New York (State). Comptroller's Office

The U.S. government levied a direct property tax in 1798. The state collected delinquent taxes for this direct tax. Assessment for the U.S. direct tax was used for the 1799 state tax. The tax-sale of 1808 was conducted for instances of nonpayment of the U.S. direct tax.

A law of 1816 authorized appointment of Commissioners to erect a new state prison at Auburn, and required them to render account to the Comptroller for monies expended. Actual management of the prison was entrusted to an agent who was to settle accounts with the Comptroller annually.

This correspondence was compiled in conjunction with duties of the comptroller to oversee the financial affairs of the state as outlined in L. 1797 ch. 21.

One of the duties of the Comptroller was to "loan upon good land security in this state, all monies which may at any time in the treasury not otherwise appropriated Ư, taking a bond and mortgage in the same of the people of the State of New York, to sell those lands to the highest bidder taking obligations ( i.e. mortgages and bonds) in return which he was to deliver to the Comptroller; a patent was to be issued by the Commissioners of the Land Office after cancellation of those obligations. Title III, Articles I and III of the Revised Statutes of 1827 codified the "duty of the comptrollerƯ. to open accounts against any person, for any part or subdivision of any lot of land purchased from, or mortgaged to the state."

The New York State Office of the Comptroller was established in 1797. In 1927 the office was changed to the Dept. of Audit and Control, with the Comptroller at its head.

Chapter 320 of the Laws of 1831, designated the Comptroller's office to maintain records relating to stocks.

Office of Canal Auditor was established by Laws of 1848, Chap. 162, and abolished in 1883.

These maps were collected and/or created by the Office of the State Comptroller for the purpose of identifying land to be sold for unpaid taxes. Beginning in 1809 the comptroller began to require (from county boards of supervisors) maps of lands that were to be sold for unpaid taxes, so that those lands could be more accurately located and described. The result was this collection of manuscript maps.

In 1850 (Chapter 298) the legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed and finally conveyed. County treasurers' sales were held in 1852, 1853, and 1854, but in 1855 (Chapter 427) the legislature restored the former system of comptroller's sales of non-resident lands.

During the late 18th century the state established funds to loan, at interest, in order to encourage land ownership and development. Laws of 1786 (Chapter 40) and 1792 (Chapter 25) were two principal acts concerning the loaning of state monies; these acts also stated the responsibilities of loan officers. Laws of 1823, Chapter 180, made provision for loaning and reloaning of money for mortgages and required "new" loan officers to submit an abstract of those mortgages remaining unsatisfied. Loan officers were compensated for preparing, certifying, and transmitting mortgages to the county clerk. Abstracts of mortgages were submitted to the state comptroller for audit.

The Legislature appropriated funds for the construction of a state prison in New York City by laws of 1796 and 1797. By a law of 1801, the Inspectors of the State Prison were required to settle their accounts with the Comptroller for maintenance of prisoners, pay of prison guards, and manufacturing done within the prison. "Newgate" Prison was closed and its inmates transferred to the new Sing Sing Prison by a law of 1828 (51st Session, 1st meeting).

Taxes were levied pursuant to Chapter 17 of the Laws of 1778 " in order to defray the expence (sic) of the present warrant to discharge the debts of this state and to make due provisions for the support of the civil government." Following this initial legislation, each year this tax was to be collected, a similar law was passed.

Practiced law in Troy, New York (1811-1823); member of the dominant political group known as the Albany Regency; State Comptroller (1823-1829); associate justice f the New York Supreme Court (1829-1831); U.S. senator (1831-1832); Governor of New York (1833-1849); U.S. secretary of war (1845-1849); U.S. secretary of state (1853-1857).

According to "An Act relative to the Agents of Fire Insurance Companies out incorporated by Law of this State," (L. 1824, Ch. 277) agents of all such companies were to make annual reports of all premiums received and to pay 10% of these to the state treasury. They were also required to deliver on demand to the comptroller a bond declaring intent to carry out the provisions of this law or pay a $1,000 penalty. A law of 1824 (Ch. 22) and subsequent laws required each incorporated company subject to taxation to submit annually to the comptroller a list of the names, residences, and amounts of stock held by their stockholders.

During the War of 1812 Governor Tompkins had been an agent of both the Federal and State governments and had received and disbursed large sums of money. He was unable to produce vouchers for many of the expenditures and the comptroller's records showed him to be in debt to the state for approximately $120,000. (James Roberts, A Century in the Comptroller's Office.)

The records were generated pursuant to Chapter 21 of the Laws of 1782 which required all state offices, civil or military, to submit to the state auditor (predeceasor of the Comptroller) "Such returns, abstracts or accounts, or vouchers, as shall be necessary" to settle the accounts of the State.

A law of 1797 established the office of comptroller to settle the accounts of the state and to keep records of all state funds, accounts, and expenses. The treasurer would pay out funds on the comptroller's warrant.

This series consists of abstracts of valuations of houses and lands and of animal stock, luxury goods, and other personal property, submitted by the commissioners of taxes in each county to the Comptroller, pursuant to Chap. 72 Laws of 1799 (22d Session). The valuations of real estate were to be taken from the valuations made for the United States direct tax of 1798, or were to be made by the assessors in each town or ward if the U.S. valuations were not available. The valuations of personal estates were made by the assessors according to formulas set forth in the act of 1799 cited above. That law also required that the commissioners of taxes in each county forward to the Comptroller a copy of the tax assessment roll for each town or ward; these records have not survived.

Quit rents were a remnant of feudal dues that were levied during both the colonial and early statehood periods. Quit rents were very unpopular and were finally abolished in 1848.

An 1817 law provided for the levy of a tax of one dollar upon each boat passenger for each trip of over 100 miles, and fifty cents for any distance less than 100 miles and over 30 miles.

The records were filed with the Comptroller's office in accordance with Chapter 21 of the Laws of 1782, which required all state offices, civil or military, to submit to the Auditor (predeceassor of the Comptroller) "Such returns, abstracts, or accounts, or vouchers as shall be necessary" to settle the accounts of the State.

Powers of attorney for transfer of canal stock were required to be filed by Chap. 288, Laws of 1840. Powers of attorney were filed with Comptroller.

A law of 1799 (Chapter 62) entitled "An Act for the Gradual Abolition of Slavery" stated that any child born to a slave in New York State after July 4, 1799, would be free but would remain the servant of his mother's master until, if male, he reached his 28th birthday; if female, her 25th birthday. Within a year of the child's birth, the master had the right to abandon all claims to his service by filing a certificate of abandonment with the town clerk. Abandoned children of slaves were to be supported at the state's expense by the local overseers of the poor.

According to law, when land taxes were unpaid for two years the land was to be sold ("tax sales"). If the landowner paid the taxes within one year from the sale, the land reverted back to that person's ownership ("redemption").

Chapter 141, Laws of 1815 required the Comptroller to issue stock certificates to raise money for loans to the state and to keep recordation relating to this.

In the late eighteenth and early nineteenth centuries the State Comptroller, as chief fiscal officer of the State, collected real and personal property taxes. Legislation enacted in 1799 (amended in 1801) established a system of assessing and taxing real and personal property and required tax commissioners or (beginning in 1801) county supervisors to submit to the State Comptroller a copy of the county's tax rolls and a list of unpaid taxes.

The 1820 law authorized the city to release its debt burden by selling vacant public land in a lottery. The lottery was run by the commissioners of the "Albany City Stock" who had been appointed to improve the city's finances.

Laws of 1875, Chap. 87, and Laws of 1876, Chap. 130, provided for appointment by the Governor of additional notaries public (Chap. 52, Laws of 1829 had not specified the number to be appointed). A portion of the fees collected by the county clerk was to be paid to the State Treasurer, and this presumably explains their presence in the records of the Comptroller.

A law of 1911, required all athletic clubs to pay a tax of 7-1/2 per cent on gross proceeds of boxing or sparring matches and submit statement of the proceeds and tax to the State Comptroller. Money was used to pay expenses of State Athletic Commission established in 1911.

A law of 1833 established a second deputy comptroller in charge of auditing canal expenditures.

His office was abolished and duties were transferred to the new office of Chief Clerk of the Canal Department by a law of 1840. The Office of Auditor of the Canal Department was established by a law of 1848. All the duties and powers of the Comptroller in relation to canals (except as a Commissioner of the Canal Fund) and of the Chief Clerk of the Canal Department were transferred to the new office. The Office of Canal Auditor was abolished by a law of 1883 and all its duties and powers reinvested on the Office of Comptroller.

Through the River Improvement Act (Laws of 1904, Chapter 734) any municipality or person having riparian rights could petition the River Improvement Commission to regulate the flow of water courses in the aid of public health and safety.

The commission would rule on the petition's importance and then authorize preliminary surveys and investigations on the causes and solutions to the water flow problems. These proposals would include plans of suggested improvements, surveys of the lands affected by them, and maps made showing all the lands to be taken and/or damaged by the plans of proposed structures. Maps apparently made for this phase of the project are not found in the series. The improvements could only be undertaken under specific legislative authorization, after which bids and proposals were advertised. A bond was required before entering into any contract, and the commission could issue bonds to pay for the cost of the improvements.

Plans for the Canaseraga improvement were submitted to the State Water Supply Commission (created by Laws of 1905, Chapter 723) which reviewed applications and approved all maps and profiles related to sources of water supply. Such applications were accompanied by the maps of lands to be acquired, and profiles showing sites and areas of proposed works. In this case the improvement was to straighten, widen, and deepen the creek's channel, to shorten its length by six miles, and to give it a uniform cross section and bottom grade. These improvements were designed to eliminate conditions which were said to "threaten the public health and hinder agricultural operations" and to restore the land to profitable use. The muck land was suitable, when drained, for onion and celery production. Included in the improvement district were 11,000 acres determined to benefit from the proposed improvement. Several appropriation bills were passed to pay expenses and obligations in connection with the improvement district.

Between 1801 and 1928, the state comptroller was required to sell and convey by deed the property of delinquent non-resident taxpayers. In 1799 the legislature enacted a tax on real and personal property (Chapter 72). The 1799 tax was to be calculated from assessed valuations prepared for the U.S. Direct Tax of 1798.

Commissioners were appointed in each county to correct errors of local assessors, hear appeals, and "equalize" the tax (so that property of equal value in the different towns of the county bore an equal tax). After correcting the assessment roll, commissioners sent one copy back to the town tax collector with a warrant to collect the taxes. A second copy and a list of unpaid taxes were sent to the state comptroller. The comptroller prepared a list of all unpaid taxes and returned it to the commissioners, so the taxes due could be relevied the next year.

In 1801 (Chapter 179) the legislature abolished the separate office of county tax commissioner and vested most of the functions in the board of supervisors. However, county treasurers were required to send the lists of delinquent taxes to the comptroller. This law also made provision for comptroller's tax sales. If taxes owed by non-residents remained unpaid for two years, the comptroller was required to sell all or part of the property to recover the amount of tax plus interest and fees.

The comptroller issued a certificate of sale to the buyer. This certificate was in effect a tax lien upon the property. It entitled the purchaser to obtain a deed for the property two years after sale, unless during that time the owner redeemed it from the tax sale by paying the purchase price plus interest.

The first comptroller's sale of non-resident lands for unpaid taxes took place in 1808. Subsequent sales were held every few years through 1926.

The law on sales of lands for non-payment of taxes was reenacted in 1823 (Chapter 262) and again in 1828 as part of the Revised Statues. The comptroller retained responsibility for selling and conveying lands of non-residents for non-payment of taxes. County treasurers collected back taxes owed by residents through a collector's sale of moveable property (i.e., cattle, implements, lumber, crops).

If the taxable owner was a resident of the town or city ward where the property was located, the tax might be assessed either on the owner or the occupant. If the owner was a non-resident, any occupant of the land had the right (after 1819) to redeem it from a tax sale. The purchaser of the land was required to serve any occupant at the time of the sale with a notice of the right to redeem it from sale.

In 1820 the law was amended to require the purchaser to serve a second notice on any occupant after the two-year redemption period had expired. The occupant now had an additional six months in which to redeem the property from the sale.

In 1850 (Chapter 298) the legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed, and finally conveyed. County treasurers' sales were held in 1852, 1853, and 1854.

In 1855 (Chapter 427) the legislature restored the former system of comptroller's sales of non-resident lands. The dual notices to occupants were abolished, but notice to occupants still had to be served two years after the sale, and then filed with the comptroller.

The 1855 law also provided that no tax sale should affect the existing lien or a recorded mortgage. The tax sale purchaser was required to serve a notice on a mortgagee requesting payment of the tax lien within six months. If the mortgagee failed to pay, the mortgage lien was no longer valid.

In 1893 (Chapter 711) the legislature transferred the power to sell and convey lands for unpaid taxes to the county treasurers in all counties not containing lands in the Adirondack or Catskill Forest Preserves. The comptroller continued to conduct tax sales in Albany of non-resident lands in Forest Preserve counties.

Comptroller's sales now took place one year after failure to pay taxes, instead of two. Any person having an interest in property could redeem it from sale within one year, instead of two. At the end of the one-year redemption period the purchaser had to serve notice on any occupant that he had a further three months in which to redeem the property, or the conveyance would become absolute.

The recodifications of the tax law in 1896 and 1909 made few changes in the tax sale system as amended in 1893. Finally, in 1928, county treasurers were given the responsibility for sales of non-resident lands in Forest Preserve counties.

The Legislature appointed commissioners to construct roads from Grieg and Port Leyden in Lewis County, to Brown's Tract in Herkimer County.

The commissioners were empowered to levy a highway tax on certain portions of Herkimer and Lewis Counties and to file copies of the box assessment rolls in the Comptroller's Office.

The office of Comptroller, established in New York State in 1797, functioned as chief fiscal officer of the state with responsibility for settling and auditing the state's accounts, authorizing payment or investment of state funds, and borrowing on the state's credit.

Among the activities performed by the Comptroller's Office in executing this function was accounting for real and personal property taxes. A law of 1799 (amended in 1801) established a system of assessing and taxing real and personal property and required tax commissioners or (beginning in 1801) county supervisors to submit to the Comptroller a copy of the county's tax rolls and a list of unpaid taxes.

Between 1801 and 1928, the state comptroller was required to sell and convey by deed the property of delinquent taxpayers. If the owner of lands to be sold for unpaid taxes was a non-resident, any occupant of the land had the right (after 1819) to redeem it from a tax sale. The purchaser of the land was required to serve any occupant at the time of the sale with a notice of the right to redeem it from sale.

In 1820, the law was amended to require the purchaser to serve a second notice on any occupant after the two year redemption period had expired. The occupant then had an additional six months in which to redeem the property from the sale. An "occupant" could be anyone who resided on or continuously used the lands subject to tax-sales.

The commissioners to Extinguish Claims against Land Sold by the State were empowered by acts of 1799 and 1801 to examine and settle any claims against land sold by the state.

The 1799 act gave this authority to the Commissioners of the Land Office; the 1801 act transferred the authority to the Comptroller, Attorney General, and Surveyor General, or any two of them. Most if not all the claims considered by the commissioners arose from sale of Loyalist lands sold by the Commissioners of Forfeitures. The claims usually were based on erroneous sales of lands not subject to forfeiture or on dower rights of widows of Loyalists. The widow's dower right to the income of one-third of her spouse's property was not subject to forfeiture).

Initially, land in the Forest Preserve (created in 1885) was tax exempt. This was a hardship on towns in the sparsely populated region that relied on property taxes. Chapter 280 of the Laws of 1896 authorized taxation of Forest Preserve land. A copy of the assessment roll was sent to the comptroller for filing, examination and evaluation; valuations were corrected if land was assessed in unfair proportion to similar lands of individuals on the same roll. County treasurers sent accounts of taxes due on state lands to the comptroller. The comptroller could sell land for unpaid taxes.

A bill authorizing return of annual taxes of towns voting for highway repairs (L.1898, Ch. 351) also impacted the towns. It was customary to advance money to county treasurers on these annual taxes returned by them to the comptroller. This practice was apparently under review at the time this series was created.

The New York State Office of the Comptroller was established in 1797.

In 1927 the office was changed to the Dept. of Audit and Control, with the Comptroller at its head.

In 1850 (Chapter 298) the legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed and finally conveyed. County treasurers' sales were held in 1852, 1853, and 1854, but in 1855 (Chapter 427) the legislature restored the former system of sale of non-resident lands by the comptroller.

In 1893 (Chapter 711) the legislature transferred the power to sell and convey lands for unpaid taxes to county treasurers (in all counties not containing lands in the Adirondack or Catskill Forest Preserves). The comptroller continued to conduct tax sales in Albany of non-resident lands in Forest Preserve counties.

When hostilities broke out between British and American troops in 1775, New York had no provision for the regular compensation of its troops. The Provincial Congress adopted a militia bill on August 22, 1775 providing for payment to New York State Militia troops equal to that of Continental Army troops. The treasurer, first appointed by the Provincial Congress in 1775 and continued by the State constitution of 1777, was empowered to collect revenues as necessary and disburse funds in payment of the State's obligations. The office of auditor-general, responsible for maintaining and reconciling the public accounts of the State, was established by resolution of the Provincial Convention on July 24, 1776. The first Pay Master for the Militia was appointed by a resolution of April 4, 1777.

The mechanism for paying troops was in place, but the payments quickly fell far behind or had to be made with inflated State and Continental currency. In 1780, the governor appointed three special auditors to settle accounts for back pay. The auditors issued certificates of debt bearing five percent interest. Soldiers or other creditors could use the certificates as payment for estates forfeited by loyalists, unappropriated lands, or taxes. A schedule was set up to calculate depreciated and real pay due creditors.

In 1781, the continuing lack of funds led to compensation for war service in land rights. Officers and privates were granted bounty rights to unappropriated lands (a "right" being 500 acres) according to rank. In 1782, each "class" (fifteen or thirty-five man subdivision of a Militia regiment) was granted a 200-acre bounty for furnishing one man for service in the Levies (drafts from Militia regiments who could be called on to serve outside the state for the entire term of their service) as required by law. The man enlisted for service in the Levies received a 500-acre bounty right. The 200-acre bounty granted to the class could be assigned to the enlisted man or any other person.

The State Auditor, permanently established by statute in 1782, was empowered to receive from civil and military officers all accounts, vouchers, and other records needed to settle the State's accounts. In 1784, special auditors were directed to settle the accounts of New York troops in service of the United States and to issue printed certificates dated January 1, 1782 entitling the holder to receive a specified sum. Officers of the Militia and Levies whose regiments saw actual service in the war submitted unpaid accounts to the State Auditor for settlement. The State Treasurer was to issue certificates bearing five percent interest to each person named on the payrolls and accounts, taking a receipt for each certificate issued. Others to whom the State owed money received certificates of debt. Unappropriated lands were granted to holders of various Treasurer's certificates, and all certificates were now negotiable. The Military Tract was laid out and land granted to those eligible for bounty rights.