unless the act of parliament which induces those penalties, expressly extend to receivers or comforters.

Accessary before the fact, is one, who although absent at the time the felony was committed, doth yet procure, counsel, or abet another to commit a felony. An accessary before, is a greater offender than accessary after; and therefore, in many cases, clergy is taken away from accessaries before, which is not taken away from acces saries after, as in petit-treason, murder, and wilful burning. Hales's Pl. 615.

Accessary after the fact, is where a person knowing the felony to be committed, receives, relieves, comforts, or assists the felon. Such as furnishing him with a horse to escape his pursuers-money or victuals to support him-a house or other shelter to conceal him-or open force and violence to enable him to break his goal, or to bribe the goaler to let him escape, makes a man accessary to the felony. 4 Black. 37.

The following are the principal regulations of the Statutes, relative to accessaries, viz. By the 43 Geo. 3. c. 113. accessaries to felonies may be tried, either in the county where the principal offence was committed, or in that where the offence of being accessary was done. s. 5. and if such offence be committed on the high seas, the accessary may be tried in the manner directed by the 28 Hen. 8. c. 15. s. 5. But persons who have been once tried, shall be tried again for the same offence, ib. The provisions of 33 Hen. 8. c. 23. (which directs that persons examined before the king's council be tried in any county, for treason, mis-prision of treason, and murder) are extended to accessaries before the fact in murder, and also to manslaughter. And if on trial (under either of these acts) of any of fender for murder, he shall be found guilty of manslaughter only, the jury shall find accordingly. 43 Geo. 3. c. 113. s. 6.

Formerly, the regulations of our law were comparatively few, with respect to accessaries; but the increase of offences having at different times excited the attention of the legislature, accessaries convicted of the following particular offences, are now punishable as felons, without benefit of clergy, viz.-By 23 Hen. 8. c. 1. (made perpetual by 32 Hen. 8. c. 3.) accessaries before the fact in petit treason, murder, burglary; robbery in dwelling houses, churches, or in or near highways, burning houses or of barns wherein any corn or grain shall be.—31· Eliz. c. 12. accessary to a horse-stealer, before or after such felony.-39 Eliz. c. 9. accessaries before the offence, in stealing women who are heirs apparent, or have lands.-21 Jac. 1. c. 26. accessaries before the fact in procuring any fine, recovery, deed indented, statute, reconizance, bail, or judgment, in the name

of another not privy thereto.-22 & 23 Car. 2. c. 1. accessaries be fore the fact in malicious maiming-3 & 4 Will. & Mar. c. 9. acces saries before the fact in burglary or in robbing any dwelling-house, shop or warehouse, felony without benefit of clergy; and buyers of stolen goods knowing the same, shall be deemed accessaries to such felony, after the fact.-10 & 11 Will. 3. c. 23. accessaries before the fact in robberies in shops, warehouses, coach-houses, or stables.— 11 & 12 Will. 3. c. 7. (perpetuated by 6 Geo. 1. c. 19.) persons setting forth, or assisting any pirate, or after the piracy committed, concealing such pirate, shall be deemed accessaries, and shall be tried and suffer as the principals.—1 Ann. stat. 2. c. 9. if principal in felony be convicted, it shall be lawful to proceed against any accessary, in the same manner as if the principal had been attainted. Buyers or receivers of stolen goods may be punished as for misdemeanor, where the principal felon is not convicted. Ibid. and 5 Ann. c. 31. The 5 Ann. c. 31. also enacts that buyers or receivers of stolen goods shall be deemed accessaries.-8 Geo. 1. c. 24. persons declared accessaries to piracy, by 11 & 12 Will. 3. c. 7. shall be deemed principals.—2 Geo. 2. c. 25. (perpetuated by 9 Geo. 2. c. 18.) accessaries to forgery of any deed, will, bond, bill of exchange, promissory note, indorsement, acquittance, or receipt.-7 Geo. 2. c. 22. accessaries to forging or altering the acceptance of bills of exchange, or the number or sums of any accountable receipt, or any warrant or order for payment of money, or delivery of goods.-14 Geo. 2. c. 6, and 15 Geo. 2. c. 34. accessaries before the fact in stealing sheep. -18 Geo. 2. c. 27. accessaries before the fact in stealing linen, fus tian, calico, cloth, or cloth woven, out of any bleaching grounds. 24 Geo. 2. c. 45. accessaries before the fact in stealing goods, of the value of 40s. on board any vessel, or upon any quay, adjacent to any navigable river.-29 Geo. 2. c. 30. buyers or receivers of lead, iron, copper, brass, or bell metal, knowing the same to be stolen, may be convicted and transported for seven years, although the principal felon has not been convicted; felon convicting the receiver pardoned.-31 Geo. 2. c. 23. procuring London bridge, or any works belonging thereto, to be burnt or destroyed.

See also the titles Bank, Damage, (wilful) Felony, &c.

ACCOMMODATION, signifies a friendly agreement or compo sition between persons at variance.

ACCOMPLICE, one of many equally concerned in a felony; ge herally applied to those who are admitted to give evidence against their fellow criminals. It is a settled point, that it is no exception against a witness, that he has confessed himself guilty of the same crime, if he have not been indicted for it; for, if no accomplices

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were to be admitted as witnesses, it would generally be impossible to find evidence, to convict the greatest offenders. Leach's Haw. 2.37. ACCOMPT:-see Account.

ACCORD, is an agreement between the party injuring, and the party injured, where one is injured by a trespass, or offence done, or on a contract to satisfy him with some recompence; which, if executed and performed, shall be a good bar in law, if the other party, after the accord performed, bring an action for the same. 3 Black. 15.

ACCOUNT or ACCOMPT, when persons have mutual dealings, signing the accompt is not necessary to make a stated one; but the act of keeping it any length of time, without making any objection, binds the person to whom it is sent, and prevents his entering into ap open account afterwards. 2 Atk. 251.

Among merchants, it is looked upon as an allowance of an account current, if the merchant who receive it do not object to it, in a second or third post. 2 Vern. 276.

ACCOUNT, a writ or action which lies against a bailiff, or receiver, who by reason of his office or business, is to render an account to another, and refuseth to do it. The proceedings upon this action being difficult, dilatory, and expensive, it is now seldom used, espe cially if the party have other remedy. 1 Vern. 182.

ACCOUNTS (PUBLIC) By the 25 Geo. 3. cap. 52. the patents granted to the Lords Sondes and Mount Stuart, as auditors of the im prest were vacated; but without affecting the other officers of the Exchequer. And the king is empowered to appoint five commissioners for auditing the public accounts, who shall be sworn, and the treasury shall appoint officers for preparing public accounts, and shall allow them salaries not exceeding 6000l. per ann, in the whole. Commissioners shall be vested with all the powers of the auditors; and shall administer oaths to their officers; and may call before them all persons who have received money by way of imprest; and are to examine accounts as soon as possible.-Such commissioners may examine accountants on oath, and persons giving false evidence before them incur the pains and penalties of perjury.-The said commissioners shall make up a state of accounts, and lay them before the treasury, and accounts of the expenditure of public money shall be delivered to them; and the auditor of the exchequer shall transmit them a certificate of monies issued upon account. Pay-masters shall transmit to the commissioners an account of all monies issued by them by way of imprest; and accountants shall not be allowed any sum, they shall neglect to transmit an account of, as abovementioned.-Commissioners may compel accountants to bring forward their accounts; and

sub-accountants shall deliver vouchers for expenditure of money is sued to them, within three months after the expiration of the year, if for services in Great Britain; within four, if elsewhere in Europe; within six, if in the West Indies, America, or Africa; and within twelve months, if in the East Indies.-But process shall issue against such sub-accountants, who are to account to the ordnance, navy, vic tualling, or sick and hurt offices, without directions from the treasury. When sub-accountants transmit a discharge from such offices, their names shall be struck out of the imprest roll, and no article shall be allowed in accounts of expenditure of public money, without a written voucher.-Books in the auditors offices shall be delivered to the commissioners. 25 Geo. 8. c. 52. s. 1. et seq. 2.-By the 34 Geo. 3. e. 59. the powers of this act are vested in the board of ordnance, commissioners of the navy, and the victualling and sick and hurt boards. By the 27 Geo. 3. c. 13. quarterly accounts shall be kept by the different boards of the several branches of the public revenue, and the treasury shall lay before parliament annually an ac count of the total produce of the respective branches.

By 39 Geo. 3. c. 83. after the decease of the present patentees the commissioners for auditing the public accounts shall perform the duties of auditors of the land revenue, and additional officers may be ap pointed with additional salaries, not exceeding 30401. s. 1 to 10.All accounts whatever shall be verified by the public accountants on bath, either before a baron or cursitor baron of the exchequer, or before three or more of the commissioners. And accounts of the paymaster general shall be verified by the accountant general of the pay office. s. 13 to 15.-39 & 40 Geo. 8. c. 54. where public accountants die, or go out of office indebted to his majesty 5002 or upwards, the proper officer shall compute interest at 5l. per cent. on the ba lance, and give the party or his representative notice of the amount of both; but parties thinking themselves aggrieved by charge of interest, may within six months apply to the court of exchequer; but no such proceeding shall prevent the recovery of the balances exclusive of interest. s. 1.-If the party does not apply, or the charge for interest be allowed by the court, interest upon the interest shall be charged for the intermediate period. s. 2.-The aggregate amount of the original balance and of the interests shall bear interest at 54. per cent. till paid, and if the balance has been paid, the aggregate of the interest and of the further interest shall bear interest. s. 3.--The com missioners for auditing public accounts, where an accountant owes a balance of 5007. or upwards (accounts current excepted), may charge nterest (not exceeding 5l. per cent.) for time past, at the passing of such account, and shall cause notice to be given to the party, or his re

presentative, of the amount of the balance, and of the interest, and of the grounds for charging it, and shall state the sum to the treasury. The treasury shall proceed to allow or disallow balances of accounts prepared for declaration, distinct from interest; and may also allow or disallow the interest. s. 4.-After warrant granted by the treasury to prepare any extraordinary account for declaration, the commissioners shall compute intermediate interest (at 57. per cent.) from the time of stating the account to Jan. 5, or July 5, preceding the time of presenting it for declaration, which shall be added to the balance and interest allowed by the treasury. s. 5.-When any account (not be ing an account current) shall be declared, the party shall be charged with further interest (at 57. per cent.) upon the sum due, till it is paid or received; the interest to commence on ordinary accounts from the time they were prepared for declaration, and on extraor dinary accounts stated to the treasury from the 5th of January, or the 5th of July, preceding the time of presenting for declaration. s. 6. The commissioners for auditing public accounts shall within seven days after declaration of accounts, transmit to the auditor of the exchequer a schedule of the sums declared to be due, and the names of the defaulters, and he shall quarterly transmit to the commissioners an account of the monies paid in by or on the behalf of the parties. s. 9.-Accounts of re-payments by sub-accountants to principal accountants shall be transmitted to the said commissioners half yearly, and the principal officers of the ordnance, navy, victualling, and sick and hurt boards, shall transmit to them half yearly accounts of all imprests cleared by them. s. 10.-The treasury may allow interest (at 51. per cent.) upon sums amounting to 5001. and upwards, ascertained or declared to be due to public accountants, till the whole be discharged, such interests to commence from the complete delivery of the accounts into the auditor's office. s. 11.— The commissioners of customs, and excise, for stamps, and for taxes, the postmasters general, and the principal officers employed in any other branch of the revenue, shall proceed to recover all balances due from persons employed under them. s. 12.-The commissioners for auditing the public accounts, and the auditors of the land revenue, shall proceed to recover balances now due (except on accounts current), and when any account of public money audited by them shall be declared to be due, they shall duly record the same, and require the parties to pay the balances into the exchequer within three months, and if not paid, shall proceed to recover the money. But this act shall not prevent any charge of interest where it might have been charged before the act: nor shall it abridge the rights of his majesty to controul, suspend, or prevent the exccution of any process for res