James A. Roberts

“ One would hardly expect to find in the books of account in the Comptroller's office anything in the nature of a history of morals, but the receipts from various lotteries forms a no inconsiderable part of the receipts of the State for a number of years. This opens up a view which almost shocks modern sensibility. Lotteries were not only authorized by the State, but they were in the main devoted to beneficent purposes. Union College owes no inconsiderable part of her early usefulness to money derived from State lotteries. ”

“ The Constitutional Convention of 1821, in deference to strong public demand, had abolished that disgraceful anomaly, and by section 6 of article 4 had provided that "the Secretary of State, Comptroller, Treasurer, Attorney-General, Surveyor-General and Commissioner-General shall be appointed as follows: The Senate and Assembly shall each openly nominate one person for the said offices respectively; after which they shall meet again, and if they shall agree in their nominations the person so nominated shall be appointed to the office for which he shall be nominated. ”

“ Several employees have been in the department's service for six or eight years or more, and no department of the State government is better equipped with honest, faithful, public servants than is the Comptroller's office. ”

“ This work was ably done by Edgar K. Apgar, who made an admirable report, and this report was the means of establishing a more thorough and systematic supervision of these institutions by the Comptroller's department. In his report, transmitted to the Legislature on the 1st of January, 1878, Mr. Olcott said: "Each of these institutions is now separate and distinct from its fellows, and each is governed by a local board of trustees. It is evident, therefore, that there is no general system governing all, but each is a law unto itself. ”

“ There was precedent in the office for such a course. Comptroller Flagg, upon the suspension of specie payment in 1837, made good the difference between the depreciated currency and coin. Comptroller [Pg 57] Allen followed the lead of Mr. Robinson, and urged the payment of these debts in coin. This was not done, however, until 1870, when the State went into the open market and bought coin to pay the interest on its bonds, and continued this policy until the resumption of specie payment in 1879. This course, however, was not pursued with reference to the bounty debt. ”

“ No higher qualities can be given to any official. Later in life the positions of Chancellor and Treasurer of the United States were offered to him but declined. During his term of office there was no substantial change or enlargement of the powers and duties of the office, aside from the power given to invest money belonging to the common school fund. ”

“ Indeed, the institution of State lotteries in New York may almost be attributed to the efforts of that truly great and good man, the Rev. Dr. Eliphalet Nott. The first moneys ever appropriated by New York for the purposes of free schools were raised by lottery.
John Savage, of Salem, a lawyer, and a Democrat of the "Bucktail" stamp, was the fifth Comptroller, and at the time of [Pg 28] his appointment he was not new to public life. He had been district attorney of the fourth district from 1806 to 1811, and again from 1812 to 1813 ”

“ He was a ready debater but of impulsive temper, and at one time engaged in a personal rencounter with Colonel Young on the floor of the Senate chamber. His administration was unmarked by any peculiar enlargement of the official power, or by distinguished executive ability. That things run so smoothly that no attention is attracted is oftentimes strong evidence of a successful working machinery. By an act of the Legislature of 1851 the Comptroller was authorized to borrow three millions per year for [Pg 52] three years for the completion of the canal enlargement. ”

“ Republicans that he was the only man who, in the State election of 1820, could beat Governor Clinton for re-election. This unsettled balance, which had been standing for several years on the books of the Comptroller, was a serious obstacle to the execution of their plan. Accordingly, the Legislature of 1819 passed an act requiring the Comptroller to settle the residue of the accounts of Governor Tompkins, and in the settlement to allow him the same premium on the amount of money borrowed by him "on his own responsibility" as was allowed others for like service ”

“ On March 12, 1800, John V. Henry, an eminent Albany lawyer and a Federalist, was chosen Comptroller. There are some still living who know, at least by oral tradition, his great influence at the bar, and Albanians have a just pride in his high reputation. He was a member of the convention called in 1801 principally to settle the question whether the Governor alone could nominate persons for appointment, or whether that power also lay in the Senators composing the Council of Appointment. He was a Member of Assembly from Albany county in 1800, 1801 and 1802. ”

“ At the November election, in 1887, Edward Wemple was elected Comptroller over Jesse S. L'Amoreaux. Mr. Wemple was a manufacturer and Democrat, residing at Fultonville. He was a Member of Assembly from Montgomery county in 1877 and 1878, and a Member of the Forty-eighth Congress, but was defeated for re-election to that office by George West. He served in the State Senate from the eighteenth district in 1886 and 1887. He was re-elected Comptroller in 1889 over Martin W. Cooke. ”

“ He manages the finances of the State so far even as to supervise the expenditures of the State institutions. He designates the banks in which funds of all institutions shall be deposited. He levies and collects the tax on corporations; supervises the collection of the transfer tax, and sells the lands of delinquent taxpayers in the counties in which are included a part of the Forest Preserve. He audits all accounts against the State; acts as a court in applications for cancellations of tax deeds or sales, and in disputed corporation tax matters ”

“ Of the men who have held the office [Pg 87] of Comptroller nineteen were lawyers; three were gentlemen farmers; three bankers; one a merchant; one a manufacturer; one a capitalist, and two were business men. ”

“ In 1862, the Legislature placed an item in the appropriation bill which still remains law. It provides that the Comptroller shall not draw his warrant, except for salaries and regular expenses, until the person entitled to the money shall present a detailed account, verified by affidavit as to services; and if for traveling expenses, a detailed account specifying the distance and places from and to which, and receipted vouchers for all disbursements. ”

“ There seems to have been no important enlargement of the duties of the office during this period. By various statutes, passed prior to the Constitution of 1846, the State had loaned its credit to a number of corporations, mostly railroad, until, in 1845, the State debt thus incurred, called the "contingent debt," amounted to $5,235,700. Provision was made for a sinking fund, and the management of this fund was [Pg 45] placed with the Comptroller. Corporations have no souls, and, consequently, we find that of the credit thus loaned the State lost $3,665,700. ”

“ He was distinguished throughout his career as an upright and useful man, though he was sometimes accused of a little uncertainty in politics. He is said to have replied to a question from Judge Spencer as to how he managed to secure his elections from Queens county whatever party might be in the ascendant, that "If my troops will not follow me, I follow my troops."
The Comptroller's salary was fixed by the act at $3,000, and this was to include all clerk hire and ordinary expenses connected with the office. ”

“ He was also allowed to revise and readjust the accounts theretofore settled under the Corporation Tax Law. In 1890 he was made a member of the "Board for the Establishment of State Insane Asylum Districts and other purposes," together with the State Commission in Lunacy and President of the State Board of Charities. In 1891 an act was passed requiring all institutions receiving moneys from the State treasury for maintenance, in full or in part, to deposit their funds in some responsible bank or banking house, to be designated by the Comptroller. ”

“ On January 27, 1841, the Legislature elected John A. Collier, of Binghamton, a leading lawyer and an Anti-Mason, to succeed Bates Cook. He had previously served as District Attorney of Broome county from June 11, 1818, to February 22, 1822, and had served his district in the Twenty-second Congress. After his retirement from the office of Comptroller he was appointed, with Chancellor Walworth, to codify the laws, but declined to serve. This was a high tribute to his ability. ”

“ At no period, however, of its history was the work of the office more carefully managed. For the six years from 1860 to 1866, the canal and general fund debts were reduced $8,000,000. In the four years of the war, the State expenditures for arms, bounties, clothing, equipments and various military purposes were upwards of $20,000,000. To meet these large and abnormal expenses, required of the Comptroller resourceful ability. When specie was at a high premium in 1863 and 1864, Mr. Robinson earnestly recommended the payment of the State's bonded debt, both principal and interest, in specie. ”

“ At that time its power had so grown that there were 6,663 civil and 8,287 military offices which it controlled. The modern political boss must experience a feeling of profound regret as he realizes that this rich harvest can no longer be garnered by his sickle. ”

“ He was, however, a clean, able man. In politics he was thought by many to have been a favorite of fortune. Some one of his acquaintances is said to have remarked, at the time of his election as Vice-President, that he felt sorry for General Taylor, because the General never could live out his term against Fillmore's luck. Mr. Fillmore resigned the [Pg 47] office of Comptroller on the 17th of February, 1849, to assume the duties of Vice-President.
The Legislature appointed Washington Hunt, a lawyer of prominence and a Whig, of Lockport, to succeed him. Mr. ”

“ While in the hundred years there have been thirty Comptrollers, there have been but eleven Deputy Comptrollers. Upon the passage of the act authorizing the appointment of a deputy, in 1811, Comptroller McIntyre appointed John Ely, Jr., and he held the position until 1822. He was succeeded by Ephraim Starr, who continued in the position until 1828. In 1828 Mr. Marcy appointed as deputy Philip Phelps, and, with the exception of two years, from February 28, 1840, to February 28, 1842, this being substantially the administration of Bates Cook, when the office was filled by W. W. Tredwell, Mr. ”