been committed by various devices, prove some imperfections in the mode of accomptantship as now practised, since no means appear to exist, whereby deficiencies can be checked and discovered; it may be worthy of inquiry, whether many of the modern improvements, which the vast extent of our Commerce has introduced, might not be rendered useful in establishing new Checks, by means of a System of Bookkeeping, which would have the same effect in detecting frauds, and discovering inaccuracies, as prevails in arranging and closing the accounts of well-regulated Commercial Establishments; adopting at the same time in the general detail, particularly in the transit of stores, some of these excellent regulations, which have been found so salutary and useful in the system of the Excise. Of the practicability of improvements of this nature there can be little doubt, since it merely depends on the exercise of that knowledge, attention, and assiduity, which, when properly exerted, has generally accomplished objects, which have often appeared impracticable to minds uninformed, or not enlarged by an extensive intercourse with the world, or a knowledge of the general affairs of life :-But as this observation can in no respect apply to the respectable and intelligent Individuals, who superintend the Great Public Concerns, which have been subject to the various abuses, which they feel so anxious to remedy, sanguine hopes are entertained, that an improvement in the mode of keeping the Official Accounts may be speedily carried into effect. VIII. AN VIII. AN ANNUAL INVENTORY OF STORES. SUPPOSING an accurate System of Book-keeping to be adopted, and to be followed as a part of the proposed System of Accuracy, indispensably necessary, by an annual account of Stores; the advantages resulting from it are not to be estimated by the most sanguine mind. Independant of the benefits which would arise from the general accuracy, which would thus encircle the whole economy of the design, discoveries would be made wherever frauds or embezzlements took place, while the labour and expence, which such a task might impose, would be compensated one hundred fold, in the National advantages which it would produce. THUS has the Author briefly gone over the whole ground, which he had assigned to himself, as comprehending every object on the subject of the depredations on his Majesty's Stores, which appeared likely to render his suggestions useful to his country, whether they relate to improved Legislative Regulations requiring the aid of Parliament, or to Measures competent for the Lords Commissioners of the Admiralty to carry into effect. In the prosecution of this task he has been stimulated in a particular degree, by the laudable and patriotic disposition, which has been manifested to promote improvements in Naval Police, and the honourable proofs he has received of a desire to render his suggestions useful. If the period should indeed arrive (and it is to be hoped it may soon arrive) when these suggestions, or even a part of them, shall be acted upon, in a manner calculated to promote the National Interest, the Author of these pages will then feel himself gratified, and rewarded by the pleasing reflection, that his well-meant labours, in placing an important branch of the political economy of the country in this particular point of view, have not been in vain. CHAP. CHAP. X. Receivers of stolen Goods, more mischievous than Thieves; -the latter could not exist without the assistance of the former :-the Suppression therefore of Receivers would restore to Society, and to honest Industry, a great number who at present live by crimes.—The increase of Receivers of stolen Goods to be attributed to the imperfection of the Laws, and to the disjointed state of the Police of the Metropolis.-The number of common Receivers does not exceed sixty: of whom not above ten are persons of property able to purchase valuable articles.-Thieves, in many instances, settle. with receivers before they commit robberies:-Receivers always benefit more than Thieves :-Their profit immense :-They are divided into two classes. -The immediate Receivers connected with Thieves, and those who keep shops and purchase from Pilferers in the way of trade:-The latter are extremely numerous.-The laws are insufficient effectually to reach either class.-The existing statutes examined and briefly detailed, namely, the 3d and 4th of William and Mary, cap. 9; the 1st Anne, cap.9; the 5th of Anne, cap. 31; 4 George I. cap. 11; 29 George II. cap. 30 30; George II. cap. 24; 2 George III. cap 28; 10 George III. cap. 48; 21 George III. cap. 69; 22 George III. cap. 58.--Observations on these respective statutes.-Amendments and improvements suggested.—Means proposed to ensure the due execution of these improvements. HAVING of In contemplating the characters of all these different classes of delinquents, there can be little hesitation in pronouncing the Receivers to be the most mischievous of the whole; inasmuch as without the aid they afford, in purchasing and concealing every species of property stolen or fraudulently obtained, Thieves, Robbers, and Swindlers, as has already been frequently observed, must quit the trade, as unpro ductive and hazardous in the extreme. Nothing therefore can be more just than the old observation, "that if there were no Receivers there would be no Thieves."-Deprive a thief of a sale and ready market for his goods, and he is undone. Let the strong arm of the law, and the vigour and energy of the Police be directed in a particular manner against Receivers; and the chief part of those robberies and burglaries, which are so much dreaded, on account of the acts of violence which attend them, would absolutely cease to exist :-and the resource for plunder being thus narrowed in so great a degree, robberies of the highway would alone seldom auswer the purpose of the adventurer; where the risk would U be |