exception, from amongst the reprefentatives of the peeple. 8thly, Because we wish that the validity of the letters patent in question to be brought to trial, inafmuch as we apprehend that the fame are illegal, for that the court of Exchequer is a court of antient jurifdiction for the purpose of hearing and determining all matters of account and revenue, with fufficient officers and powers for adjufting and determining the fame, and for recovering all fuch balances as may appear to be due thereon; in which court all queftions of legal doubt, must be decided by the barons who know the law; and all queftions of fact, by the conftitutional trial by jury. And we conceive, that the executive power cannot, at this day, confiftently with the laws of the land, appoint any new judicature; nor any perfon or perfons whatsoever, fave only the ancient judges and officers of the faid court, to hear and determine any matter or matters incident to the jurifdiction thereof; or to exercife any powers which may interfere with the faid jurifdiction. But the five new commiffioners of accounts, appointed by his majefty's letters patent, bearing date the 31ft of October 1771, or any two or more of them, are authorised by faid letters," To call before them, once in every year, the Mafter of the Ordnance, the Clerks and Receivers of Fines and Cafualties, the Treafurer of the Barrack Board, or Board of Works, and every accomptant and accomptants, whofe accounts, by virtue of any former commiffion, the faid commiffioners or others exercifing or occupying their places, were required and authorifed to examine, except the accounts of the Vice Treafurer and Receiver, or Receiver General, and the Treafurer at War, or Paymaster General, to call before them all fuch perfons who fhall, or may, from time to time, receive any fum or fums of money, by way of impreft, either. by warrant or order of government for his majefty's fervice, to exhibit to the faid commiffioners all fuch accounts, books, certificates, warrants, bills, and muniments whatfoever, as fhall touch or concern the charge or discharge of the faid accounts remaining in their hands or cuftody, or remaining in the hands, cuftody, or poffeffion of any of his majefty's officers or minifters within this kingdom; and them, and every of them, by all ways and means they poffibly can, to perufe, caft up, try, and examine; and upon trial, examination, and perufal thereof, to make full, perfect, and just accounts or declarations of the account containing briefly the fum and substance thereof in charge and discharge, as hath been heretofore ufed, the faid feveral accounts to be fairly engroffed, in. two parts, and by the faid commiffioners, or any two or more more of them, figned and vouched, the one part to remain of record in the court of Exchequer there, and the other part to be delivered to the parties accountable, and to be to them, and every of them, their heirs, executors, and adminiftrators, against the king, his heirs and fuccefiors, a fufficient warrant and discharge; and the faid commiffioners, and every of them, are required to have fpecial regard, that all fuch petitions and demands as fhall be by them allowed, have good and probable reafons to maintain and prove the fame, provided always that the faid parts of the faid account so as aforefaid, to be delivered by the faid commiffioners, or any two or more of them, fo figned and delivered, fhall not exonerate or discharge the faid accountants, or any of them, their heirs, executors, or adminiftrators, of any fuch debts, as fhall be by the faid commiffioners, or any two or more of them found due; and by the faid accomptants owing upon their said accounts, until fuch time as the said accountants, and every of them, fhall firft take order with the king, for payment thereof, either by inftallments or otherwife, as to the faid commiffioners, or any two or more of them, fhall be thought meet and convenient." Which faid powers of allowing petitions and demands, and granting difcharges to accomptants, we conceive will amount to a determination of matters incident to the jurifdiction of the faid court of Exchequer, and will also effentially interfere with the said jurifdiction, inafmuch as accomptants, having obtained fuch discharges, will not, according to the tenour of the faid patents, be obliged to render any account to the faid court of Exchequer; but may, if the provifion of the faid patents fhall be confidered as valid, plead fuch discharges in bar of any account, demanded of them before the faid court. We further apprehend, that the faid new commiffioners, conftituted with the aforefaid powers, are a new judicature, notwithstanding any patents that have heretofore been granted to commiffioners of accounts in this kingdom, inafmuch as all fuch former patents muft, if legal, have been founded either in the ftatute of the tenth of Henry the 7th chap. 1, or in the common law, which is common ufage; now, fo far as the faid ancient patents may have been founded on the faid ftatute, they can be no authority or example for the prefent patents, which do in no fort pursue that ftatute; and if in any part they were founded in common ufage, the ufage must be taken entire: now it has been at all times a part of that usage by fuch patents to grant the commiffion for taking accounts to the barons of the Exchequer, and certain great officers of the law for the time being, and and that without any tenure, but as incident to their refpective offices, whereas the new commiffioners are granted for a tenure during the king's pleasure, to perfons unfkilled in the law, altogether independent of, and unconnected with the faid court of Exchequer, contrary to every appearance of old ufage, as well as to the fpirit of that excellent ftatute of the 5th of Richard the 2d, which enacts, that no baron of the Exchequer, clerk of the pipe, appofer clerk, of the foreign fummonfes, auditors, or other chief officers of the Exchequer, fhould be made, unlefs he be well learned in the law, or otherwise very skilful in the courfes and ufage of the Exchequer; WE therefore apprehend, that the faid former patents, if founded in the faid ftatute of Henry VII. can be no example of these new patents, which are not founded theres in, nor can the fame, if founded in ufage, be any precedent of patents, which effentially differ from the usage obferved therein. Neither do we conceive that there is a power in the crown of deftroying, dividing, or altering the ancient offices eftablished by law. 9thly. Because there are, in the faid Court of Exchequer, certain ancient clerks or officers called Auditors of Impreft, whofe duty it is to take all foreign and imprefted accounts, and to perfect the fame; and we conceive, that all fuch matters touching the faid accounts as are minifterial, may be well and effectually tranfacted by the faid officers, and do of right: belong to their office ;-fo that the inftitution of new com miffioners of accounts, fo far as they are minifterial, is at least fuperfluous; and fo far as they are judicial, is, we conceive, manifeftly illegal. 1othly. Because the faid new commiffioners, or any two of them are impowered by the said letters patent, to give and allow, at difcretion, to any perfon or perfons employed in or about the said accounts, or in any thing concerning the fame, fuch fum or fums of money, or other recompence as to the faid commiffioners fhall feem meet and convenient.-And we apprehend, that to delegate fuch a difcretionary power, over the revenue, to any perfons whatsoever, is repugnant to the first principles of law, and of moft dangerous example. 11thly. Because we conceive, that whatever new inftitu tion, tends to the difquietness, mifchief, and delay of the fubject, and is no advantage to the king, is therefore against law. But this new inftitution appears to us manifeftly to tend to the difquiet, mifchief, and delay of the fubject, in as much as it requires perfons to account before commiffioners, who who are not bound by any oath to adminifter juftice impartially or according to law-neither have they any certain rules of law, or approved ufage, by which to govern their proceedings; neither is their court to be open at all times, for receiving accounts, and regularly dispatching the fame, they being only authorized to take accounts once in every year.And the faid inftitution appears to us on the other hand to contribute in no fort to the advantage of the king, but on the contrary, to the manifeft injury of his revenue, inafmuch as no power is given to the faid commiffioners to examine any accountant upon oath; neither as we conceive is there, or could there be, any power granted to them by the fame patent, to enforce the appearance of any accountants, or others, nor to examine any perfons, nor parties to the faid accounts; nor to punish for any forged receipts, or other frauds; nor in any wife, to compel payment of any balance that may appear to be due, and alfo inafmuch as the faid commiffioners, are authorized at their pleasure, to permit accountants to difcharge their balances by inftallments; whereas by the course of the Exchequer, according to the oaths of the barons, and of the old law of the land, none of the king's debts, were to be put in refpite, or payment thereof allowed to be poftponed, where the fame might be goodly levied :-From all which we draw this general conclufion, that this novel course, tendeth to the difquietnefs, mifchief, and delay of the fubject, is no advantage to the king, and therefore is against law and ought not to be allowed. 12thly. Because the faid new commiffion doth under the general words of the Receivers of the King's Fines and Cafualties, feem to draw all sheriffs from the faid court of Exchequer, to account before the faid commiffioners; whereas the faid fheriffs are bound by their oath, their office, and the law of the land, to account in the Exchequer, and there only, and the fubjecting them to any other jurifdiction would be a manifeft grievance to them and to the public. 13thly. Because we conceive it of the most dangerous tendency to Great Britain, as well as to this kingdom, that the fyftem of jurifprudence, and the rights and powers of the great courts of justice, which are the fame in both countries, Thould be violated in either: For that in the prefervation thereof alone, our liberties can be fecure-as by every encroachment thereon in former times, the public freedom hath been been brought to the brink of ruin, and the pillars of the conftitution fhaken to their foundation. Parliamentary Proceedings of IRELAND continued. Sir George Macartney (the leader of the flock) opened the "I The SPEECH of Sir LUCIUS O‘BRIEN. HAVE frequently experienced that there are certain fpeakers, whofe oratorical powers have fuch a peculiar turn and effect, that they fairly lull the audience into a lethargy; that they throw an impenetrable mift over. the mind; and instead of roufing the ear which liftens to them, cover it with drowfinefs and torpitude. Of this melancholy race, is a certain honourable gentleman, whofe humming periods still murmur in my ear. Such foporific qualities are infectious : the debate is hardly begun, and yet the house already yawns from fide to fide: and, for my own part, I confefs, that tho' my heart now beats with every honeft fentiment that the love my country can infpire, I fear I fhall fcarce find animated language to exprefs them. of My opinion of the refolution for a new board of accounts may be given in a few words. I detested it from the beginning, and I ftill deteft it. I have pondered, examined, canvaffed every reason, every argument that has been adduced in its favour, with the utmoft candour and impartiality; I have read the pleadings of its advocates: heard the opinions 2 of |