An Officer of Justice having discovered some instances of pillage and peculation going forward in the course of the removal of old copper and other articles, from a dismantled ship of war, complained to the Store-keeper in the Dock-yard, whose province it was to have received those articles into his charge, which were conveyed elsewhere.—He replied thus: "D—n it, mind your own business.—Such things have always been done, and will continue in spite of you and me; it will, at any rate, last our time."
While the resources of Government are fully commensurate to the liberal remuneration of its servants, so as to place them above all temptations to abuse the trust reposed in them: and while such remuneration is in itself no less politic than just, the object and view of the Author of these pages differs widely from this faithless servant of the Crown. The suggestions now offered, lead to measures, which he now trusts to the honour and credit of those respectable characters, at the head of the different departments, are in the best train of being adopted, by the total abolition of Fees and Perquisites, and a liberal Increase of Salary, in lieu of the reduction of income, which such an arrangement will occasion: Such salaries as will secure to the Nation those inestimable advantages, which always result from rectitude of conduct, zeal, accuracy, and fidelity, in the discharge of Public trusts committed to subordinate Officers. It is by this and other wise and practicable arrangements, that a confidence is to be established, "that the resources of the State will not only last our time," but extend to many generations; while the improvement of Public morals will contribute, in an eminent degree, to the happiness and prosperity of the country.
VII. An improved Mode of Keeping Accounts.
Under an impression, that very few improvements have been introduced, since the establishment of the original System, for keeping the Navy and Victualing Accounts, brought forward by King James II. when Duke of York; while the frauds which have been committed by various devices, prove some imperfections in the mode of accomptantship as now practised, since no means appear to exist, whereby deficiencies can be checked and discovered; it may be worthy of inquiry, whether many of the modern improvements, which the vast extent of our Commerce has introduced, might not be rendered useful in establishing new Checks, by means of a System of Book-keeping, which would have the same effect in detecting frauds, and discovering inaccuracies, as prevails in arranging and closing the accounts of well-regulated Commercial Establishments; adopting at the same time in the general detail, particularly in the transit of stores, some of these excellent regulations, which have been found so salutary and useful in the system of the Excise. Of the practicability of improvements of this nature there can be little doubt, since it merely depends on the exercise of that knowledge, attention, and assiduity, which, when properly exerted, has generally accomplished objects, which have often appeared impracticable to minds uninformed, or not enlarged by an extensive intercourse with the world, or a knowledge of the general affairs of life:—But as this observation can in no respect apply to the respectable and intelligent Individuals, who superintend the Great Public Concerns, which have been subject to the various abuses, which they feel so anxious to remedy, sanguine hopes are entertained, that an improvement in the mode of keeping the Official Accounts may be speedily carried into effect.
VIII. An annual Inventory of Stores.
Supposing an accurate System of Book-keeping to be adopted, and to be followed as a part of the proposed System of Accuracy, indispensably necessary, by an annual account of Stores; the advantages resulting from it are not to be estimated by the most sanguine mind. Independent of the benefits which would arise from the general accuracy, which would thus incircle the whole œconomy of the design, discoveries would be made wherever frauds or embezzlements took place, while the labour and expence, which such a task might impose, would be compensated one hundred fold, in the National advantages which it would produce.
Thus has the Author briefly gone over the whole ground, which he had assigned to himself, as comprehending every object on the subject of the depredations on his Majesty's Stores, which appeared likely to render his suggestions useful to his country, whether they relate to improved Legislative Regulations requiring the aid of Parliament, or to Measures competent for the Lords Commissioners of the Admiralty to carry into effect. In the prosecution of this task he has been stimulated in a particular degree, by the laudable and patriotic disposition, which has been manifested to promote improvements in Naval Police, and the honourable proofs he has received of a desire to render his suggestions useful.
If the period should indeed arrive (and it is to be hoped it may soon arrive) when these suggestions, or even a part of them, shall be acted upon, in a manner calculated to promote the National Interest, the Author of these pages will then feel himself gratified, and rewarded by the pleasing reflection, that his well-meant labours, in placing an important branch of the political œconomy of the country in this particular point of view, have not been in vain.