Office of the inspector-general.

Office of the commissary-general of stores, &c. to the forces at home.

Office of the military agent.

Office of the superintendant of military stores.

Office of the advocate-general.

Office of the physician-general.

Office of the comptroller. Since the commencement of the coalition wars, the whole system of conducting the extraordinary expences of armies serving abroad has undergone a careful revision in the British service. Among other wise suggestions it has been recommended, 1st. That no military officer should himself have a property, or interest, in any article which his duty obliged him to provide for the public service. The object of this suggestion has in some instances been fulfilled; but it still remains with the commander in chief, and with those persons particularly concerned with army matters, to recommend its adoption in the clothing of the different regiments, regular as well as militia. The property which the colonels manifestly hold in this article, exposes the most honorable character to unmerited imputations, and affords ample means to the base and selfish of growing rich at the expence of public virtue. 2. That no payment should be made by the military officer belonging to any department (such as quarter, or barrack master general, inspector of hospitals, commanding engineers, &c.) but that every expence should be paid by the deputy paymasters general, in pursuance of a warrant from the commander in chief. 3. That all vouchers, proving any payment, should be subject to a careful and speedy examination by persons appointed for the purpose, on the spot where the expence was incurred.

In the present war, the whole of the extraordinary expences of an army serving abroad, are conducted by the means of a commissary general, who receives and has charge of all provisions and stores sent for the use of the troops from this country; who purchases, or provides, under the direction of, or in concurrence with, the commander in chief (without whose authority no service can be performed, or expence incurred) such articles as may be more conveniently obtained on the spot, and who is responsible for all monies, provisions, or stores, whether actually used, damaged, lost, destroyed, or plundered, with the condition of procuring proper certificates to prove every mode of their consumption, before he can be discharged therefrom.

A commissary of accounts also attends each army where the numbers are of sufficient importance, with a proper establishment, for the purpose of examining and controlling accounts on the spot; Both acting under specific instructions.

All monies, for the ordinary services of the army, are obtained by the means of bills drawn by the deputy paymaster abroad on the paymaster general, which bills are negociated by the commissary general, who is obliged to note the rate of exchange on the bill.