Revolutionary War Pension and Bounty Land Warrant Application File R. 2,291, Jacob Coons, New York

SERVICE
NUMBER
New York
Coons, Jacob Koons
R 2,291
CONTENTS

N 35494
Jacob Coons-
NY
act 7- June 32
15 Dec 76 - was -
dis 25 Aug 77 - joined
10 March 78 4

Declaration.
In order to obtain the benefit of the Act of Congress passed June 7. 1832.
State of New York
Cayuga County 3 d : On this twenty first day of February  March in the year 1843, personally appeared before me, Augustus P. Ferris a Judge of the Court of Common Pleas in and for the County of Cayuga and State of New York Jacob Coons, (Sometimes Spelt Koons) a resident of the Town of Brutus in the County of Cayuga aforesaid, aged 81 years on the 26 th day of April last past, who being by me first duly sworn according to law, doth on his oath make the following Declaration in order to obtain the benefit of the Act of Congress passed June 7. 1832: That he entered the service of the United States under the following named Officers, and at the different times herein after stated.
First. He entered the Service at Petersburg, Joining Greenbush, then his residence, in the latter part of July or first part of August (he does not recollect which) in the year 1777, as a Volunteer for the term of three months under Capt. Crosby or Crossman, he has forgotten which name, as also the Col o name. His first march from Petersburg, or Greenbush, was up the East side of the Hudson River, to a place called Old Hoosack; thence through the edge of Cambridge, in Washington County, then Albany; thence to the Hudson River at Patten Kill and nearly opposite to Bemis' Heights in the Town of Stillwater in the County of Saratoga, then crossed the River to Bemis' Heights, and joined the main Army under Genl. Gates, and lay there until the first Battle, which commenced by Skirmishing, which lasted till about Noon, when it became general and lasted until night. Then Genl. Gates and Burgoyne withdrew with their Armies to their Camps. Some time in the forepart of October Skirmishing became frequent. After Burgoyne attempted to retreat a Second battle commenced about mid day and lasted until night. Genl. Arnold was wounded. The Americans were Victorious.

Two days after this Battle, Burgoyne and his Army retreated to Saratoga - Gen l Gates then divided his Army and Ordered one division to march up the West Side of the River and the other on the East side Side in pursuit of the British Army - This deponent was with the division that marched up the East Side of the River and was at the Surrender of Burgoyne at Saratoga - After Burgoyne had surrendered himself and Army as prisoners of war, which was on the 17 th of Oct r 1777 and the necessary arrangements were made this deponent, with the rest of the Army under Gen l Gates marched, bringing with them Burgoyne and his Army as prisoners, to Albany; thence to Greenbush, where this deponent was discharged the first Nov r 1777 having served the full term of his engagement - He has forgotten the name of the officer, who gave him his discharge, but believes it was Capt n Crosby or Grossman -
Second. He entered the Service, at Greenbush, being that his residence at that time, the last of June or first of July 1780, as a Volunteer for the term of three Months, under Capt n Defriet or Defrees and marched West until they joined Gen l Van Renselaer near Schenectada; thence up the Mohawk River on the South Side to a place called Charleston; thence to Canajoharie in pursuit of Sir John Johnson and a party of Indians and Tories Here John Johnson and his party crossed the Mohawk to the North Side and here this Deponent staid, two or three days under Gen l Van Renselaer, and then returned with his Company to Greenbush, where he remained in Garrison until he was discharged, by Capt n Defriet or Defrees, which was the latter part of September or fore part of October, as he believes - He thinks he did not serve the full term of three Months under Capt n Defriet -
Third. He left Greenbush, then being a resident of that place, near the middle of July 1781 and went to Schoharie and Entered the Service, as a Volunteer for the term of Nine Months in a Company commanded by Capt n Looper or Lock

he has forgotten which, in Col t Willets Reg t after entering Loops or Look Company, he staid in Garrison at Schoharrie, three or four weeks, then was ordered to march to the Mohawk River; there he joined Col t Willet with some others Companys Troops , and Marched thence to Tripe Hill in pursuit of Col t Rofs and a Company of 600 or 700 British, Indians and Tories, but did not arrive until they had crossed the Mohawk River. At this time an Express arrived from Schoharrie to Col t Willet and was killed, by a British Indian, on the top of Tripe Hill. Col t Willet ordered his troops to March immediately to Schoharrie about 12 Miles distant. Soon after  On their arrival the battle immediately commenced. Col t Willet soon was forced to give way, until reinforced by a Company of Stone Arabia Militia. Then the Battle became general and continued until night. During the night Col t Rofs and his party made their Escape up the Mohawk River. In the morning Col t Willet ordered a pursuit to be made which continued five days or until Col t Willet and his party arrived at West Canada Creek. Here Rofs had encamped over night at a place called Mount Farm and just crossed the Creek and were on the opposite side. There the deponent saw Col t Butler killed by the shot of an American Indian, across the Creek. The Indian immediately sprang into the Creek, crossed it, scalped him and returned in safety. Col t Willet then marched back to Schoharrie and took up his quarters.
Near the last of December, according to this deponents best recollection, he, this deponent, one other private and a Sergeant by the name of Savage, were detached by Col t Willet and sent, through the Wood on Snow Shoes, as spies to Oswego, and were gone fifteen days. On their return Col t Willet, with about 500 men marched up the Mohawk River, thence for Oswego and was gone about four weeks before he returned. During his absence the

Deponent, with about Sixty or Seventy others remained in garrison at Pohnstown. After Col Willut returned he took up his Winter quarters, and lay in Garrison at Pohnstown until about the first of May 1782 and then Marched to Greenbush; where this deponent was discharged by Capt. Loop or Look, having served nine months, being the full term of his Engagement.
He further states on his oath aforesaid, that, that he has no documentary Evidence of his Services, and that he knows of no person whose testimony he can procure who can testify to his Services. And in answer to the interrogatories, presented by the War Department he says, First, that, he was born at Noble Town in the County of Columbia and State of New York on the 26 th day of April 1761. Second, He believes there is a record of his age in Schoharie. Third, He lived at Petersburg, and at Greenbush when he entered the Service. Since the war he has lived at Greenbush, Schoharie, Otsego County, on the Susquehanna River, and has lived in Cayuga County about thirty years and now lives in the Town of Brutus in the said County and never out of the State of New York. Fourth, He always entered the Service as a volunteer and served as a private. Fifth, He knew Genl Schuyler, Genl Gates, Genl Arnold, Genl Van Rensselaer, Col s Gansevoort and Col s Willard, He can not, from age and loss of Memory, recollect many of the Officers Names, and that, he can not give a more Clear Statement of the general Circumstances of his Service or of the particulars, than he has given above. Sixth, He has received three honorable discharges, One from Capt s Crosby or Crossman, one from Capt s Defriet or Defries and one from Capt s Loop or Look. which discharges are all lost; he does not know what has become of them.

This Deponent, further States on his oath aforesaid; that, in the year 1835 William B. Goff Esq. made out a Set of Pension papers, for him, and had them duly authenticated and Mailed for the Pension Office at Washington, and has never heard from them after, which induced him to believe that his claim was rejected, and he knew nothing to the contrary until, a short time since, he was advised by Mr Robert Galt, from a letter he had received, from the Pension Office, that his papers had never reached that Office, which fact, has induced him to make the present Application for a pension - And, that from the time he received such advice from Mr Galt, he has not, until now, been able, to present his claim, for want of means to defray the Expense, being very poor, and infirm, also a cripple from the loss of his right arm which renders him totally incapable of sustaining himself by manual labor, and, that he has had no one to render him any assistance until the present time -
He hereby relinquishes every claim, to a pension, or annuity, whatever, except the present, and declares that his name is not on the Pension roll of the Agency of any State or Territory his
Sworn and Subscribed the day and year aforesaid before me. Jacob D Coons Mark
Augustus F. Ferris Judge of the Court of Cayuga Co.,

We Isaac Stone Same, S Ladd residing in the Town of Brutus in the County of Cayuga, and Wm B Goff Adolphus St John Robert Galt residing in the same place, hereby certify, that we are well acquainted with Jacob Coons, who has subscribed and sworn to the foregoing declaration; that we believe him to be Eighty one years of age as he states; that he is respected and believed, in the neighborhood where he resides, to have been a Soldier of the Revolution, and we concur in that opinion, having no doubt on the subject.
Sworn and subscribed this 21 st day of March of January 1843 before me.
James S. Ladd
Isaac Stone
Wm B Goff
Adolphus St John
Robert Galt
Augustus F. Ferris. Judge of the Court of Common Pleas of Cayuga County.
And I, the Said Judge, do hereby declare my opinion after the investigation of the Matter, and after putting the interrogatories presented by the War Department, that the above named Jacob Coons was a Revolutionary Soldier, and served as he states. And I further certify that, it appears to me that, he is person of Credibility, though his memory is much impaired, and, that he can not write his name and, that from bodily infirmity he is unable to attend in open Court. It also appears, that Isaac Stone, and James S Ladd are Clergy men, and, that the above named witnesses are persons of credibility, truth and veracity.
Augustus F. Ferris Judge
Cayuga County ss: I, William B Goff of the Town of Brutus in the said County, do hereby certify, that, some time in the year 1834 or 1835, I made out a

all of the above papers, for which reason, the above named applicant, and with the proper proofs of his services, had them duly authenticated by Daniel Sennett, then one of the Judges of the County of Cayuga, , that I put them into the Post Office at Weedsport to be mailed to the Pension office at Washington since which time I have never heard from them. I was subscribed this 21 st day of March 1843. before me M c Intosh, Goff
Augustus F. Ferris Judge of the Court of Cayuga County
State of New York State of New York.
Cayuga Co Clerk's Office } ss. I William Richardson Clerk of said County. Do hereby certify that Augustus F. Ferris Esq. was on the 21 st Day of March 1843. a Judge of the Court of Common Pleas of the said County of Cayuga, duly quali- fied. And that I know his handwriting and believe the signature to said instrument purporting to be his, is genuine.
In testimony whereof, I have hereunto affixed the seal of said County, and set my hand this 28 th Day of March A.D. 1843.
W. Richardson Clk
The Americans were Victorious & your cornucopia was wounded

State of New York County of Albany } ss
Be it known that before me a Justice of the Peace in and for the County of aforesaid duly authorized by law to administer oaths personally appeared Mary Hitchcock resident of the City of Albany of in the County of Albany in the State aforesaid who being first duly sworn according to law, states that she is the daughter of Jacob Coons deceased, who was a soldier and done service in the Revolutionary war with Great Britain, and whose last place of residence was in the County of Cayuga, and State aforesaid, and that she is directly interested as a Claimant in the Pension for which applica- -tion was heretofore made by said Jacob Coons and that she hereby constitutes and appoints Isaac N. Coffin of Washington D.C. her true and lawful attorney with irrevocable power to examine into, investigate, and establish the Claim for said Pension, and do all necessary acts thereto.
In witness whereof, she the said Mary Hitchcock has on this twentieth day of May A.D. 1853 hereunto signed her name, and affixed her Seal.
Witness my hand and seal William C. Schuyler
No. Mary Hitchcock Mark
Signed, sealed, acknowledged, and sworn to before me, on this 20 th day of May 1853 William C. Schuyler Justice of the Peace
State of New York County of Albany } To wit.
I Robert Harper Clerk of the Supreme Court of the County and State

aforesaid, do hereby certify that W m C. Schuyler before whom the foregoing Power of Attorney was acknowledged and Affidavit made, was at the time of so doing a Justice of the Peace in and for the County aforesaid, duly Commissioned and sworn, and that his signature above written is genuine.
In testimony whereof I have hereunto set my hand, and affixed the seal of said Court on this 20 day of May 1855
R Harper Clerk
Power of Attorney Mary H. H. H. daughter of said Com.

Whereas we, Mary Witchcock, and Anna Ostrander are daughters of Jacob Coons, late of the Town of Brutus in the County of Cayuga and State of New York, deceased, who was a soldier in the Army of the Revolution, and who made application for a pension under the act of Congress passed June 7, 1832, which said application was suspended, and whereas we his children are advised and believe that our father, the said Jacob Coons was entitled to a pension on account of his services in the Revolutionary Army, and that his children are by law entitled to any pension, or arrears of pension due to him and undrawn at the time of his death, Now therefore, we the said Mary, and Anna, do hereby, for our- selves, and the other children of the said Jacob Coons, constitute appoint and fully empower Vinal Luce Esq. of the city of Washington our true and lawful attorney and agent for us and in our names, and on behalf of all the children of the said Jacob Coons to call up, examine into, and fully prosecute our claim to any amount of pension which may appear to be due to us, as the children of the said Jacob Coons deceased, and in the prosecution of the same, to do any act, or thing, necessary and lawful to be done in the premises, hereby fully revoking all powers of attorney or declarations heretofore made by either of us, for the purposes aforesaid — Witness our hands and seals this 4 th day of June A.D. 1853
Executed in the presence of } J. Root }
Mary her X Witchcock Anna mark X Ostrander her mark

State of New York City & County of Albany ss:
On this 4 th day of June A.D. 1853 before the subscriber, a Commissioner of Deeds in and for said county, personally appeared Mary Hitchcock, and Anna Ostrander, above named, and to me known, and acknowledged the foregoing power of attorney to be their act and deed,
J. H. Root James P. Root Commissioner of Deeds
State of New York
County of Albany ss: Mary Hitchcock of Germantown in the County of Rensselaer and Anna Ostrander of the city of Albany, both of the State of New York aforesaid being duly sworn, depose and say, that they are children of Jacob Coons deceased, and named in the foregoing power of attorney and that as such children they are entitled to directly interest in the claim above referred to.
Subscribed and sworn to of Mary her Hitchcock this 4 th day of June 1853 before me J. H. Root her Anna Ostrander James P. Root me of Deeds
State of New York, } ss: City and County of Albany, Clerk's Office,
I, Robert Harper, Clerk of the said City and County, do hereby CERTIFY, that J. H. Root , whose name is subscribed to the certificate of Proof or Acknowledgment of the annexed instrument in writing, and endorsed thereon, was, at the time of taking such Proof or Acknowledgment, a Commissioner of Deeds in and for the city aforesaid, dwelling in the said city, and duly authorized to take the same; that I am well acquainted with the hand writing of the said Commissioner, and verily believe that the signature to the said certificate of Proof or Acknowledgment is genuine; and that the said instrument is executed and acknowledged according to the laws of the State of New York.
In Testimony Whereof, I have hereunto set my hand and affixed my official seal, this
4 th day of June 1853. R Harper Clerk.

State of New-York, }  COMPTROLLER'S OFFICE.
I Hereby Certify,
issued in pursuance of a law, passed April 27, 1784, entitled "An Act for the late war, and for other purposes therein mentioned," I find the following,
   NAMES. NO. OF BOOK. NO. OF CERTIFICATE. DATE. £ S. D.     Jacob Boon Sergt 4 17.428 June 27. 1780 1 1 4   Jacob Boon Jr. do 4 17.429 " 27. 1780 1 1 4   Jacob Boon Private 6 25.891 July 31. 1780 12 5   Jacob Boon " 6 25.951 Oct 31. 1780 8 " "   £ 10 15 1  
I have examined the Rolls for the items above set forth, } and find them to be correct.
[Signature] Clerk.

Albany, April 10, 185 4.
That on searching the Records in this office for the Registry of Certificates r the settlement of the pay of Levies and Militia for their services in the viz:
RANK AND NAME OF COMPANY OFFICER.
RANK AND NAME OF FIELD OFFICER.
Capt. Valentine Wheeler Major W m Clark " Valentine Wheeler Major W m Clark " Thomas Lee Colo. Lewis Dubois " Thomas Lee " Lewis Dubois
J. M. Cook Comptroller.

Jacob Hooms NY - Jan 32
Hon.ble Loren P. Waldo Commissioner of Pensions Washington, D. C.

2291
P. O. _____
Jacob Coons
Service: _____
Enlisted: _____, 18
Discharged: _____, 18
REJECTED
Application filed: _____, 18
Alleges: _____
Re-enlisted: _____
Attorney: _____
P. O. _____
_____ Recognized. _____ Contract.
_____ Cert. of Dis. Searched for _____, 18

35,494 Jacob Coons NY
Robt Galt May 11 1843 " " July 27 1843 Hon D V Jones 9 Feby 1852 J A Coffin Apr. 26 1852 F. A. Dickens Jan 28/56.
2291
June 7 1832

Jacob Coon dec. Act. 1832. New York probably suspended.
For Francis A. Dickinson. Paper — R. M. Rae
Jacob Coon 4 th N.Y. Regiment. Did he get Bounty Land? July 26 '43.
A Warrant for bounty land was granted by the U. States to Jacob Coon, a Private of the 2 d N. York Regt. at the close of the War — He rec d bounty land from the State of N. York, also M.G.

Great Loons
N.W. - Aug 1832
Cole

To the .
Washington
Com. of Pensions.
24 Jany 1836
Sir,
Enclosed I have the honour of handing you a power of Attorney from Mary Hitchcock daughter of Jacob Coon dec d who applied for a pension under the Act of 7 June 1832. With a request that the case may be re-examined and that I may be informed of the result, because, from an examination of the papers, it does appear to me that the claim should be allowed for something.
Very respectfully Francis A. Dickinson.

Washington June 7. 1857
Sir Herewith enclosed is a Power of Atty from the Children of Jacob Coon who claim that their father claims to a pension which was suspended under Act of June 7. 1832 was will founded & ought to have been allowed Respectfully Your Obl servt V. Luce
L. P. Waldo Esq Comm ee Pensions

State of New York
SECRETARY'S OFFICE
Albany April 10 th 1854.
I certify, that it appears from the Military Register of the New York Continental Line in the Revolutionary War that Jacob Coon enlisted in Captain Smith's Company, in the 4 th Regiment, on the 15 th day of December 1776. He served during the war, that he deserted 25 th August 1777, that he returned and joined again March 10, 1778, and continued to January 1782 -
H. H. Johnson, Dep. Sec. of State,

NY 35494
Jacob Coons
NY
let to Robert Kaet May 8 th 1843
" " " " " July 27. 1843
act 9 June 32

L P Waldo Esq Comm d Passions

aph 5 1843
Myok,
additional notice
original
at 7. June 32
ms
James L. Edmonds Esq Court of Sessions Washington City D.C.

Weedsport, Cayuga County, New York March 29. 1843.
Dear Sir,
I send you the Pension papers of Jacob Coons. If there is any thing more necessary in the case, please let me know soon. Will you have the goodness to advise me in the case of Addelia Curtis and Sarah Curtis, as I am anxious to ferret out the iniquity if there is any. And I think there is a
Respectfully your Ob t Serv t
Robert Galt
James L. Edwards Esq r . Comm r of Pensions Washington City D. C.

Pay Abstract of the late Second New York Regiment for the months of Augt. Sept. Oct. Nov. & Dec. 1780 Audited by Peter Cuntinus Esqr. State Auditor
Fourth Regiment
   Companies Names & Rank Sums Received Sums Paid     Israel Smith Jacob Coon private £13.. 6.. 8  
State of New York Comptroller's Office Albany June 1 st 1843
I hereby certify the above to be a correct transcript of Pay Roll now remaining on file in this office
Philip Phelps Dep. Comptroller
Warmsman 4 Regt. N.Y.

Power of Attorney of Mary Witchcock & Anna Ostrander daughters of Jacob Orons Actt June 7. 1832.

POWER OF ATTORNEY.
STATE OF New York COUNTY OF Schoharie Albany } 88 :
Be it known that before me, a Justice
of the Peace in and for the county aforesaid, duly authorized by law to administer oaths, personally appeared *Mary Hitchcock & Anna Ostrander residents of Albany & Greenbush in the county of Albany & Rensselaer in the State aforesaid, who being first duly sworn according to law, states that they are daughters of Jacob Coony of the county of Cayuga and State of New York who was a revolutionary † soldier and that they are directly interested as claimants in the pension for which application was heretofore made by said Jacob Coony and constitutes and appoints ISAAC N. COFFIN , of Washington, D. C., their true and lawful attorney, with irrevocable power to examine into, investigate, and establish the claim for said pension, and do all acts necessary thereto.
In witness whereof, they the said Mary Hitchcock & Anna Ostrander have on this 17 day of March 1854 hereunto signed their names, and affixed their seals.
Witness: H.P. Nugent John Samatter
her Mary X Hitchcock mark her Anna X Ostrander mark
Signed, sealed, acknowledged, and sworn to before me, on this 17th day of March 1854. H.P. Nugent Justice of the Peace J.P.
STATE OF New York COUNTY OF Albany } to wit:
I, Robert Harper clerk of the County court, of the county and State aforesaid, do hereby certify, That H.P. Nugent before whom the foregoing power of attorney was acknowledged and affidavit made, was at the time of so doing a Justice of the Peace in and for the county aforesaid, duly commissioned and sworn, and that his signature above written is genuine.
In testimony whereof, I have hereunto set my hand, and affixed the seal of said Court this Seventeenth day of March 1854.
R Harper Clerk.
If the soldier or officer is living, insert his name; if he is dead, and the widow is living, insert her name; if both dead, insert one of the living children's names; if the children are all dead, and either of them survived the former unsuccessful applicant, insert the name of the administrator of that former applicant.
† Here, if the soldier or officer is living, insert his name again; if the widow is living, insert the words, "widow of," and the name of her husband; if both dead, insert the words, "son or daughter of," and the name of the former LAST unsuccessful applicant.
‡ Here insert the word "soldier," or "officer," whichever he was.
NOTE.—When a female is the person who executes this paper, please put the letter s before the word he in every place where it occurs.

Know all men by these Presents That I, Mary Witchcock, of the City of Troy and State of New York, do hereby only surviving child of Jacob Coon, who was a Soldier in the Army of the United States during the war of the Revolution, do hereby constitute and appoint Francis H. Dickinson of the City of Washington D.C. my true and lawful Agent and Attorney, to prosecute my claim for any amount of Revolutionary Pension, or increase of Pension, that may be due; and I hereby authorize my said Agent to examine all the papers and docu- ments in relation said claim, on file in the departments at Washington City, or else- where; to file additional evidence or argu- ments, and to receive the certificate which may be issued for said claim. Which certifi- cate I wish made payable to my self. To appoint one or more Substitutes under him for the purposes herein expressed, and to do all things that I might or could do even personally present. Hereby ratifying and confirming all that my said Attorney and Agent shall lawfully do in the premises. Witness my hand and Seal this _____ day of November A.D. 1855. and I hereby annul all former Powers given signed and sealed in presence of by me Samuel Thomas Mary Witchcock mark
State of New York Russell Co. ss. On this 26 th day of November A.D. 1855. Personally appeared Mary Witchcock and acknowledged the foregoing Power of Attorney to be her act and deed for the purposes therein mentioned. Geo. H. Davis Atty. at Law City of the Peace.

Washington April 20 th 1854.
Sir:
I herewith in case of Jacob Coons Act June 7 1832 transmit certain papers viz.
Certificate of Ja s M c Cook Esq. Comptroller showing payments to Jacob Coon of Capt Wheeler's Company Wash ngt Clarks Reg t & of Capt. Thomas Sec of Colo. Lewis Dubois's Regiment, of Military in total Amount of £ 10.. 15.. 1 d, — being proof of about 4 months service.
Certificate of N. G. Johnson Esq. Dep. Sec of State showing that Jacob Coon enlisted in 4 th Reg t New York Cont l Line in Capt Smith's Company on 15 th Dec r 1776 to serve during the war, that he deserted 25 th Aug t 1777 & returned & joined again March 10. 1778 & mustered to Jan y 1782.
Certificate of Ja s M c Cook showing Jacob Coon was paid £ 13.. 6.. 8 for services in Capt. Israel Smith's Company, 4 th Reg t . I also enclose Power Atty of Mary Hitchcock & Anna Ostrander by the claimants
As these papers were sent to me, with the intention of their being filed — of course it is my duty to request that they may be filed in your office, which request I accordingly make.
I am
Very Respectfully
Your Obed t Serv t
Isaac N. Coffin.
Hon ble Loren P. Waldo Commissioner of Pensions. Washington D.C.

State of New York Comptrollers Office
Albany April 10. 1854
I certify that on the eleventh page of a Book remaining in this office known as the "Pay Abstract for 1780" the name of Jacob Boon extends as a private in Capt. Israel Smith's Company in the Fourth Regiment, and the sum of £ 13. 6. 8. is set down opposite his name purporting to be the amount due by him for services as such private. The said Pay Abstract commences on the fifth page and is the heading or caption is in the following words viz:
"Pay abstract of the late Second New York Regiment for the months of Augt. Sept. Octr. Novr. & Decr 1780. Audited by Peter Cuvilliers Esq. State Auditor." on the 6 th 7 th 8 th & 9 th pages are each headed with the words "Second Regiment Continued" and from the 10 th to the 16 th page of said Abstract the headings are "Fourth Regiment Continued"
W. D. Haswell Clerk.
J. M. Brooks Comptroller