That said accountant laid all accounts so rendered, with his remarks thereon, before the said _council_, who _examined_, _allowed_, or _disallowed_ such accounts, _&c._ made such _deductions_ or _abatements_ to as they saw cause. That afterwards every such account was returned to the accountant as one of the vouchers from which he was to compose the general books to be sent home to the company. That by general Books is meant, journals and ledgers, where the collections, arising from the vouchers beforementioned, were reduced into order and method. That the council abroad had not power to pass, or allow any _account_ or _voucher finally_; every thing being subject to the _company’s_ future _examination_ and _approbation_ in _England_. That each journal and ledger contained the accounts of six months, which after having been duly stated and balanced abroad, they were sent home to the company by the first conveyance, together with all the original vouchers from which they were composed and signed; duplicates thereof were deposited in the principal forts, in case of loss or accident. That as soon as possible after the arrival of the said journals and ledgers in England, they were compared by the company’s accountant general (who was one of the first accountants in Europe) with the vouchers, and the said vouchers themselves were examined; that objections and deductions were thereupon made by the company, when due cause was found for so doing. It must now surely clearly appear, that so many examinations of the books and accounts, made by persons whose private interest had not the least connexions with each other, must render it extreamly difficult for the late company’s servants to _embezzle_ or _misapply_ any of the effects committed to their charge with _impunity_, or without being _detected_. That after the examinations aforesaid of the accounts, they were delivered to the _auditor_ of his _majesty’s imprest_, and after they were examined and compared by the deputy-auditor with the vouchers, and certified by him they were right, then the company obtained a _quietus_ to discharge them from any _sum_ or _sums_ of _money_ so accounted for, that they had received from the _public_; having first sworn to the truth of such part of said accounts as had been transacted under their own inspection, in Europe before one of the barons of his majesty’s exchequer. The following is the copy of a clause from the act of parliament _for extending and improving the trade to Africa_, directing in what manner the committee are to account for the monies they receive from the public for the support of the forts in Africa. In page 556.