Comptroller

or CONTROLLER. One who keeps a counter-roll, a duplicate register, of accounts: anofi Scer charged with the duty of -verifying accounts in the fiscal department of government. In the treasury there are two comptrollers, designated as the first and the second. Their duties are prescribed by statute,* See Bank, 3 (2). In 1880 there was published, by direction of the treasurer, a volume of the decisions of the first comptroller, of a general character; and, in 1881, a. second volume. Since 1882, one volume a year has been issued under authority of a resolution of Congress of August 3, 1882. In the introduction to volumes one, two, and three, more especially to volume three, will be found an outline of the natm-e and extent of the important jurisdiction exercised by the first comptroller, and of the nature of the powers exercised by accounting ol Hcers generally, as compared with strictly judicial power.