ss ( Ireland.)— Ninth REPORT OF THE COMMISSIONERS [ App. No. 14. The Examination of Mr. JOHN MURPHY; taken upon Oath, - the 10th and 14th of March, nth, 121 h, 13th and 19th of April, and 26th of July 1809. This Examinant saith, That he held the Situation of Clerk in the Office of the Accountant General to the Poll Office, from the year 1791 until the month of April 1808 ; during this period he executed ( he Duties of the Accountant General, the Principal not acting. He alfo tranfafted part of the bufinefs of the Treafurer's Office, fo far as receiving the Monies from the different Clerks in their refpedtive departments on behalf of the Treafurer, who did not do any duty, Examinant a£ ting for him. When he was in the Accountant General's Office, Examinant as Accountant General, fumiffied to the Accountant General at the Cuftom- houfe, the Lords of the Tre. ifury, Szc. See. a Weekly Abftract of his receipts and payments. In thefe Abftra£ ts the receipts ftom the Letter Carriers, the Alphabet, and Window- man, were checked monthly, by comparing them with the books of the Sorting Officc, and the Window- man, and feeing that the fums received agreed with the charge in thofe books againft the Letter Carriers, Alphabet, and Window- man, the payments claimed credit for by th- 2 latter being likewife checked by comparing them with the Vouchers. The receipts for cafh and bills remitted by Deputy Postmasters were checked quarterly by the remittance book, which was brought from the Secretary's Office, and in which were entered the par- ticulars of their remittances of cafh and bills, and by comparing them with the Abftrafts furnifhed during the quarter. The receipts for Penny- post Postage and private Exprefler, were checked by comparing them with the books of the Penny- post Office, and with the Exprefs Book kept in the Secretary's Office. On the discharge side of the Trsafurer's Abftraft, the payments to the Treafury were checked by the receipts of the Teller of tho Exchequer; thofe on account of Incidents, by a compare with the Vouchers; thofe on account ofSalaiies, by a compare wi: h the Establishment; and thofe for Riding- work, by a compare wiih the Secretaiy's Return of the sums to be allowed under this head; a balance was then ( truck, the whole of which was latterly required to be in the Bank of Ireland to the eredit of the Poftmafter General. An Account was made up weekly in the Accountant General's Office, in which the Treafurer was debited for all sums received dining the week including the amount of drafts on ihe Bank, if any, and credited for his payments, includ- ing thole into the Bank. At the clofc of each quarter an Account was made up, in which the Treafurer was debited with the tntal charge against the Letter Carriers, the Alphabet, and Window- man for the quarter, the total amount of the remittances made in calh and bills by ihe Deputy Pofhnafters, and with, all other monies received during the quarter, and was credited for his payment-; to the Bank and Treasury, and for his remittances to Great Britain duiing the quarter, for the amount of Officers salaries and of incidents for the quarter, and lor all other allowances and payments during the quarter. A balance was then ( truck, which included the charges on the Letter Carriers, Alphabet, and Window- man, that had not been received by the Treafurer before the close of the quarter; likewife ihe hills remitted by the Deputy Poltmafters falling due after the close of the quarter, and fuch of their cafh remittances during the quarter as had not been handed over to ihe Treafurer - previous to its clofe. This Account was not furnished to any Office, but merely kept as a check in the Accountant General's Office on the Treasurer's Account. The Accountant General alfo made up at the clofe ol the quarter, an Account for each Deputy Poftmafter, in which credit was given for all bills and calh remitted during the quarter, though part of the bills remitted did not fall due till after the close of the quarter. Two general Accounts were likewife made up every quarter, the one dating the Account between the Britiffi and the Irifli Office, the other ftzting the Account of the Post Office Revenue appertaining to Ireland, in which the Poft Office was debited with all items appertaining to the Revenue, and credited for all payments made thereout. Both these Accounts were made up in the lame form as at present. Examinant having been directed by the Postmafter General to make out a Statement of the General Poft Office Revenue lor the year ending 5th January 1804, proceeded (<> to do, but fufpe£ ting, from the confused state of the Accounts, that fotrie radical error had exifted in the mode ot keeping them from the commencement, lie went into an investigation of each year's Accounts, beginning with the Eftabliffiment of the Irifh Poll Office in 1784. For this purpose Examinant opened a fet of books according to the Italian . method of Book- keeping by double entry, entering in a Journal from the auxiliary books the transactions of the Poft Office from its cornmencemeiv, and re ucing them all to tie following principal Accounts in his Ledger. The Englifh Poft Office Account, the Irish Post Office Account, the Cash Account, and the Deputy Poft- mafter's Account, together wiih separate Accounts for the mtjianding arrears and injblvent arrears. Under ' his arrangement the correctness of these Accounts was proved 011 a quarterly fettlement, by the balance due to the English Post Office, and the balance due to the Irifli Poft Office combined, agreeing with the combined amount of the balance of the Cafh Account, the balance of the Deputy Postmasters Account of the Arrears outftanding, and of the infolvent arrears. Upon closing this investigation, which was continued up to 5th January 1805, he found debits omitted and over credits given to the amount of £. 9,766. 12. 7. and trediis omitted and over debits charged to the amount of £. 2,195. ao. io § . leaving a balance