Mr. Michael Maley. ( 15 May.) ! Have you any reason to imagine that the charges made are not reasonable or ^ Wffl voiTsmte any facts that lead you to that conclusion ?— I made inquiries as to the prices of oil, and I find that in the year 1813, and for years back, that there have been large sums of money taken out of the several balances that are to be in the bank, and not given credit for, except at the foot of the account, where balances were struck, for attendances in England on one of those occasions. The accounts are closed on the 5th of January in each year; and I found in one year, namely the year ending the 5th January 1814, the sum of 10,500 and odd pounds taken out of the account for the purpose? of sending to England for oil and flag- stones; this matter struck my attention, and I looked over the accounts, so as to find whether I was perfectly correct or not, in supposing that the money had not been sent, and I found that I was correct; for though the money was charged as bavin" been sent to England for oil, I found that the whole quantity of oil imported into Ireland had not amounted to above 2,400/. in that year ; the money was drawn out in the current year of 1813, ending the 5th January 1814. There appears, after the accounts were closed, a cash balance in favour of the public 18,961/. 13 s. iod. f, of which sum there remained in the treasurer's hands, 311/. 14,?. 9d.; in the hands of a person of the name of William Bell, 100/.; in the bank of Ireland, 2,438/. 10s. 5d.; there remained in the hands of John Glynn, E. Farrall and A Dowdall, from the year 1810, 1,213/. 9S> advanced to law- agent, 1,514/. 14 s.; cash to John Hendrick to remit to England, for buying oil, 6,857/. 10 s; to pay- major Taylor for water- carts, 220/.; disallowances in 1812, 1,118/. 3 s. 1 d. f; ditto in 1813, 1,081/. 12s. gd.; excess of establishment, 438/. 2s. 9and .3,666/. 10s. for flag stones. From what document did you take that?—- From the public accounts. Was not this account laid before the Commissioners of Accounts ?— It was. Have you got their report upon this account?— I have not; it is amongst the parliamentary papers. They did not disallow any portion of that?— No; they allowed all sums so alleged to be advanced. Have you any reason for imagining that any portion of this money stated to be sent to England was not sent ?— I have. What are the grounds of that opinion ?— I have told the Committee my reason that the quantity of oil imported into Dublin that year did not amount to 2,300/. Are you aware whether the Commissioners of Paving receive any supply of oil from any of the other outports of Ireland?— None. Might not that sum that was drawn out have been for oil imported in the previous year?— They always state that as money in advance, and in that case it would not be in advance, it would be in charge; but the oil imported into Dublin in the cur- rent year of 1813 was but fifty- seven tons, and taking that fifty- seven tons at even 50/. a ton ( the general price is 40 /. a ton) it would not be more than 2,500/.. and the flag- stones imported in that year were but 137 tons, which taken at the highest rate of 47 s. a ton would come to but 321 /. 19 s.; so that although it appears that there has been advanced in two years above 11,000 /. the importations of those articles on which those sums are advanced do not amount to 3,500/. Then you do not know any way in which those sums which are charged as advanced are afterwards accounted for?— They have been accounted for at the end of two or three years; but there was neither oil in the possession of the Paving . Board, nor there was not oil on its way from England at the time that money was 111 advance. J Have you any doubt that it was eventually accounted for ?— It was accounted ; but rthe impression on my mind was that the monev was not applied to the purposes for which it was said to be applied. You mean not at the time?— Not perhaps for a year or two. or more, afterwards. Have you any reason to imagine that the articles charged for by the Paving oard are charged above the market value ?- I have ; I sent to England to inquire the market price of oil at different times, and the return was from four to six pounds < t tun under what is charged to the public. r a! ly° thAr jn* ta" ce t0 state with regard to flag- stones, or any other or thrpp SURP ? y Ulthe COm'Se of exc^ ange; there is an over- charge of two 01 thi. ee per cent, on bills of exchange. How hfl° Vei'Charge ° CT , in one? ear only. orseveral years ?- In several years, have you compared the course of exchange charged by the Paving Board, with