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his hands unapplied to the services, charges, | be lawful to and for the commissioners thereand demands to which the same was liable, by appointed, or any three of them, and they should be paid into his majesty's exchequer, are thereby empowered, authorized, and reat Westminster, and be applied to such ser- quired to examine upon oath (which oath vices as should then have been voted by the they or any three of them are thereby autho Commons of Great Britain in the then pre- rized to administer) among others, the paysent session of parliament; and Powell was master-general and deputy-paymasters of his thereby directed and required to pay the majesty's army, and all other the officers in same accordingly.] the office of the said paymaster. All which officers and persons are thereby directed and required punctually to attend the said com

March 18th, 1783, at a board of treasury -Present, Mr. Pitt; Mr. Jackson; Mr.missioners at such time or place as they or

Eliot.

My lords having directed inquiry to be made, whether the balances due from accountants recited in the act of the 21st of his present majesty have been paid into the exchequer as was directed by the said act, find that the state of them is as follows:

Then follows an enumeration of several items, among which is this

8

any three or more of them shall appoint; and also to observe and execute such orders and directions as the said commissioners or any three or more of them shall make or give for the purposes before mentioned."

Under the authority of this act the commissioners on the 27th September 1780 issued their precept to John Powell, esq. cashier to the paymaster-general of the forces, and only acting executor of the last will and testament

master of his majesty's forces, directing him to make up an account of the receipts and payments of the said Henry lord Holland as paymaster, and to state the balance of cash then remaining in his hands due to the public upon the account aforesaid.

Imprest monies repaid by the hands of J. of Henry lord Holland deceased, late payPowell, executor of lord Holland. Balance in the hands of the ac- £. s. d. countants according to the act 256,456 2 4 Money paid into the exchequer - 232,515 4 8 Payments into the exchequer less than the sums in the act --- 23,940 17 Transmit the list to the solicitor with the names of the agents or representatives, and direct him to call upon them immediately to pay the remainder of the balances on pain of process being issued against them, without any delay, apprizing him that the sum due from Mr. Powell turns out to be much more than above stated.

Read the opinion of the attorney and solicitor general on the case laid before them, respecting the conduct of Mr. Powell and Mr. Bembridge in keeping back the articles | of charge which they have lately inserted in lord Holland's accompts, and also on the propriety of admitting the voucher produced by Mr. Powell in discharge of the sum of 2,845l. 17s. 10d.

Transmit copies thereof to lord Sydney and the secretary at war. Acquaint the auditor of the imprests that he must not allow the voucher for 2,845l. 17s. 10d. in the final accompt of lord Holland, till further evidence is produced of its authenticity, and direct the solicitor to proceed in the manner recommended by the attorney and solicitor general.

[The following is the Case laid before the attorney and solicitor general, with their opinion thereon.]

CASE.

By an act passed in the 20th year of his present majesty, cap. 54, intituled, "An act for appointing and enabling commissioners to examine, take, and state the public accounts of the kingdom, and to report what balances are in the hands of accountants; it is, among other things, enacted, that it shall and may

On the 20th February 1781, Mr. Powell attended the commissioners, in obedience to their summons issued for that purpose, and was examined upon oath respecting the said account, and the nature of his office, and again examined on the 26th February, and the 9th, 12th, 15th, 19th, and 28th March 1781, and his examination reduced into writing, wherein he swears that he is the only acting executor of Henry lord Holland, late paymaster-general of the forces. That the sum of 256,456/. 25. 4d. mentioned in his return to the precept of the board issued upon the 27th of Septemthe whole balance then remaining upon the ber last, was, to the best of his knowledge, account of the said Henry lord Holland as paymaster-general of the forces. That lord Holland's accounts ended on the 24th June, 1765, and his final account was delivered into the office of the auditor of the imprest on the 11th January 1772.

The accounts certainly were delivered into the auditors office as early as Mr. Powell has sworn; but the same did not come in course of examination until long afterwards; but an act having passed in the 21st year of his majesty's reign, directing the several accountants, whose balances were reported by the commissioners, to pay in the same; Mr. Powell, in part compliance with the directions of the said act, paid into the exchequer two several sums, amounting together to 232,515l. 48. 8d., whereby the balance sworn to by Mr. Powell, and reported by the commissioners, was reduced to the sum of 23,940l. 17s. 8d.

In the mean time the auditor proceeded in the examination of the account, and by the end of November last completed the same,

and struck a balance with the approbation of Mr. Powell, when it appeared that instead of 23,940l. 17s. 8d. the balance amounted to 68,0087. 6s. 6d., and Mr. Powell having agreed to such balance, the same was wrote in pencil in the margin, as is usual in the office, and a state thereof delivered into the treasury, accompanied with a letter dated the 30th November, from the deputy auditors to the secretary of the treasury, wherein they state, that lord Holland's final account was ready, and might be declared immediately, if the book of account was closed and attested by Mr. Powell, which they had earnestly urged him to do, and with which he had not then complied.

It was natural to have expected that the balance of the account delivered in to the auditors should have corresponded with the balance sworn to by Mr. Powell, especially as the deputy auditors have not disallowed any material articles in the accounts; and though it has turned out otherwise, no further notice was taken than calling on Mr. Powell to come and sign the account and swear to it, as he had agreed to the balance.

There being two articles, amounting together to the sum of 1,368l. 9s. 3d., with which Mr. Powell admitted he ought to be charged, and which were taken into that account at the time of striking the balance, the book of account was given back to Mr. Powell, in order to have those two articles inserted therein at the end, so as that the same might justify the balance stated to the treasury.

Mr. Powell being repeatedly pressed to finish his account, and pay in the balance, never objected to any miscalculation therein, but evaded it by a suggestion of a dispute between him and one Mr. Robert Paris Taylor, a deputy-paymaster under lord Holland, and accordingly on the 23rd of December 1782, he wrote to the deputy auditors as follows:

reason for my not at present striking the
balance."

to.

The following is the letter above referred

"Dear Sir; When the demands of the public upon lord Holland's estate respecting the agency of the late Mr. Peter Taylor and Mr. Paris Taylor, his lordships deputies were first under consideration of the lord chancellor, it appeared that large sums were due from them respectively (as it was then supposed) absolutely and ultimately settled and ascertained by the auditors of the imprests, and upon that opinion and authority I applied for and expected to obtain satisfaction out of the assetts of Mr. Peter Taylor in the hands of the executors under the direction and control of the court of Chancery-but Paris Taylor having so far succeeded under a memorial presented to the lords of the Treasury as to obtain a report of the auditors in his favour touching divers sums by him claimed and not allowed, and having a second memorial to their lordships still depending, whereby farther deductions or allowances are prayed, the lord chancellor referred it to a master to examine and certify how the demand stands, who does not think himself competent to make his report till the event of the auditors report and the petition to the lords of the Treasury is known by a full and clear decision upon those two points; you will therefore be pleased to object to a declaration of lord Holland's accounts till these matters are brought to a conclusion, for if Mr. Paris Taylor obtains any abatement, the claim upon you (as his lordship's executor) will be so much reduced, and in my apprehension create an embarrassment, instead of accelerating the completion of his lordship's concerns with the public."

same before their lordships by way of excuse for not complying with their orders.

The public having nothing to do with the dispute between lord Holland's executor and "From the memorials presented to the his sub-accountant, the lords of the Treasury lords of the treasury by Robert Paris Taylor, on the 24th of January, sent positive direcesq. late a deputy-paymaster in Germany, tions to Mr. Powell to pay in the balance of setting forth, as I understand, reasons why 68,0081. 6s. 6d. which was agreed on between the surcharges on his account, to the amount him and the auditors as aforesaid, which Mr. of 12,05%. 13s. 10 d. should not have been Powell again endeavoured to evade by sendmade, and requesting to have the same taken ing a copy of Mr. Woodhouse's letter and likeoff, one of whose memorials (as you know) wise of his own to the auditor, to the secrehas been referred to the auditors of the im-tary of the treasury desiring him to lay the prests for their opinion, who have made so judicious and equitable a report thereon as gives me great reason to expect that the said Mr. Paris Taylor will obtain relief from the lords of the treasury, and I do hope it will give strength to his claims when their lordships consider that he voluntarily charged himself in his accounts with a profit to the public of upwards of 73,000l. For this reason, together with the opinion of Mr. Woodhouse, attorney to the estate of the late Henry lord Holland (as signified by me in a letter dated the 18th of last month, copy of which I now inclose), will, I am persuaded, be considered by you as a very sufficient

Sometime before, to wit, about the 4th of January, Mr. Powell returned his account to the auditors, who, concluding that nothing more was added thereto than the two articles agreed upon between them, and which of course would not vary the balance, laid the same aside without looking thereat, but, sometime after, having occasion to look into the same, they were surprised to find that Mr. Powell had on a blank leaf immediately following the charge side of his account, introduced a variety of sums to the amount of 48,799. 10s, 11d., as well as the two articles

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agreed to be added as aforesaid, which were office, he was not aware that many consiset down after the other, and had added to derable articles were omitted in the charge the discharge side of his account a payment which ought to have been inserted ? He adby Mr.Paris Taylor of 2,845l. 178. 10d., which mitted he was. will be observed upon hereafter.

He was asked, whether any of them were of The case being so very extraordinary, they such a nature as to make it at all doubtful acquainted their principal (lord Sondes) there- whether they should be included in the with, who wrote lo Mr. Powell that he would charge or not? He admitted they were not. immediately inform him whether he had any He was then asked, whether he could further additions to make to the charge or assign any reason why they were omitted? discharge of the final account of the late lord He answered, he did not consider the account Holland; to which he received for answer, to be finally closed, as some claims of Mr. that he had that day sent his clerk to insert 3 Paris Taylor's were depending, which might articles, amounting together to the sum of make an alteration in it. 7741. 78. 3d., to the credit of the public, and He was asked, whether those claims had assured his lordship that, to the best of his any kind of connexion with the articles which knowledge, those were the only outstanding constituted the voluntary charge made by him ones, and that no further addition would be after the account was delivered, and the pencil made either to the debtor or creditor side of balance drawn out? He admitted they had not. the account. By which additions, instead of He was then told repeatedly, that not there being only a balance of 23,940l. 17s. 8d.,) having yet assigned any reason for keeping there is now a balance remaining in his back those articles, their lordships expected hands, after giving him credit for the sum of he would explain what his inducement was. 2,8451. 178. 10d., said to have been paid by He replied, he felt himself much embarrassed, Mr. Taylor, the sum of 114,7361. 6s. 10d. as he could not give a satisfactory account of

The deputy auditors, as soon as they had that without injuring a friend; and it being observed ihe additions to the account, imme- urged to him as a duty incumbent upon him diately apprized the lords of the treasury in his situation to state bis motives for doing thereof, who thereupon gave orders that Mr. what he must have known to be wrong, he Hughes and Mr. Wigglesworth, the deputy said he was prevailed with to keep back the auditors, and likewise Mr. Powell and Mr. charges from his regard for Mr. Bembridge, Bembridge, the accountant at the pay-office, to the present accountant in the pay-office, who attend them; and they attending on the 15th

was one of lord Holland's deputy paymasters. of February last accordingly, the deputy Mr. Bembridge was then called in and asked auditors were called in, and were asked, whe-, the same questions as Mr. Powell, respecting ther they considered the account as closed, the omission of the articles of the voluntary with respect to the charge, previous to their charge, and whether any of them were such as transmitting it to that board? To which they to admit a doubt of their being proper to be answered in the affirmative.

included? and he answered to the same effect They were then asked, what occasioned the as Mr. Powell did. account to be returned to Mr. Powell: To He was asked, whether he could assign any which they answered, they sent it back to him reason for the omission of them? To which sometime between the lith and 20th of De- he answered, he did not consider the account cember, to have two sums, amounting to to be finally closed. 1,3681. 98. 3d. added to the charge, which they

He was asked, whether he was not long ago thought were proper to be inserted. That it apprized of the several articles before-menwas delivered back to them on the 4th of tioned ? He admitted that he was some years January, and that sometime after it was again ago. in their possession, they discovered the be- He was asked, whether it did not fall profore-mentioned sums, amounting together to perly within his duty at the pay-office to see 48,799l. 108. 11d., were also added to the that the charge was properly made? He ancharge without notice to them.

swered, it did, but as Mr. Powell was the They were asked, whether they had any accountant before him, he had left it to him to intercourse with the proper officers at the pay- | settle and adjust this account. office between the time of the account being Hie was asked, if it did not occur to him to delivered to them, and the transmission of it be improper, being himself the person accountto that board? To which they answered, they ing? 'To which he answered that it did not. had frequent communication with Mr. Bem- He was then asked, if he could conceive bridge, the accountant there, from the 10th to any motive which could induce Mr. Powell to the 15th of November, or thereabouts, to keep back the articles of the voluntary charge? know if there were any other charges to come He answered, he could not. into the account, and being told there were The deputy auditors were then called in none, they drew out the pencil balance, con- and acquainted, that Mr. Powell and Mr. sidering the account then as finally closed. Bembridge in the course of their examination,

Mr. Powell was then called in, and being both declared that they did not consider the asked whether at the time that lord Holland's account as finally closed when the pencil final account was delivered in at the auditors balance was agreed between Mr. Coleborne, a

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clerk to Mr. Powell, and Mr. Plastead, a clerk under the deputy auditors. They were there fore again asked, whether they understood it to be so? and they repeated, that they made frequent applications to Mr. Powell, to know whether there were any more charges to be added, acquainting him in conversation, and writing to him, that they were about to send the account immediately to the treasury, and that he transmitted none in consequence thereof. They were then asked, if they ever knew an instance of any voluntary charge being added after the balance was agreed and marked in pencil? They answered, that they

knew of no such instance.

The next day after the foregoing examination, Mr. Powell wrote to the secretary of the treasury the following letter:

Sir; From the distress of my mind yesterday, I believe I did not close my examination fully what I meant to say, and hope will be permitted to stand thus: The reason for keeping back the charges late entered into lord Holland's account was the distresses of others, that of lord Holland's family from the debts due from his deputies, among them is Mr. Bembridge. This information I pray you will take the earliest opportunity to lay before their lordships, which will very much oblige, Sir, &c.

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And two days after, Mr. Bembridge likewise wrote to the secretary of the treasury, desiring that he would acquaint their lordships, that he would in three weeks at farthest pay the balance due from him as one of the deputy paymasters.

Thus stands the state of facts respecting Mr. Powell's voluntary charges on himself, without the privity of the auditors, after the balance was struck. In respect to the article added by him to his discharge after the balance was struck, it is as follows:-

Paid by Robert Paris Taylor, esq. to Philip Frankell for forage delivered by him to gen. Elliott's light dragoons, being part of the sum of 12,052/. 138. 101d. surcharged upon this account, pursuant to his Majesty's warrant of 18th of June, 1769,-2,845/. 17s. 10d.

Upon the foregoing the deputy auditors have made the following observations:

The rejection of the first receipt does not require a moment's consideration; it is dated the 24th of April, 1763, quotes the warrant it is given in discharge of, as bearing date the 6th of April, 1763. Sir James Cockburn's warrant to Philip Frankell is dated 26th February, 1763. In other respects this receipt is not admissible as a discharge to Philip Frankell's

warrant.

The second receipt demands serious consideration; it is exhibited to the auditors five years after Mr. Taylor's answer to the queries sent him, wherein he says, Mr. Frankell has been dead several years. That such a length of time should have been suffered to elapse, and a document existing of sufficient consequence to relieve the accountant of a surcharge on him of 2,845l. 17s. 10d. is rather mysterious.

The attorney and solicitor-general are desired to give their opinion, whether any and what further proceedings ought to be had in this matter against Mr. Powell and Mr. Bem

Upon this article it is necessary to observe, that Mr. Paris Taylor, who was deputy pay-bridge or either of them? master under lord Holland, and of course a sub-accountant, in his account delivered in to the auditor had included the above article.

OPINION.

We are of opinion that an information should be filed in the name of the attorneygeneral against Mr. Powell for a gross neg

The auditor, in whose office such account was left, upon examining the same on the 12th of August 1777, sent among others the follow-fect of duty, and that a like information ing query to Mr. Paris Taylor. Sir James Cockburn's warrant to Philip Frankell for 30,593gds. 8st. is not indorsed."

In consequence thereof Mr. Paris Taylor, on the 13th of October 1777, sent the following answer: "Sir James Cockburn delivered to Paris Taylor this warrant payable to Philip Frankell, to repay an advance made by Peter Taylor, to enable the said Philip Frankell to supply the troops with forage, and the said Paris Taylor remitted the value to Peter

should be filed against Bembridge for the same offence in wilfully and corruptly concealing the articles of charge against lord Holland, which it was their duty, as officers of the public, to have stated to the auditors or other persons lawfully authorized to proceed upon the same.

We are likewise of opinion that the oath taken by Powell is, under the circumstances of this case, a sufficient foundation for an indictment for perjury; but doubts being enter

tained whether taking a false oath, although | June in the 5th vear of the reign of our said administered by lawful authority, unless the lord the now king, was receiver and paysame be in a judicial proceeding, is perjury master-general of, and for the guards, garriat the common law,* we do not think it pru- sons, and land forces of our said present sore. dent at present to advise that mode of prose-reign lord the king, as well within Great cution." We think it, however, highly neces- | Britain, as without, those employed by our sary that an information by English Bill said present sovereign lord the king, for his should be immediately filed in order to un service in Ireland, his marine regiments, and ravel this dark transaction.

such regiments or forces as were under the Whether, under the circumstances of the care and direction of his present majesty's case, you would advise the lords of the trea- commissioners of his admiralty for the time sury to order the auditor to allow the article being excepted, that is to say, at Westminster

aforesaid, in the said county of Middlesex ; of 2,845l. 178. 10d. added to the discharge.?

and the said attorney-general of our said preOpinton.

sent sovereign lord the king, for our said The facts here stated, bring so much suspi- Court here further to understand and be in

present sovereign lord the king, giveth the cion on the authenticity of the second receipt; formed, that during the time that the said that we cannot by any means advise the lords

Henry Fox was receiver and paymasterof the treasury to direct the auditor to allow this article till the matter shall be fully general of and for his said late majesty's cleared up.

LL. KENYON.

guards, garrisons, and land forces as afore14th March, 1733. R. P. ARDEN.

said, divers sums of money were from time to

time received, and also divers sums of money [An Information was accordingly filed by were from time to time paid by the said his majesty's attorney-general against Mr. Henry Fox as such receiver-general and payBembridge, in Trinity Term, 1783. It is as master-general, that is to say, at Westminster follows:

aforesaid, in the said county of Middlesex ; Trinity Term, 23d Geo. 3rd.

and also, that during the time the said Henry

Fos, as well before as after he became lord Middlesex , Be it remembered, that James Holland, was receiver and paymaster-general

to wit. Wallace, esq., attorney-general of, and for the guards, garrisons, and land forces of our lord the now king, who, for our said of our said present sovereign lord the king, as lord the king, in this behalt, prosecuteth in his aforesaid, divers sums of money were from own proper person, cometh here into the time to time received, and also divers sums of Court of our said lord the king before the money were from time to time paid by the king himself, at Westminster, in the said said Henry lord Holland as such receiver and county of Middlesex, on Wednesday next after paymaster-general, to wit, at Westminster fifteen days from the feast day of Easter, in aforesaid, in the said county of Middlesex ; this same term, and giveth the Court here to and the said attorney-general of our said lord understand and be informed, that Henry Fox, the king, for our said lord the king, giveth esq., now deceased, in his life time, to wit, the Court here further to understand and be on the 26th day of July, in the year of our informed that afterwards, to wit, on the 12th Lord 1757, and from thence until the demise day of June, in the fifth year of the reign of the lord George the second, late king of of our said present sovereign lord the king, at Great Britain, &c. was receiver and pay- Westininster, aforesaid, the said Henry Tord master-general of and for his said late ma-Holland went out of the said office and jesty's guards, garrisons, and land forces, as place of receiver and paymaster-general of the well within Great Britain as without, those guards, garrisons, and land forces of our said employed by his said late majesty for his present sovereign lord the king, and was service in Ireland, his marine regiments and then and there succeeded therein by Charles such regiments or forces as were under the Townshend, esq., to wit, at Westminster atore care and direction of his said late majesty's said; and that the said Charles Townshend commissioners of his admiralty, for the time afterwards, to wit, on the 21st day of Augus being execpted, that is to say, at Westminster in the 6th year of the reign of our said lord the in the said county of Middlesex, and that present king, at Westminster aforesaid, in the afterwards, to wit, on the 16th day of April, said county of Middlesex, went out of the in the third year of the reign of our lord the said office and place of receiver and pay now king at Westminster aforesaid, in the master-general, and was then and there suc said coulty of Middlesex, the said Henry Fox, ceeded therein, by Frederick North esq., com became lord Holland, baron of Foxley, in the monly called lord North, and George Cooke county of Wilts; and that the said Henry esq.; and that the said lord North, afterwards Fox, from the demise of his said late majesty, to wit, on the 9th day of December, in th until he became lord Holland, and afterwards, 8th year of the reign of our said present sove for a long time, to wit, until the 11th day of reign lord the king, went out of the said office

and thereupon the said George Cooke, an * See Blackst, Comm., wok 4, ch. 10. Thomas Townshend, the younger esq., becam $. 16.

receivers and paymasters-general of and fo

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