February 1795

want of sufficient knowledge on the part of the Governor of those
requisites which constitute a man of Figures, conversant in Accounts
in Calculations and in methodical Arrangement.

In bestowing their attention upon the means of improving
this new institution the visiting Magistrates have been anxiously
sollicitous to introduce that species of method and regularity in the
mode of keeping the Accounts of the Prison which from their habits of
life had been familiar to their minds.

They have with this view examined with attention the mode
which has heretofore prevailed in keeping the Accounts of the Prison,
and after mature deliberation they are decidedly of opinion that in
order to prevent confusion and to form those various checks which
become indispensably necessary where labour is introduced and
various interests involved in the produce and profits of their labour
that the Books of the Prison should be kept after the Italian
method and upon the principles of double Entry. - That they
should contain the whole transactions of the Prison so as to exhibit
upon the face to them the total Annual Expence to the County and
also the amount of the Returns whether the same arises from the
Fees and other Allowances applicable to the Prison or from the
profits of the labour performed.

If some system upon this Principle is not establised
and enforced by the Authority of the Court before the labour becomes
extensive and complicated the visiting Justices foresee that great
confusion will ensue and that it will be impossible under such
circumstances to form a judgment whether any advantage at all
arises from the system which the Rules and Orders of the Prison
have established

But while the visiting Magistrates state the necessity of
regular Books being kept they wish to be understood that they
mean not to perplex those whose duty it may be to keep or
superintend the Arrangement of these Books either by the