MS43.04: Francis Nicholson Papers
Extracts from Nicholson Mal-Administration Dispute, 24 May 1704

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Extract of a Memll: Concerning the Mal-Administrations of Colo: Nicholson—
Governr. of Virginia.

There is now no Check, nor Controul upon the Accounts of her Majesty's Revenue in this Country, whereas
formerly they us'd to be Examined and past in Council, at a Solemn Audit appointed for that purpose.

Extract of Mr. Thrale's answer to the Memorial of Mr. Blair &ca. against
Colonel Francis Nicholson Govr. of Virginia.

The Accots. are not passed or Examined by the Governt; but the same doth belong to the Auditor, so that if there
be any mistake or Irregularity therein, (wch. doth not appear) the Auditor ought to answer for the same.
Doth not know that there us'd to be such a particular Audit day; and it seems unnecessary that there should,
seeing there is a particular Auditor appointed by the Crowne, who is lyable to answer for ye truth of the Accots.

Extract of a Reply to Mr. Thrale's answer to ye foresaid Memorial.

For the Accots. of her Majty's: Revenue, Mr. Thrale owning the Fact, asserts that the passing of them belongs not to
the Govr. nor Council, but only to the Auditor. Now we doubt not (besides the Innovation of this matter) Your
Lords:ps will see the Inconveniency of this, That ye same man who receives, & layes out ye Queens Revenue
should Account to himself, for by this Rule of Mr. Thrale's it must be so, The Receiver & Auditor—
being both in one person. It is true there is another Auditor in England to whom the Accots. are—
transmitted, But if there is no Check or Voucher in the Country, how is it possible the Accounts—
can be well managed?

Yor Lordsps have proof enough in the Memorial & Affidavits, that there us'd to be a Day—
appointed for the Councils Auditing the Accots. and may be further satisfyed by Examining Mr. Secretary
Jenings, and Mr. Robert Beverley, And by Inspecting the former Books of Council; Mr. Thrale pleads
for the Govrs. neglect of this, That it is unnecessary, there being an Auditor appointed by the Crown, who—
is lyable to answer for the Truth of the Accounts, We humbly acquaint your Lords:ps that there
is no Auditor there but the Receiver Generall, and if he must Audit his own Acounts Yor. Lords:ps
will be sure they will be easily past; But if he means an Auditor here, We humbly Represent—
that the severall Articles of those Accots. relating to payments & Disbursments there, it seems
absolutely necessary for her Majestys Service, that the Accounts be Audited by some who can
in Case of any Doubt Satisfye themselves by Examining the Warrts. Receipts & Disbursements—
upon the place where the persons live by, or to whom the Payments are made, which—
accordingly has always been done by the Council.

Extract of Mr. Blair's further Affidavit.

I have never seen a fair Audit of the Accots. of the Revenue in Council since he was Govr:
sometimes indeed the Accot. was Slip't upon the Table, But never Publickly Read or Exam-
ined, far less the Warrts. and Vouchers to the Several Articles produced & approved.

I remember that there us'd formerly to be a day appointed Annually on which the Govr:—
and Council in a Solemn Audit Examined and passed the Accots. of the Revenue, But now that
this Custom is let fall I know no Check at all there is in that Country upon said Accots.

Extract of one Abstract of the Chief Articles of Governor Nicholson's
Male Administrations in Virginia.

He has taken away from the Council the Inspecting and Auditing the Accompts of the
Revenue, So that all the Publick Accompts are now sent home without any Check or—
Voucher in that Country to her Majesty's great disservice and contrary to former Service.

A Copy.

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Memorial
of Gor. Nich
Mal Admn