The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-06-05
THE STATES ACCOUNTING.
A Historic Incident Revealing the
Dangers Of Loose Bookkeeping.

To THE EDITOR OF THE SUN-Sir: n
tho taxpayers of New York city must
pay a direct State tax next year or
sl4, 900, 900 1t is of course a matter or
deep concern. Real estate in New York
Is already bearing nearly all the burden
that can possibly be carried. 1t seems
strange that the experts of the state
Government and the experts of the city
government should differ so widely as to
the necessity for this tax but this DIFF
ference OF opinion as to the financial
condition of the state recalls that MS
Is not the first revelation OF lack OF
exact bookkeeping in Albany.
One hundred years ago no man stood
higher In the esteem OF the citizens or
the State thar Daniel ID. T%ompkins. the
war Governor. When the Democratic
Administration OF James Madison de-
clared war upon Great Britain in 1872
the Federalists were In control OF most
Of New England and OF the Legislature
OF New York. They opposed tho war
vigorously, and the Legislature refused
to make appropriations In aid OF the
war against Great Britain.
As one reviews those circumstances
their conduct seems p~erilously near
treason. However that may have been,
the result was disa strous TO tho Ameri-
can cause. In the midst OF the war
Daniel n. Tompkins was reelected Gov
ernor, and he Immediately reversed the
position previously occupied by the State
and upheld the American cause vigor-
ously. Pledglng his personal credit. he
disbursed large sums of money for Mill
tary EXPENSE. After the burning OF
Washington in 1914 II was believed
that the British would also attack n
| destroy the city Of New York. Tomp-
kins used his own funds in raising n
%equlpplng regiments 10 defend the city,
which luckily escaped. He earned n
reputation as n war Governor that has
been eaualled since by only one man in
the history of the state.
When the war was over Governor
Tompkins became Vice-President under
James Monroe. and IN 1920 was again
renominated. while Vice-President. for
Governor of the State. De Witt Clinton
was the opposing candidate. then most
popular because OF his advocacy OF tho
Erie Canal. The campaign was bitter.
The Comptroller OF the State, Archibald
MacTntyre. who had been in office a
! dozen years and was held in high es-
TEEN. sent In n report that Tompkins
was Indebted 10 the state In nm amount
approaching 500, 900. Tompkins claimed.
on the contrary. that the state was in
debted 10 him In me sum OF more than
100000. 1nasmuch ms the Comptroller
was q Federallst or Clintonian, II imme-
diately became n political issue.
The Legislature took the subject ZIP
and appointed Al investigating com
mittee. but the experts were unable 20
come 70 any satisfactory conclusion. The
accounts Of the state with Tompkins
were in such bad condition that finally
the Legislature. under the management
II Martin Van Buren,. passed a hill
awarding Governor Tompklns $4,000 IN
ment was satisfactory neither 70 Cover
nor Tompkins nor to the Comptroller,
md neither would accept II.
The confidence which tho people had
in the Comptroller led many to think
that Tompkins was wrong that ne had
been guilty OF questionable acts. lie
majority. and after the expiration Of his
term IA Vice-President In 1925, retired 20
his home IN staten Island. There he no.
came morbid over what he believed the
injustice done h'rn. took to drink and
passed away IN disgrace.
Subsequent 70 his death II was found
hat the Comptroller had been entirely
wrong and that Tompkins was really
entitled TO the sum OF sTc, n00.
II Is thus seen that the present muddle
In the State accounts IL not the frs. one
which has actively influenced political
issues. II would seem to the ordinary
usine man that bookkeeping should
be 4 science exact enough so .7at such
disputes could not arise.
STEVEN r. AYREs.
THE BRONX. June g..