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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 vath 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 March 18th, 1783, at a board of treasury required punctually to attend the said com-Present, Mr. Pitt; Mr. Jackson; Mr. I missioners at such time or place as they or Eliot.

any three or more of them shall appoint; and My lords having directed inquiry to be also to observe and execute such orders and made, whether the balances due from ac- directions as the said commissioners or any countants recited in the act of the 21st of three or more of them shall make or give for his present majesty have been paid into the the purposes before mentioned.” exchequer as was directed by the said act, Under the authority of this act the commisfind that the state of them is as follows: sioners on the 27th September 1780 issued

Then follows an enumeration of several their precept to John Powell, esq. cashier to items, among which is this

the payniaster-general of the forces, and only Imprest monies repaid by the hands of J. of Henry lord Holland deceased, late pay

acting executor of the last will and testament Powell, erecutor of lord Holland.

master of his majesty's forces, directing him Balance in the hands of the ac 2. s. d. to make up an account of the receipts and

couplants according to the act 256,456 4 payments of the said Henry lord Holland as Money paid into the exchequer - - 232,515 4 8 paymaster, and to state the balance of cash Payments into the excheqaer less

ihen remaining in his hands due to the public than the sums in the act 23,940 17 8 upon the account aforesaid.

Transmit the list to the solicitor with the On the 20th February 1781, Mr. Powell names of the agents or representatives, and attended the commissioners, in obedience to direct him to call upon them immediately to their summons issued for that purpose, and pay the remainder of the balances on pain of was examined upon oath respecting the said process being issued against them, without account, and the nature of his office, and again any delay, apprizing him that the sum due examined on the 26th February, and the 9th, from Mr. Powell turns out to be much more 12th, 15th, 19th, and 28th March 1781, and than above stated.

his examination reduced into writing, wherein Read the opinion of the attorney and soli- he swears that he is the only acting executor citor general on the case laid before them, of Henry lord Holland, late paymaster-generespecting the conduct of Mr. Powell and ral of the forces. That the sum of 256,4561. Mr. Bembridge in keeping back the articles 28. 4d. mentioned in his return to the precept of charge which they have lately inserted in of the board issued upon the 27th of Septemlord Holland's accompts, and also on the pro- the whole balance then remaining upon the

ber last, was, to the best of his knowledge, priety of admitting the voucher produced by Mr. Powell in discharge of the sum of account of the said Henry lord Holland as 2,845l. 175. 100.

paymaster-general of the forces.

That lord Transmit copies thereof to lord Sydney and Holland's accounts ended on the 24th June, the secretary at war. Acquaint the auditor 1765, and his final account was delivered into of the imprests that he must not allow the the office of the auditor of the imprest on the voucher for 2,8451. 178. 10d. in the final 11th January 1772. accompt of lord Holland, till further evidence The accounts certainly were delivered into is produced of its authenticity, and direct the the auditors office as early as Mr. Powell has solicitor to proceed in the manner recom

sworn ; but the same did not come in course mended by the attorney and solicitor general.

of examination until long afterwards; but an

act having passed in the 21st year of his ma[The following is the Case laid before the jesty's reign, directing the several accountants, attorney and solicitor general, with their whose balances were reported by the commisopinion thereon.]

sioners, to pay in the same; Mr. Powell, in Case.

part compliance with the directions of the

said act, paid into the exchequer two several By an act passed in the 20th year of his sums, amounting together to 232,515l. 48. 8d., present majesty, cap. 54, intituled, “ An act whereby the balance sworn to by Mr. Powell, for appointing and enabling commissioners to and reported by the commissioners, was reexamine, take, and state the public accounts duced to the sum of 23,9401, 178. 8d. of the kingdom, and to report what balances In the mean time the auditor proceeded in are in the hands of accountants; it is, among the examination of the account, and by the other things, enacted, that it shall and may end of November last completed the same,

and struck a balance with the approbation of reason for my not at present striking the Mr. Powell, when it appeared that instead of balance." 23,9401. 178. 8d. the balance amounted to The following is the letter above referred 68,008l. 6s. 6d., and Mr. Powell having agreed to. to such balance, the same was wrote in pencil “ Dear Sir; When the demands of the in the margin, as is usual in the office, and a public upon lord Holland's estate respecting state thereof delivered into the treasury, ac the agency of the late Mr. Peter Taylor and companied with a letter dated the 30th No- Mr. Paris Taylor, his lordships deputies were vember, from the deputy auditors to the se-first under consideration of the lord chancretary of the treasury, wherein they state, cellor, it appeared that large sums were due that lord Holland's final account was ready, from them respectively (as it was then supand might be declared immediately, if the posed) absolutely and ultimately settled and book of account was closed and attested by ascertained by the auditors of the imprests, Mr. Powell, which they had earnestly urged and upon that opinion and authority I aphim to do, and with which he had not then plied for and expected to obtain satisfaction complied.

out of the assetts of Mr. Peter Taylor in the It was natural to have expected that the hands of the executors under the direction and balance of the account delivered in to the au- control of the court of Chancery-but Paris ditors should have corresponded with the Taylor having so far succeeded under a mebalance sworn to by Mr. Powell, especially as morial presented to the lords of the Treasury the deputy auditors have not disallowed any as to obtain a report of the auditors in his material articles in the accounts; and though favour touching divers sums by him claimed it has turned out otherwise, no further notice and not allowed, and having a second memowas taken than calling on Mr. Powell to come rial to their lordships still depending, whereby and sign the account and swear to it, as he farther deductions or allowances are prayed, had agreed to the balance.

the lord chancellor referred it to a master to There being two articles, amounting toge- examine and certify how the demand stands, ther to the sum of 1,3681. 95. 3d., with which who does not think himself competent to Mr. Powell admitted he ought to be charged, make his report till the event of the auditors and which were taken into that account at report and the petition to the lords of the the time of striking the balance, the book of Treasury is known by a full and clear deciaccount was given back to Mr. Powell, in sion upon those two points; you will therefore order to have those two articles inserted be pleased to object to a declaration of lord therein at the end, so as that the same might Holland's accounts till these matters are justify the balance stated to the treasury. brought to a conclusion, for if Mr. Paris

Mr. Powell being repeatedly pressed to Taylor obtains any abatement, the claim upon finish his account, and pay in the balance, you (as his lordship’s executor) will be so never objected to any miscalculation therein, much reduced, and in my apprehension create but evaded it by a suggestion of a dispute be an embarrassment, instead of accelerating the tween him and one Mr. Robert Paris Taylor, completion of his lordship’s concerns with the a deputy-paymaster under lord Holland, and public." accordingly on the 23rd of December 1782, he The public having nothing to do with the wrote to the deputy auditors as follows: 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 12,0591. 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 same before their lordships by way of excuse judicious and equitable a report thereon as for not complying with their orders. gives me great reason to expect that the said Sometime before, to wit, about the 4th of Mr. Paris Taylor will obtain relief from the January, Mr. Powell returned his account to lords of the treasury, and I do hope it will the auditors, who, concluding that nothing give strength to his claims when their lord- more was added thereto than the two articles ships consider that he voluntarily charged agreed upon between them, and which of himself in his accounts with a profit to the course would not vary the balance, laid the public of upwards of 73,0001. For this rea same aside without looking thereat, but, someson, together with the opinion of Mr. Wood-time after, having occasion to look into the house, attorney to the estate of the late same, they were surprised to find that Mr. Henry lord Holland (as signified by me in a Powell had on a blank leaf immediately folletter dated the 18th of last month, copy of lowing the charge side of his account, introwhich I now inclose), will, I am persuaded duced a variety of sums to the amount of be considered by you as a very sufficient 48,7991. 10s, 11d., as well as the two articles

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 to 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 wbich 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 23,9401. 175. 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. 2,845l. 178. 10d., said to have been paid by He replied, he felt himself much embarrassed, Mr. Taylor, the sum of 114,736l. 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 his 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 sith 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. 9s. 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 sec 48,7991. 10s. 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. oflice between the time of the account being He 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

t

clerk to Mr. Powell, and Mr. Plastead, a clerk | Taylor. Mr. Frankell has been dead several under the deputy auditors. They were there years, which is the reason the warrant cannot fore again asked, whether they understood it be indorsed. to be so? and they repeated, that they made On the 22nd of December, 1782, Mr. Ilarris, frequent applications to Mr. Powell, to know the deputy auditor in the office where Mr. whether there were any more charges to be Paris Taylor's accounts were deposited, deliadded, acquainting him in conversation, and vered over to lord Sondes's deputy, by way of writing to him, that they were about to send voucher to the above article, the aforesaid the account immediately to the treasury, and warrant accompanied with the two following that he transmitted none in consequence receipts. thereof. They were then asked, if they ever

FIRST RECEIPT. knew an instance of any voluntary charge being added after the balance was agreed and

Received the 29th April, 1763, of Paris marked in pencil? They answered, that they Taylor, esq. and for account of Philip Frankell, knew of no such instance.

5,827d. 318., being the amount of sir James The next day after the foregoing examina- Cockburn's warrant to Philip Frankell. Dated tion, Mr. Powell wrote to the secretary of the Hanover, 6th day of April 1763. treasury the following letter :

KEILNAN. Sir; From the distress of my mind yester

SECOND RECEIPT. day, I believe I did not close my examination 30,598 3. fully what I ineant to say, and hope will be Received from the right hon. Henry Fox, permitted to stand thus: The reason for P. G.of H. B. M. forces, the sum of 30,593 gds. keeping back the charges late entered into 7st. 14d. H. Currency, May, 1763. lord Holland's account was the distresses of others, that of lord Holland's family from the

30,593 ,7 , 14 H. C. Philip FRANKELL. debts due from his deputies, among them is Upon the foregoing the deputy auditors Mr. Bembridge. This information I pray you have made the following observations: will take the earliest opportunity to lay before The rejection of the first receipt does not retheir lordships, which will very much oblige, quire a moment's consideration; it is dated the Sir, &c.

24th of April, 1763, quotes the warrant it is And two days after, Mr. Bembridge likewise given in discharge of, as bearing date the 6th wrote to the secretary of the treasury, desiring of April, 1763. Sir James Cockburn's warrant that he would acquaint their lordships, that to Philip Frankell is dated 26th February, he would in three weeks at farthest pay the 1763. In other respects this receipt is not balance due from him as one of the deputy admissible as a discharge to Philip Frankell's paymasters.

warrant. Thus stands the state of facts respecting The second receipt demands serious consi Mr. Powell's voluntary charges on himself, deration; it is exhibited to the auditors five without the privity of the auditors, after the years after Mr. Taylor's answer to the queries balance was struck. In respect to the article sent him, wherein he says, Mr. Frankell has added by him to his discharge after the balance been dead several years. That such a length of was struck, it is as follows :

time should have been suffered to elapse, and a Paid by Robert Paris Taylor, esq. to Philip document existing of sufficient consequence Frankell for forage delivered by him to gen. to relieve the accountant of a surcharge on Elliott's light dragoons, being part of the sum him of 2,845l. 178. 10d, is rather mysterious. of 12,0521. 13s. 104d. surcharged upon this The attorney and solicitor.general are deaccount, pursuant to his Majesty's warrant of sired to give their opinion, whether any and 18th of June, 1769,-2,8451. 175. 10d. what further proceedings ought to be had in

Upon this article it is necessary to observe, this matter against Mr. Powell and Mr. Bemthat Mr. Paris Taylor, who was deputy pay- bridge or either of them? master under lord Holland, and of course a

OPINION. sub-accountant, in his account delivered in to the auditor had included the above article. We are of opinion that an information

The auditor, in whose office such account should be filed in the name of the attorneywas left, upon examining the same on the 12th general against Mr. Powell for a gross negof August 1777, sent among others the follow- Tect of duty, and that a like information ing query to Mr. Paris Taylor. Sir James should be filed against Bembridge for the Cockburn's warrant to Philip Frankell for same offence in wilfully and corruptly con30,593gds. 8st. is not indorsed.

cealing the articles of charge against lord In consequence thereof Mr. Paris Taylor, on Holland, which it was their duty, as officers the 13th of October 1777, sent the following of the public, to have stated to the auditors answer : "Sir James Cockburn delivered to or other persons lawfully authorized to proParis Taylor this warrant payable to Philip ceed upon the same. Frankell, to repay an advance made by Peter We are likewise of opinion that the oath Taylor, to enable the said Philip Frankell to taken by Powell is, under the circumstances supply the troops with forage, and the said of this case, a sufficient foundation for an inParis Taylor remitted the value to Peter dictment for perjwy; but doubts being enter

tained whether taking a false oath, although | June in the 5th year of the reign of oua 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 sovedent 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 commissioners of his admiralty for the time

care and direction of his present majesty's case, you would advise the lords of the treasury 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. 175. 10d. added to the discharge.?

and the said attorney-general of our said preOPINION.

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, that we cannot by any means advise the lords formed, that during the time that the said of the treasury to direct the auditor to allow Henry Fox was receiver and paymasterthis article till the matter shall be fully I 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 ;

and also, that during the time the said Henry Trinity Term, 23d Geo. 3rd.

Fos, as well before as after he became lord Middlesex 2 Be it remembered, that James Holland, was receiver and paymaster-general

to wit. $ Wallace, esq., attorney-general of, and forthe 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 behalf, 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 Ilenry 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 aforecare 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 August 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 paynow king at Westminster aforesaid, in the master-general, and was then and there sucsaid cquity of Middlesex, the said Henry Fox, ceeded therein, by Frederick North esq., combecame 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 the until he became lord Holland, and afterwards, 8th year of the reign of our said present sovefor 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, and • See Blackst, Comm., book 4, ch. 10. Thomas Townshend, the younger esq., became $. 16.

receivers and paymasters-general of and for

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