and his arrears. The other commiffioned officers have their fubfift ence and arrears. The non-commiffioned officers and private men have their fubfiftence, and the allowance to the regimental pay mafter and furgeon returned back to them. The private men receive back like wife their poundage.

We have been confidering the pay of a marching regiment of foot only. In other corps, the divifions, allowances, and deductions, are different. In the establishment of a regiment of dragoons, the allowance for widows is not fo much as the one day's pay of two private men; and it is entirely omitted in the establishment of the invalids. In many cafes, the pay, or parts of the pay, are exempt from the poundage and hofpital: the poundage is returned to none but the private men of the foot-guards and marching regiments, and to the effectives only. The cavalry have an allowance of grafs money; which in time of peace, is paid out of the allowance for keeping the horfes; and in time of war, is an article in the contingent account of the regi

ment.

The clothing of the invalids is not committed to the colonel or commanding officer, but to the paymafter-general of the forces.

This defcription of the pay of the army, fhews it to be apportioned and iffued in a manner compli cated and intricate. It is fo compounded and decompounded, that, without a very curious and minute investigation, it is hardly poible for an officer to know, whether he receives in any year all that he is entitled to for his fervice.

It is not our intention to convey any opinion upon the quantum of the pay of the army. We do not mean either to increafe or diminifh 1785.

what any one perfon, in the scale of military rank, receives at this day as the compenfation for his fervice: we call in queftion the propriety of no one article of advantage that may accrue to him under the prefent fyftem of payment: it is not within our province, nor are we competent to decide upon military merit, or to fettle the ftipends for military fervices. The object of our regulations is the mode of payment only, and the rendering that mode more fimple and intelligible, more uniform and equal.

In the regulation of an office, it is prudent to keep as near as poffi ble to the forms in ufe: the lefs they are departed from, the lefs a verfe will the officers be to admit the improvement.

The establishment which purfues the estimate for the army fervices, prefented to the house of commons, and is the inftrument that contains the distribution of the fum granted for thofe fervices, originates in the war-office; and the authority for every payment made by the paymafter-general, purfuant to that establifhment, paffes through the fame office confequently every alteration in the mode of payment must take its rife there likewife.

The first fource of perplexity in the prefent mode of paying the ar my is found in the establishment: the fum therein allotted for the regiment, is diftributed among the feveral ranks, as if it were the ac tual pay of the perfons in fuch ranks, and in many of the warrants directing the difpofition of that fum, it is ftyled the pay of the forces; whereas, not a perfon therein described does in fact receive, either by the day or the year, the fum affixed as the pay of his rank.

The fervices to which the fum allotted for a regiment is at prefent (P) applied,

tioned, will confift of the fubfift ence and arrears only; the pay will continue to be iffued under these two denominations, and the account of the full pay of a regi ment, in the regimental account

The establishment of a regiment would become more fimple and intelligible, if it were relieved from all these services, except the pay of the officers and private men; and if the divifions of the fums therein ftated were made conformable to the actual pay of the feveral ranks. To effect this, the fictitious men, both contingent and warrant men, mutt be fuppreffed; the allowance to widows, and the deductions of the poundage and hofpital, must be abolifhed; feparate fpecific funds, formed upon eftimate, must be fubftituted for the clothing, the recruiting fervice, widows, Chelfea hofpital, and the other mifcellaneous fervices now paid out of the poundage; and diftinct accounts must be kept of the expenditure of each.

As it is not our intention to propose any variation in the quantum of the pay actually received by any perfon in the establishment; fo neither do we mean to alter the quantum of the fubfiftence, but to keep it as it is now, distinct from the full pay. There may be very good reafons for the prefent practice of retaining a certain portion of the pay for fome time, to be iffued afterwards at a proper feafon. The eftablishment, freed from the provifion for the fervices above men

prized in the fame two divifions only. But the calculation of the pay in the establishment must be varied: it is at present made upon an even integral fum by the day and the year; for inftance, the calcu lation for a marching regiment in the establishment of the year 1767 is this: forty-feven men, at 8d. each, is by the day 11. 115. 48.5 and for 365 days, 5711. 16s. 8d. The full pay of a private man, at Sd. a day, is 12l. 38. 4d. by the year: this fum being fubject to the deductions of the poundage, and one day's pay, which amount to 12s. 10d. is reduced thereby to 111. 10s. 6d. ; a proportional deduction from 8d. the day's pay, will reduce it to 7d. and 114 three hundred fixty-fifth parts of a farthing; a fractional fum very inconvenient for multiples, and perplexing to the calculation, If the calculation in the establishment be made upon the fubfiftence as it is now regulated, and which is an even fum, and a third column be added for the arrears, that is, for what remains due to them for their full year's pay, over and above their fubfiftence (the greatest part of which is now included in one fum in the clearings) the total of the column of arrears, added at the bottom to the total of the fubfiftence, will be the fum allotted for the year's pay of that regiment. The arrears of the commifhoned officers (the colonel and captains excepted) will confift of the fame fums as are now calculated in the clearings, and paid to them by the agents; and the arrears of

the

the private men will be the return ed poundage, as it is now calculated, and iffued under that head, provided and fo long as it fhall be his majefty's pleafure to continue this bounty to them.

The abolition of the poundage will caufe a variation in the calculation of the half-pay eftablishment. The fum to be paid to each officer is at prefent calculated by the day; and to the half-pay lift is annexed a warrant, directing a deduction of 6d. in the pound to be made from the payments: the reduced officers are paid every fix months, and at that time this deduction is made. As we have no intention to alter the quantum of the fum paid to any perfon upon this lift, if the prefent mode of calculating be continued, and the poundage he deducted, the day's pay must be reduced in the proportion that fix pence bears to one pound, that is, one fortieth part; which will confufe the calculation in a manner fimilar to that above mentioned, relative to the full establishment.

No reafon occurs to us, why the calculation may not be made by the half year, instead of by the day; efpecially as we find, at the end of this establishment, that the half-pay of the officers and private gentlemen of the two troops of horfeguards reduced, is calculated, not by the day, but for 365 days.

By abolishing the contingent and warrant men, we do not mean to take away the advantages of the colonel, captain, and agent, derived from their pay: the colonel has the fubfiftence of one, and the agent of another, of the warrant men; the captain has the fubfiftence of the contingent men. No reafon Occurs, why these fums of fubfiftence should not be added to the fubfiftence of the colonel and captain

in the establishment; and why the agent fhould not be inferted in it, intlead of being placed among the allowances, with his agency entered in the column of arrears: this will caufe no variation in the mode of iffue; for thefe fums of fubliftence are now iffued with the regtmental fubfiflence, and the agency is a part of the clearings.

Where the pay of the officers is fubject to the is. and 6d. duties, the paymafter-general detains them out of their pay in his office, and pays them to the receivers ; but, as we propose that all officers fhould receive the entire fums which will be allotted to them for their pay in the establishment, without deduction, under the heads of fubfiftence and arrears, their actual pay conti nuing the fame, thefe duties must be paid out of the fund to be created to fatisfy thofe fervices, to which the poundage is at prefent appli→ cable.

The fmall deductions of id. a week from the fubfiftence of each of the private men, of 14d. from the corporal, and of 2d. from the fer jeant, are equally divided between the regimental paymafter and the furgeon, but are repaid, by the king's bounty, out of the extraor dinaries. As the furgcon is now upon the establishment, this emolument of his may be added either to his fubfiftence or arrears; and the regimental paymafter may be put upon the establishment, and his fhare entered in the like manner.

The other fervices that have hitherto been provided for out of the grofs fum allotted for a regiment, and for which we propofe fpecific funds, are, the clothing of the noncommiffioned officers and private men, and the recruiting fervice; together with thofe to which this fum has been contributory, the re

(P-2)

lief

The fund for the clothing is the nett offreckonings, that is the difference between the fubfiftence of the non-commiflioned officers and private men and their full pay, after deducting the poundage, hofpital, and agency upon their full pay. Though the total fum allotted for a regiment is directed by the pay warrant to be paid to the colonel, and his agent indorfes it; yet this clothing fund is not applied by the colonel himfelf: the paymafter general is directed by the mutiny act to pay the offreckonings to fuch perion only as has a regular affignment of them; and, therefore, the colonel always aligns them, either to the clothier or to his own agent: the allignee receives them of the paymafler-general, and thereout defrays the coft and all the expences attending the clothing; and for the retidue he accounts to the colonel.

We learn from Robert Quarme, efq. chief clerk in that branch of the office of the comptroller of the army accounts that relates to the clothing, in what manner this fervice is conducted. The clothing this part of the army is entrusted to the management of a certain number of general oflicers, called the clothing board, chofen annually by the board of general officers. This clothing board is governed by inftructions iffued in the fixth year of the reign of queen Anne. Upon a certain day appointed by the board, the clothiers produce to them patterns of the feveral fpecies of clothing after examination, thofe that are approved of are fealed with the teals of three of the board, and with the office feal, and delivered to the clothiers. After the clothing is made up, it is reviewed by one of

the board, appointed for that purpofe, taking care that no one reviews the clothing of his own regiment. Upon the certificate of the reviewing general, that he has found the clothing agreeable to the patterns, the clothing board join to the colonel's affignment their certificate to the paymatter-general, that the clothing has been viewed and approved, and defiring him to pay to the affignee the fum mentioned in the affignment.

The offieckonings being calculated upon the full establishment, including the non-effectives, contingent, and warrant men, and clothing being procured for the effectives only, a furplus must accrue from this fund to the colonel; and the more defective the regiment, the greater will be that furplus, and therefore different in different regis ments.

We do not mean to convey the most distant idea, that we have the leaft reafon to imagine any undue advantage has been taken of this mode of clothing the army by any perfon whatfoever; but we are well grounded in fuggefting a reform, where an ufage is open to abufe.

The principles upon which our regulations proceed, lead us to reduce this vague emolument to certainty and equality. From the produce of a given number of years, an average may be obtained of the profit accruing to the colonel from the clothing; a compenfation for which may be made a part of his pay, and increafe either his fubfift ence or his arrears in the establishment, or both, in fuch proportions as may be confiftent with the regulations in ufe. A specific fund upon eftimate may be voted annually for clothing every corps that com pofes the army, without exception; and the clothing board may go one

Atep

ftep farther than they do at prefent as they pafs their judgment upon the quality of the patterns, they are equally competent to judge of the price, and may therefore contract for the clothing of every corps; and when the contract is completed, they may, after infpection and approbation, direct the paymaster-general to pay the clothier the price fpecified in the contract, as they do now the fum mentioned in the affignment. One diftinét account will then be kept in the pay-office, of the clothing of the whole army, as there is now of the clothing of the militia, for which a specific fum is granted by parliament; and to which, as well as to the clothing of the invalids, the regulations we have above fuggeted may, with equal propriety, be extended.

The next to be provided for is the recruiting fervice: the fund at prefent applicable to that purpofe, is compounded of the fubfiftence of the non-effectives and of two of the warrant men. the difpofition of it is regulated by his majefty's war rant, dated the 19th of February 1766. Should it be thought expedient, as it feems reasonable, to iffue the fubfiftence, not upon the full establishment, but according to mufter, and to abolish the warrant men, this fund will be extinguifhed; and to fupply its place, a fpecific fund must be created, and voted annually upon eftimate, for the purpose of recruiting the army; and a distinct account kept in the pay-office of the flues under this head of fervice.

The warrant that regulates this recruiting fund directs, that the remaining balance upon the non-ef fective account of a marching regiment, after fetting apart a certain fum, fhall be divided every year a

mong the captains, provided it fall not exceed twenty pounds to each. If their intereft in this fund has been productive, they are not to be deprived of it because the fund is abolifhed: their arrears fhould be increased in the establishment, by a fum equal to their average receipt out of this fund, for a given number of years.

Every regiment and corps in the army will have an intereft in, and its fhare of, the two funds for the clothing and recruiting: fach fhares, when paid, will not be placed in the pay-office, to the feparate account of the regiment or corps, but to the general account of the fervice: what is iffued to the agent will be charged by him to the account of the corps to which it belong: the accounts of thefe funds will refemble the account of the contingent fund, as it is now kept in the pay-office. One diftinct fum for contingencies upon account, isinferted in the establishment: a payment out of that fund is made to most of the regiments and corps in the fervice; but every payment is placed to one account only, under the head of contingencies."

The fum that has hitherto been allotted for this fervice, is 20,000!. and if it has exceeded that fun, the over-payments have been carried to the account of the extraordinaries, becaufe not provided for in the effablifhment. As the probable contingencies may be easily eftimated, a fuflicient fum fhould be provided for that fervice. that the account may be preferved entire.

The first of the fervices provided for by contributions from the pay of the regiments and corps, is the relief of the widows: this fervice has no connection with the pay of a regiment. The propriety is apparent, of fubftituting one feparate (P 3)

fund