more about it. We can jog their memo"ries with a few facts which will, we are sure, convince them of the necessity of holding their tongues on this subject. "Some of them, perhaps, may have seen "SOME LETTERS from great persons "lately, much about the time of Lord Bar"ham's appointment to the Admiralty ;. but we shall wait to see how they be"have." The answer which the TIMES made to this will be seen in the foregoing us, at a jog-trot, to a knowledge of some "of the facts of their case, We are en couraged in the hope that the Addingtons "will take our hint upon this occasion, by "the attention which they have paid to our friendly advice about the Royal reluctance "to accept the resignation; upon which re"signation we again congratulate the country, as an event that frees the wheels of government from their heaviest clog."The Addingtons have the last word; and sheet, p. 63 and 64. It was, however, si-thus they speak in the TIMES of the 16th lent upon the last mentioned delicate points. The SUN of the 15th instant retained to the charge in the following manner. "We had asserted, that Mr. Pite did not "understand, from his conversation with "Lord Sidmouth, on Thursday se'nnight, "the intention of the latter to resign. This "fact is contradicted by the Times. We "will give credit to them for the truth of "their assertion, that Lord Sidmouth's con"versation with Mr. Pitt was intended to convey to the Premier his lordship's de"termination to resign. Upor; such a point, "the assertion of the Times is, next to that "of his lordship, the best evidence that can "be produced. The public will judge whe"ther the Times or the Sun be more likely to convey a correct idea of the impression "made, by any conversation, upon the Chancellor of the Exchequer. We need scarcely add, that we adhere to our for"mer statements. It is indeed only in that "one point to which we have alluded that " we are contradicted by the Addingtonian "writers. They admit, by implication," "that their leader, who is stated to have quitted office upon the " purest and "broadest public principles," and who is "held up as "the sole and central point at "which every virtuous Englishman shold" "rally," that this model of independence, "purity, and disinterestedness, had no soon instant.- "Last night the whole Melville-kennel opened against us, but we will not be driven from our purpose. The country and posterity have a right to truth, " and the committees of falsehood, rancour, and disappointment, are not select enough to overwhelm or confuse it. For the joint report of Ex-Jacobins, the Ultra-Ministe"rial, and the Melville Papers, we enter"tain a contempt that we can express without indecorum. Let them rail; but they cannot rail the seal from off the bond." What end can be answered by all their calumny, misrepresentation, and poison, as long as Lord Melville goes to trial by "the disinterested fortitude of Lord Sid"mouth and his friends, which has enabled "Mr. Whitbread and his virtuous cause to "triumph? What object do they propose to 66 66 cr themselves by the already-refuted ie of "the day, while the self-devotedness of an "upright statesman sends corruption to the "tribunals? Do they think that the coun try does not feel, in its remotest corners, "the proud and almost lost conviction that "there could exist a minister superior to "the charms of power and of office, and re"solute to obtain justice for his country at "the expense of importance, emolument, dignity, and the beloved presence of au "affectionate master? Would they efface "this sweet consolation from the public "heart, that, in the cabinet itself, the laws "and the interests of a generous people bending under the weight of their contri"butions, but free and loyal in their sacri"fices, have found a friend and a powerful "defender?”----Here I shall, for the present, take leave of the subject, begging the reader to go slowly and carefully over all these extracts; for howmuchsoever he may despise some of the prints from which they er quitted one party, and lost the favour "and confidence of the powers that be," "than he hastened to throw himself into "the arms of another, and to join with it in worshipping the rising sun." It is said "that we have been altogether silent upon “the motive of Lord Sidmouth's resigna"tion. This is not correct; we have traced "it to his love of power, unaccompanied by any great or generous feelings and, certainly, the pompous and desultory ex-are taken, he may be assured, that they are position of his lordship's motives (in a the funnels, through which the factions, re"style characteristic of his party), which spectively, speak. "appeared in the Times of Friday, will not "induce as to retract our opinion. Upon "this manifesto we shall forbear to remark, " until its authors shall condescend to alight "from their prancing Pegasus, and conduct make any apology for addressing you on the subject of the naval accounts; or to attempt to render your fitness to obtain the reform of them, more obvious to those who may happen to read this letter, than it already is. As you have undertaken, and hitherto with so much success, to bring to justice the transgressors of the laws for securing the correct appropriation of the naval supplies, I most sincerely hope that you will persevere in your exertions, until you enforce the adoption of such regulations in regard to the accounting for all naval money, that it may be impossible for any future Treasurer of the Navy to conceal from the public any part of his proceedings connected with the payment of naval expenses. I shall, I trust, be able to point out to you the necessity of an entire alteration of the existing regulations, that relate to the navy accounts, and to prove, that so long as they are continued, the public must remain in ignorance of the uses made by the treasurer of their money. The only account now laid before parliament is, "An Account, shewing the amount of mo"nies received from his Majesty's Exche"quer for naval services, between 5th Jan. and the 5th Jan. distin ample grounds for being fully convinced of the accuracy of my first opinion concerning it. The account is, of all the money received from the Exchequer, and applied to naval services by the Commissioners of the Navy. Now, Sir, if it should appear, that · in the account of every year the sum applied. is exactly the sum received, and that there never has been any balance in the hands of the Commissioners of the Navy, is it not obvious that the receipt from the Exchequer is one and the same identical operation as the application of the money so received to naval services? That is, that the whole ope- . ration is nothing more or less than the payment of so much money by the Exchequer into the Bank on account of the Treasurer of the Navy? If, Sir, you will examine the public accounts for some years back, you will find the fact to be, that there never is any difference between the sum received from the Exchequer, and the sum applied; and, therefore, I conceive, that I am fully borne out in my conclusion, that the account is an account of money applied to be paid, and not of money actually paid; and, further, therefore, that there exists No SUCH THING amongst the annual accounts laidbefore parliament, AS AN ACCOUNT OF THE MONEY EXPENDED UPON THE NAVY. There is yet another circumstance that corroborates this conclusion, namely, the manner in which the account of the army expenditure is stated. This is styled An Account of "the monics paid by the Right Honourable "the Paymaster General of his Majesty's Forces, from Dec. 25, to Dec. 24, guishing the services to which the same "is applied." This account is made up at the Navy Office, and signed by the Commissioners of the Navy; and it forms the only source of information upon the important and extensive subject of the navy expenditure. In a former letter I have hazarded a conjecture, that the whole of this account was a mere delusion; and, that under the semblance of shewing what the nation paid for its navy, it was in fact, an account only of what money was applied at the Bank for the purpose of being paid for it; but which occurrence might or might not take place, just as it suited the pleasure of the Treasurer or Paymaster. The circumstances on which I founded this conjecture were, 1st. That the Treasurer of the Navy makes all naval payments, and not the Commissioners of the Navy; and, 2d. That the Commissioners of the Navy are said, in the language of the Exchequer, to apply money to naval services by paying it into the Bank on account of the Treasurer of the Navy. Though these facts appear sufficiently to bear out the inference that has been deduced from them, there existed in my mind so great a reluctance to believe, that a delusion so monstrous could have been attempted to be practised upon the nation, that I certainly was induced to hazard only a conjecture, and that with great diffidence. But, since I did so, I have found upon a reperusal of the title of the account, ." According to the principle of the navy account, this account should be "An Account of money received from the Exchequer, and applied to military ser"rices," and it should be signed by the Secretary at War; for his office is similar as to the accompting for money to the Navy Of fice, and the office of Paymaster of the Forces is precisely similar to the office of Treasurer of the Navy. Why, therefore, all circumstances being duly considered, should the navy account be an account of money applied to naval services by the Navy Office, and the army account be an account of money actually paid by the Paymaster General? This question might be answered-by saying, that it has been found more convenient to let the Commissioners of the Navy Office furnish the account of the navy expenditure, than to follow the example of the Paymaster General, and thus expose in each year the Treasurer's accounts to the public, But, whether or not this is the real cause of so delusive a method of stating an account of so great a proportion of our annual expenditure, it is now of little use to lose time in investigating. It is sufficient merely to observe, that, had the House of Commons required, that this account should have been an account of the Treasurer of the Navy, it is very probable, that the illegal practices which are at last come to light, could not have been concealed during the long period of sixteen years. But the point, Sir, to which I particularly wish to draw your attention, is the necessity, which is thus manifestly promulgated, of the interference of the House of Commons to secure for the future an honest account of the money received and paid by the Treasurer of the Navy, and to place the office of Treasurer of the Navy under such a control as shall render it impracticable for any one, who may hereafter fill it, to rob the public. And, here, Sir, let me leave my immediate subject, to observe how futile all legislative regulations are in respect to the public money, if due attention is not paid to the method to be adopted in accounting for it. It is now obvious, that the object of the law for preventing abuses in the office of Treasurer of the Navy, has been totally frustrated by the neglect of those who undertook the reformation of it, to lay down some efficient system of accounting for the money received by the treasurer; for, had he been obliged to present to parliament an anDual account of all money received and paid by him, the balances which Mr. Trotter kept at Coutts's would have been easily discovered; or, rather, had such an account been required, it is to be presumed, that he would never have attempted to make an improper use of the public money. I am aware, Sir, in advancing these observations, that it may be replied to me, "The whole object of your plan is sufficiently provided for, by the "law that obliges the Treasurer of the Navy, to pass his accounts before the com"missioners for auditing the public ac"counts." To any one making use of such an argument, I should recommend it to read an act of this session for amending the act for regulating the office of Paymaster of the Forces; in this he will find, that no acCounts of the Paymaster have been passed before the commissioners since 1753; and, also, to look into the public accounts of this year, by which he will find that Lord Melville's account is not yet settled; from which circumstances, I feel myself warranted in inferring, that the control of these commissioners under the present regulations is not eficient. But to return to the subject. Having fully shown that there is no such acCount required by parliament, as an account of the money received and paid by the Treasurer of the Navy for naval services, I submit your consideration the expediency of parliamentary inquiry into the existing system, of accounting before parliament for the navy expenditure; and, I further take the liberty of suggesting, that your very laudable exertions to promote the public interests cannot be attended with complete success, unless that species of control, which is to be obtained by well-regulated accounts, is fully and effectually secured by some new law upon the subject.-I have the honour to be, &c.-VERAX.—July 15, 1805. ON THE BOARD OF AGRICULTURE. SIR, -Should the British constitution be happy enough to maintain unimpaired its present shattered perfections, future gencrations who may live under its authority, will gratefully acknowledge your able struggle for their preservation. By awakening the political lethargy of men, by detecting the weakness of ministers unfit to rule, or to merit even personal respect; by discovering designs of those who through the glare of brilliant sophistry and unparalleled cunning, have wielded the rod of power to gratify private ambition and personal emoluments, you have revived the fading laurels of patriotism. Entertaining this opinion, I am induced, through your Register, with your permission, to offer to my countrymen some observations I have made, and some facts I have collected, on the conduct of a society which has often attracted your attention, I mean the celebrated Board of Agriculture, and Internal Improvement. I am the more induced. to attempt this task from the extraordinary circumstance of an institution professing so much, having so feebly prosecuted the design, which its name imports, it was created to execute. It thence seems questionable, whether it has not been established for sinister purposes, or whether, somehow or other, it does not greatly want a proper etticiency to execute the mighty promises held forth in its high sounding appellation. certainly is quite the character of the administration which gave it birth, to do any thing for support, to display the most barefaced want of discernment, and to propose undigested projects, however glaring the empiricism. The real state of the case, I will from indisputable facts endeavour to develope. However, that the great and dignified persons who rule over its concerns may not be toɔ suddenly taken by surprise, and that I may render what I have to say on the subject as clear, and as perspicuous as possible, I propose to divide any observations It. into three letters.- -1st. This first shall remuneration, and the hope of acquiring contain my ideas of what might have been fame. Without the idea of obtaining celedone by this Board of Agriculture and Inbrity, a man has little stimulus to rouse him ternal Improvement, with its income, and whether from the modes of proceeding they have adopted the objects which the name of the institution points out, have been or are likely to be accomplished.2. I will in the second letter show that the Board of Agriculture since anno 1799, has been very improvident in carrying on both its public and domestic affairs. If it should appear that their proceedings have been a little tainted with Melvillean philosophy, they will no doubt, be able to justify themselves to the parliament who annually grants them 30001. of the public money.3. I will give a general view of the organization of the Board and its defects, the character and talents of its leading members, and the expectation the public have of the ends of the institution being accomplished, from their talents to conduct business. To prevent any alarm, no names will be mentioned. I hint this to prevent a monopoly of heartshorn and other volatile spirits.-To promote agriculture is certainly the first object, which the Board from its title ought to have in view. To accomplish this, it would be proper to lay down a plan, which might be consistent with its finances. Suppose the income 3000l. per annum, it would be right to take four subjects. As draining, inclosing, manuring, the course of crops, and to offer 1201. for the best essay on either of these subjects, and 801. for the second best. When good essays on these subjects were obtained, propose four new subjects in a similar manner, and offer smaller premiums, as 401. for the best observations and improvements on either of the four first essays they may procure. Five gold and five silver medals might be offered for miscellaneous subjects of secondary importance.By this means agricultural knowledge would be kept in a continual state of accumulation. The collected knowledge could periodically be condensed and systematised, formed into part of a general code, and be gratuitously circulated among the most ingenious farmers in the kingdom. The premiums for the first year would not exceed 800 1., the publishing them in annual volumes would pay itself. The next year the addition of 1601. for the best observations, might be partly, if not wholly cleared, by the profits of publishing the first essays. Beyond the limits of such a plan an institution cannot go with an income of 30001. per annum, and pay officers, house-rent and taxes. Such a plan presents to a man the prospect of a fair to the toil of literary exertion. Neither can practical information be expected, but from, those who have obtained it by indefatigable industry, and it is unjust to expect they who have passed a laborious and useful life, should give up their knowledge to the public without an adequate reward.The Board of Agriculture, however, first formed! the idea of circulating queries to obtain information for nothing. Then they project-' ed the plan of surveying eighty districts in twelve months, which at the moderate rate of 301. each with the annual incidental charges, would have swallowed up more! than their first year's income. The projects and printing of the next year were to amount to about 60001., and they receive 3000l. per annum. This was a specimen of internal improvement. Not, I suppose, in the branches of finance and economy. It is true, a number of surveys were executed in a very short period of time, at the rate of from 201. to 301. each. But who were they done by and how were they executed? They were in general done by men whose paucity of talents made them from want, grasp at any employment.The first surveyor went to jail for debt, just after he gave in his report. The next person who was em ployed is now a pauper in Morden College, Blackheath; some have been bankrupts, and others have run away. Two or three only came forwards whose property enabled them to display a commendable zeal. How ridi culous is it to expect a vast undertaking to be accomplished on such mean and ungenerous principles, indeed, it is an undertaking that I doubt could ever be accomplished as it ought to be, were thousands spent to effect it. The consequence was, the surveys were. very badly done, were the ridicule of the farming world, and it has ever since been the maxim among the generality of farmers, to laugh at every subsequent exertion of the board.But the board say, that they have been of considerable use in promoting the improvement of husbandry, and that they. have made agriculture the fashion among men of property. Can twenty or thirty gouty old gentlemen going every Tuesday to Sackville Street, to hear a few insipid letters from persons who seldom understand the subject they attempt to discuss, inspire young fellows of spirit with a passion for the plough?If agriculture is a more fashionable pursuit than it formerly was, that circumstance is to be attributed more to the Essays in the Annals of Agriculture, to 89] JULY 20, 1805,-Board of Agriculture, the labours of Anderson of Edinburgh, to those of Hunter of York, to those of Kir-i wan, to those of Injenhouz, &c. Here the genius of agriculture seems to have rose above its dawn. Several agricultural societies in the kingdom had brought real husbandmen together, and their efforts had led to scatter practical knowledge and improvement in rural affairs, long previous to the formation of this boasting board. The meetings at the late Duke of Bedford's, Mr. Coke of Norfolk, Mr. Burgoyn, Mr. Western, though in some respects not free from censure, have contributed more to inspire a love of farming among young men of rank, than the chattering cabals of the Board of Agriculture. At those meetings they have met with the first geniuses in the country, seen their theories practically explained, and have gone home instructed. This too, amidst a scene of gaiety and splendour suited to their years, and their accustomed manners of living. At the sittings of the Board of Agriculture, there is nothing but tiresome discussions dictated by secret envy of one another. Nothing but pitiful broils, and unmeaning contentions. Sometimes as to the manner a book should be printed, whether their printer or publisher have cheated them. Whether they should have the publications out of the public money, and the hard working farmer be obliged to pay for them; or of what has become of the ingenious manuscript of some enlightened man, which had somehow or other been mislaid, and could no where again be discovered. Is this calculated to inspire a love of farming? No, the fact is, gentlemen become members, pay their subscription, attend a few times, and are quite tired out.The board boast much of the parliamentary grants they procured for Mr. Elkington the drainer, and for Mr. Davis the smutty wheat cleaner; but, it is a matter of considerable doubt, whether the money would ever have been obtained for these objects, had it not been for the interposition of a certain gentleman, whose South Sea researches have pleased his Sovereign, and whose fitting out of privateers on the Lincolnshire coast, has been gracious in the eye of a minister. When the board, however, under the auspices of Francis Duke of Bedford, and Lord Carrington, and by order of the House of Lords were directed to inquire into the best mode of breaking up grass lands, of converting them into tillage, and of again laying them down to grass, and they accidentally adopted a part of the plan I have suggested, by offering premiums for the best essays on the subject; how worthy of admiration was [90 the result! Could a more irrefragable proof be imagined of the efficacy of proper pre miums being judiciously offered? I know, I may be told, that, in the volumes of com munications of the board there are very va luable essays. So there are! But how were they obtained? Not in the above fair and impartial manner. They were procured by means which have disgusted the major part of the authors. Though they are known to possess a great fund of agricultural knowledge, yet they have withdrawn their exer tions, having fully experienced the feeblespirit of the board in rewarding them. In stitutions should ever recollect these max→→ ims, that a labourer is always worthy of his hire, and should be paid according to his merit that promises are easily given (even of things not to be obtained) but that donations of sterling money is a far more secure mode of commanding the talents of the able and meritorious. Thus I have shewn all that such a body of men could do, and ought to have attempted with 3000 per annum ;; and, that the Board of Agriculture have projected schemes which neither their income nor their flimsy tampering with genius could accomplish the execution of. Certainly the minister who has permitted all this must have little knowledge of the character of men. He can have no just idea of the value of money or of labour. For he has certainly established an institution with a name which boasts of effecting the greatest bene-, fits to the country, and he has not given it a fund commensurate to attaining the end proposed, and he has placed the conducting of it in the hands of individuals, who seem to tally unequal to the task. Unless, indeed, they have been led on by secret promises of support, which has not been given. If this be not the case, are we to suppose, that in creating such an institution the minister was flattering the public with the hope of their condition being improved, while he was gently sliding millions out of their pockets, and while he was amusing the restless spirits of some individuals, who were, perhaps, tired with waiting for long promised honours. If any person doubt that the income of the board is inadequate to effect what its title proclaims it was intended to perform, I beg to inform him, that the first president made the, attempt, and set off with the idea of prosecuting a statistical inquiry, for the purpose of ascertaining the state of the peo ple, which he was obliged to abandon for want of resources. The agricultural survey of counties was a branch of the plan. From the whole it was intended to draw up a general view of the state of the kingdom, and |