be,
the greater is the necessity of constant attention to liquidate them
speedily and well. The Financier ought, therefore, to have the power
of removing any of the officers, whose business it is to examine and
settle the public accounts, that so he may be enabled to obtain a
proper and early settlement, and prevent the dangerous effects of
inattention or corruption on one hand, or of delay, insolence, and
tyranny to individuals concerned in such accounts, on the other. And
on account of this power the Financier should have no accounts with
the public himself, but wherever expenditures are necessary in his
department, he should employ proper persons therein, subject to the
same powers and modes of accounting with every other person employed
in expending public property; or if of necessity he shall at any time
have accounts with the public, Congress can appoint a committee, or
special board, to examine and settle his accounts.

From what I have already said, I think it is evident, that the power I
have stipulated for is absolutely necessary; and although it is not
possible to enumerate every object of that power, yet the general
lines within which they may be comprehended can be drawn from the
observations I have made, although I have said our foreign
departments, as these may be brought into consideration hereafter when
it shall appear necessary.

Whoever contemplates the extent of the United States, and the vast
amount of their present expenses, while at the same time all our
operations languish, must certainly be convinced that some immediate
remedy ought to be applied. The office of Superintendent of Finance I
suppose is meant as one means of restoring economy and vigor; and
nothing will keep up in the minds of the public servants such a
constant sense of their duty, as a knowledge of the power to remove
them in the hands of a person of vigilant and decisive character.
Whether I shall have sufficient courage and perseverance to act up to
that character, and whether my small abilities, supported by
application and attention, will enable me to render essential service
in the execution of this office, is become an object of great
consideration, that fills my mind with much apprehension, and induces
me to wish I had declined this arduous undertaking in the first
instance.

I have the honor to be, &c.

ROBERT MORRIS.

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