威廉·菲什伯恩的“不幸”:宾州早期的公共会计与纸币

IF 0.2 Q2 HISTORY
S. Middleton
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引用次数: 1

摘要

1731年1月,宾夕法尼亚州议会弹劾负责管理省纸币的官员威廉·菲什伯恩(William Fishbourn),理由是他挪用“大量公共货币信用票据供自己使用”,并策划入室盗窃以掩盖挪用公款的行为。菲什伯恩不是第一个被控财政渎职的殖民地公务员,他也不会是最后一个被控挪用宾夕法尼亚州纸币的人。然而,他是第一个受到冗长而充满敌意的审查的人,因为他无法写出被认为由他负责的纸质笔记。在审计和随后对涉嫌入室盗窃的调查中,以及在菲什伯恩的辩护中,我们看到了围绕公共财政实践的辩论的变化趋势,管理新型纸币的困难,以及省级纸币如何迅速成为有关省级税收,债务和贸易平衡的日益尖刻的辩论中强有力的政策工具和政治武器。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
William Fishbourn's "misfortune": Public Accounting and Paper Money in Early Pennsylvania
abstract:In January 1731, the Pennsylvania General Assembly impeached William Fishbourn, the official responsible for managing the provincial paper currency, for misappropriating "diverse great sums of the public money bills of credit to his own use" and for staging a burglary to cover-up the embezzlement. Fishbourn was not the first colonial public servant to be charged with financial malfeasance, and he would not be the last accused of embezzling Pennsylvania's paper currency. He was, however, the first to be subjected to a lengthy and antagonistic audit that caught him out when he was unable to come up with the paper notes thought to be in his care. In the conduct of the audit and the subsequent inquiry into the alleged burglary, as well as in Fishbourn's defense, we glimpse the changing tenor of debate around the practice of public finance, the difficulties of managing a novel paper currency, and how provincial notes quickly became a powerful policy tool and political weapon in the increasingly vitriolic debates concerning provincial taxation, debt, and the balance of trade.
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CiteScore
0.30
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发文量
18
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