trustee of the public purse, would have led them to call with a punctilious solicitude for every public account, and to have examined into them with the most rigorous accuracy.
The capital use of an account is, that the reality of the charge, the reason of incurring it, and the justice and necessity of discharging it, should all appear antecedent to the payment. No man ever pays first, and calls for his account afterwards; because he would thereby let out of his hands the principal, and indeed only effectual, means of compelling a full and fair one. But, in national business, there is an additional reason for a previous production of every account. It is a cheek, perhaps the only one, upon a corrupt and prodigal use of public money. An account after payment is to no rational purpose an account. However, the House of Commons thought all these to be antiquated principles; they were of opinion that the most Parliamentary way of proceeding was, to pay first what the Court thought proper to demand, and to take its chance for an examination into accounts at some time of greater leisure.
The nation had settled 800,000 pounds a year on the Crown, as sufficient for the purpose of its dignity, upon the estimate of its own Ministers. When Ministers came to Parliament, and said that this allowance had not been sufficient for the purpose, and that they had incurred a debt of 500,000 pounds, would it not have been natural for Parliament first to have asked, how, and by what means, their appropriated allowance came to be insufficient? Would it not have savoured of some attention to justice, to have seen in what periods of Administration this debt had been originally incurred; that they might discover, and if need were, animadvert on the persons who were found the most culpable? To put their hands upon such articles of expenditure as they thought improper or excessive, and to secure, in future, against such misapplication or exceeding? Accounts for any other purposes are but a matter of curiosity, and no genuine Parliamentary object. All the accounts which could answer any Parliamentary end were refused, or postponed by previous questions. Every idea of prevention was rejected, as conveying an improper suspicion of the Ministers of the Crown.
When every leading account had been refused, many others were granted with sufficient facility.
But with great candour also, the House was informed, that hardly any of them could be ready until the next session; some of them perhaps not so soon. But, in order firmly to establish the precedent of payment previous to account, and to form it into a settled rule of the House, the god in the machine was brought down, nothing less than the wonder- working Law of Parliament. It was alleged, that it is the law of Parliament, when any demand comes from the Crown, that the House must go immediately into the Committee of Supply; in which Committee it was allowed, that the production and examination of accounts would be quite proper and regular. It was therefore carried that they should go into the Committee without delay, and without accounts, in order to examine with great order and regularity things that could not possibly come before them. After this stroke of orderly and Parliamentary wit and humour, they went into the Committee, and very generously voted the payment.