and eleven-pence, was money issued for navy services, drawn from the Bank by Mr. Trotter, and deposited with Messrs. Coutts and Co.

As the name of Mr. Mark Sprott, an eminent stock-broker, appeared frequently in the accounts, as paying and receiving large sums of money, it was deemed necessary to examine him as to the nature of bis transactions with the Paymaster of the Navy; but after deposing that to the best of his recollection, he had not received any money from the Bank by Mr. Trotter's drafts, he refused to answer every other question put to him, alleging that he had taken the advice of counsel, who were of opinion that he was not bound to answer such questions.

Upon the whole," say they, "it appears to us to be a clearly-established fact, that during this treasurership, the money issued for navy services, was used to a great amount for the purposes of private emolument; and this circumstance leads us to observe, that if a treasurer of the navy, after an increase of his salary, upon the terms contained in the warrant under his Majesty's sign manual, derive profit from the use of money issued for navy services, he becomes, upon principles of equity, a debtor to the public, and is accountable for all such profit. Our duty requires us to add, that the withdrawing of the public money from the Bank of England, in the manner and for the purposes before related, was, in our judgment, a disobedience to the law, as established by the 25th of the present reign, cap. 31.” No sooner was the tenth report published, than Lord

Lord Melville addressed a letter to the Commissioners of N val Inquiry, in which he stated that he "had ever knowingly derived any advantages from the use of the public money; and that whatever emolument accrued to Mr. Trotter, in the conduct of the pecuniary concerns of the office, was, as far as he was informed, exclusively his own." To this it was replied, on the part of Sir Charles Morice Pole, Evan Law, John Ford, H. Nichols, and W. Mackworth Praed, Esquires, "that they had been occupied several months in investigating the mode of conducting the business of the office of Treasurer of the Navy; that those examined by them had the fullest opportunity of stating and explaining all things which related to the management of that department, or to the share which they respectively had in it; and of correcting at any time, during the progress of the inquiry, any mistakes which might inadvertently have been made. Our former observations upon the irregularities and abuses," add they," which we dis covered, were formed and drawn up with the utmost care and attention, and they are now submitted to the three branches of the legislature, as the act by which we are appointed requires."

The eleventh report comprehends three parts: 1st, The issuing of navy bills for the purpose of raising money.

2d, Loss arising from the mode of paying the interest on navy and transport bills.

And, gd, Money imprested by the Navy-Board for secret naval services.

1805-1806.

Q q

1st, It

1st, It appears that considerable difficulties existed in respect to the obtaining of money for the service of the years 1800, 1801, and 1802, in consequence of a deficiency sometimes of money in the treasury, and sometimes from the naval supplies being exhausted. To remedy this, it was at first attempted to renew ninety days navy-bills at the usual interest; but this did not succeed, upon which it was agreed, that bills under a new form should be issued, and this was accordingly done to the amount of four millions three hundred thousand pounds, besides ninety days interest, which was added to give them the semblance of regular bills. There was, however, this difference between them. The regular bills stated the particular kind of stores or services for which they were given in payment. These bills expressed only, that they were for "sundry naval services."

On application to the Comptroller of the Navy for an explanation, he declined to answer the question put to him, under a clause in the act of parliament; but it appeared that Messrs. Goldsmids, who advanced the money, before the bills were negotiated, had received a commission to the amount of five thousand three hundred and seventy-five pounds.

2d, The loss arising to the public on twenty-six millions, fifty-three thousand, eight hundred and twelve pounds, three shillings and sixpence, by paying on the eighty-ninth day instead of the ninetieth, is estimated at three thousand seven hundred and ninety-nine pounds, ten shillings and three-pence, or between seven and eight hundred pounds per annum.

3d, It is stated that the sum of one hundred thousand pounds had been imprested, which had been advanced by the Navy Board, in consequence of directions from the Lords Commissioners of the Treasury to the Comptroller, marked "Most Secret;" that five thousand pounds had been repaid into the hands of the Treasurer of the Navy, and the remaining imprest of ninety-five thousand pounds taken off by order of the Lords Commissioners of the Treasury, dated the 1st of May, 1804.

It appears also that sixteen thousand pounds had been advanced by the Navy board to Messrs. Hammersleys, for the performance of secret naval services, under the direction of one of the principal secretaries of state; and it would seem from what has transpired, that this was the exact sum expended on the stone expedition.

The above only contains a brief outline of the labours of the Commissioners, who sat daily from five to seven hours; and in addition to his particular share in these, Sir Charles Pole has been obliged sometimes to explain, and sometimes to defend their conduct in parliament. Much has been already achieved, yet it depends not on him, but on those entrusted with the management of public affairs, whether his efforts will prove serviceable to the extent hoped for. It has been hinted, indeed, that unless he is properly supported, he means to withdraw from such an Herculean task, it being impossible to cleanse the Augæan stable, without the immediate confidence and support of the of the government.

Whatever may be his ultimate intentions, we doubt not that they will be founded on the most honourable principles, and formed after the most deliberate reflection. The conduct of Sir Charles Pole has obtained for him the approbation of the Public; and we have every reason to suppose that this will either follow him into his ret eat, or accompany him in the further prosecution of his honourable labours.

The subject of this memoir has but seldom voted in the House of Commons, and indeed never appears to have spoken, but in the character of a commissioner, or a professional man.

On the 15th of March, 1804, when Mr. Pitt brought forward his proposition on the state of our naval force, with a view of criminating the conduct of the Admiralty Board, Vice-Admiral Pole rose, "not for the purpose of assenting to, or dissenting from, the motion of the Right Honourable Gentleman, but merely to give an opinion in the way of his profession, as to the merits and activity of the Noble Lord at the head of the Admiralty.

"Of that activity he could not think too highly, when he considered that within forty-eight hours after it was known that hostilities were to commence, Admiral Cornwallis sailed for Brest, and from that moment to this, with scarcely any interruption, has held the port just alluded to, in a state of the strictest blockade. The energy, assiduity, and enterprize,” added he, "of every officer, and every man in that fleet, from the gallant Admiral, who commanded it, down to the cook's boy, was never paralleled in the naval history of this or any other country.

"But it was not only the ports of the enemy, of that power which particularly deserves the name, but even those of its allies, from, he might almost say, Toulon to the Texel, that were kept

blockaded