The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1873-01-16

machinery OF the law, ana Dy IL the ENDS OF
justice are often defeated. We hope to hear
from Mr. Phelps soon in the Court of Oyer
and Terminer or General Sessions.
Comptroller Green's Crusade Against
tho city Observation-Disclosures Is It's
Objects
: The legal question involved in the contro-
versy raised by Comptroller Green over the
Deputy Chamberlainship will probably be de-
cided by Judge Barbour to-day There can
be no doubt as to what that decision will ul-
timately be. The spirit and the letter of the
charter of 1870, and of all laws relating to the
city and county finances, have contemplated
keeping the Office of Comptroller and the
united Office of City Chamberlain and County
Treasurer entirely Independent Of each other,
so that the officer who audits, approves and
pays accounts against the city and county
shall have no influence, directly or indirectly,
over the custodian of the funds. The ne
cessity for this independence can be readily
understood If the officer who audits &C
counts end draws warrants for their payment
had the money with which they are paid in
his own possession or under his control all
semblance of security for the public interests
would be swept away. A corrupt or partial
Comptroller could pay out money to favorite
department after its appropriate fund had
been exhausted, and there would be no posi-
bility of detecting the irregularity. All man
ner of frauds might be committed with i'm
punity for if the Comptroller could, with
one hand, draw warrant on himself, and
with the other hand pay over the money called
for by the warrant, there would be no check
whatsoever upon his acts.
The very first royal charter for this city con-
tanned provision for Chamberlain or
Treasurer. We have always kept such an
officer, and his duties and powers have been
the same as those of the federal Treasurer, who
was made an officer of Independent trust early
in the history of the government. 1t has
come to be settled that while the Chamber
lain is the head Of bureau in the Office
of finance, subordinate in grade of mere posi-
ton and in the matter of accounts to the
Comptroller, he is, and necessarily must be,
Independent in his particular functions of all
chiefs and officers whatsoever In all systems
of government care has been taken so to
define the powers of Comptroller, and espe-
cially those of Comptroller OF New York,
that there shall be no opportunity for him to.
encroach upon the province of the keeper of
the funds-the banker, the Chamberlain. The
Comptroller's power directly over the Cham
berlain, as the head of bureau in the Finance
Department is to compel him to account for
the moneys in his possession and for the dis
position of those which he has paid out.
When he has served his duty as supervising
bookkeeper the power of the Comptroller
ceases, and the Chamberlain rises above that
grade of responsibility which, as the head
of bureau, puts him on a par with
the Auditor of Accounts and with the
Collector of Revenue He rises when he
comes to be an appointee Of the Mayor, when
he becomes also Treasurer of the county, over
whom the Comptroller has not the least power;
when, as Mayor Havemeyer and Comptroller
Green seem not to know, he may be removed
by the Governor for cause, and when he gives
heavy bonds for the faithful performance of
his duty. That duty is clearly defined. He
has practical possession Of the city cash and
he is the municipal paying teller The book
keeping Comptroller may call forth and make
clear the paying teller's accounts and report on
them, but he cannot himself hold the money
or pay it out Nor, as is popularity supposed,
can the Comptroller substantially nullify the
powers of the Chamberlain by being the
drawer Of warrants upon the City Treasurer
and by Withdrawing the moneys from the
possession of the Chamberlain. It is the duty
of the latter officer to keep an account of each
appropriation for expenditure, and when the
Comptroller's warrants have called forth the
payment Of all the moneys under one appro-
priation the Chamberlain will stop paying any
more moneys for that expenditure, although
there may be millions Of dollars in bank
awaiting call under warrants for expenditure
under other heads. The moment this bull
wark of the Treasury is destroyed our whole
financial system will fall.
The act of 1866 carried out the well-settled
principle Of all our previous laws by making
the Deputy Chamberlain, who is charged with
all the duties Of the Chamberlain under