comprehend the Commander in Chief, Heads of Department,
&c. But this cannot be. The Commander in Chief is not concerned
himself, but employs others in the expenditure of public money, to
whom he grants warrants or drafts on the military chest; and the
persons so employed ought to be accountable, and subject to
dismission. I suppose officers of the army may frequently be so
employed, and in that case it cannot be supposed, that the power of
the Financier extends to the military commission, for it certainly
must be confined to the money matters. There is one exception with
respect to what I have said of the Commander in Chief, and that is the
expenditures for secret service, and in this respect I think he should
be responsible to the Sovereign only.

The Quarter Master General, having a military as well as a civil duty,
he cannot be under the control of the Financier, for the first,
although he certainly ought to be the last, which has great connexion
with heavy expense, and perhaps it would be best, that he should
execute all the business of expenditures by one or more deputies,
which would exonerate him from that power, which they must be
subjected to. The Commissary General, and every person employed under
him, are the immediate objects of this power. The Paymaster General,
may be considered as a channel of conveyance, through which money
passes from the treasury to the army, and as he is subjected to the
law military, the Minister of Finance needs no other authority over
him and his officers, than the power of putting under arrest and
suspending for mal-conduct in office.

All persons employed as Commissaries of military stores, of clothing,
or any other denomination, wherein the expenditure of public money or
property is connected, ought to be subjected to this authority. The
expenses in the medical department are said to have exceeded those of
the like kind in any other country. It is, therefore, evident that the
Purveyors, Commissaries, &c. in this department should be subject to
the same immediate control as others; and although the Financier
cannot judge of the medical skill of the Director General and his
officers, yet if any waste or misapplication of public property in
their department should come to his knowledge, he should have
authority to bring offenders to a Court Martial.

There is no possibility of introducing public economy without the
frequent adjustment of accounts; and the more various these may