COMPTROLLERS

1 definition found

From Bouvier's Law Dictionary, Revised 6th Ed (1856) [bouvier]:

  COMPTROLLERS. There are officers who bear this name, in the treasury depart 
  @ment of the United States. 
       2. There are two comptrollers. It is the duty of the first to examine 
  all accounts settled by the first and fifth auditors, and certify the 
  balances arising thereon to the register; to countersign all warrants drawn 
  by the secretary.of the treasury, other than those drawn on the requisitions 


  of the sec @retaries of the war and navy departments, which shall be 
  warranted by law; to report to the secretary the official forms to be issued 
  in the different offices for collecting the public revenues, and the manner 
  and form of stating the accounts of the several persons employed therein; 
  and to superintend the preservation of the public accounts, subject to his 
  revision; and to provide for the payment of all moneys which may be 
  collected. Act of March 3, 1817, sect. 8; Act of Sept. 2, 1789, s. 2 Act of 
  March 7, 1822. 
       3. To superintend the recovery of all debts due to the United States; 
  to direct suits and legal proceedings, and to take such measures as may be 
  authorized by the laws, to enforce prompt payment of all such debt; Act of 
  March 3, 1817, sect. 10; Act of Sept. 2, 1789, s. 2; to lay before congress 
  annually, during the first week of their session, a list of such officers as 
  shall have failed in that year to make the settlement required by law; and a 
  statement of the accounts in the treasury, war, and navy departments, which 
  may have remained more than three years unsettled, or on which balances 
  appear to have been due more than three years prior to the thirteenth day of 
  September, then last past; together with a statement of the causes which 
  have prevented a settlement of the accounts, or the recovery of the balances 
  due to the United States. Act of March 3, 1809, sect. 2. 
       4. Besides these, this officer is required to perform minor duties, 
  which the plan of this work forbids to be enumerated here. 
       5. His salary is three thousand five hundred dollars per annum. Act of 
  Feb. 20, 1804, s. 1. 
       6. The duties of the second comptroller are to examine all accounts 
  settled by the second, third and fourth auditors, and certify the balances 
  arising -thereon to the secretary of the department in which the expenditure 
  has been incurred; to counter-sign all the warrants drawn by the secretary 
  of the treasury upon the requisition of the secretaries of the war and navy 
  departments, which shall be warranted by law; to report to the said 
  secretaries the official forms to be issued in the different offices for 
  disbursing public money in those departments, and the manner and form of 
  keeping and stating the accounts of the persons employed therein, and to 
  superintend the preservation of public accounts subject to his revision. His 
  salary is three thousand dollars per annum. Act of March 3, 1817, s. 9 and 
  15; Act of May 7, 1822. 
       7. A similar officer exists in several of the states, whose official 
  title is comptroller of the public accounts, auditor general, or other title 
  descriptive of the duties of the office.