As things stand, can you in justice (except perhaps in that over-perfect kind of justice which has obtained by its merits the title of the opposite vice[39]) insist that any man should, by the course of his office, keep a _bank_ from whence he is to derive no advantage? that a man should be subject to demands below and be in a manner refused an acquittance above, that he should transmit an original sin and inheritance of vexation to his posterity, without a power of compensating himself in some way or other for so perilous a situation? We know, that, if the paymaster should deny himself the advantages of his bank, the public, as things stand, is not the richer for it by a single shilling. This I thought it necessary to say as to the offensive magnitude of the profits of this office, that we may proceed in reformation on the principles of reason, and not on the feelings of envy. The treasurer of the navy is, _mutatis mutandis_, in the same circumstances. Indeed, all accountants are. Instead of the present mode, which is troublesome to the officer and unprofitable to the public, I propose to substitute something more effectual than rigor, which is the worst exactor in the world. I mean to remove the very temptations to delay; to facilitate the account; and to transfer this bank, now of private emolument, to the public. The crown will suffer no wrong at least from the pay offices; and its terrors will no longer reign over the families of those who hold or have held them. I propose that these offices should be no longer _banks_ or _treasuries_, but mere _offices of administration_. I propose, first, that the present paymaster and the treasurer of the navy should carry into the Exchequer the whole body of the vouchers for what they have paid over to deputy-paymasters, to regimental agents, or to any of those to whom they have and ought to have paid money. I propose that those vouchers shall be admitted as actual payments in their accounts, and that the persons to whom the money has been paid shall then stand charged in the Exchequer in their place. After this process, they shall be debited or charged for nothing but the money-balance that remains in their hands. I am conscious, Sir, that, if this balance (which they could not expect to be so suddenly demanded by any usual process of the Exchequer) should now be exacted all at once, not only their ruin, but a ruin of others to an extent which I do not like to think of, but which I can well conceive, and which you may well conceive, might be the consequence. I told you, Sir, when I promised before the holidays to bring in this plan, that I never would suffer any man or description of men to suffer from errors that naturally have grown out of the abusive constitution of those offices which I propose to regulate. If I cannot reform with equity, I will not reform at all.