He will read in it, that Lord Holland defired to be fhewn how he could proceed fafter than he did. If nobody has fhewn, or can fhew how that might have been, or may be done, does he deferve either punishment or cenfure? And had he not a right to think himself fure that Mr. Beckford must have been against the article in the petition relating to him, because Mr. Beckford knew, and could have fhewn the Lord Mayor in writing, the utter falsehood of what is there infinuated.

Lord Holland prints the memorial examined by the Treafury, and the fign manual it obtained; ftopping procefs (not accounts) for fix months, which neither did, nor could fufpend or delay the Paymafter's accounts an hour. HOLLAND.

Obfervations on the Accounts of the Paymafter General.

Why were Lord Holland's Accounts as Paymaster General, for the years 1757, 1758, and 1759, not delivered to the Auditors, before year 1768?

the

Answer.

The Paymafter General's officers being beft acquainted with army accounts, are employed in making up the account of the

preceding

preceding Paymafter. The accounts of the Earls of Chatham, Darlington, and Kinnoul, and Mr. Potter, were made up up by them, and regularly, and in due courfe delivered to the auditors.

Great as the army and its expences were, during the last war, beyond all former example, difperfed in all quarters of the world; and difficult, as it evidently must have been, to keep the accounts in any tolerable order; it will be found upon examination, that the accounts of Lord Holland, as Paymaster General, are not further back than thofe of his predeceffors, and that his Lordship's accounts are not kept back, as has been fuggested, from inclination, but neceffity.

The late Mr. Winnington's accounts, for two years and a half, from December 1743, to the 14th of June 1746, were declared the 15th of May 1760. The Earl of Chatham's accounts, for nine years and a half, from the 25th of June 1746 to the 24th of December 1755, are not yet declared. The Earls of Darlington and Kinnoul, for the year 1756, and Earl of Kinnoul's and Mr. Potter's, for fix months, to the 24th of June 1757, are now before the auditors. The accounts of Lord Holland, for the years 1757, 1758, and 1759; likewise the accounts of his deputies, attending the army in Ger

many,

many, from the commencement to the end of the late war, are also before the auditors for their examination; and his Lordship's account for the year 1760, is almost ready to be delivered to them.

From the nature and extenfion of army accounts, it is most evident, to thofe that are beft acquainted with them, that it is tedious and difficult to bring even regimental accounts to a final adjustment; other parts of the accounts are more fo. Lord Holland in the course of the years 1759, 1760, 1761, 1762, 1763, and 1764, has paid to regiments and independant companies, 320,3911. 9s. Iid.; whofe accounts are at this time, unadjufted, for want of proper authorities; and till thofe authorities are obtained, the auditor will not allow one fhilling of said sum, in his Lordship's accounts: to obtain those authorities, his Lordship has often repeated his folicitations.

What is the Balance of Cafh in Lord Holland's hands?

Answer.

The meaning of this question can be no other than, What are the favings in Lord Holland's hands? Or, in other words, How much has the expence, in any case, fallen fhort of the fum voted?

As to the favings:-So far as the payoffice has been able to state the army accounts, they have been given into parliament.

From fervices that have fallen short of the fums voted; and for monies paid in by the army accomptants, Lord Holland directed accounts to be made up and laid before the House of Commons; and accordingly (out of these favings in Lord Holland's hands) parliament from time to time availed itself of the following fums, viz.

Voted in aid of extraordi

S. d.

naries, to Dec. 24, 1763, 239,966 I

Voted in the year 1764, in

aid of German claims Voted in the year 1765, in

aid of ditto fervice, Voted in the year 1766, in -aid of extra fervices, Voted in the year 1767, in aid of extraordinaries, and

4

170,906 2 8

251,740 2 7

60,638 2 10

His Lordship could by no other means afcertain and give into parliament the favings on the votes for the army, but by the final

adjustment

adjustment of army accounts; what further favings may be, is very uncertain, as they cannot be known before the fervices are abfolutely determined and clofed.

His Lordship is very forry to say it, That in the years 1759, 1760, 1761, 1762, 1763, and 1764, there are not lefs than fifty-fix regiments and companies, now ftanding open and unadjufted, for want of authorities; and in his ledgers there are accounts to a much greater extent, as the pay of staffofficers, &c. &c.

It may be feen here, that though Mr. Winnington died in April 1746, and his executor, Mr. Ingram, ufed all poffible industry to close his accounts, they could not be closed till 1760; fourteen years. The Earl of Chatham went out in December 1755; yet his accounts were not clofed till 1768; thirteen years. The Earl of Kinnoul's are not closed yet, and he has been out of office eleven years. Lord Holland has been out three years and a half; Where is the wonder his are not closed?

If those who complain, will fhew Lord Holland how he can proceed faster than he does, he will be very much obliged to them. Let it be obferved, that he has before the auditors, already, accounts for more years than Mr. Winnington or Lord Kinnoul had to account for.

MEMORIAL