Adam Smith, auditor

Nota bene: This is part 5 of my multi-part series on Adam Smith’s day-to-day duties as a member of the Board of Customs of Scotland. (Here are parts 1 (intro), 2 (Letter #109), 3 (Letter #112), and 4 (Letter #118).) Works cited are below the fold. Next up is Letter #119. This letter is dated 1 November 1784 and is signed by same three customs commissioners who signed Letter #118 (also dated 1 Nov. 1784): Adam Smith (top signature), Basil Cochrane (middle), and David Reid (bottom). Letter #119 involves a routine office expense and reads as follows: “We have receiv’d your Letter of the 26th Ultimo, inclosing an Account of the Expence of a New Bath Stove provided for the use of the Customhouse, in pursuance of our Order of the 29th of September last, Amounting to Two Pounds. — And we agree to your Paying the said Account, to be plac’d to Incidents annexing this Order, and a proper Receipt as Vouchers.” This letter this illustrates a routine office expense in which a customs officer at a…