ts earliest institution looked to as a check upon the lord high
treasurer, and a protection for the king, as well as for the subject, in
the custody, payment, and issue of the public money."

This is still the broad outline of the treasury--of the finance
department of the State of Great Britain. The enormous magnitude of the
empire has caused the subordinate departments of customs, the mint, &c.,
to expand until they have attained an organisation, an individual
importance, a history of their own. The different modes of transacting
money-business, rendered necessary by its greater amount and more
complicated nature, have altered the routine both of the treasury and the
exchequer; the changed relations of king and parliament have subjected
the treasury and exchequer to new control and superintendence. Still
their mutual relations, and the part they play in the economy of the
empire, remain essentially the same as in older times.

The lords commissioners of the treasury (for the office of lord high
treasurer has for many years been put in commission) have their office at
Whitehall, in the building whose history we have briefly traced. The
exchequer, or more properly "the receipt of exchequer," has its office at
Whitehall Yard. But we must not descend to particulars. The only place
in the wide world where change comes not--where the main object seems to
be how not to do it--where antiquated routine has its stronghold--is a
government office.

Those of our readers who have read--and who has not?--Captain Marryatt's
graphic descriptions of seafaring life, entitled "The King's Own," will
remember the scene in which Captain Capperbar ingeniously manages to
supply, from the ship's stores, all his own and her ladyship's domestic
wants. The ship's carpenters are engaged in framing chests of drawers,
and building dining-tables. Fully aware of the mischievous effects of
idleness, the captain's lady finds employment for the ship's painters in
her attics. The armourers, instead of preparing the murderous weapons of
war, are peacefully occupied in making rakes and hoes for the especial
benefit of the junior members of the same devoted family. Does the fair
spouse of the gallant captain need even a pole for the clothes-line, a
boat-mast is immediately dedicated to that important service. Thus, the
captain turns his devotion for his country to some account; and if his
patriotism be a virtue, it is one that brings with it its