SS •( Ireland.) Eighth REPORT OF THE COMMISSIONERS fExci& Aopendlx, N ® 3. given by Government in January 1807, to the Accountant General, after he had made out his annual ftatement of the Accounts of the feveral Collectors, fhould tranfmit two copies thereof to each Collector, the one to be kept by him, and the other to be returned with his figna- ture to the Accountant General, and that the Auditor General fhould tranfmit the Accounts made up by him to the feveral Collectors, to be fworn to by them before a Juftice of the Peace. In the Accountant General's Department, thefe directions have been complied with, but Appendix, the Auditor has not tranfmitted the Accounts from his Office, and con- 14,5,^ 6. fequentiy alrnofl the whole of the Collectors Accounts, for the year ending 5th January i3o8, remain unpaffed; he ftates, as the reafon for this omiffion, that no mode having been pointed out by which the Accounts, when made up, were to be fent to the feveral Collectors, he • confidered that he would not be warranted in parting with the official poffeffion of them, conceiving that they would not afterwards become a record in the Court of Exchequer. Whatever weight, however, may be due in point of form to this objection of the Auditor, there certainly can exift 110 difficulty in conveying the Accounts by poft, and any frau- dulent alteration of the particulars of any Account, might be guarded again ft by retaining in the office a duplicate, with which it might be com- Ibid. pared when returned by the Collector. It appears, that the Accounts of feveral Collectors have not been paffed in this Office for many fucceeding years, owing, as the Auditor ftates, to fuch Colle£ tors not coming for- ward to fwear to their Accounts. It is not his duty, nor has he any power of compelling their attendance for this purpofe, but he has made frequent Returns to the Commiffioners of Cuftoms and Excife of the Collectors fo in default, Notwithftanding the feveral Accounts returned by the Collectors to the Accountant General, arc. profeffedly made up to the fame period, and fhould all correfpond in their refults, it appears that the balance of the Quarterly Account, when credit is taken for the current arrears, cannot agree with that of the Weekly Abftradt, nor when credit is not taken for iuch Arrears can it, or the balance of the Weekly Abftract agree with that of the Monthly Abftract. All the Collegers Accounts fhould be fo framed, as to give the quickeft and cleareft view of the money tranfac- lions of each Collection; but they neither exhibit the Collectors Cafh balances, nor are their actual Cafh Receipts ftated in any, except the Monthly Account, though it feems moft material, that fuch receipts fhould diftinctly appear in the Weekly Abftract, in order that the re- mittances of the Collectors might be fo regulated, as to prevent their retaining large fums unneceffarily in their hands. The embarrafTment in - which the Colle6k> rs Accounts are involved, feems principally to arife from the confiderable fums returned in arrear, and comprehended in the balances of the Weekly Abftract, and of their Quarterly Accounts, in which credit is not taken for the current Asrears. Thefe Arrears Appendix, N° 7. amounted, on 5th January 1808, to £. 256,904. 19s. sid. The great accumulation of thefe Arrears, betides" other caufes" tending to in- creafe their amount, is partly owing to the Colle& ors being required to debit themfelves with all Duties brought to charge, whether tbev be then payable or not; partly to the fufFering large fums to remain in the Arrear . Account,