“And that newspapers will also be forwarded at a rate of three pence upon each, provided such paper is sent without cover, or in covers open at the sides.”

Transport Office, in the British service. The transport-office is a newly created board, and was instituted in July, 1794, at first for the superintendance of the transport service only; but to that employment has since been added the management of the prisoners of war, in health, at home, and abroad.

The immediate duty of this office, so far as related to the transport service, used to be performed by the commissioners of the navy; except in some instances, where the ordnance, or other departments hired the transports wanted for their own immediate service; and the present transport board have pursued the modes of engaging transports which were practised by the navy board, when the transport service was under its directions; but it was thought expedient to constitute a distinct board, to transact the business of that extensive branch of the naval service; and from the unparalleled extent to which that service has been carried during the present war, it is highly proper that every possible check and control should be put over so vast an expenditure of money.

Since the institution of this board, which took place in July 1794, to 22d June 1797, the tonnage of vessels, hired as regular transports for four or six months certain, amounted to 99,656 tons; the tonnage of the vessels hired on freight for service amounted to 178,560 tons; making the whole tonnage 278,216. The total expenditure for this service, during this period, amounted to 4,088,524l., 3s. 5d.

The total expence of this establishment for the year 1796, is stated to have been as follows:

Salaries and allowances£.8,838120
Contingent expences 3,907122
Travelling charges and extra pay to officers on distant duty 583156
Total paid by the public 13,329198
The fees which were received from individualsamounted, in the transport department, to£.2,12876
Ditto prisoners of war, to 11476
Making together £. 2,242 15 5 out of which sumthere has been paid to clerks £. 1,650; and for taxes on salaries £. 334 7 6, which is carriedforward to the account of the year 1797.
Deducting from the sum of 13,329198
The taxes paid to government33476 - 592150
And the balance carried to 179725876
The expence to the public for the year 1796, appears to have been 12,73748

In a schedule of the fees paid at the war office, and a paper describing the application thereof, it appeared, that (with the exception of an occasional arrangement made in favor of two retired principal clerks) they have been exclusively paid in certain proportions to the following clerks and officers:—

1. Deputy secretary at war. 2. First clerk. 3. Principal clerk. 4. Ditto. 5. Ditto. 6. Clerk for the entry of commissions. 7. Clerk for accounts of deserters. 8. Clerk for business of widows’ pensions. 9. Examiner of army accounts. 10. Assistant to the examiner of army accounts. It appeared on examination, that during the years 1792, and 1796, (being respectively periods of peace and war) the amount of all fees received and distributed at the war office, was in the year 1792, 4,991l. 3s. 4d. In the year 1796, 42,731l. 11s. 11d.

War Office, British service, the nature of the accounts which come into the war office, the first head consists of the annual accounts of the ordinary and incidental charges of established regiments; the second regimental extraordinaries, or incidental expences more properly belonging to established corps than to the army in general, which latter are known by the term, “extraordinaries of the army.” All claims made by the regimental agents come under the inspection of the “examiner of army accounts,” to whose office they are transmitted of course, in virtue of a general delegation of that duty to him by the secretary at war: after his examination and report, the secretary at war, in many instances, orders partial issues of money by letter to the pay master general. No final payment is made, except under the authority of a warrant countersigned by the secretary at war, and in most instances by three lords of the treasury. The regimental agents account finally to the secretary at war. They are likewise accountable to him and to the commander in chief, for every species of mismanagement or misconduct with respect to the officers and soldiers, &c.

The forms under which all payments derived from the establishment are conducted, consist of the following papers: