office-] on FEES, GRATUITIES, & c/ and in the laft year the fum claimable on the Revenue upon this account only amounted to about £. 25. It is alfo ftated, that in three of the years that have elapfed ftnce 1801, there was a redundancy in the profits of the Leinfter Road, which was applied in aid of the Revenue, towards making up the deficiency in thofe of the other Roads, fo that confidering that this arrangement is only applica- ble to the Clerks exifting when it was made, one of whom is dead, and the others confiderably advanced in life, there is every reafon to exped: that in future it will ceafe to occafion any charge upon the Revenue ; taking therefore the profits arifing from the circulation of Newfpapers, at £. 2,158. 17. 10. and adding thereto thofe derived from the Exprefs delivery* which are ftated to have amounted on an average of the three laft years to £. 1,020; it may be eftimated, that an Appendix, N.. 33.- annual profit would arife from both fources of £. 3,178. 17. 10. from which de- ducting £. 849. i; 8. the proportion belonging to the Secretary- of Clerk of a Road, an annual fum of £. 2,329. 16. 2. would be left to go in aid of the allowance made by Government to fiiperannuated Officers. Should our propofition be adopted, the management of this branch of bufinefs might be committed to the principal of the Inland Office, to whom, in confideration of his trouble, a moderate per centage might be allowed. The privilege of franking enjoyed by certain Officers of this department, feems to Appendix, No. 47. have been extended to a much greater number than we conceive is neceffary. Be- fides the Poftmafters General and the Secretary, whofe right of franking extends to England; the Treafurer, the Comptroller of the Sorting Office, the refident Surveyor whofe office is a finecure, the four Riding Surveyors and the Superintendant of Mail Coaches, in confequence of his being alfo appointed a Surveyor of the Poft Office, have the privilege of franking and receiving Letters inlreland free fromPoftage, without any limitation in point of weight or number. We confider that the Secretary might carry on the whole of the correfpondence of the department, and that allowances might be made for the Poftage on Letters which appear to have been addreffed on official bufinefs to any of the other Offices. The Penfions to fuperannuated Officers, which, together with fome fmall payments under the head of Compenfations, amounted on 5th January 1809 to £. 1,481. are paid on the Dublin Eftabliffiment. To the principle of providing a comfortable Appendix, No. retirement for fuch Officers as have fpent their youth in the fervice of the Public, we arc decidedly friendly, but the fuperannuation of the late Treafurer of the Poft Office on his full falary, after having been only eight years in office, we confider as a violation of that principle, the more reprehenfible as having never difcharged any of its duties, he could have no fair claim for fuch compenfation. But the branch of expenditure in public departments moft liable to abufe, is that on account of Incidents. Government has the means of controuling the ordinary charge of the feveral eftabiiffiments, as no addition can be made to any without its concurrence; but the amount of their incidental difburfements muft depend in a great meafure upon the degree of vigilance exercifed by thofe who prefide over them. It is, therefore, confidering the difregard fo generally ffiewn to economy, where public money is to be expended, a moft important part of their duty to fuffer no expence to be incurred in their refpective departments, without firft examining into its propriety, to fee that the feveral articles provided for their ufe are of a proper quality, and have been procured upon the belt terms ; that no wafte or profu- fion has taken place in the confumption of them, and that every fervice for which a charge is made has been faithfully performed. Incident Accounts are fo rarely the fubjeft of inveftigation, and their details fo concealed from public view, that it is not furprizing to find thefe effiential particulars generally neglected, towards which we think it might ferve to excite greater attention, if an Account of the incident payments of every Eftabliffirnent, ftated under their feveral heads, were laid annually before Parliament, and quarterly before the Lords of the Treafury, by whom an enquiry might be directed into fuch parts thereof as feemed to them to require it. We annex an Account of the incidental expences incurred in this department Append!*, No, in four years ending 5th January 1809, and payable by the Treafurer, which are exclufive of the petty incidents paid by the Window- man, and thofe paid by Deputy Poftmafters. Deeming it proper to examine the principal heads of this branch of expenditure, which appears to be annually increafing, we called tor the vouchers for the feveral payments contained in the four years Accounts, and received thofe for the laft three years ; the vouchers belonging to the firjt year s Account,