480 Notes and Queries. NOTES AND QUERIES. Hlotca. MEMORIAL OF WILLIAM GOVETT AND OTHEB OFFICERS OF THE TREASURY DEPARTMENT TO CONGRESS, AUGUST, 1779. To THE HONOURABLE THE CONGREFS OF THE UNITED STATES OF AMERICA The Memorial of the Subscribers, serving in different Departments of the Treasury. Humbly Sheweth, That your Memorialists have attentively considered your late Ordnance for establishing a Board of Treasury and feel themselves called upon by every Principle of Love to their Country, to express to your honour- able Body their Sentiments on that part of it, which subjects the Officers of the Treasury to annual Elections— Without barely observing that the Officers of Finance in all the Com- mercial Countries of Europe, are appointed during good behaviour, Your Memorialists conceive there are powerful Reasons to induce your Honourable Body to copy after their example— Your Memorialists think themselves authorized to say, that an ac- curate knowledge of the Liquidation of such intricate Accounts as are often brought to the Treasury for Settlement, and the essential Forms of doing Business can only be acquired by long practice and close at- tention. It is extremely natural therefore to infer, that annual elections will put the important business of your Treasury into the hands of Persons whose want of experience may render them incapable of con- ducting it with Propriety. Hence Confusion may arise and derangements take place in our Finances, which may sap the Foundation of our Liberties. Your Memorialists are persuaded it wou'd be unsafe for these States to depend entirely on the virtue and wisdom of a future Congress to prevent Such dangerous Consequences. This August Body, like all other political Bodies, will ever be composed of Men who inherit the imperfections of Human Nature-—- New Members unacquainted with the Merits of those in Office and desirous of providing for their friends, may introduce a Change incompatible with the Interest of their Country.— Your Memorialists are further of opinion that the precarious tenure of annual Elections will tend to damp the Zeal, and relax the Industry of the Officers of the Treasury— Far from being certain of a permanent Support, they will be led to regard their Offices merely as places of convenience, and will embrace the first opportunity, of entering into more lucrative Employments. How different wou'd be their views, if their Offices were to continue, with their good Behaviour.! Proud of the honor of Serving their Country and Satisfied with a genteel Maintenance, they wou'd banish every Idea of returning to private Life, and Study to perform their various Duties with accuracy and dispath. Your Memorialists readily allow that frequent elections in a general Sense operate as restraints upon the Conduct of Men, and oblige them to pay obedience to the dictates of sober Eeason. But they conclude this Argument has no weight when applied to the Notes and Queries. 481 Officers of the Treasury, because it is in the power of Congress at all times to call them to an account, and punish them if guilty of mal- conduct,— Impressed with these Sentiments on a Subject so highly im- portant as the Establishment of the Treasury of an infant Empire, Your Memorialists imagine their Silence wou'd have been criminal: and they flatter themselves your Honorable Body in receiving this Rep- resentation will indulge that Candour, and Liberality, which shou'd Characterize the Representatives of a free and Independent People. Wm Govett Com0 R. Smith Com' Will Geddy Comm'y Mat. Troup Secretary— Joseph Nousse Acct. Teasury Office y«. 6th. August 1779. SAMUEL CABT, merchant, of Philadelphia, died in October of 1711, and by his will appointed John Warder and Job Goodson his Executors, and John Warder, Job Goodson, and William Fishbourne, of Philadelphia, and Joseph Kirkbride, of Bucks county, Trustees of his Estate. The following "Vindication" is preserved in the Manuscript Division of the Historical Society of Pennsylvania:— Brief Narrative to Vindicate the Garrecter from false Aspersions, and Demonstrate the Conduct of the Executors, of Samuel Cart late of AU- bington in the County of Philad* Deceased in Respect to their Manage- ment in the Outland Affairs or Consignments made to said Samuel Cart m Ms life time & Accrewing to his Executors by his Decease; And how Returned and Remitted to the Several Owner & PropTa thereof as by fair Accounts kept by us. for that purpose. First It is Well known to his Executors as well as to Divers other persons that the Circumstances of sd Samuel Cart Diffar'd from most Men, his ffamily & Dwelling being at Abbington Ten Miles from Philad* and his Residence at John Warders in Philada, to Negotiate his said outland affairs of Consignments; & therefore always left & Deposited the Cash belonging to said affairs at his said Lodging, and his other Merchantd* at his Stores in Philada; and we his Executors of our own knowledge very well knew that he never mix'd the Cash & Effects of his sd Consignments with his own propper Estate & Effects nor never in- tended so to do. Except he had Removed his said ffamily to Philad* and then of Consequence might have Joyn'd both in one: And as a full proof of the above assertion; He said Samuel Cart being Uneasy on his Death Bedd at his own home at Abbington, Discover'd where his Trunk of Money was, desiring us his Relations & Intended Executors to remove said Money out of his Lodging Room at said John Warders into another Room where he thought it would be more Safe, & this was the Cash for Remitting the Ballences of the Several Neat proceeds of the Several Accots of Sales: And when we the Executors began to Execute our Trust in said Outland affairs for finishing & Dispatching the Vessels, & for buying Wheat to Ship on board of her for Returns as pr Order; had then Occation to open said Trunk of Cash Deposited there for that purpose, We found the same Distinguish'd in a Bagg & Crown papers & wrote upon Each percell to whom sd Cash Did belong, like a book account as its Called which together with the Neat proceeds of his sd Samuel Carts Accots of Sales in his Books, which were all regularly VOL. XXXIX.—31 482 Notes and Queries. Ballenc'd except One Acco*, that had a remains of Europian Goods Un- sold, which we sold & made entries accordingly to Ballence sd Acco* of Sales & honestly paid the Ballence of sd Neat proceeds as pr Acco* Curr* appears &c Therefore knowing & Considering the preceeding position and Circumstances of the said Affairs of the Deceas'd, ffirst that the Neat proceeds of the said Severall Acco*8 of Sales fuley first the value to be Remitted to each of them Respectively, And 2 the Money in said Trunk being so punctually destinguish'd to whom it belonged, for to Ballence Each persons which We have honestly & faithfully Done as pr fair Acco*8 which we have to produce to make it fully appear: Upon the preceeding Considerations together with our honest Intentions of Dispatch, We thought it Needless to Appraise said Effects, & so mix them with the Deceas'd own propper Estate & Effects, which he himself had never done, and we thought would only tend to puzzle the whole Acco*8 & Affairs: And for the above sd Reasons & no other Views We Omitted the appraising said Effects, knowing we should Dispatch them out of our hands in a Short time which we Accordinly did as pr fair Acco*8 Appears for— Ffirst By the Ship or Vessells Account & the Several Vouchers for the same, We can Prove the {finishing & dispatching said Vessels; and altho' We Charged this sd Account Current Debtor for Storage & Commissions, which as Executors was our undoubted Right; Yet we did not take one farthing out of said Effects to pay our Selves which we might & ought in Justice to have Done, which plainly Shews that We had no Covetious Views, but honestly to Serve the Children & ffamily. But some may Object & Say, that notwithstanding all that hath been said how doth it appear but that there might be an Overplus in said Effects when sd Vessel was ffinish'd & Dispatch'd, which would perhaps belong to the Children & ffamily of the Deceas'd: We can easily & fuley Answer such Objiction by proving that the Owners Neat proceeds of their Acco* of Sales, which was the Whole of their Effects, fell Short the Sum of One Hundred Thirty & Six Pounds Eight Shillings and Eight pence three ffarthings, therefore no Overplus. Second. The next Account in Course, is John Barnsdale and Com- pany's Account, which by a fair Acco* Curr* Invoice Bill of Loading We can prove the Shiping the full Ballence of the Neat proceeds of their Acco* of Sales by Debiting our Storage & Commissions to ballence said Account [torn] Overplus if we had the [torn] out of said Effects sd Storage & Commissions which was our Just right so to do, but not one of us at that time took one penny out of said Effects to pay our Selves. Third. By a ffair Account We can prove the finishing of Thomas Meltons Account of Sales of Sundry Europian Goods Ship'd on board the Ship Royal Anne of Bristol John Jones Master by sd Melton & Consign'd to said Samuel Cart a little before his Death & therefore part thereof was left Unsold, and Sold by Us & sd Sales added to the Sales of the Same Cargo begun & Sold by said Deceas'd. Ffourth. And by said Melton's Account Current Invoice & Bill of Loading, We can prove what We shipt on his sd Melton's Account & Risque, and what We Remitted pr Bill of Excha.