standing for Mr. Munton, the Naval Storekeeper, I am so little, as you will believe, versed in Merchants' Accounts, that I do not absolutely say it is so, but there appears a circumstance which is very odd:-all the credits due to Cornelius Cole are carried to the account of Anthony Munton. I have the honour to remain, my Lord,

Your Lordship's, &c.

HORATIO NELSON.

TO THE DUKE OF RICHMOND, MASTER-GENERAL OF THE

ORDNANCE.

[Autograph draught, in the Nelson Papers. The date is not given, but it was probably written in May 1787.]

My Lord,

The subject of this letter will, I trust, render all apologies unnecessary for my addressing myself to you. A few days ago, Mr. Higgins and Wilkinson, merchants of St. John's, in the Island of Antigua, came to English Harbour, to communicate to His Royal Highness and myself, that they were privy to great Frauds which had been committed upon Government. By agreements of a Mr. Whitehead, and various Officers of his Majesty, employed in this Island, amongst others the Storekeeper of the Ordnance. As this is in your Grace's Department, I shall not trouble you with any other, but be as explicit as I am able.

As His Royal Highness could not attend to this business, he desired me to make the necessary inquiries, and to take such steps as I should think proper. These gentlemen were partners of Mr. Whitehead under the firm of Whitehead and Co., they are in possession of all Mr. Whitehead's books and papers, and the agreement between your Storekeeper and Mr. Whitehead. These gentlemen, as will appear by the inclosed letter, are not publishers of this Fraud merely for the honour of serving the Public; interest has its weight. I send you an Account of one quarter's Fraud, and I examined several in the books: but they declined my having more, till they were satisfied Government would reward them in proportion to the Frauds discovered. As a man who has more than once stood for

ward to detect and bring to punishment those who are guilty of defrauding the Public, I may venture to express myself freely. Mr. Wilkinson was brought up in the house of Muir and Atkinson; has been employed under the different Officers in the Victualling, &c. He declares his knowledge of, and that he can bring to light, all the Frauds committed in those Islands, and even at Jamaica. He appears, as well as Higgins, a shrewd sensible man, and I believe can bring much iniquity to light. In Antigua, in the different Departments, at least, they say £300,000; at St. Lucia as much; at Barbadoes not far short; and at Jamaica, upwards of a million. What of this may be recovered, or if any, I know not: however, this good effect it surely will have, that of preventing the like in future.

More than probable, by the time your Grace receives this letter, the Boreas will have sailed for England, where I shall ever be ready to give your Grace any information you may wish to know of me. There is one observation, which I beg leave to make it will be said, Vouchers are produced, and Merchants have attested that they are at the market-price." In this Country the market-price is what an article will sell for; and no Merchant in this Country, but will declare, that in signing Vouchers for each other, they never look at the articles, saying, a thing is always worth what it will bring: they are indeed, my Lord, no check, in this Country. I have the honour to remain,

Your Grace's most obedient, &c.

HORATIO Nelson.

TO CUTHBERT COLLINGWOOD, ESQ.

[Autograph, in the possession of the Honourable Mrs. Newnham Collingwood ] Boreas, Nevis, May 3rd, 1787.

My dear Collingwood,

To be the messenger of bad news is my misfortune, but still it is a tribute which friends owe each other. I have lost my friend, you an affectionate brother. Too great a zeal

6 On the death of his brother Captain Wilfred Collingwood, of the Rattler.

in serving his Country hastened his end. The greatest consolation the survivor can receive, is a thorough knowledge of a life spent with honour to himself, and of service to his Country. If the tribute of tears are valuable, my friend had them.

no more.

The esteem he stood in with his Royal Highness was great. His letter to me on his death is the strongest testimony of it. I send you an extract of it:- Collingwood, poor fellow, is I have cried for him, and most sincerely do I con dole with you on his loss. In him, his Majesty has lost a faithful Servant, and the Service a most excellent Officer.' A testimony of regard so honourable, is more to be coveted than anything this world could have afforded, and must be a balm to his surviving friends.

The Rattler has been refitting at English Harbour, and when I arrived there in the middle of April, Wilfred was a little complaining, but I did not think, at first, anything dangerous was to be apprehended. But in a few days I perceived he was in a rapid decline. Dr. Young told me to send him to Sea, as the only chance. He sailed on the Tuesday for Grenada, where I was in hopes, could he have reached Mr. Hume's, some fortunate circumstance might turn out; but it pleased God to order it otherwise. On Friday, the 21st of April, at ten at night, he left this life without a groan or struggle. The Ship put into St. Vincent's, where he was interred with all Military Honours; the Regiment President, and Council, attending him to the grave. I mention this circumstance to show the respect for his character. It is a credit to the people of St. Vincent's, which I did not think they would have deserved. I have directed Wallis not to suffer a thing to be disposed of, but to have everything sealed up the moment he goes on board, and that I will take them on board the Boreas, and carry them home.

Adieu, my good friend, and be assured I am, with the truest regard, your affectionate friend,

HORATIO NElson.

Mrs. Nelson desires to present her kind compliments and condolence.

7 Lieutenant Wallis of the Boreas, whom Nelson had appointed to succeed Captain Wilfred Collingwood, in command of the Rattler.

ΤΟ

[Autograph draught, in the Nelson Papers. The address of this Letter is not

given.]

Sir,

Boreas, Nevis, May 4th, 1787.

As Frauds in the different Departments of Government are in a train to be discovered, and that to a very large amount, I have thought it proper to send all the papers and circumstances relative to it, at once to you. On the 13th of April, Messrs. Higgins and Wilkinson, merchants in the town of St. John's, in the Island of Antigua, gave his Royal Highness information that Frauds had been committed upon Government. As His Royal Highness could not attend to this matter, he desired me to do what was right in the business; since which time I have endeavoured to make myself master of this subject, and have examined a variety of books and papers, particularly those of a Mr. Whitehead, who appears a principal Agent. It is unnecessary to observe, that Higgins and Wilkinson were partners of Whitehead, under the firm of Whitehead and Co., but have now parted from him, and possessed themselves of all his books and papers, from which it appears, that Government has been defrauded in a most scandalous and infamous manner. The only emulation I can perceive is, who could cheat most. That the fictious name of Cornelius Cole stands for Antony Munton, his Majesty's Naval Storekeeper, I really am so little versed in Merchants' accounts, that I cannot assert (as these gentlemen declare) it does; but this circumstance makes a strong impression, that all the credits of Cornelius Cole are carried to the account of Antony Munton.

Vouchers have hitherto been deemed a sufficient check in the purchasing of Stores, that the market price must be known: the Commissioners appointed to examine the Public Accounts of the Kingdom, in their sixth Report, were the first who doubted the credit of Vouchers. Although that Report was founded on Army Accounts, yet the same chain of reasoning will hold in the Naval Department abroad; for there is not a merchant in these Islands that does not always sign Vouchers,

whenever they are brought to them: they say, there is no fixed price for anything in this Country, that an article is worth what it will bring. These gentlemen have been in various employments in the different Islands, under those employed in the Victualling, &c. and they assure me, that they are certain they can discover frauds in Antigua to near £500,000; St. Lucia, £300,000; Barbadoes, £250,000; and at Jamaica, £1,000,000. The sum is immense. Whether they can make it out, time must determine. However, they only wish to be rewarded for what is actually recovered, and they are both shrewd sensible men; and must know they are for ever ruined in this Country, if they do not make out what they have so boldly asserted. No. 1, is a letter to his Royal Highness; No. 2 is their letter of terms; Nos. 3, 4, 5, account of the Frauds; No. 6, a letter to me; No. 7, an account of the method of cheating.

I hope, Sir, I am right in sending these Papers to you. If I have erred, be pleased to put a favourable construction on my intentions. I assure you, the ardent wish of my heart is to see defrauders of their Country punished. I shall most probably have sailed for England by the time you receive this letter, and shall always be ready to give every information you may wish to know of me.

I have, &c.,

HORATIO Nelson.

TO H. R. H. PRINCE WILLIAM HENRY.

[Original, in the possession of William Henry Whitebead, Esq ]

Nevis, May 7th, 1787.

Sir, Nothing, I do assure your Royal Highness, could have given me greater concern than to find you are unwell, but rest, I most sincerely hope, will soon re-establish your health. Nothing else could have been of real service, for medicine in that disorder, without quietness, does more harm than good. I would instantly, upon the receipt of your letter, have sailed, but Herbert is near going; and it is impossible to move a

7 Apparently the President of Nevis.