Year: 1861

den. Martin since the organization o! the several
departments, We can bear testimony from personal
observation and from the knowledge of others more
cognzant of the matter, that North
Carolina never had more industrious, energetic and
prompt business officers, than many of those under
the supervision of the Adjutant General. No one
under his eye eats idle bread, and we are sure no
man would he retained an hour in office, if ascer-
tanned ODE incompetent unreliable. 1t is evident
however, that Gen. Martin, who is said by those
who know him to be highly competent business
and military officer, has heavy task to perform.
Few men could bear the same amount of mental and
physical labor that he does. If, therefore, in the
transactions of some ofhs agents, evidence of fraud
peculation and malfeasance should be discovered,
i: would not be chargeabe to him or to any of his
immediate lieuteEants, unless it could be shown,
that they knew it and wnkef at it, which we
sure could not be. But the committee do not say
when these instances of fraud occurred and hence it
were supererogatory to attempt to show that they
have not occurred under his administration.


The organization of the Board of Claims was felt
necessity by the State Convention at its first session.
Up to this period the financial affairs of North Caro-
lima had been comparatively inconsiderable in
amount and the adjustment of claims against the
State, of the simplest character An Auditors
Office was not known in the State. Claims were
presented 20 the Governor, who examined them and
issued his warrant to the Public Treasurer for their
payment and the Comptroller embodied in his fiscal
annual exhibit the receipts and disbursements in
l.s~: l. A.
ury was provided for, except such examination as
the Legislature might choose to order. The Con-
venton, therefore, in view of the enormous expendi
ture which the war involved and the intricacy and
difficulty of settling the various claims arising very
properly selected highly competent Board of Audi
claims contracted prior to the Goth May last, before
the war Department provided for by the Legislature
could get fully in operation and such claims arising
since that period were not otherwise provided for
by law. The Board has faithfully performed its
duty; and while claimants have found some difficult
ty. perhaps, in getting with the Board as easily
they desired the people have felt assured that the
public funds of the State, so far they under
the control of the Board, have been we'll guarded.
The Board has labored to do full justice to claimants,
while it has been rigid in demanding full evidence Of
the Justice of the claims.


At an early period of the late session of the Con-
vention, the mpor lance and absolute necessity of
having Board of Auditors to adjust and settle the
accounts of the dsbursing officers and agents of
the government, was frequently urged by several
of our most able and experienced statesmen. The


late Legislature, in passing the new militia law and
organizing North Carolina War Department, had
made provision for the proper auditing and SET
tlement of the accounts of disbursing officers. Such
provision the exigency of the times called for,
both to guard properly the public funds of the
State, and especially to provide for the adjustment
and settlement of the accounts Of officers. Under
the former regime, no such final settlement could
take place. The accounts of every disbursing agent
were liable to be reviewed and examined by future
Legislatures for the next fifty years. Such exami-
nations exposed said officers or their memories and
estates to damage. even after they had been long
dead, and if there had been unfaihfuness in Office,


it exposed the State to loss. The necessity there
fore, for such Board was apparent, and the Con.
vention, finding it had already SO competent Board
for this object with almost unanimous voice en-
larged the powers of the Board of Claims by the
passage of the ordinance published in our last


The scope and design of this ordinance must be
plain to the merest school boy; yet purblind,
depraved and jacobin public journal of this City,
with malice and wckedness which such creatures
as cater to its readers alone indulge, labors to
raise hue and cry against its provisions, against
the Convention and against the Board, as if the
devil himself had been turned loose upon the State.


Look at the ordinance, reader, and see even with
spectacles except they be green, if you can find
that the new powers conferred upon the Board Of
Claims by it depose the Governor oust the Adju-
tant General or any Of his officers, unless it should
hereafter appear that any Of them have been guilty
of fraud, peculation or ,naleasance See if it puts
in jeopardy or defers the claims of honest citizens
against the State disturbs iota Of our civil or
military system as it existed before, or if-oh !
shocking brutalty-it sets up triumvirate, in the
shape of Board of Claims, to rule the State with
a rod of iron No school boy with two ideas can
entertain such views for moment after reading it.


The ordinance first re-enacts the ordinance con.
stituting the Board of Claims and extends its time
of service to the first Of January, 1868. Secondly,


in addition to its previous duties the Board is EN-.
powered and required to examine and pass upon the
accounts Of any and euery disbursing agent Of the