226
in this country -
All public officers in the receipt of way fact of the revenue should be required to enter into adequate securities for the faithful administration of it – But of all securities the easiest and the most effective is that of requiring from every public accountant a statement of his receipts & payments, & of the balance in his hands, to be made up, at the shortest possible intervals - This were practicable would bring every such person to a weekly account. Much short-age of payment would probably result from it – If this be impracticable, the nearest possible approach must be made to such a rule.
The observance of it should be secured by some well considered law, & enforced by appropriate penalties. Especially it should be an inflexible rule, that the payment of the salary of every public accountant should always be preceded by the recent proofs of his having rendered & passed his accounts up to that time, & of his having paid up whatever balances he may have.