Minute Book: September 1710, 21-29

Pages 68-87

Calendar of Treasury Books, Volume 24, 1710. Originally published by Her Majesty's Stationery Office, London, 1952.

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September 1710

Sept. 21.
Present: all the five Lords.
My Lords have no objection against Mr. Micklethwayt's applying the 15,300l. (mentioned in his letter of this day's date) to the Course of the Transports [Office] as it was [originally] directed.
Mr. Mason's letter of yesterday's date is read. My Lords order Mr. Borret (now present) to prosecute the recovery of the debt owing from him [Mason] as late Receiver for the Transports, by all lawful ways and means and their Lordships thinking that debt to be in danger do direct Mr. Borret to use the utmost diligence in that prosecution. Prepare a warrant to issue the process [of Exchequer] against him notwithstanding any former direction to the contrary.
Mr. Godolphin and Mr. Newport [two of the Commissioners of Customs] are called in with the Secretary of the Customs, and Solicitor of the Customs. They say they are informed that Richardson is still a-writing and that he has not done his paper.
Richardson is called in and is asked if he has finished his Confession.
Richardson: all but one part, that is the methods of my office.
My Lords ask him who hath been with him since he has been in custody.
Richardson: I have seen nobody at all since I was here yesterday but my brother.
Mr. Chancellor: we ask who has been with you since you was committed.
Richardson: Mr. White, Mr. Paul and my brother, no Commissioner of the Customs, no gentleman of any considerable post at the Custom House above a clerk.
Mr. Godolphin: you are plainly guilty of a breach of trust and a vile fraud in the revenue aggravated by forgery and perjury. Therefore if you expect any mercy you must relate the whole matter from first to last. You have prevaricated already in some things (of which instances are now given). Nothing can entitle you to mercy but a full and plain narrative. Have you named all the persons that have been with you?
Richardson: Mr. Paul, Mr. Burch, Mr. White and Mr. Mitchell. Burch is one of the Comptroller's clerks; White was my predecessor; Mitchell is examiner of the outports books. He [Richardson] exhibits another paper of his Confession which he says is the whole account so far as he can recollect just now, but if my Lords will please to give him time till to-morrow he will recollect as much as he can.
My Lords give him time till to-morrow at five in the afternoon.
The second paper of his Confession as is follows:
The Confession of Daniel Richardson.
In Xmas quarter's Incidents [accounts anno] 1706 Mr. Bowers, collector at Weymouth, charged about 20l. for settling his account with the Comptroller General, which were often by me tendered for allowance but as often rejected and so remained for some time: when Mr. James Matison of the [Customs] Secretary's Office asked me whether they were passed, I answered they were not neither did I believe they would. A little time afterwards at his desire we drank a glass of wine together and then he made inquiry into the nature of my business, and said he knew Mr. Mason of Hull had the like allowance and doubted not but he could get Mr. Bowers' passed (without his declaring or my requiring how he would do it) if he would give six guineas when (passed); I not to mention his name under any other title than that of a friend and acquaintance; and Mr. Bowers not to take any notice of it either to Mr. Secretary Savage or Mr. John Savage. Mr. Bowers consented. Mr. Mattison had the account, which he brought again signed with two letters of a Commissioner's name: the which, since, I verily believe was not fairly done (by reason I afterwards found Mr. Kent's articles were not). Mr. Bowers remitted the six guineas, four whereof Mr. Mattison had and two I had myself. This was the first error I committed in this or any kind to the prejudice of the revenue. Some time after Mr. Mattison accidentally meeting [me, we] drank a pint of wine at the Sun Tavern by the Monument when he enquired particularly into my salary, perquisites and private circumstances and understanding they were but very indifferent (and after confessing his own were as bad if not worse) he said if I would be ruled by him he could make my business very advantageous and if he would let me know when any difficult articles were to be passed he would assist me: to which I answered I knew not his meaning. Till after Xmas 1708 (though we had before several meetings about a bond) I entered into no particular combination either with him or any other person whatsoever to consent to the defrauding or actually did defraud the Queen of any part of her Duties (Mr. Bowers only excepted). When Mr. Knackston of Ipswich (from some sayings of mine to Mr. Newby his son in law and then collector at Aldeburgh) wrote to me that he was informed I could serve him in his coal account: the which I imparted to Mr. Mattison and we after having made several protestations and imprecations (the particulars whereof I do not remember) never to betray each other let what would happen and then agreed to carry ourselves so shy and strange to each other as if we had no manner of intimacy or friendship much less such a correspondence; which was always afterwards strictly complied with. It was determined I should find out the articles and give credit and to get them allowed, A letter was sent to Mr. Knackston that if he would allow half of what should be obtained I believed I had a friend and acquaintance that could get him the three halfpence per chaldron on coals for inspecting the meters: to which he returned (to the best of my remembrance) an answer that in case he could have a special [order] for those allowances he was ready to comply: to which I replied that a special order must not be expected; however if 'twas allowed by any one Commissioner 'twas sufficient and I would give him credit: whereupon he came to town about it and I met him the next day or the next but one at St. John's Head Tavern in Chancery Lane when I satisfied [him that] the same would be allowed by a Commissioner and that he should have credit for them before he went out of town; which I think was about a week after. All were done accordingly and the evening before he went out of town he left the money with me viz. a Bank bill of 60l., the remainder to make up the full 60 guineas he left in specie; besides he gave me three guineas being by me persuaded that the 60 guineas were to be given to my friend who procured the allowance. The 60 guineas were afterwards divided according to agreement viz. 40 to Mr. Mattison and 20 to myself at the Mitre Tavern in Stocks Market. I do not remember we had any particular discourse how the allowance should be obtained, nor did I matter how, so it was done; the money being the matter we both seeked after.
Some time after in 1709 we composed several other letters (to the same effect as those lately produced against me) one whereof was sent to Mr. John Bligh, collector at Padstow, who after several letters backwards and forwards (the contents whereof I do not now remember) did consent to pay the full half of what should be obtained: whereupon articles were sent (such like as were lately drawn up for him) the which he transcribed and returned to me and I immediately entered them in the [outports] Salary Book for 1706 in the very same manner they now appear. They were afterwards allowed in his balance for that year amounting to 300l., whereof he was to have 150l. himself and all the other 150l. was remitted to me which was received and equally divided between the said Mr. Mattison and myself. Besides I had 10l. [which] he sent as a present, being persuaded that the 150l. was to be given to my friend for the use of those Commissioners that were pretended to sit at half pay.
Much about the same time Mr. Kent of Lynn was likewise wrote to (the letter to the same effect as was Mr. Bligh's) who either on that [day] or the next as I remember came to town and I met him at Nando's Coffee House at Temple Bar from whence we went to the King's Head Tavern where on his enquiry of the probability of its being done I affirmed to him the allegations in my letter were true and that the matter could and would be done if he thought fit to take the advantage of the offer: to which he consented and promised to send up articles as soon as he got to Lynn: the which in a little time after he did (and are as I verily believe the same that were yesterday produced) amounting to 600l. I entered them immediately to his credit in the aforesaid Salary Book in Xmas quarter 1706 which were brought to his credit in that year's balances before they were passed, on pretence the largeness thereof would require more hands than one. And on his producing them afterwards I was fully convinced they [the signatures] were not fairly done. The which he [Matison] afterwards confessed and shewed me how he did it.
Mr. Clark being some time before dead and Mr. Hall out of the Commission [of the Customs], Mr. Kent having before (on my notice he had credit for those articles in that year's balance) remitted the 300l. to me by three bills the one for 50l. on Mris. Eliz. Martin, the Cambridge carrier at the Bull in Bishopsgate Street which was received by me in specie, the other being for 250l. on a brazier whose name I have forgot but lives at the Sign of the Cock over against Water Lane in Fleet Street who sent his man with me to Mr. Mead's the goldsmith at Temple Bar where I took three notes one for 100l. and two for 50l. each and 50l. in cash, whereof 150l. was paid the said Mr. Mattison at the Bull Head Tavern in Cannon Street.
I do not remember I committed anything further in this kind or attempted it since Mr. Mattison's death: some time after which I had thoughts of pursuing such practices by myself differing only from the former method of passing them and instead of putting a Commissioner's hand I intended (after the Commissioners had allowed the proper incident account) to have annexed the articles themselves to the said account and added the totals thereof to the tolls [totals] of the account regularly passed: in order whereto I wrote several letters to Poole, Lynn and Ipswich: the particular number to each port I do not remember. I also wrote to Mr. Bligh, the collector of Padstow, to the same purpose and drew up for him several articles amounting to the sum of 300l. which I promised to get passed though never done. As for Poole and Lynn and Ipswich no articles were drawn up nor intended to be.
I confess that about two months since I did acquaint Mr. Coleman of Mr. Langton's office that I believed some collectors would have an allowance of several extraordinary articles the which if he could give credit for, unknown to Mr. Langton, we might get 40l. or 50l. by it and then told him 'twas to serve some Commissioner that sat at half pay: but whether I then named their or the collectors' names I cannot remember. He said he would have me speak to Mr. Gregory about it, who is another clerk in that office; the which I some time after did (at the same place [at which] I had [spoken] to Mr. Coleman which was Sam's Coffee House at the Custom House) who after many cautions of their own (Mr. Coleman being also with us) and several assurances and protestations of mine that the same should be just and fair and was only to serve some Commissioners who sat at half pay and whose salaries were to be made up by such ways they both consented provided the articles were allowed before they gave any credit for them. However I never shewed them any such articles nor brought any to them to be so credited: but [they] were both very innocent of my intentions further than before is related. I believe I might [did] mention Mr. Bligh's name in particular to them but whether any name else I know not.
I further confess that when Mr. Jans, the collector of Lyme, was last in town (which was I think the last Spring) I then told him (upon his complaining of the smallness of his salary) that I believe[d] he might charge in his incidents 10s. per diem for travelling charges when he went on extraordinary business as a great many other collectors did; of which he wrote to Mr. Colman who showed me the letter and thereupon Mr. Coleman and I jointly (to the best of my remembrance) sent Mr. Jans a letter. The particular contents I do not justly remember but believe it was only to acquaint him that he might charge such articles.
As for the giving a note and having a friend at the other end of the town [that] was only a pretence and amusement as likewise were the allegations that some Commissioners sat at half pay, their conniving at such notorious practices and those other scandalous reflexions which were either cast upon them in my letters or by word of mouth, the remembrance whereof I utterly abhor as being groundless and false and as an atonement I shall readily suffer such punishment as they shall require to be inflicted on me.
I do declare that Mr. Paul nor any other clerk in the Comptroller General's Office were any way concerned in or had (as I verily believe) the least knowledge of any the aforesaid practices and that it was I that altered his leidger when he was gone to dinner.
I do not remember that I have actually wronged the Queen or consented to wrong her of or in any sum whatsoever more than I have already set forth. If I have forgot anything in particular, the which I hope I have not, I humbly pray the Rt. Honble. the Lords of the Treasury will impute it to my not having kept any journal of my proceedings, neither Letter Book nor Cash Account, and what I have already inserted and confessed is perfectly from my memory, having had no other means to help me. All which is most humbly submitted to their Lordships.
21 Sept. 1710.
An account of the Clerk of the Incidents' business [in the Office of the Comptroller General of the Accounts of the Customs].
The Clerk of the Incidents' business in the Comptroller General's Office is to receive all [lists or items or particulars of] quarterly salaries and incidents from the several outports and also the debentures, certificates, portages and coal allowances: which [being] received he ought to see the said salaries and incidents are duly vouched and signed to by the proper officers of the port viz. the Collector, Comptroller and Surveyor; which done and [he having] examined that the several sums are rightly computed and the totals justly cast up then [he is] to tender them to the Board for the Commissioners' allowance: which done, the said clerk [is] to enter the same in his Book of Salaries and Incidents and then to acquaint the Collectors thereof. As for the debentures, certificates and portages when they are received he takes the number of them and then gives them to the examiners to see the computations and allowances are just: which done they return them to the Comptroller General's Office and the Clerk of the Incidents gives credit for them. For the coal vouchers they are computed by the said Clerk of the Incidents and credit given accordingly as they are found.
Mr. Gold and others of the Bank are called in. Mr. Gold says they could not enter into the consideration of my Lords' last proposal for 100,000l. this day but next Thursday they will.
My Lords put them in mind of the pressing occasion for [money for] the turned over men [who are detailed] for the Turkey Convoy. Mr. Gold says that was mentioned to their Court but this being a day for their accounts and dividend they could not enter on the proposition till next Court day.
Write to Mr. Burchet to desire Admiralty protections for William Gard, John Blake, John Murray, William Moor and John King that they may be free from being impressed into sea service for six weeks (unless they or any of them have been deserters); they being employed [as witnesses] in a discovery for her Majesty's service. Treasury Minute Book XVIII, pp. 18–20, 22.
Sept. 22,
Present: all the five Lords.
[Send] to the Customs Commissioners to lay before my Lords a schedule of all the arrears of the Duties under their management due from [port] Collectors or others.
[Send] to the Auditors of Imprests to give direction to their clerks that the persons concerned for the heirs and executors of Mr. Wicks may not have access to the books concerning the money charged on him but in the presence of one of the Auditors or of the person that follows that affair [of Wicks's embezzlement &c. as Husband of the Four and a Half per cent. Duty] on the Queen's behalf.
My Lords think it very proper in endorsing the direction for interest upon the deposited [hypothecated] orders for the Navy, Guards and Garrisons and the [Paymaster of the] Forces [Abroad] to make the said interest to commence from the dates of the said orders because those orders are to be redeemed and there may be occasion to deposit them again and they will be the better security for those that advance money on them. But care is to be taken by warrants to be entered with the Auditors that the whole interest on the said orders is to be surcharged upon the Treasurer of the Navy and the Paymaster of the Guards and [Garrisons and the Paymaster of] the Forces [Abroad] and that they respectively shall be allowed so much as the lenders or advancers of the money by their several agreements are to have out of the said interest.
Mr. Bridges with Mr. Hoar and Mr. Lambert are called in. Upon reading Mr. Bridges' memorial of this day for 78,862l. 1s. 4½d. my Lords order that Mr. Hoar and Company do give Mr. Bridges [their] bills for the same viz. 60,000l. to [on] Holland [Amsterdam] by 15,000l. a post for four posts and the remaining 18,862l. 1s. 4½d to [on] Antwerp the week following: which will make up 198,862l. 1s. 4½d., part of 350,000l. agreed to be remitted by them. Send directions to Mr. Hoar and Company accordingly.
Sir Theodore Jansen [is] called in.
Mr. Walpole is called in. [My Lords] ordered that the 6,000l. received by the Treasurer of the Navy from Mr. Herne, or [by] his procurement, be applied to discharge bills of exchange viz. 3,000l. for the Navy and 3,000l. for the Victualling.
[Write] to Mr. Kent to be here on Monday morning.
My Lords having received from Sir William Gifford this letter viz.
Dover Street 22 Sept. 1710,
my Lords: being very much importuned by my friends of the Corporation of Portsmouth to represent them in Parliament as I formerly have done I cannot refuse them, though it obliges my quitting [my place as a] Commissioner of Excise, which I most readily submit to, agreeable to a late Act of Parliament [9 Anne, c. 12, clause 49] enforcing the same; believing it more for her Majesty's service; which makes me hope for your Lordships' favour and countenance when opportunity shall offer: therefore intend to write this night to let the Corporation know my intentions.
and their Lordships having laid the same before the Queen her Majesty is pleased to accept the resignation of the said Sir William Gifford and he is discharged from his service as a Commissioner of Excise accordingly. Treasury Minute Book XVIII, pp. 21, 28.
Eodem die,
Present: all the five Lords.
The [Principal] Officers of the Works are every month and every quarter to transmit to my Lords an abstract of the expense of the Works.
Mr. Godolphin and Mr. Newport are called in with the Secretary [of the Customs] and Solicitor of the Customs.
Mr. Richardson is called in. His paper dated the 21st Sept. 1710 delivered yesterday is read. He delivers in a third paper which is also read in these words, dated 22 Sept. 1710:
The further Confession of Daniel Richardson.
I do not remember anything further or more than what is already inserted in my two former Confessions now before your Lordships saving that the chiefest inducements to Mr. Mattison's and my undertaking such notorious practices were the uneasinesses of our several circumstances, which was as I believe at the time of his death so far from being easy that they together with the remorse of conscience for what he had committed were the chief reason for his giving himself that fatal stab (as hath been commonly reported that he did) in his illness which undoubtedly hastened his end.
I can't recollect I named any particular Commissioner's name to Mr. Bligh as he hath charged me with but if I did I can't assign any other reason for it than that I believe Mr. Mattison hath said he hath heard such a rumour but never affirmed that he knew any such thing. I do not remember that any other person than what I have already mentioned in my Confession have been any ways concerned with me in these practices neither have any of them done or acted anything more or further than what I have already declared; and that to the best of my knowledge and remembrance I have declared and confessed all that I know relating to any of the practices now charged against me. The thoughts of my incurring your Lordships' displeasure adds very much to the heavy load of my afflictions and misfortunes under which I must undoubtedly sink if your Lordships' great goodness and clemency doth not extend itself much superior to my deserts &c.
22 Sept. 1710.
Richardson Mr. Baines and Staismore at the Custom House told me that Mattison stabbed himself with a penknife. They told it me before he was buried.
Mr. Chancellor: I observe Mattison got the allowances passed. By whom were they passed?
Richardson. indeed my Lord I do not know.
Mr. Chancellor: and you say you did not how [know] and you did not matter how twas done so [long as] 'twas done.
Richardson: we did not matter by whom: our business was to get the money. Indeed I never knew by whom he got the allowances.
Mr. Chancellor: in another place you say we composed several letters and found out proper persons. Was it you or was it Mattison that did these things? It is impossible but you must know from whom the allowances were procured.
Mr. Benson: was you intrusted in one part and not in another?
Mr. Chancellor: who named the persons that would concur with you?
Richardson: I named them.
Mr. Godolphin: did you ever see Bligh before you proposed this to him?
Richardson. no, but I had corresponded with him by letters for a long time with a seeming friendship and intimacy.
Mr. Chancellor: what intimacy?
Richardson. he sent me news from the country and I sent the like from hence to him.
Mr. Godolphin. what induced you to think him a knave?
Mr. Chancellor: you picked out these men from some motive or other. Did not you believe when you sent to these men that every one of them would comply with you?
Richardson: I was in hopes they would.
Mr. Chancellor: why had you those hopes?
Richardson: really I can't give any particular reason for that. I had been in some of their companies (not in Bligh's). I pitched on Bligh in my own thoughts because we corresponded more civilly than I did with other collectors.
Mr. Chancellor: you added the extraordinary allowances to the body of the bills after [the body had been] allowed by the Commissioners. Was that [idea] your own?
Richardson: it was.
Mr. Chancellor: why did you take that method?
Richardson: I took it from an instance of Penzance which has several member ports where 'tis done fairly.
Mr. Godolphin: you laid all this blame upon a man dead. He has left a very good character and died very poor. I never heard of his stabbing himself and yet I have spoke with the clerk that was with him when he died.
Richardson exhibits a paper of this day's date of the business of the Clerk of the Incidents which is read in these words:
The business of the Clerk of the Incidents in the Comptroller General's Office is to receive the outports salaries and incidents [bills] quarterly and also the debentures, certificates, portages and coal vouchers: when received he is to see the said salaries and incidents are duly vouched and signed to by the collector, comptroller and surveyor of the port they come from; which being examined by the said clerk he tenders them to the Commissioners for their allowance who, approving of them, sign the account with two letters of their names only: then they are entered in the Book of Salaries and Incidents: when [this is so] done the [port] Collector [concerned] is acquainted therewith. The debentures, certificates and portages are numbered when received and given to the Examiners to see the allowances thereon are just: then they return them again to the Comptroller's Office and [they] are there entered by the said clerk. The coal allowances for poundage and meetage [meterage] are by him computed and credit given according as found. The whole management of these matters are wholly left to the discretion of the said clerk without any further cheque than that he dares not at any time refuse the sight of his books or vouchers when required and is obliged to give the Accomptant's clerk such credits as he shall at any time require, which is no more than the totals of each quarter's salaries and incidents. The like [also in the case] of debentures, certificates and portages, only distinguishing the several branches [of the Customs revenue] they are allowed upon. The coal allowances are likewise given at the same time and in the same manner.
22 Sept. 1710. Daniel Richardson.
I believe I wrote to Mr. Bligh since my confinement but 'twas for no other intent than to advise him to confess the whole truth of the transaction between him and me.
Daniel Richardson.
Mr. Godolphin. when Bligh was sent for to the Board, Richardson sent a letter to desire he might speak with him first.
Richardson: it was only to advise him to confess the whole truth of the transaction.
Mr. Benson he goes upon a scheme every day of confessing what you had from time to time discovered before and no further.
Mr. Chancellor what did you send to Bligh for?
Richardson only to confess, for I knew his papers would be produced.
Mr. Godolphin: was not Bligh with you when you was committed to the Counter and before you wrote this letter?
Richardson: yes.
Mr. Benson what passed between you the night before?
Richardson he asked me whether anything would be produced against him. I said I believed there would. That was all.
Mr. Chancellor: consider how you trap yourself. You wrote to him afterwards to confess.
Richardson: I said some things would be produced.
Mr. Benson. first he advised Bligh to confess nothing; then he perceived something was found out; then he advised him to confess that; and so as anything was found out he was to confess. What day did you speak with Bligh?
Richardson: the day I was committed.
Mr. Benson: you are positive nothing else passed between you?
Richardson: not that I remember.
Bligh is called in and Richardson withdraws.
Mr. Chancellor: first give an account what has passed between Richardson and you since he was taken up.
Bligh: I heard he was taken up the very day he was taken. I was told so in the Long Room [of the Custom House] by Mr. Mitchell of the Examiner's Office.
Sir John Stanley comes in.
Bligh again: I stayed at the Custom House about two hours afterwards and in the evening I went to see him at the Counter: he turned his head from me and would not speak to me. All he said was that he was undone. I had not ten words with him. It was the same night. I went to see him because I had been acquainted with him. He was on the bed: there was a rug over him: he spoke so faintly that I went away again. I went to see how he did and what was the matter of his confinement.
Mr. Chancellor: What was your inducement to go to see him?
Bligh: to know what was the cause of his confinement.
Mr. Chancellor: you was told that in the Long Room.
Bligh: I did not know the whole cause. Mitchell told me he was taken up for using some tricks with collectors.
Mr. Chancellor: how did you think yourself so concerned as to go to him?
Bligh: I was asked to go to him.
Mr. Chancellor: who asked you?
Bligh: Thomas Birch a clerk in the Comptroller's Office, and so we went together. I met Birch on the stairs: he had tears in his eyes and said poor Richardson is secured, he is gone to the Counter: says he I will go and see him if you will go: with all my heart said 1. I believe I should not have gone if Birch had not asked me.
Mr. Chancellor: why?
Bligh: because Richardson was put in [gaol] about such things.
Mr. Chancellor: you said he was lying on the bed. Who was in the room besides Birch?
Bligh: nobody. But Birch went up first. The keeper would not let us both go up together.
Mr. Benson: why did you stay up one pair of stairs till Birch went up first?
Bligh: Birch came down and Richardson came down with him to me. He did not say anything but that he was undone. Birch knew that I lodged at Richardson's house and was acquainted with him.
Mr. Chancellor: what question did you ask Richardson when he came down to you?
Bligh: he only said I am undone.
Mr. Benson: did you ask Richardson anything concerning you?
Bligh: I said you are taken up for contrivances about collectors: what have you done about me? Then Richardson said, I have done nothing about you; 'tis not fixed to anything. I understood he meant that he had not applied anything to my credit.
Mr. Chancellor: did you ask him whether anything would appear against you?
Bligh: I believe I might.
Mr. Chancellor: you said just now that he wrapt himself up in the rug and would only say he was undone.
Mr. Benson: you asked if any things would appear against you.
Bligh: he said they would not hurt me because it was not fixed.
Mr. Chancellor: was Birch by all this while?
Bligh: no. I was at the end of the room and Birch did not hear it.
Richardson called in again and Bligh withdraws.
Mr. Chancellor: have you recollected yourself enough to tell my Lords what passed and who was with you when in prison?
Richardson: Mr. Paul, Mr. Birch.
Mr. Chancellor: who came with Mr. Paul?
Richardson says: Mr. Paul, Birch, Bligh, Mitchell and White: all came together: not one of them alone as I know of, two might be together but I don't remember one single one except Mr. White who was once alone. Paul was with me on Tuesday and Wednesday; Mitchell was with me four or five times: the first day were Bligh, Birch and Paul in the evening and Mr. Mitchell; Bligh and Birch were together; Bligh and I went into another room together and in the evening all four sat on the bed together and they desired me to confess. Bligh called me into another room and asked me whether I thought anything would come against him. I said I did not know but feared there would because some of his papers were in my desk.
Mr. Benson: what passed between you and Birch?
Richardson: Birch and I were not together by ourselves. He did not desire to speak with me alone and I did not speak to him alone the first day.
Mr. Chancellor: have you said all you can say?
Richardson: yes indeed my Lord.
Mr. Chancellor you have wronged the public, the master you served and the Commissioners. What recompence do you think of making? Were no others with you?
Richardson answers: Paul, Birch, Bligh, Mitchell, White, two lads in the Comptroller's Office Hamil and York and I think one Bassinden, one Row and Aubery and my brother, which came to see me.
Richardson: I submit to your Lordships' mercy.
Mr. Benson: you are positive Birch did not speak to you alone?
Bligh is called in again.
Bligh: when I came in first we went up one pair of stairs: the keeper asked for our swords: I said we would not go upstairs but desired Richardson might be called down to us: he came: I asked whether I should come to any damage: he said no; for the paper was not fixed: I told his wife to come to him and she desired me to go again: and then he lay on the bed and turned his head away when I spake to him and said he was undone. When I came with his wife I found Birch with him but I did not observe anything that passed between them.
Richardson and Bligh both withdraw.
Earl Poulet: you gentlemen, the Commissioners of the Customs, will examine further into this matter and then the substance of these examinations will be put into a case and the Attorney and Solicitor General will be advised with.
Mr. Paul is called in:
His paper exhibited the 20th instant is read in these words:
allegations of Robert Paul touching Mr. Richardson.
Mr. Richardson had the whole care and management under Mr. Holt of the salaries and incidents and is himself only answerable for any accidental or voluntary errors relating to them. His Book of Salaries and Incidents is in the nature of a Journal the totals whereof at every [or for each] port are once a year posted into the Leidgers. It did not appear to any of the clerks that his book was erroneous till the late enquiry. The rasure in the leidger he owned and is very evidently his doing and when he was asked about it alledged 'twas to make it right and agreeable to his own Book wherein further allowances were entered and he would be answerable for it. I was not obliged by my place and duty to make any further enquiry when he justified [it] to be right: yet over and above my duty and purely to secure the revenue I made a mark against the sum that I might not omit searching when I could find an opportunity which I could not miss of at the delivering the accounts to the Auditor if not before. Mr. Machin my intimate friend and a clerk with me under Mr. Holt will vindicate my innocence, who I made privy to my most private doubts and scruples in the matter that no injury might be done her Majesty. It has been my whole purpose to serve the Government with my utmost fidelity under my master and in above ten years' service under him [Holt] have never been in the least suspected of unfaithfulness. If I had been any ways concerned in this design my Books would have been altered in my own hand and the mark would never have been made by me against the sum. I do aver that according to my best judgment Mr. Richardson has not in this unhappy matter actually defrauded the Queen of her revenues it not having finally passed our Office to the Auditor where it must have most unavoidably been discovered by Mr. Harley's clerks, which would have been very speedily and thereby the revenues would have been safe.
Robert Paul, clerk to Rowland Holt.
20th Sept. 1710.
Earl Poulett: you have been to visit Richardson in prison. On what account was it?
Paul: for to carry him his private papers that were in his desk. I was appointed by the Commissioners with the Secretary to inspect his desk and separate his private papers. I never went alone to see him but with other people.
Earl Poulett: how came you to visit a man of such a character?
Paul: his character did not appear till now. I believe Birch went with me.
Mr. Benson: had they no private conversation?
Paul: none to my knowledge.
Earl Poulett: did not you speak to him of his altering the Books?
Paul: I did not know at first of his altering the Books, but afterwards I did speak to him of it.
Earl Poulett: what did you say?
Paul: I do not remember exactly.
Earl Poulett: to what effect?
Paul: I might tell him he had altered my Leidger and it was in vain for him to deny it.
Mr. Godolphin: how long was it ago since you made up the balance?
Paul: about a year ago.
Mr. Godolphin did not you observe the rasure then ?
Paul: Yes I did.
Mr. Godolphin did not you take notice of that to Mr. Holt?
Paul: I did not tell him nor did I know any occasion to tell him. I looked on Richardson to be a very honest man: rasures are no sign of fraud: they frequently happen in our Books and we look upon them to be more exact. If my Book agrees with Richardson's I am justifiable to Mr. Holt. Mr. Holt entrusted the salaries and incidents entirely to Mr. Richardson: he made several mistakes but that was no argument of his dishonesty.
Mr. Godolphin: this Mr. Paul and Mr. Carcas [Carkesse, Secretary of the Customs] were directed to examine the papers of Richardson and did they give any account to the Commissioners of the private papers ?
Paul: we were entrusted to examine the papers.
Mr. Paul and Mr. Carcas say there were many papers and when they suspected no fraud they laid them by for himself and delivered the suspected papers to the Board.
Paul: I did not tell him when I went to see him at the gaol what papers you found, not Bligh's articles. I did not apprehend it was a fault to go see a man in misery. The Commissioners knew it. I have been very much deceived in him and so has everybody that knew him. 'Tis my misfortune to be called in question on his account.
Mr. Paul exhibits another paper which he says is much to the same effect with the former. This bears dated 22 Sept. 1710 and is read in these words:
Some further Considerations humbly offered to the Right Honble. the Lords Commissioners of the Treasury.
As your Lordships seemed to believe me to be a deputy to Mr. Holt and that the clerks were answerable to me for their management I therefore humbly acquaint your Lordships that I never was yet employed by him in such a nature and am only the first of his six clerks and have a share in the business assigned me among the others and every one is to answer for himself to Mr. Holt who before the 15th August last when he went into the country daily attended at the Custom House and only left me the chief care of his Office during his absence.
As to the balancing the Leidger it is not done by me alone but jointly with the clerk who keeps a cheque on my Books who saw as well as me that the sum agreed with Mr. Richardson's Book of Salaries and Incidents which is a voucher to us both and at that time we all took him to be a very honest man and confided in him for the truth of the same, and under that notion it was then sufficient satisfaction to us.
Whatever was writ to Mr. Bligh was without my privity and as his account was not balanced anyways to oblige him, so he never had any copy of it from me.
Mr. Holt I do not doubt did also believe Mr. Richardson very honest or would never have employed him and indeed in many instances he appeared to me and to everybody who knew him in the Custom House to be so; and over and above my own confidence in him I esteemed it an affront not to believe a man in whom he [Holt] had imposed the greatest trust in his office.
Upon my most deliberate consideration I cannot say whether the mark was made before or after balancing and I believe that it is not very material, my letting it continue there being to remember for curiosity (though none of my business) to see the vouchers when I could have an opportunity, which I never had till the late occasion of scrutiny. One other reason of my letting it continue was that Mr. Holt who frequently had my Book before him might ask the meaning of it and satisfy himself about the reason of the alteration. And if I had thought myself unfaithful I should have been unwilling he should have known [that] I was, when it was in my power to prevent it by erasing the Q.
The Leidger is only a book kept preparatory to the General Account for the Auditor and is not kept by one hand only: as is evident by it: razures therein are unavoidable and never was with us any argument of fraud but rather of the contrary.
I have, every post since this occurred, writ largely of the whole proceeding to my master who I know when he comes to town will see all the Books himself; yet am I under no fearful apprehensions of his displeasure though I am certain his scrutiny will be made with all possible exactness and justice.
May it please your Lordships I never before this had any occasion in ten years' service to vindicate myself from the least suspicion of this nature and I humbly and firmly confide in your Lordships' great justice and clemency that having had no fit person or friend to give me advice your Lordships will not let any inadvertency in words or writing caused by my want of years and experience in defending my case in the absence of my master be any prejudice to his Office or my own character which I have hitherto been very diligent to keep fair, as I believe the Honble. Commissioners, the Receiver General, my master and the Chief of the Custom House will all allow.
This black contrivance being now discovered sufficient care will be taken to rectify the Books, and the account for the Auditor not yet perfected for that year will also be [made] right: and to prevent hereafter the like ill practices I shall when my master comes to town shew him a scheme which I humbly conceive will for a small yearly charge infallibly secure her Majesty's revenue from exorbitant [demands of] incidents, which I believe he will approve and cause to be laid before your Lordships, it being grounded on a long experience in the accounts and very mature deliberations, which I thought proper to mention to your Lordships that it may be believed I have at heart on this occasion (and always thought it part of my duty) to study the safety of the revenue.
And if your Lordships notwithstanding all these considerations and the attestation of Mr. John Machin are still in the least inclined to think me culpable I humbly beg that no determination may be made till my master who most properly know[s] the extent of the duty he entrusted me with shall have examined all the facts; my reputation in business and well being in the world depending very much on the character I shall have from your Lordships.
Robert Paul.
Earl Poulett: how often does Mr. Holt look in his Books ?
Paul: he draws out the General Account himself from the Leidger and the Books are always before him. But that account [for 1706] for the Auditor is not made out yet. We have given the account for 1705 to the Auditor about six weeks ago. There are several other razures in that Book (meaning the Leidger on the table) some made by myself and others by other clerks. If I had not made that mark against it I should never have taken notice of it. I did not look on the Leidger of any former year to compare the sum. I looked on Hamel's Book and Richardson's Book and found they all agreed. Hamel's Book is not razed but the figure 3 [is] inserted before two other figures.
Mr. Hamel, an under clerk in the Comptroller's Office [who] keeps a Cheque Book with Mr. Paul [is called in and his Book is] produced.
Mr. Hamel says: there is no razure in his Book but since the discovery he finds the figure 3 put in before two figures. His Book is produced and in the account of John Bligh of Padstow there is an article "by incidents 369l. 14s. 7d." and he believes it was at first 69l. 14s. 7d. inserted by John Curtis who is gone to sea and that the figure 3 was inserted afterwards by Richardson and that this was done before the total was cast up which is 707l. 11s. 5¼d.
Commissioners of Customs ask Mr. Paul why did you not acquaint Mr. Holt when you made a Q a year ago in order to acquaint the Comptroller with it ?
Paul: I did not know there was any occasion to acquaint Mr. Holt till this discovery was made.
Their Lordships of the Treasury order the Customs Commissioners to enquire further and to lay all the examinations before the Attorney General and Solicitor General. The substance of these minutes is to be transcribed and sent (with the exhibits) to the Customs Commissioners who are to go on in the examinations and to advise with the said Attorney and Solicitor how to proceed.
[Send word] to Mr. Kent to be here on Monday morning. Treasury Minute Book XVIII, pp. 28–32, 46–52.
Sept. 25,
Present: all the five Lords.
[Send] to Sir Thomas Frankland to be here this afternoon at six o'clock.
Petitions and reports are read and the answer [of my Lords thereto are endorsed] upon them.
[Send] to Mr. Gibbons, Mr. Hoar and Mr. Lambert to be here at five in the afternoon: and Mr. Bridges and Mr. Sloper to be here then.
_ Collins to be copying clerk at the Custom House in the room of [William] Alexander. Ibid., p. 29.
Eodem die,
Present: Earl Poulett, Mr. Paget, Sir Thomas Mansel, Mr. Benson.
[Send] to Mr. Walpole desiring him to send to Mr. How to-morrow morning an account what Corporations sending members to Parliament have Troops quartered in them and what Troops are in county towns where elections for members of Parliament are to be made.
In the margin: "Mr. Walpole about soldiers being quartered in towns where elections for members of Parliament are to be made."
Mr. Hoare and Company are called in. My Lords agree that the discount of these gentlemen's bills [for remittances to Flanders for subsistence of the Forces] and the usual allowances of 6s. 8d. per cent. [per 100l.] for commission and one per mil for brokage be borne by Mr. Bridges or his deputy Mr. Sweet at the Queen's charge.
[Send] to Mr. Kent that it is my Lords' pleasure that he do attend their Lordships at this place on the 28th day of October next about matters of importance. Ibid.
Sept. 26. Present: ut supra.
The Agents for Taxes are called in. Their presentment for Surveyors of House money is read. The minutes [of my Lords' decision as to the respective appointments] are [endorsed] upon the same [presentment].
A petition and letter are read from Mr. Lloyd's security. My Lords have directed [do this day direct] process to issue in Michaelmas term returnable by the last day [of said term], of which the Agents [for Taxes] will take care and give the security notice; my Lords being resolved to stay the process no further.
Mr. Swift's letter concerning [Thomas] Albert's debt for Worcestershire is read. The Agents [for Taxes] are to proceed immediately against Mr. Albert. Ibid., p. 30.
Eodem die,
Present: ut supra.
[The draft of] a letter to the Commissary of Musters or his deputy is read and approved.
The Commissioners of Customs are called in. Their papers are read and the minutes [of my Lords' decisions are endorsed] on them. Ibid.
Sept. 27,
Present: all the five Lords.
My Lords direct Mr. How to raise money on the tallies and orders in his hands for 40,000l. on the Candle Duties Act either by disposing of the same or any of them at par with a retrospection of interest from the dates [? of drawing same] or by depositing them or any of them as a security [for loans] to be redeemed within three months, and to allow on such deposits such interest as he shall think reasonable not exceeding 6 per cent.: and Exchequer Bills may be taken for the moneys so to be raised or advanced: and my Lords direct that the moneys to be raised or advanced shall be applied towards the uses specified in his [How's] two memorials of the 25th inst., the one for 28,065l. 1s. 9d. for subsistence [to Guards and Garrisons] to Sept. 21 inst. and other uses and the other for 33,364l. 15s. 7d. for subsistence to Oct. 24 next and other uses.
[The Principal] Officers of the Ordnance are called in [and their memorial for money is read]. My Lords will consider how money may be raised for their bills of exchange from Spain.
A letter signed by J. M. complaining of a fraud on a debenture is read and delivered to them [? the Principal Officers of the Ordnance] to examine and report. Ibid., p. 31.
Eodem die. Kensington. Present: the Queen: all the five Lords.
The [weekly] paper shewing the [undisposed] remains of the funds for public services is read.
The same [the like] paper shewing the cash [in the Exchequer disposable] for the Civil List is read.
[The Queen] ordered 7,169l. 14s. 1½d. for last Christmas quarter to the Treasurer of the Chamber's Office but [orders my Lords to] respite the sums of 261l. 9s. 8d. for stationery wares, 224l. 15s. 3d. for the luke [like], 1,173l. 9s. 7d. for locks &c. and 653l. 7s. 10d. "for the like in the hands of the Treasurer of the Chamber till further order from my Lords."
[The Queen] ordered 1,498l. 17s. 7¼d. due to ten Sheriffs for surplusages on their accounts.
The [Land Tax] assessment for [on the officers and servants &c. in the palaces of] Whitehall, St. James's &c. is laid before her Majesty with the representation of the [Assessment] Commissioners which was read the 6th inst. and the letter from them of the 26th inst.: upon all which her Majesty resolves some time before the Session [of Parliament] to order some small part.
Five letters from the Bishop of London for [20l. each for transportation charges for] five chaplains going to the West Indies are read and [are ordered by her Majesty to be] respited.
The report of Mr. Compton for Mrs. Ann Villers is read and agreed to.
The papers for extraordinaries of the Lord Stair [as Envoy Extraordinary] in Poland are read. The Queen will consider him so as not to make a precedent.
The petition of Henrietta Maria Stanyhurst is read. Prepare a warrant for the year upon her pension: 300l.
The Queen orders 1,000l. to be paid to the Earl of Loudoun on his warrant for bounty and 1,500l. to the Duke of Queensberry to make him equal with the other Secretaries of State.
Warrants signed by her Majesty:
(1) James Vernon junr. to be Commissioner of Excise instead of Sir. William Gifford.
(2) to renew the Commission of the Revenues in Ireland with Francis Roberts instead of Mr. Conolly.
(3) for John Manley to be Surveyor General [of Crown Lands] instead of Mr. Travers.
(4) for Russell Roberts to be Teller instead of Francis Roberts.
(5) for Somerset English's salary and bills as underhousekeeper at Hampton Court.
(6) for Robert Lowther's salary as Governor of Barbados. Treasury Minute Book XVIII, p. 33.
Sept. 28.
Present: Earl Poulett, Mr. Paget, Sir Thomas Mansel, Mr. Benson.
Mr. Taylor brings the resolution of the Court of Directors of the Bank in these words:
Ordered. that 100,000l. be lent to the Lords of the Treasury in Exchequer Bills; to be repaid in two months in [specie or ready] money: upon a deposit of 115,000l. in General Mortgage tallies [with interest] at the rate of 4 per cent. per an.: and to be advanced by 25,000l. per week after [from the date of the completion of the payment of] the last 100,000l.: and the same defeasance to be given as Mr. Bridges did [give] for the last 50,000l.
to which my Lords assent.
Mr. Micklethwayte to have leave of absence for three weeks, taking care his office be well executed in his absence.
Prepare a warrant for the Earl of Anglesey and Lord Hyde for the offices of Vice Treasurer, Treasurer at War and Paymaster General of Ireland.
In case Mr. Hoare and Company will give their bill for the value of 4,045l. 6s. 1d. at the rate of 10 guilders 6 stivers to be paid at Amsterdam in current money of Holland at 2½ months to discharge a quarter's additional subsidy to the Landgraf of Hesse Cassel to end the last [day] of Novr. next [struck through] Mr. Bridges may give a deposit of [tallies and orders to the amount of] 4,500l. for the same: to be repaid after the rate of 6 per cent. per an. at the end of four months: which 4,500l. is part of the tallies [put] in his hands for the said [Landgrave's] subsidy and struck upon the 6 [Sixth] General Mortgage. (fn. 1) Ibid., p. 34.
Sept. 29,
Present: Lord Poulett, Mr. Chancellor of the Exchequer, Mr. Benson.
[Send word] to the Commissioners of Customs, the Commissioners of Excise, the Commissioners of Salt Duties, and the Postmasters General that they give strict directions to their [clerks and officers] to be very careful that they do not unduly meddle in elections contrary to law and the Postmasters are to take care to prevent any undue practices in the opening or intercepting of letters.
[Send word] to the Commissioners of the Revenue [sic for Customs Commissioners and Excise Commissioners] in Scotland directing them to send a state of the revenues under their charge with a list of their officers and their salaries; which of them are attending their duties, which are absent and for what time.
[Send] to the [Queen's] Remembrancer to certify what [blank parchment] books have been sent to the outports [for the collectors' entries &c.] and are not returned, distinguishing each port and for how many years the respective accounts are wanting.
Write to the Commissioners of Excise, Commissioners of Salt Duties and Commissioners of Stamps to know what arrears are standing out and in whose hands. Treasury Minute Book XVIII, p. 35.
Eodem die,
Present: Lord Poulett, Mr. Chancellor of the Exchequer, Mr. Benson.
Mr. Hawes is called in. My Lords are pleased that Mr. Walpole, Treasurer of the Navy, do receive from the Bank 38,000l., being the remainder of 100,000l. agreed by the Bank to be advanced in Exchequer Bills by weekly payments; and that for the same he do deposit with the Bank 42,000l. in tallies and orders on the sixth General Mortgage. And that Mr. Walpole out of the said 38,000l. do apply as follows: viz.:
£ s. d.
to complete 25,000l. for men removed [turned over] to the Turkey Convoy 7,000 0 0
to pay bills of exchange for the Navy on the head of Wear and Tear 3,000 0 0
in part of 26,850l. 2s. 6d. for bills of exchange, short allowance money, necessary money and extra necessary money for the Victualling: to be placed to the same head 6,850 2 6
£16,850 2 6
and do reserve the remainder of the said 38,000l. for my Lordships' disposition.
Mr. Clayton and Mr. Barker [two of the Agents for Taxes, are] called in. The paper of arrears [standing out on the Receivers General] of last year's Land Tax is read.
A paper exhibited by John Anthony of debts owing to Morgan Whitley amounting to 10,321l. is read. The Agents [for Taxes] say several of these debts have been put in suit but upon oaths made of payment several have been discharged. My Lords direct them [the said Agents] to lay before my Lords the lists which have been formerly presented to them by Mr. Anthony and what proceedings have been had thereupon.
Desire the Navy Commissioners and Victualling Commissioners to be here on Tuesday morning.
[Send] to Mr. Hawes to be here then. Likewise to Mr. Aynstys to be here then. Sir Theodore Jansen will be here then.
Whereas the Bank of England did on the 15th Sept. 1710 agree to advance for the public service the sum of 100,000l. in Exchequer Bills upon a deposit of tallies on the [Sixth] General Mortgage anno 1710 for 110,000l. to be repaid in specie within two months with interest at the rate of 4 per cent. per an. from the time of advancing to the time of repayment, my Lords do now direct the Treasurer of the Navy forthwith to deposit with the said Bank 42,000l. of the tallies and orders on the said General Mortgage [put] in his hands for the service of the Navy, as part of the said 110,000l., upon their [the said Bank's] advancing to him 38,000l. in Exchequer Bills: and my Lords consent on her Majesty's behalf that he signs an instrument that in case the said 38,000l, be not repaid with interest as aforesaid by the end of the said two months it may and shall be lawful for the said Bank to sell and dispose of the said tallies for their satisfaction, accounting for the overplus to her Majesty's use. Ibid., pp. 35–6.


  • 1. The phrase 'General Mortgage' denotes the halfway house procedure which was adopted during the middle part of Anne's reign to deal with Deficiencies of Parliamentary Supply. The invariable experience of the period was that after Parliament had voted a particular Supply, say a Land Tax for 2,000,000l., and had authorised the Treasury to borrow, say, 1,800,000l. on the tax, the actual receipts fell much below the Supply estimate and as a consequence a considerable sum of the loans authorised remained unliquidated. As the House of Commons had guaranteed the loans it was incumbent on the House to make good the Deficiency. The normal method by which Parliament dealt with this problem under William III. has been already fully described in the Introduction to Vol. IX of this Calendar, pp. clxxiv-clxxxv, and the Introduction to Vol. X-XVII of this Calendar, pp. lxxix-cvii. That method was simply to procrastinate until the Deficiencies on all the different Acts of Supply had grown to so formidable a figure as seriously hampered the Administration. Thereupon the House tackled them in the lump by a special grant of Supply ad hoc. Such a grant was known as a Deficiencies Act and of these Acts there were not less than three passed in the period viz.: (1) in 1697 by 8–9 Wm. III., c. 20, to meet total Deficiencies of 5,160,759l. 14s. 9¼d. (2) in 1702 by 1 Anne, c. 7, to meet total Deficiencies of 2,338,628l. 15s. 5¾d. (3) in 1711 by 9 Anne, c. 15, to meet total Deficiencies of 8,585,000l. But between the second and the third of these Acts i.e. between 1702 and 1711 the Treasury conceived the idea of providing for Parliamentary Deficiencies ambulando, as they arose or accrued, without waiting for an accumulation. The House of Commons had already grown accustomed to the principle of a general appropriation clause covering the totality of a Session's Supply. It was therefore prepared for the principle of a general Deficiency clause covering the unknown total of existing Deficiencies. Instead of, as hitherto, giving a particular Deficiency a rank or a prior charge on a particular new Supply, the undeclared or undisclosed total of Deficiencies was charged generally on a body of funds [surpluses] which stood already saddled with prior Deficiencies and which had only to be renewed in the lump in order to meet the new burden thus added to it. This scheme came to be known as a General Mortgage: and in the Exchequer the scheme made it necessary to distinguish between successive grants of renewal or successive General Mortgages simply because the accounts for each had to be kept separate in the Exchequer Books. Up to the time reached in the present volume of Calendar four such Acts of renewal had been passed by Anne's Parliaments: viz. 1706, 6 Anne, c. 27, for Continuing Several Subsidies, Impositions and Duties. 1707, 6 Anne, c. 73, for Continuing the Half Subsidies with several other Impositions and Duties. 1708, 7 Anne, c. 31, for Continuing Several Impositions and Duties. 1709, 8 Anne, c. 14, for Continuing Several Impositions, Additional Impositions and Duties. Each of these four Acts dealt with the same body of funds [surpluses]. All that they enacted was the renewal of the grant of those funds for a further period in each case. By treating the two Deficiencies Act of 8–9 Wm. III., c. 20, and 1 Anne, c. 7, as Numbers 1 and 2 in the series of General Mortgages then the four successive Continuing Acts enumerated above became General Mortgages Nos. 3 to 6 respectively, so that we reach the nomenclature employed in the text, 'the Fourth General Mortgage,' the 'Fifth General Mortgage,' the 'sixth General Mortgage,' and so on. The term is to be understood almost as a colloquialism. It was employed in the Exchequer and in the Treasury records, but it is not employed in the Acts of Parliamentary nor in the money market except colloquially. Furthermore: each of these four Acts contained a loan clause for a specific amount together with a further clause authorising further loans to an undefined amount for the purpose of paying and guaranteeing the interim interest on all the accumulated debits until the composite fund of Duties should become free to bring in or realise sufficient moneys to pay such interest. These loan clauses are as follows: viz. 6 Anne, c. 27, authorised loans of 822,381l. 5s. 6¼d. plus a further interim amount of loans for interest as above. 6 Anne, c. 73, authorised loans of 729,067l. 15s. 6¾d. plus a further amount as above. 7 Anne, c. 31, authorised loans of 645,000l. plus a further amount as above. 8 Anne, c. 14, authorised loans of 1,296,522l. 9s. 11¾d. plus a further amount as above. These loan clauses explain the term used in the Treasury records, "Loans on the Third General Mortgage," "Loans on the Fourth General Mortgage," and so on. As the fund was so remote the loan tallies depreciated. The futility of the device and the inextricable confusion which it led to have been explained in a footnote, pp. 396–400, in Vol. XXIII of this Calendar. It did not and could not provide successfully for accruing Deficiencies and as a consequence the third Deficiencies Act proper, that of 1711, had to meet a total liability which surpassed the combined total of the two Deficiencies Acts of 1697 and 1702.