear to be any ground for believing what is also asserted, that these expences are conducted with a want of oecoiiomy, or applied to purposes of cor- ruption : it is also proved, that Parliament, so far from having been inattentive to this head of ex- penditure, has framed and carried into execution a plan for its economical regulation, and has oc- casionally enquired, through the medium of its committees, how far these regulations have been observed and carried into effect. Before I entirely, quit this part of my subject, it may not be wholly unnecessary to compare the proceedings whicli I have described with those that took place on the grant of a Civil List to King William in 1697: Stat. 9 and 10, W. 3. It has of late been much the fashion to speak with an enthusiastic reverence of the transactions of those days, and then to conclude with lamen- tations of our present departure from the principles of them. I most unquestionably rejoice, as much as any man, in the recollection of what passed in 168; the great men of those days preserved our religion and our liberties from destruction, by the assistance of King William, and, I trust, have placed them on a basis which will be found im- moveable. But I admire them principally because they effected all these great things, by measures 16 of firmness, wisdom, and moderation ; partaking in no form or degree of the nature or complexion of those proceedings which are, in modern lan- guage, called " Revolutionary." But although I agree with these gentlemen in their first proposition,, I must hesitate as to my admission of the fact, that the Parliament, during the reign of our present King, would suffer from a general comparison of their conduct with that of those in the time of King William. I think, at least, I may venture to affirm with confidence, that the Parliament in those dajs have shewn abundantly greater attention to the interest of the public, in the votes which they have passed respecting the King's Civil List expences, than was displayed by the Parliaments of King Wil- liam. We have already seen in detail what has been done by the Parliament of our times; I will now give you as briefly as possible a detail of what the Parliaments in King William's time did, not for- getting what they omitted to do. By Stat. 9 and 10, W. 3. certain revenues were Assigned, together with those that were hereditary, for the support of the Civil List of King William, the Parliament undertaking to supply any defi- ciency below 700,000/. per annum, and contract- ing that any surplus beyond it should be returned into the Exchequer. In three years afterwards, by Stat. 12 and 18, W. 3. the contract for repay- ment of the surplus was repealed, and the whole 17 was vested in the Crown*, in the first year of the second triennial Parliament. This repeal alone proves that the overplus must have been consider- able, and it is scarcely too much to infer, that the Civil List revenue given to King William, in point of actual numerical value, was equal to that first granted to his present Majesty (800,()00/. per annum). But I think it right to call your attention, in this place, to a comparison between the real value of 800,000/. per annum in Ifio,? and 1760, or of 96f),000/. per annum in 180y. It is by this test the merit of the different Parliaments, in point of oeconomy, is to be tried. Perhaps there are few questions which can be investigated on sure and sound principles with more difficulty,, than that \vhidi involves a com- parison of the real value of money as applied to the purposes of life at different periods. The sub- ject has, I understand, been ably treated by the late Sir George Shuckburgh, and I must refer you, and those who wish to consider the subject scien- tifically, to his treatise. * The real and marked distinction between the conduct of our present King and Parliament, and that of all former K mittee on expenditure, reported by them, and printed ; and must have been in the possession of every member of the House during several months of the last session. If, therefore, there be, or has been, any corrup- tion or mis-management in the distribution of the royal bounty, the question at least has had every possible publicity ; and most certainly has, in fact,, undergone the most minute investigation, not only lately, but in former times* But, with an exception which I shall hereafter mention, respect- ing the Pensions charged on the Civil List of Scotland, no committee has discovered any one 23 circumstance so decidedly wrong, as to make any animadversion on their part necessary. I have not even heard that any gentlemen of any politi- cal party, or of those who, under the specious title of Reformers, profess their hatred of both parties, has openly and in his place as a member of parliament, expressed his discontent on this part of the subject: I say, openly and in his place; hecause I am fully aware of what has been said about '* the Red Book" at taverns, at their clubs, and at their public meetings., where special care is taken that no man shall be heard in opposition ta bold and unfounded assertions. On my part, I neither mean to assert, much less to insinuate, that the sums implied in the shape of royal bounty have been in all cases apportioned with a perfect equality of distribution, according to the merit or wants of the person receiving it :* the royal bounty may have been taken by surprise, like the bounty of individuals ; and instances of abuse may be named, which have also escaped the vigilance of Parliament. But I do most confi- dently believe, as far as my information reaches, that not the most remote trace of corruption upon system, or of wilful negligence on the part of Par- liament (which is the real question), can be im- puted to any of the parties concerned. I have mentioned above, that the Pensions charged on the Civil List of Scotland, afford an * See 1st of Geo. III. c. \ . where distress or merit are mentioned as qualifications for *he objects of the King's Pensions. exception to some of the remarks which I have made. It is certainly true, that the Committee of Finance in 1797, and the Committee of Expen- diture in 1808, have made some observations, re- commending that these Pensions should undergo some limitation and controul. The Committee in 1808, express a hope "that the subject will un- " dergo further investigation, and till that takes " place, that no additional Pensions will be "granted."- They conclude by saying, that these Pensions are for the most part small, and two-thirds of them are granted to females. An observation that may with strict propriety be also applied to those paid from the Civil List of Eng- land. The next class of Pensions contains those which are clearly paid out of the general revenue of the country, the principal of which are charged by act of parliament on that aggregate of public taxes called the Consolidated Fund. The first general head of these Pensions, is those granted to the Prince of Wales, and the other branches of the Royal Family, in aid of the Civil List. The second, consists of those Pensions granted to the very eminent persons who have, in our times, distinguished themselves in our service, so much to their own honour and with such lasting advantage to their country. In this last will be found the names of a Nelson, a St Vincent, and an Abercromby, and many others : the services of such men cannot be too gratefully remembered, or scarcely too liberally rewarded. The total charge on the consolidated fund on both accounts was, in 1808, 282,77 '/ I must here remark, that in this list I have con- fined myself to what are strictly Pensions, ex- cluding all salaries, or compensation^ for old crown grants purchased ; such as the Duke of Richmond's duty on coals, &c. The salaries on this fund, are principally those paid to the Judges, to the Boards of parliamentary Commissioners lately appointed by act of parlia- ment, for auditing the public accounts, and some officers of the Mint. A certain portion of these are paid in aid of the Civil List. Beside the above parliamentary Pensions, other* are annually paid, which are unquestionably a charge on the public revenue, derived from tax- ation. ARMY. These are paid at the War-Office, viz. The Compassionate List .5,163 Widows' Pensions 36,673 - ,.41,83* ORDNANCE. There is also a sum annually included in the ordnance esti- mates and voted by Parliament ; it is described as con- sisting of the pay of superannuated and disabled men ; half-pay for good services of reduced officers; Pensions to widows, &c. &c. The total, 1808, 60,805 NAVY. The Pensions under this head of service, are defrayed from the produce of the sales of old stores, in the different Dock-yards, and arc applied to the payment of fixed allowances to sea officers, and persons connected with the naval service, according to a regular order of superannu- ation: their amount is 62,884 There is also a superannuation fund in this department, for masters attendant, ship-wrights, sail-makers, mast-makers, &c. &c. amounting to 6,306 Total f.69, 190 I shall now proceed to state the very few obser- vations which I have to make, on |the third de- scription of Pensions, which are said to be granted to persons who are, or have been, employed in official situations under government. In doing this, I shall confine my remarks, to what are called by the Committee of Finance, " Offices of Expen- diture," which include all the great offices of state, a list of which you will find in a future part of this letter: I do this, partly to avoid detail, and partly because the Pensions of this kind, in what are called " offices of collection," are few and of a very trivial amount. I am not in possession of sufficient documents, to enable me to state with precision how much of these Pensions is paid by the public, and how much from funds to which they are not contri- butors. I must therefore content myself with saying, that they are discharged in various pro- portions from the Civil List, and from what is called " the fee fund of an office" (a term I will hereafter explain) ; and partly also from the gene- ral public revenue. These Pensions are charged on, and make a part of, what is called the esta- blisbment of an office, and are paid under various authorities ; being in some cases voted by Parlia- ment on estimate, as part of the expences of the general department; in some cases they have been created by a Treasury letter or minute of that Board ; and in others, they have been created by the authority of the office where they are paid. The total amount so described was, in 1808 . 43,422 I cannot close this part of my subject without declaring my satisfaction, that the Committee of Expenditure in 1808, have expressed some dissa- tisfaction with this head of Pensions. They are" not, in my judgment, granted by such an autho- rity or under such a controul, as gives the public sufficient security against abuse. It becomes, how-^ ever, unnecessary to argue this question: as it has been already submitted to Parliament by Mr. Mar- tin, in a series of resolutions which, modified by the Chancellor of the Exchequer, are now under reference to a committee. See Appendix. Their are also a few pensions not included in tlie above, which are paid from the Civil List : they relate to the offices of the Lord High Steward and the Master of the Horse their amount, 7,454/. After having given you in detail an account of the Pensions paid by the Royal bounty, from the King's personal funds ; and also of those paid by Act of Parliament, or otherwise, from the public revenue for the establishments of the Royal Fa- aaiJ}^ or as a reward foj useful or distinguished 28 public services ; I feel it necessary that I should add, as far as I am enabled to do it, something respecting the following heads of expenditure, viz. 1st, Compensations for loss of offices, which it has been judged expedient to abolish or regulate. Qdly, Sinecure places, or offices executed wholly or chiefly by deputy. On examiningthe list of " Compensations/' it will be found that the principal part of the expences in- curred under this head., arises from compensations given for offices abolished by the Civil List Act (2d Geo. III. cap. 82.) beforere ferred to; and, 2dly, from the compensations granted in Ireland on account of offices lost by the union. The amount of compensations is said by the Committee of Ex- penditure to exhibit a sum continually decreasing, as the lives of those entitled to them gradually fall in. The compensations paid in Ireland, fall wholly on the revenue of that country. I do not attempt to give you details of expenditure in any instance respecting that part of the kingdom, not being in possession of sufficient information ; and I am unwilling to say any thing on imperfect authority, or which I am not able to explain. The compensations paid in England, exclusive of those charged on the Civil List, amount to a sum not worthy notice, and do not arise in any of the " Offices of Expenditure" to which I shall con- fine my observations. 29 Sinecures and Offices executed wholly or chiefly by Deputy. These situations are described by the Com- mittee of Expenditure as being somewhat in the nature of pensions ; because money is paid where no service is performed. But they are still consi- dered as partaking of the nature of offices, from the name of official business having been conti- nued after the functions are become extinct and obsolete. I think this description not universally accurate ; it applies only to those cases where the whole business of a department has ceased. But there are many cases, both in the exchequer and the courts of law, where only the head officer holds the sinecure, and the office remains efficient in the hands of a deputy and clerks paid by him. It will be seen, on inspection of the report from the Committee of 1808, that this source of ex- pence has been derived almost entirely from our ancient institutions. Having thus generally explained the nature of existing sinecure places, I shall, in the first place, advise you, my dear Sir, to read the observations made by Mr. Biuke on this subject, in his justly celebrated speech on oeconomical Reform (Feb. 1807), and also those made by the Committee of Finance in 1797. (22d Kept. p. 19.) I think I can mention these authorities with confidence : Mr. Burke's speech was the prelude to a most extensive plan of practical Reform which was to a considerable degree carried into 30 effect; and I may add, that it contains such clear and satisfactory information as to every point connected with the objects proposed to be reformed, such a comprehensive view of the pre- sent, prospective, and collateral efft.'.s of what he proposed to be done ; such wise, sound, saga- cious, and just principles, on which future reforms should be planned and executed, that it may be considered as the land-mark which all those who venture to launch out on this perilous subject must constantly keep in view. I can also speak with confidence as to the deli- berate opinions formed by the Committee of Fi- nance, whose chairman was the present Speaker of the House of Commons, (the Rt. Hon. Charles Abbott.,) the extent and accuracy of whose infor- mation is universally admitted. I think you will discover, from the perusal of these documents, that the real constitutional question for your deci- sion is, not whether any sinecure places should be permitted to exist, but to what extent and amount their existence is consistent with the in- dependence and the prosperity of the country. I shall now proceed to state, as far as I am able, from the documents I possess, though I fear not with the 'perfect accuracy I could have wished to attain, the actual amount of sinecure offices, in- cluding those executed by deputy, when the office itself is efficient, jbut the head-officer per- forms no service in person. The first sum that I shall mention, amounts to 31 somewhat above 39,000/. per annum, and includes all sinecures of which I have any knowledge, (see 3d Rep. of the Committee of Expenditure,) except those in the exchequer, the courts of law, inclu* ding the ecclesiastical and admiralty jurisdictions; and lastly, those connected with the civil admi- nistration of Scotland. The salaries comprised in this sum of 59,000/. are paid partly from the Civil List, partly from fees paid by individuals, partly by the revenues from particular and local jurisdictions, and partly from the public revenue : the proportions I cannot ascertain. The next division of sinecure places arises wholly in the Exchequer : the sum paid in respect of which, amounts in gross to upwards of 62,000/. per aim. The whole of this is not paid to actual sinecure officers ; I believe, however, that a great pro- portion of it is ; part is undoubtedly paid to efficient officers, but the return is so worded as to render it impossible to distinguish the profits of the sinecure from those of the efficient officer. I shall go fully into this subject: It appears, from the Appendix to the Reports of the Com- mittee of Accounts in 1781, that the principal officers on the ancient establishment of the Ex- chequer, are paid partly by a small salary, but principally by fees on the issue of public money. I speak from conjecture, when I say, that it is probable that some doubt arose concerning the 52 extent of those fees at some time during the rei:;n of King William ; but it certainly appears, that in that period a list of them was made out by the then Barons of the Exchequer, and they were de- clared " ancient, just, and legal;" they were also reduced into form, specified in a table, and sub- mitted to both houses of Parliament. In 1783 an act passed, (23d Geo. III. c. 82.) which enacts, that on the death, surrender, &c. of certain principal officers in the Exchequer, the above fees should not be paid to their successors, but should be carried to a fund for the payment of fixed salaries to some of them ; the offices of others being by the same act wholly abolished. It fur- ther directs, that two-thirds of the surplus of those fees, after payment of salaries, should be carried to the account of the consolidated fund, and one- third in aid of the Civil List, as I have already mentioned. Some of the principal officers are still alive and remain on the ancient establishment, and retain their proportion of the ancient fees ; but the pub- lic has derived from the death of others a very large portion. I can collect from the actual accounts of the consolidated fund in my posses- sion, that its income has been increased from 1801 to 1809, by no less a sum than 437, 842/. by the provisions of this act, or an average of up- wards of 48,000/. per ami. A very considerable addition will arise when the regulation takes com- plete effect on the decease of the surviving officers 33 on the old establishment. I cannot state it accu* ratHy from the information 1 possess. The next sum I shall mention, under the head of sinecure places, and places executed by deputy, (between which I see a distinction,) arises princi- pally from a distribution of fees paid by suitors in the courts of justice to particular officers of the courts, including the admiralty and ecclesiastical jurisdictions; but their emoluments are also de- rived from the produce of other funds, to a much smaller amount. The sum total, if I calculate sums accurately, amounted in 1808 to upwards of 7I,000/. per ann. On considering the amount of this sum, my first impressions lead me to conceive that measures tending to immediate and radical reform ought to take place. In the zeal of the moment I conceive that no probable difficulty could occur in pursuing the usual and just plan of preserving the interest of present possessors; and, on their decease or ter- mination of interest, of carrying the fees to a general fund, for the payment of fixed salaries, to such officers as it might be deemed, after consi deration, adviseable to retain. But, having pursued my usual course of investi- gation of the subject, I am convinced that great, if not insurmountable difficulties will be found in adopting any general plan in this very compli- cated and delicate question : 1 never considered any subject to which the wise maxim of " Festina lente" is so completely applicable. My first en- c 34 quiry was into the title, by which these officers enjoy their fees and emoluments; and on this head I find, from Blackstone's Commentaries, (book 1. c. 8. | that one branch of the King's ordi- nary revenue, before-mentioned, formerly arose from certain fees paid by individuals (being suitors in the courts of justice), which have, in part at least, been granted out, by the Crown, from time to time, to different officers. It appears to me that the legality of these grants is not only confirmed by ancient usage, but in one instance (affecting, it is true, oniy particular cases) by an act of parliament (7th Ann), which restrains future grants of them for any longer term than that of the life of the Sovereign who grants them. This restraint on future grants seems to admit the legality of all former grants indirectly, and of all, consistent with it, directly. It way be well supposed, from this general description, that the persons possessed of these fees, hold them under every possible variety of tenure and of interest. Some hold during pleasure; others during good behaviour ; others during life, as a freehold ; others during the life of the longest liver of two lives.; others of three lives ; some hold to them and their heirs; in one instance, to him and his heirs male ; one says that he holds " in perpetuity;" another, " for ever." (See Appendix to 2/th Hep. of Com- mittee of Finance, 1797-) The same variety is discoverable in their appointments; some hold -by patent from the Crown; others under the S5 King's grantee; and again, from the grantee of a grantee. In some cases, the return states in terms that the appointment was obtained by " purchase," a practice openly acknowledged and sanctioned by ancient invamble usage. I certainly feel that, as I speak only from such information as can be collected by an individual, I should go much beyond what becomes me, if I were to venture to recommend any particular measure in any case; but, a very slight considera- tion of what I have above stated, will convince any man of cool and temperate mind, that few, very few men can be qualified to decide what ought to be done in a case involving such a variety of rights and interests, all of -\\hich must be at- tended to ; for I cannot too often repeat, that any deliberate violation of an acknowledged private right will, by its consequences, create mischiefs ten-fold greater than can arise from the conti- nuance of any office which may be reasonably ob- jected to. I cannot, however, so far depart from my first impressions as not to express a hope that some means may be devised for a future ameliora- tion of the system ; though it seems perfectly evi- dent that the public revenue, or the individual guitors, can derive at present no advantage in point of emolument, from any reform that may take place. I see Mr. Martyn's resolutions attach only upon detached and separate points; but it appears, from the Report of the Finance Committee, before c 2 36 alludecTto, (27th,) that both the Crown and Parlia- ment have continually interfered to prevent any encroachment or abuse in those fees ; and that a general survey of them took place in 1732, in vir- tue of a Royal commission which was issued in consequence of a report from a Committee of the House of Commons, at the head of which was Lord Chancellor Hardwicke. The only remaining head of sinecure places arises from the ancient civil establishment of Scot- land ; the salaries of which are paid partly from the crown revenue there, and partly from the pub- lic revenue of Greit Britain. The total amount, anno 1808", was 29.320/. I know not how far, or to what extent these offices can be regulated, consistently with the articles of the Union. I cannot conclude this article without stating what has actually been done respecting sinecure places within these few years, in certain depart- ments. By 38. Geo. III. no less than 196 sinecure places were abolished in the Customs, giving a profit to the public of 42,6o5/. per ann. It will be found, upon examination, that in for- mer times the office of the Mint afforded, at the periods of re-coinage, an " excessive" profit to the Master, who was entitled to certain fees per pound, on the coinage of bullion. (See 24th Rep. Com- mittee of Finance). By ^tat. 39- Geo, III. the ancient fees of the 37 office were wholly abolished, and the Master is paid, in lieu thereof, a fixed salary of 3000/. per annum ; in return for which, he is obliged to re- o ceive all bullion tendered fora coinage, is respon- sible for its safe custody and for its delivery, coined of the due standard. I do not, by any means, present the above arti- cles as including the whole of Modern Reforms; I know there are more; but I think it unneces- sary for me to go into further detail, especially as I trust this will be much better done at some fu- ture period, by some person more fully qualified for the office. I have heard that the office of Apothecary-General has been the subject of a late and very salutary regulation. I shall now proceed to make some observations on Public Offices. PUBLIC OFFICES. IN submitting to you my observations on this part of the subject, 1 shall confine myself entirely to the charges and establishment of those offices which are called *' Offices of Expenditure." The expences of the " Offices of Collection " are every year submitted to Parliament in the state of a per- centage on the sum collected ; in an account, the form of which was recommended by the Commit- tee of Finance in 1797. The account itself is very voluminous, comprehending every general head of receipt and expenditure. 38 I must observe, that the payment of these offi- ces, and the sources of expences which I have be- fore particularized, under the head of the Civil List, and Pensions, comprehend a much larger extent of the public expenditure than what will be found in the " Red Book," so much the object of abuse by our declaiming Reformers; who, among other reasons for this practice, have very prub bly been induced to adopt it, because similar decla- mations against the u Livre Rouge" 1 in France had o o no small effect in producing the revolution in that unhappy country. I shall add a list of the several offices of expenditure above alluded to. Of ice. Charge. Admiralty, of. :'5,83S Navy Office 43,334 Pay Office (Navy) 27,38 1 Transport Office 20,0 ' Victualling Office 3,036 War Office 43,199 Pay Office (Army) 27,2.9 Barracks 24,404 Or.iiinnce 108,522 Secretary of State, Home . . 17,884, Ditto, War 17, ','84 Ditto, Foreign 18,6fj4 Treasury 54.53J ..431,393 I shall, in the first place, give you a general explanation of the several funds, from which the expences of maintaining these great puhlic esta- blishments are supplied ; from which it will appear, that only a proportion of the expence of maintain- ing them is taken from the pocket of the subject. 39 The several funds are derived, l.rf, From the Civil List; that is, the property of the Crown. 2d. From the Fee Fund, or fees of office, paid by individuals. 3d. From the Puhlic Revenue. I shall, in the first place, explain what is meant by the " Fee Fund" of an office. It appears from the report of the committee appointed by act of Parliament in 1780, to inquire into the fees, gratuities^ perquisites, and tmolu- ments, of the several offices of government ; that various fees were payable to different officers per- sonally, in several departments, on the issue of certain documents, or on account of business done for individuals, and not to the office generally. The many bad effects of such an arrangement, were obvious; and among the principal., was the great inequality that it occasioned in the payment of the different servants of the public. By the advice of these commissioners, I believe, a general Fee Fund was first established at the office of the Treasury, the regulations for which were, in effect, " That no fees, gifts, or perquisites, " should be received by individuals ; but that a " clerk should be appointed for collecting all fees " heretofore taken, with a table for his guidance, " specifying the sum due 041 eaeh instrument ; the te fixed salaries of all officers and clerks on the " establishment, are defrayed from this fund, as " far as it extends; if it should exceed the total 40 n of any individual, nor rumour, however general, can justify the vio- lent measure of universal disfranchisement, without proof of criminality legally involving forfeiture. The great charter says, as applied to persons, " Nemo.aliquo modo dextruatur nisi per judicium lf pttrium suorum r el per legem terra." The same wise and equitable maxim may surely be applied, with equal force, to rights vested in persons, as to \.he persons possessing them If persons deriving rights or franchises from the Crown, to be used for the bene6t of the public, be duly convicted of abusing their trust, disfran- chisement is no injury to them, but an act of jus- tice to the public. But let the conviction be " per judicium parium," by unbiassed judges, forming their judgment on proof, and not on the evidence of common rumour. Certainly, let not these judges be such reformers as I have men- tioned before; whose prejudices,, habits, and pas- sions, render them incapable of forming an un- biassed determination. Of all the destructive principles of action, none has been found in practice to be more decidedly hostile to the existence of civil society, than that of a claim to the abolition of personal rights, on the alleged plea of public convenience or neces- sity. It makes power arrogant and oppressive, on capricious and arbitrary theories ; and renders right nugatory and defenceless. The general rights to life, property, or liberty, are weakened by the admission of such a principle on any spe- cious pretence. They are absolutely gone, when it is adopted by power as a rule of action. I do not speak on a theoretic view of the question, but from the actual practice of France in the ear- liest days of the Revolution. The plunder of the church, and the murder of its ministers, imme- diately followed the admission of this detestable principle. Convict first, and then disfranchise. With this sentiment all will agree. It has been acted upon (with the approbation of all men not inte- rested) in the cases of the boroughs of Shoreham, Cricklade, and Aylesbury, in our times and in our recollection. , But do irregular transactions, in cases of elec- tion, take place only in boroughs ? Are its worst vices, envy, hatred, malice, and ail uncharitable- ness? excluded from all elections but those of bo- roughs? Are there no tumults or riots, no bribery, corruption, or perjury, at other elections, besides those of boroughs r Let gentlemen recollect the two contested elec- tions for the county of Middlesex. I do not 36 speak here from rumour or from prejudice, but from proof derived from legal evidence. Every vice, more or less incident to every election, exist- ed on those events to an extent and with an enor- mity never before witnessed. Many persons, con- victed of wilful perjury at those elections, are now suffering the punishment of their crimes on the shore of Botany-Bay. AH this took place on tl:r election -of Sir Francis Burdett the great champion of Reform the patron and adviser of all reforners. But this gentleman., forsooth, has atoned for all these mischiefs, by a new plan of perfect pu- rity, suggested to him by his having been invol- ved (through wicked agents, no doubt) in prac- tices diametrically opposite. Other persons, of the common mould, obtain their claims to purity and perfection from the habitual practice of \ irtue. The records of the Middlesex election do not Exactly prove this to be his case ; but what is most wonderful in the transaction is, that exactly the same plan in substance was suggested to the French Reformers, by the same means probably. It, however, soon failed there. In this new mode of election, all is to be per- fect, peaceable, and incorrupt ! Though every man, almost, is to have a vote, yet all the elec- tions are to be finished in one day ! No sheriffs, mayors, or bailiffs ; no lawyers, and therefore no strife ; all is to done by the overseers of the 57 poor ! ! ! Whether these elections are to be an- nual or triennial, we are not told ; but only, that the present duration of Parliaments shall not continue. I shall not condescend to argue upon such a plan. No man could expect a quiet home in any parish. Cabal would enter every door, and a perpetual canvas disunite every family. Every parish would become a borough, with its worst vices. Envy, hatred, malice, and all unchari- ta.bleness, would possess an universal and uncon- trolled dominion. Before I conclude this long letter, I will briefly recapitulate the several sums paid on account of the various descriptions of pensions, distinguish- ing the funds from which they are paid. PENSIONS PAID FROM THE KING'S FUND. 1st, From Civil List, limited by act of Parliament . 89,067 2.d, From the Offices of Master of the Horse, and of the Lord High Steward , 7,454 3d, Charged on 4 1-half per cent, duties 30,497 4th, Civil List of Scotland 36,506 5th, Charged on revenues of Gibraltar, &c 3,589 Total . 167,113 PENSIONS PAID BY THE PUBLIC. The Royal Family and other distinguished persons, charged on the consolidated fund . 282,773 Pensions annually paid, being in the nature of the Invalid Establishments. Army ..41,836) Ordnance 60,805 171,831 Navy , 69,190 > ..454,604 .58 Pensions charged on the Fee Fund, or establishment of dif- ferent offices 43,42? The establishment of offices ".431,393 Deduct Pensions above stated 43,432 387,971 I have, as you will recollect, in the very be- ginning of my letter, stated, that on a very mo- derate computation, the sum gained by the public by the exchange of the King's hereditary and other revenues, for an annuity of 900,000/. might be estimated from the close of 1800 to the close of 1808, at 5,600,0001. I am inclined to think, that the amount of all the pensions and the public official establishment which I have described, as Jar as they are defrayed by the public, does not in the same period (1801 to 1808, both inclusive) amount to the same sum, but falls short of it. So that, in one sense, all the public pensions, and all the public offices of expenditure, may be $aid to have been paid by the King., and not by the public, during the above period of the last eight years. The actual amount of the Pensions paid from the consoli- dated fund to the Royal Family, and other distinguished persons, in the period, was L. 1,177,195 (i.e. From ,801 to 1805!, both inclusive,) I am not able to ascertain the actual amount paid to the Army, Navy, and Ordnance, during every year of the period, but taking it at 3-4ths of what it was in 1808, (171, &31/.) or at 128,S74/. per apnum, for eight years, ^ 1,030,992 Carried over . Z. 2,208,187 59 Brought over . .1.2,208,187 The total charge .of the Public Offices, including the Pen- sions on the establishment, was, in 1808, 43I,393/. ; but it appears, that this expence is only in part defrayed by the public, but is also supplied by the Civil List and Fee Fund. It is also certain, that the expences of office have not been so great during each year of the period, as during the last, -say, 3-5Un> on the total 43 1 ,393/. or 258,83j/. for eight years 2,070,680 Total paid by the public in eight years. . L. 4,878,867 The gain before stated to have been derived by the public from their bargain with the Crown, in the same period, was .-.... 5.600,009 Net gain by the public . . . Z. 721,133 The final balance, therefore, of gain by the public, would be 721,135/. The calculation above is certainly only of conjecture, on which I do not found any conclusion ; and I think I might add another, equally one of conjecture, which is, that this sum of ?2J,135/. would defray the charge of all the sinecure places during the above period, including even those in the Exchequer and courts of justice; but most certainly all that are paid from the public revenue. I do not mean to argue from hence, that be- cause the public have in fact paid little, or per- haps nothing, towards supporting these national establishments, therefore Parliament should relax in its vigilance : I mean no such thing : on the contrary, no Reformer, however zealous, can more strongly inculcate and enforce the necessity of the daily vigilance of Parliament on all questions where the public money is concerned, than myself, It may be somewhat of a digression, but I am in- duced to think that there was a time when those who are now compelled to oppose the persons who come forward as Reformers, might, on full expla- nation,, and perhaps with some mutual conces- sions, have agreed with those among them whose views are disinterested and honest: but I fear these days are passed ; and, from private as well as public feelings, I deeply regret it. The ques- tion of Reform has now been taken up by such men, and conducted in such a manner, with the concurrence of those who were before moderate, that the hope of union, for wise and salutary purposes among those who mean well, is, I fear, hopeless. Repeated steps have been taken, of a nature gradually to introduce distrust, where there was confidence ; and the cold distance of reserve, where there was openness and warmth. But complaint is fruitless; I shall therefore close this long letter; and will endeavour to. collect into an Appendix, some documents, which will establish,, beyond contradiction, the fact, that the labours of Par- liament in the public service, on these points, have been incessant, and that the regulations of office, besides those in our statute-books, are of very considerable extent. That they have not been perfectly effectual, I admit ; and that they never will or can be so, I am certain ; from a cause that affects you and myself, and all the Reformers that 61 ever existed the imperfection of the nature com- mon to us all. I am convinced, that the importance of the subject will excuse the length of this letter. It contains a multiplicity of detail, collected from various sources. I have spared no labour in being accurate, nor have I taken a single fact from a document that is not authentic. It may contain some errors, but they are not wilful ones ; nor, if they be pointed out, will I make them so by per- severing in them. I shall conclude, by quoting a passage from Hooker, which very forcibly describes the advan- tages possessed by those who address the public under the plausible character of Reformers, and the disadvantages of those who oppose them. I, however, rely on the good sense of my country- men for a fair hearing ; and on their good spirit, for fair play. The passage from Hooker is as follows : " He that goeth about to persuade a multitude " that they are not so well governed as they " ought to be, shall never want attentive and " favourable hearers. Because they know the " manifold defects whereunto every kind of go- " vernment is subject. But the secret lets and " difficulties,, which in public proceedings are in- i{ numerable and inevitable, they have not ordi- " narily the judgment to consider: and also, be- " cause such as openly reprove supposed disorders u of the state, are taken for principal friends to 62 " the common benefit of all,, and for men that " carry singular freedom of mind. Under this " fair and plausible colour, whatsoever they utter " passeth for good and current : that which is " wanting in the weight of their speech,, is sup- " plied by the aptness of men's minds to accept tc and believe it. Whereas, on the other side, if *' we maintain things that are established, we " have not only to strive with a number of pre- *' judices, deeply rooted in the hearts of men, 44 who think that we serve the time and speak in " favour of the present state, because thereby we " either hold or seek preferment. But we have " also to bear such exceptions as minds, so averted " before-hand, usually take against what they are " loth should be poured into them." I have now,, my clear Sir, no more than to sub- scribe myself, Your faithful and humble Servant, A FREEHOLDER OF CORNWALL, January 1810. APPENDIX. List of Committees formed by Parliament, for examining the Public Expenditure. Commissioners of Public Accounts (Stat. 20 Geo. III.) 1st Re- port, dated Nov. 27, 1780; 15th and last, 19th Dec. 1786. Commissioners of Enquiry, into the Fees, Perquisites, and Emoluments of Office (25th Geo. III. cap. 19), 1st Report, llth April, 1786 ; 10th and last, 30th June, 1788. Commissioners to examine into the Emoluments in the Cus- toms, (29th Geo. III. cap. 64). Select Committees of Income and Expenditure, March 21, 1786; May 10, 1791. Committee of Finance, 1st Report, March 1, 1797. 36th ditto, June 26, 1798. Committee on Civil List, 1803, 1804. Naval Commissioners, 43d Geo. III. cap. 16. 45th Geo. III. cap. 46. Military Commissioners, 45th Geo. III. cap. 47. Committee Public Expenditure, appointed 7th July, 1807. The above List includes only investigations on an extensive cale, and of general notoriety. A multitude of other enqui- ries, on a smaller scale, affecting only particular objects, may be found in the Journals during the same period. PROCEEDINGS. Number of Acts of Parliament, in consequence of pro- ceedings of Commissioners of Accounts 16 Dumber of Acts of Parliament, in consequence of Finance Committee . 30 64 For particulars, see Index to the Finance Committee, title, " Acts of Parliament." The Index to the Statutes, from 1786 to this date, will show under their different titles, at least as many more. See title " Public Accounts, Offices and Officers." But all regulations do not require Acts of Parliament ; a multiplicity of transactions of this kind take place without it, and escape all public notice. For proceedings of Government, in consequence of the recommendation of the Finance Com- mittee, see title, Proceedings^ in the last volume of the Reports of the Finance Committee, which comprehend the following heads of service : Customs Excise Stamps Post Office Tax Office Salt Office Hawkers and Pedlars Pension Duties Treasury Secretaries of State Admiralty Transport Office Secretary of War Ordnance Exchequer A mere abstract of regulations, since 1786, would fill a volume. The last I have heard of, is the abolition of all fees at the Custom-house, mentioned in Mr. Huskisson's admirable speech in answer to Mr. Wardle on the last day of the session 1809. I shall conclude this Appendix, by giving the Resolutions of Mr. Martin, before mentioned (as altered by Mr. Perceval), at length, copied from the House of Commons papers of the session 1809. COMMITTEE UPON PUBLIC OFFICES, 1809. 1st. That it is the opinion of this House, that the utmost at- tention to ceconomy, in all the branches of Public Expenditure which is consistent with the interests of the public service, is- at all tiuuN the duty of this House. 65 * 3d. That, for this purpose, in addition to the useful and effective measures already taken by Parliament, for the aboli- tion and regulation of various sinecure offices, and offices exe- cuted by deputy, it is expedient to extend the like principles of abolition or regulation to such other cases as may appear ta require and admit of the same. 3d. That, for the purpose of bringing under the immediate notice of Parliament all increase or diminution in the salaries, emoluments, and expences incurred for official services in all public offices, an account, showing the increase or diminution which may hare taken place during the preceding year in the same, shall be laid before the House, on or before the 25th day of March, in each year, if Parliament should be then sitting, or within forty days of the commencement of every session of Parliament ; distinguishing in suck account any in- crease or diminution in the number and amount of super- annuations belonging to. such offices, and distinguishing also any compensation for offices abolished, or special allowance or remuneration granted to any person in such offices for good services, charged upon the incidents or other funds of the same ; from any increase or diminution in the permanent esta- blishment of such offices, and specifying, in case of super- annuation, compensation, or special allowance, the services of the parties, and the grounds upon which the same has been granted, and the proportion which such superannuation bears to the salary, which had belonged to the person to whom the same has been allowed. 4th. That it is expedient that allowances, in the nature of superannuations, to persons w r ho have been employed in the civil departments of the Navy, Ordnance, or Army, should no longer be included in the general estimates for those services, but that they should be annually presented to Parliament in estimates, separate and distinct from such general estimates, and be separately voted by Parliament. 5th. That all pensions, and allowances in the nature of superannuations, or compensations, hereafter to be granted, to any persons employed in any of the public offices, or hold- ing any civil employments in any other branch of the public 06 4 service, should not be comprised within the amount of pe granted or grantable out of the Civil List, but shall be provided in the following manner : J. In those offices where the establishment of the office is paid out of a fund created by the fees received in such offices, or out of the revenues collected under the management of the same, all such allowances in the nature of superannuation, and all such compensations and special allowances or remunerations as aforesaid, should be charged, in the first instance, upon such fund or funds ; and in case of such fund or funds being found deficient for the payment of the establishments and above-mentioned charges, such deficiency shall, in the offices of the Secretary of State, the Treasury, and the Privy-council, be defrayed out of the Civil List ; and, in all other depart- ments, shall be presented to this House annually, when such deficiency shall occur, by way of estimate, and shall upon such estimate be provided for by this House. 2. When there is no such fund or funds, the whole of such superannuations and other allowances as aforesaid, except in such departments as are charged and chargeable wholly upon the Civil List, shall be presented annually to Parliament by way of estimate, and shall, upon such estimate, be provided for by this House. 6th. That it is expedient, that the total amount produced by the sale of old naval stores, should be paid over to the Trea- surer of the Navy, and be credited by him in his account with the public, and be applied to the ordinary services of the navy ; and an account thereof annually laid before this House, together with the navy estimate. 7th. That it is expedient that all naval pensions and allow- ances now existing, or hereafter to be granted by the Admi- ralty, under the authority of any order in council or otherwise, should not be assigned upon the said fund of old stores, but should, within one year from the granting the same, be pro-i duccd to Parliament by way of estimate, and upon such esti- mate be voted and provided for by this House; distinguish- ing in such estimate all new pensions or allowances, granted within the preceding year, from those which had been h>- 67 eluded in any former estimates ; and that such pensions and allowances as are at present charged upon the said fund of old stores, shall remain chargeable upon the same, till some other provision shall be made by Parliament for the payment thereof. 8th. That the pensions granted to persons who have served the Crown in foreign courts, have greatly increased in number and amount since the. act of the 22d year of his present Ma- jesty, chapter eighty-two ; although the same has in part arisen from the state of Europe, it is expedient to check their fur- ther increase ; and that the remuneration granted should bear a due proportion to the service performed, and that no such pension should exceed 2,00 after the expiration of the interests now vested in pos- session or reversion in the same, be regulated ; and that the emoluments of the same, beyond the amovmt of such salary as may be provided for such offices respectively, be applied to the discharge of the salaries of the Judges, or other officers in the establishment of such courts respectively, and the surplus, if any, be carried to the consolidated fund of Ireland. i 12th. That a bill, or bills, be brought in to carry into effect ?uch of the said resolutions as may require to be provided for by Parliament. THE END. Brettell and Co. Printer*, Han>*l)tTrt. Gulden-Square, Londoa. =0 =- J A 000 096 751