Merrill was probably the clerk in the pay office who became deputy to John Howe, M.P., the paymaster general, by 1710.
I have lost ... the truest friend, I may almost say servant, that ever man had in Mr. Merrill. He understood the ... revenues ... as well, perhaps better than any man in it. It is utterly impossible for me to go through the drudgery by myself, which I used to do easily with his assistance, and herein it is that opposition galls the most.
Jonathan Swift’s Corresp. ed. F. Elrington Ball, v. 281.
