Comptroller

An officer of a state, or of the United States, who has certain duties to perform in the regulation and management of the fiscal matters of the government under which he holds office.

An officer of a state, or of the United States, who has certain duties to perform in the regulation and management of the fiscal matters of the government under which he holds office. In the treasury department of the United States there is an oliicer known as the comptroller of the treasury. R. S. § 268 et seq. He Is charged with the duty of r. upon appeal from the settlements made by the auditors. Upon tha request of a disbursing officer, or the head of a he is required to give his decision upon the validity of a payment to be made; to approve, disapprove, or modify all decisions made by the auditors making an original construction, or modifying an existing construction of statutes, and to certify his action to the auditor. The forms of keeping and rendering all public accounts (except those relating to the postal service), the recovery of debts certified by the auditors to be due to the United States, and the preservation, with their vouchers and certificates, of accounts finally adjusted, are under his direction.

A public officer of a state or municipal corporation, charged with certain duties in relation to the fiscal affairs of the same, principally to examine and audit the accounts of collectors of the public money, to keep records, and report the financial situation from time to time. There are also officers bearing this name in the treasury department of the United States.

— Comptroller in bankruptcy. An officer in England, whose duty it is to receive from the trustee in each bankruptcy his accounts and periodical statements showing the proceedings in the bankruptcy, and also to call the trustee to account for any misfeasance, neglect, or omission in the discharge of his duties. Robs Bankr. 13; Bankr. Act 1869, § 55.

— Comptrollers of the hauaper. In English law. Officers of the court of chancery ; their offices were abolished by 5 & 6 Vict. a 103.

— State comptroller. A supervising officer of revenue in a state government, whose principal duty is the final auditing and settling of all claims against the state. State v. Doron, 5 Nev. 413.

v. Controller.

<A public officer of a stale or municipal corporation, charged with certain duties in relation to the fiscal affairs of the same, principally to examine and audit the accounts of collectors of the public money, to keep records, and report the financial situation from time totime. There are also officers bearing this name in the treasury de. partment of the United States.

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.

Properly CON-