being away from their ufual employ ments and manner of life, all tend to rankle their minds, and to prevent the fuccefs of the beft-inftituted plan of cure. There are many inftances of fuch patients having been difmiffed as incurable, who, after their emancipation from a long confinement, have recovered to perfect health. While therefore the high utility of Hofpitals, for acute diseases, as certain fevers, and the like, as well as thofe which require the affiftance of the furgeon, is acknowledged; the neceffity of Difpenfaries for fuch as are chronic, as nervous diseases, cutaneous and va. rious local affections, confumption, king's evil, jaundice, and many others, must be perceived. Accordingly Difpensaries are established in almost every populous city, their good effects are univerfally acknowledged, and they are patronized by persons of the firft diftinc.

tion.

No place of its fize abounds more with charitable establishments than E. dinburgh, no where is there a more ufeful or better-regulated Infirmary, no where so distinguished a Medical School. The want of a Difpenfary, however, was regretted by many, and particularly by the Students of Medicine. They had heard and attended Dr Duncan in the College and Infirmary with pleasure. In confequence of an application from them, as well as a conviction of its u. tility to the public, that gentleman iffued propofals, towards the end of the year 1776, for eftablishing a Public Difpenfary in Edinburgh [39. 720.]. The Mana gers of the Infirmary, apprehenfive of its interfering with that charity, published their disapprobation of the plan. As however there was hardly a town in Eng. land which had an Hofpital without a Difpenfary, and as experience had fhewn fuch an union attended with the best effects, the plan was not relinquished, but committed, with fubmiffion, to the fair and undangerous teft of Time's expe. rience. Accordingly the Difpenfary of Edinburgh, while, from a trial of almost five years, it has diminished neither the number of patients, nor the revenue, of the Royal Infirmary, has admitted upwards of three thoufand, whofe cafes were entirely improper for hofpital-treatment; in which number, it is worthy of notice, there were many, who, though reduced to poverty, had feen better days, and never would have submitted

to confinement in a common receptacle of disease, among objects too whom perhaps they remembered to have often fed at their doors. Indeed, so far from abftracting patients from the Infirmary, the Phyficians of the Difpenfary have daily occafion of recommending them thither.

The Difpenfary had scarcely existence when it found a patron in the Hon. Henry Erfkine; and to the benevolent exertions of that amiable and public-fpirited gentleman it, in a great meature, owes its fuccessful progrefs, and prefent eftablishment. Managers were first elected by the contributors, and a proper conltitution given to the Difpenfary, in November 1777. The following gentlemen were then chofen: The Hon. Henry Erskine, Advocate; James Dewar, Efq; of Vogrie; William Fullerton, Efq; of Carstairs; Mr Thomas Elder, and Mr Robert Scott, merchants. At the fame time Mr Thomas Scott, Writer to the Signet, was elected Secretary, and Dr Andrew Duncan, and Dr Charles Webster, Phyficians. The year after, the number of managers was increased, by the addition of Dr William Laing, Phyfician; Mr Alexander Hamilton, Surgeon, now Profeffor of Midwifery; Mr John Horner, Merchant; Mr Alexander Wallace, Banker; and Mr James Cowan, Watchmaker. At the last annual meeting, in January 1781, the following gentlemen were added to the above: The Rev. Sir Harry Moncreiff, Bt; Sir Stuart Threipland, Bt; Dr James Hunter, Phyfician; Mr Robert Jamefon, and Mr John Græme, Writers to the Signet; Mr Benjamin Bell, and Mr Thomas Hay, acting Surgeons in the Infirmary. It was thought proper to have citizens of every description in the management, as being the best pledge to their respective acquaintance among the public, that the contributions were properly applied.

With the contributions already raised, the body of the house is built; a confulting-room for the phyficians, and a waiting-room for the patients, are fitted up; and furniture for a fhop is purcha sed. The wings, containing a fhop,

* An elegant half-length portrait of Mr Erskine, a prefent from Mr Weir, an inge nious young artist of this city, is placed, by order of the Managers, in their New Hall, as a testimony of refpect.

See the elevation and plan of this build. ing, fronting p. 1.

an

an electrical room, and lodging for the Apothecary, are to be carried on according as fubfcriptions come in. The expence of medicines is defrayed by an additional fee which each ftudent pays for attending the practice and lectures of the phyficians on the cafes of the patients. Till January laft, the patients attended in rooms hired in the College wynd, and the lectures were given in the Medical Academy, the rent of both being L. 15 Sterling a-year. This, when the building is finished, will be fo much annually faved to the funds of the charity.

The subjoined regulations will explain the other particulars of this inftitution; and it may be obferved, that if its ufe fulness to the public has been fo confiderable even without the advantages of a fixed fpot, it cannot fail to be greatly extended if the Managers are enabled to put the above plan in execution. We may hope, therefore, that the tide of benevolence will now be as much for this most useful charity, as that of prepoffeffion was at firft ftrongly against it. Regulations for the Public Difpenfary of Fdinburgh, established by the general meeting of contributors.

1. The benefits of this charity, which is intended for affording advice and me. dicine to the indigent when fubjected to difeafe, fhall be entirely confined to thofe patients who have formerly been in fuch a fituation in life, or who are fub. jected to diseases of such a nature, as to render it improper for them to be admitted into an Hospital.

2. To prevent interference with the Royal Infirmary, the Phyficians and Surgeons to that charity fhall have free accefs to the regifters of the cafes of patients treated at the Difpenfary; and if any of them shall give it as his opinion in writing, that any patient under treatment there is an improper object for it, fuch patient fhall be immediately dif. miffed, upon being offered admittance into the Royal Infirmary.

3. Every perfon contributing five guineas to the fund of this charity, fhall be intitled, for life, to attend and vote at the annual election of Managers, and at other general meetings, for the nomination of officers, or eftablishment of regulations for the government of this cha. rity. Every perfon contributing one guinea to the funds of the Difpenfary, thall be intitled to thefe privileges for

the space of two years, and for every larger fum, the time for which he has a title to enjoy these privileges shall be extended in proportion.

4. A general meeting of contributors fhall be held annually, for the election of fuch a number of ordinary Managers for fuperintending the bufinefs of this charity, as they may think proper; and without the consent and authority of a general meeting, no new regulations shall be introduced.

5. All vacancies in the offices of Secretary, Treasurer, Phyficians, Apothecary, or other officers to this charity, appointed ad vitam aut culpam, fhall be fupplied by the fuffrages of a majority of the contributors at a meeting called for that purpose.

6. Such patients as bring recommendations to the Difpenfary from contributors, fhall, if their cafes be not deemed improper, be admitted to the benefits of it in preference to all others.

7. The children of indigent parents who come recommended by contributors for inoculation, shall have that operation performed gratis, and have fuch medicines and attendance as may be thought neceffary.

While the advantages which have already refulted from the Dispensary are univerfally allowed, there can be little doubt, that, under thefe regulations, by which the fole management of it is ultimately vefted in the general body of contributors, its beneficial influence will be continued and increased. It is therefore hoped, that those who have not yet contributed, will be induced to encourage this inftitution. A full lift of those who have already contributed, is to be feen at the shop of Mr William Gordon, bookfeller, Parliament square; by whom contributions are received, and receipts granted. For offerings of a more private nature, a charity-box is fixed up at the Difpenfary in Richmond street; over which are placed the following lines, recommending it to the attention of every humane paffenger:

Pity human woe; 'Tis what the happy to the wretched owe.

Our readers have seen accounts of the eftablishment and state of the infirmaries of Edinburgh, [1. 40. ; — 9. 199. ; —42. 715.], and Aberdeen [17. 48.; 112.3-42. 785.] A 2

26.

A SECOND REPORT [42. 693]. of the Commiffioners appointed to examine, take, and ftate, the PUBLIC ACCOUNTS of the kingdom. PU-fuing the line of inquiry marked out in our first report to the legiflature, namely, an examination of the ba lances in the hands of thofe accountants who receive money from the subject, to be paid into the exchequer; that we might omit no office of receipt, and no receiver of the public revenue under that defcription, we obtained from the office of the Auditor of the Exchequer, "A lift of all the public offices where money is received for taxes or duties, and of the names of all perfons who are receivers of public money raised upon the subject by taxes or duties, and who pay the fame into the exchequer."

We have examined into the manner in which the public revenue is collected, received, and paid into the exchequer, in all these offices, and by all thefe receivers.

In the customs, the receiver-general, William Mellish, Efq; certified to us, That upon the 10th of September laft, there was in his hands, exclufive of the current weekly receipts of the duties of the customs, the fum of 4412 1. 3s. 10d. which fum was the amount of certain collections_tranfmitted to him, either from the plantations, or particular out ports; and was to continue in his hands no longer than until the comptroller-general, as to fome parts of it, and the commiffioners, as to other parts, should direct under what heads of duties the feveral items of which this fum was compounded, fhould be arranged, and paid into the exchequer, or otherwife difpofed of. Mr Mellith has informed us, that part of this fum has been fince paid by him, according to orders of the commiflioners and comptroller-general; and that the other parts thereof, ampunting to 32881. 14 s. 11 d. q. was remaining in his hands the 20th inftant. This remainder, we are of opinion, the commiffioners and comptroller-generalfhould in their feveral departments arrange, and the receiver-general hould pay according to fuch arrangement, as fpeedily as poffible.

By the examinations of Joshua Powell, Efq; chief clerk to the comptroller-geneval, and of Mr Anthony Blinkhorn, affiftant to the receiver-general, it ap

pears, that the duties of the customs are collected by officers either in London or at the outports. In London, the chief teller every day receives them from the collectors, and pays them into the office of the receiver-general; at the outports, the collectors remit their receipt by bills to the receiver-general, and are not permitted to retain in their hands above 1001. unless for special reasons, allowed of by the commiffioners, and by the Lords of the Treafury. The nett produce of every duty received in each week, is paid by the receiver-general in the following week into the exchequer.

In the excife, we find, from the examinations of George Lewis Scott, Efq; one of the commiffioners, and of Richard Paton, Efq; fecond general accountant, (both annexed to our firft report), that the collectors retain in their hands no part of the duties they receive; and that the receiver-general every week pays into the exchequer the nett produce of this revenue, unlefs fome forefeen demands in the following week make a refervation of any part of it neceffary.

In the ftamp office, we examined Mr James Dugdale, deputy-receiver-general; and Mr John Lloyd, firft clerk to the comptroller and accountant general; from whom we collect, that the whole produce of thefe duties, arifing either from the receipt at the office in London, or from bills remitted from the diftributors in the country, is paid every week into the exchequer.

In the Salt office, Milward Rowe, Efq; one of the commiffioners, and Mr John Elliot, correfpondent, were examined. The collectors of thefe duties are continually remitting their receipt to the office in bills; every week the account is made up, and the whole balance paid into the exchequer; referving always in the hands of the cafhier a fum not exceeding 500l. for the purpose of defraying the incidental expences of the office.

In the office for licenfing hawkers and pedlars, we learn from Mr Jaines Turner, one of the commiffioners, that the riding-furveyors keep remitting to this office, in bills, the duties they receive in the country; which the cashier pays, together with what he receives in London, weekly, into the exchequer, purfuant to the act of the 9th and 10th of K. William III. provided his whole re