"Accounts laid before parliament become the fubject for deliberations and proceedings of high national concern: they fhould comprehend the full means of informa tion. The defect we are obferving upon not only prevents that inform ation from being complete, but it may ferve to mislead, and give rife to erroneous conclufions: for, whilft the total charges of management ftated in the controller general's account may, comparatively with thofe of former years, be decreafing, the real expence of managing this revenue, including the payments made out of the king's net fhare of feizures and fines, and which do not appear in the general account, may augment.

"We are, therefore, of opinion, that the reform we foggefted, of bringing all receipt and payment into the office of the receiver general, and of extending the control of the controller general to the produce of feizures and fines, in the fame way that it now operates upon the cuftom duties, is urgently wanted, and fhould, without delay, be carried into execution.

"To induce confiftency through out the forms of framing and paffing the accounts in this revenue, a regulation is neceffary refpecting the plantation accounts. We are informed by Mr. Joshua Powell, that the accounts of the duties received, and the payments out of them, in the plantations, have never been paffed in the exchequer, but by the controller general, under the autho. rity of the board of customs: they were not made out in a manner fo as to be compatible with the forms of the exchequer they have, within these two or three years, been put upon fuch a footing, that they

might go through thofe forms, if the balances depending could be admitted at any given period. These balances are now open for more than a century. No evil could arife from admitting them at any period; for if they were afterwards found to be erroneous, the collectors might be furcharged in cafos where fums were due to the public, and have credit where balances were due to them.

"It feems therefore right, that proper authority fhould be given to take thefe balances at the period most convenient for the account. The controller general will be enabled to include in the general ac- count of the customs, when requir ed by parliament, the grofs receipt. and the payments at the plantations; whereas hitherto no more of that receipt and expenditure has been inferted than the fum brought to account by the receiver general, and the charges on the head of the plantations paid in England. Thus fimplicity and unity, qualities effential to the apt and expedient conduct of bufinefs, peculiarly that of account, and where the tranfactions are of magnitude, will be introduced into fome of the most material branches of this great department.

"We here conclude our refearches into the customs-an office which has employed much of our time and labour, and engaged us in three fucceffive Reports.

"Various matters of moment have, in the purfuit of that object, been brought under our confideration. Our duty has called upon us for opinions on fubjects extenfive and intricate: thofe opinions have frequently terminated in fuggeftions fubverfive of forms long cftablished;

introductory of material change in the fyftem; wide and powerful in effect.

"In executing a work thus arduous, we have not fhrunk from the pains of enquiry:-we have attentively and perfeveringly examined; cautioufly and deliberately weighed-we have used the best lights of our understanding to judge

right, and endeavoured to render fervice to the public.

A. PIGGOTT, (L. S.)
RICHARDNEAVE, (L. S.)
SAM. BEACHCROFT, (L. S.)
GEO. DRUMMOND, (L. S.)
WILLIAM ROE, (L. S.)
Office of Accounts,
Surrey Street,
19th December, 1786.