It is an invidious task to make inquiries, or to impose regulations which may ultimately affect the interest or the character of dependants, who have heretofore, perhaps, been regarded as objects of partiality or affection. Those whose duty it is to superintend the departments, knowing their own purity, are unwilling to believe that the same principle of rectitude does not regulate the conduct of others in inferior situations: and matters, of apparently greater importance, constantly forcing themselves upon their attention, the consideration of such abuses is generally postponed: while those who detect or complain of their existence, seldom meet with much encouragement; unless some specific act of criminality is stated, and then it is referred, as a matter of course, to the proper Law Officers. These circumstances, however, only prove the necessity of some other and more effectual agency to remove an evil, which (if the assertions of those whose efficient situations give them access to the very best information as to its extent and enormity are correct) _is of the greatest magnitude_, and calls aloud for immediate attention. To understand how this is to be accomplished, it will be necessary in the first instance to develope the means which are employed to commit these _abuses_, _frauds_, and _embezzlements_.--Then to take a general view of the property exposed to depredation, and afterwards to examine the nature and effect of the Laws and regulations now in being for the purpose of preventing these evils; and last of all, to suggest remedies. The abuses, frauds, and embezzlements, are multifarious, and are perpetrated through the medium of a vast variety of agencies, which naturally divide themselves into two distinct branches. The first relates to frauds committed by the connivance and assistance of Clerks, Store-keepers, and inferior officers in the Dock-yards, and other repositories, and in ships of war and transports; in _receiving and delivering Naval, Victualling, and Ordnance stores;--in surveys;--in returns of unserviceable stores;--in_ what is called _solving off stores;--in fraudulent certificates;--in the sale of old stores_; and innumerable other devices; by which a number of individuals are enriched at the Public expence; and a system of plunder is supported by fraudulent documents and vouchers of articles which have no existence but upon paper.