I LIBRARY OF CONGRESS i DDDDSDE^DSB ^ %^* ° [>^'"'* -o^'^T.'/ V-^*y ^^^''^^^ '^ A> * <^ \. 'A -^ o* . « • . , "*i. •>-_v*- -Jfmi^^r '^^^ .-i." <> ..... ^''' />i^C'^ / 4 7 !^ m^(mi cy^f^^^^f^ ^ HON. ]H. VAN BUREN, X2^ ifOKTHE (\F THE SE.WJITE, n the Aet to catvy into Effect^ t\\fc Act ot latVv Ai[jT;i\, 1819, 'FOR THE SETTLEMENT OF THE LATE Governor's Accounts. ^ vV ■ »i*l*!(g91*l*i< PRINTED BY 7- BUEL V 1820. V '^ ^ >' t .N .. \ \ ^y^ ^^^•\ : ■{ .^ V3 t ^ ^ ^# I ^ ^ ? *. SPEECH Mr. CHAIRMAP^, I HAD flattered myself that the bill upon your table, woiild have obtained the unanimous assent of the committee. The principles upon which it is based, and the justice and equity of its provisions arc so obvious, that I was unwilling to anticipate opposition to them from any quarter. The early movements, however, of that portion of the senate who claim to be the friends of the executive, has undeceived me in this par^ ticular ; and sensible that resistance was, at all events, determined on, I have thought it proper to call on those, who, notwithstanding they supported the act of the last session, were thus determined to vote against the present law, to assign the reasons for their objections to the facts, and deductions of the committee who reported it. And I hoped that they would at hiast state some ground, other than the changed state of political relations, to justify the vote they were about to give ; believing that by this course, I might be able to shorten the discussion of this question, by answering at once, all the objectioBS which might be raised to the bill, and vindicate, at the same time, its justice and propriety. I have, however, made this call in vain. Save a few desultory re« marks from the honourable member from the western district, [Mr. Barstow,]— remarks which, with all deference, I cannot consider de- serving a serious refutation ; because they assume no tangible shape, — have no definite bearing,— and do not seem intended to support any particular principle for the government of the committee. We are thus driven to the necessity of carrying the bill by a silent vote ; or by anticipating all objections existing here ;— by refuting such as may have arisen elsewhere, and which may have weight in the minds of any of the committee, to establish the justice of the provisions of the bill upon your table, and vindicate it from the aspersions which have been, or may be cast upon it. I cannot hesitate in adopting the latter course, and shall, as briefly as the subject will permit, proceed to its execution. The questions necessarily raised by the act under consideration, are within narrow compass ;— being confined to the construction of the act of the last session,— the amount of the loans effected by the late gover- nor, embraced by that construction, and the rate of premium to be al- lowed on them. t w u a But the circumstances under which we act, will justify, it they do not absolutely require, a more extended discussion. ^'It will be remem- bered, that when it was first moved to go into committee of the whole on this bill, a pressing application was made by its opponents for de- lay. Although it was not distinctly avowed, it was well understooc?? that the object of that delay, was to wait for the report of the committee of ways and means of the Honourable the Assembly on the same sub- ject. Willing to receive all the light which could be thrown on the matter, and anxious that the Senate should be possessed of all the infor- mation which could be *lerived from any source, before they acted finally, the claim for delay was acquiesced in by the friends of the bill. That report has now been made, and laid upon our table ; and in ad- dition to the questions raised by the bill on which we are acting, the committee of ways and means have thought it their duty, to extend their inquiries to a variety of other subjects, — among the most promi- nent of which are the following. 1st. The previous accounts between the late governor and the state, and the correctness of the balance finally certified by the comptroller. 2d. The claims suggested to the commissioners and the joint com- mittee. And 3d. The fitness and propriety of the act of the last session as it was connected with the respective habilities and duties of the general and state governments. If we consider this examination with reference to the merits of the controversy, or to the avowed causes for the enquiry, we are equally at a loss to discover the motives of it. The committee assign, as the grounds of their report — 1st. The disputed construction of the act. 2d. Complaints of the late governor, *' in regard to the auditing and settling of his accounts.*' In what respect the question of tlie construction of an existing law, could be aided by the examination of the accounts of the late governor, when he, for the sake of a settlement under that law, had consented t6 assume the utmost balance which has ever been claimed against him, cannot be imagined. Nor can I conceive why, in order to vindicate the conduct of the comptroller, it could be deemed necessary to exam- ine into the relative duties of the general and state governments ; or in^ to the justice of claims which, if even they had ever been made, were precluded by the law, and with which it is not pretended that the du- ties of the comptroller were, in any degree, connected, or his conduct censured. These matters have, however, been made the subject of the severest scrutiny, and as it is impossible for me to know the extent of the impression which may have been made upon the minds of the mem- bers of this committee, — I hope, therefore, I shall be justified in sub- jecting the report of the committee of ways and means of the honour- able the assembly, to a brief review in its prominent particulars ; keep- ing steadily in view, the respectful deference which is due fioni one branch of the legislature to the proceedings of the other ; the proper observance of which is of primary and vital importance. The first and leading point which will be the subject of our consider- ation, is the one which the adversaries of the late governor consider their stron^^est in||enchiuent. It is the alleged balance of gH9,629.50 reported against him by the comptroller, on the books of his office. I have already stated that the late governer had consented for the purpose of settlement, to assume even that balance, although he has ti^roughout protested against its justice ; and why he consented to th?s measure it may be proper to explain to the committee. It has been stated by the committee of ways and means, thai the late governor has admitted that a balance was due from him of §120,000, when before the joint committee of last session ; but they have not considered it material to inform us under what circumstances and qualifications the fancied admission was made. It was t\\e intention of that committee to recommend, and it is satis- factorily proved that it was the intention of the legislature at the last session, to allow the late governor u balance of from ten to twenty thousand dollars, over and above the claims of the state against him ; for the purpose of meeting particular losses to that amount, which had been occasioned by peculiar hardships, and the responsibiUties for which have still continued. Among the suspended items of the account reported by the comp- tFoUer, in February, 1819, were some for advances to certain subordi- nate agents of the government, who were deceased, and from that cause it had been impossible to satisfy the comptroller of the propriety of ad- mitting them as charges against the state. Some paynients also to living officers, which were so embarrassed in the complex nature of the accountability, that much dispute and litigation might have grown out of them ; and other expenses, which, althougli necessarily incurred by the late governor, in extraordinary public service, were doubted bj the comptroller as being legally chargeable to the state. 1h the contemplated passage of the law of the last session, the opera- tion of which would have been to carry to the late governor's account a credit of at least ^131,250 ; he consented to withdraw such charges against tlie state as were likely to lead to any controversy, and to suffer others to be suspended, which increased the balance on the comptrol- ler's book, to SI19,C29.'50, as appears by his final audit of 27th Au- gust, 1819. It was under the firm conviction that the principles of the law of 13th April, 1819, were fixed, and that the fulfilment of it would have constituted him a creditor of the state, and under that conviction alone, that the late governor ever tacitly recognised the ba- lance of gl 19,629.50, as above stated, 1'hat the supposed admission of the late governor, in regard to the balance of 8119,629.50, was a matter of compromise, the following facts will prove. — 1st. On the 17th February, 1819, the comptroller reports, that the balance of the late governor's accounts, ck^JiuctYn^ the suspended items, was, S54,534.04 2d. The committee assembled earli/ in Jpri/, 1819. 3d. No audit or examination of the accounts, by the comptroller, took place in the intermediate time, a space of six weeks otsly. It is incredible, tlurrfore, that without any new suggestion ot doubts or difficulties on the part of the comptroller, or any further ex- amination on liis own part, that the late governor should consent to strike out §05,465.96, iciihout an equiralent, r-(\rii Yet is he reported a debtor to the whole amount of &119,0-.:9.oO, by the committee of ways and rae^ans, notwithstanding all allowance is refused under tl^e law ! It is the Ciuek*>t injustice, Jr'ir, thus to take ad- 6 vantage of this compromise, and while the terms which produced this ideal balance against the late governor, have been withheld by the comptroller, to hold him up to the community as a defaulter. It is claimed by the late governor, that in justice, no balance what- ever is due by him to the state ; that he has honestly and faithfully expended in the public service, all the public monies which came into his hands ; but his inability to account for a portion thereof, has ari- sen from the loss of vouchers, — the infidelity of agents, — the mistakes in settlement, and the omission to take receipts, incident to all pubhc disbursements, and especially during the hurry and casualties of a state of war, — in the expenditure of the enormous sums which passed through his hands without the aid of competent agents and account- ants, to adjust and methodize such expenditures. On the other hand, it is not denied, that the alleged balance of 8119,629.50, is the ut- most limit to which his indebtedness could be extended after the se- verest and most critical scrutiny of the disbursement of three millions of dollars ; — and that there are yet to be deducted therefrom rising of fourteen thousand dollars, which are suspended in the final audit, (which the committee of ways and means have not thought proper to notice,) principally on the ground of informality, but of the justice of which no reasonable doubt is entertained. I will now proceed, Mr. Chairman, to examine and discuss the jus- tice and propriety of the balance reported by the comptroller, on the 27th August, 1819. On the Cth March, 1818, the comptroller made an audit of the late governor's account, according to vouchers then rendered. This be corrected on the 17th February, 1819, (page 458 Journals,) and re- ported to the legislature on that day, that there was due from the late governor, to the gtate, g54,534.94, after crediting the suspended items referred to in the following extract, ^Journals, 1818, p. 464,) " In this balance, however, is included 8131,105.74, which from vouchers produced by Governor Tompkins, he appears to have advanced to sun- dry officers, and other individuals, to be afterwards accounted for ; the charges for which advances have been suspended, as by the rules of the office the person originally debited with public monies drawn from the treasury, is kept charged until he produce evidence of the actual expenditure, according to law ; and in the said balance there is in- cluded a sum of 812,340.09, composed of a variety of charges for ex- penditures, which stand suspended until further vouchers, or explana- tions, shall be furnished to show that they are properly chargeable to the state, which cannot be determined from the documents already produced." Thus it will be shewn, that while in February, 1819, the balance absolutely certified by the comptroller, against the late governor, was only, 854,534 04 In the audit of the 27th August, 1819, it was increased to 811^)629,50 ; this increase is thus produced, — 1st. Balance of sundry items found to have been erro- neously charged to both governments, after deducting sundry credits since 6th March, 1818, 5,560 52 2d. By not passing to his credit, in August, 1819, the items suspended in February of that year, on the grounds 1 have stated, 59,528 94 Making the balance stated by the comptroller, • SI 19,029 50 To disprove the correctness of the audit of 27th August, 1819, and to repel the idea that, in truth and justice, there was any balance dur from him to the state, the late governor contends, — 1st. That he ought, if the accounts were to be set4Jed without reference to the act, to be credited with the suspended charges against the state, of 1818 and 1819, amounting to S59,528 94 for which he has had no credit. 2d. That the residue of the balance ought not to be claimed of him by the state, because the monies have been actually expended by him in the public service, and because he has been deprived of the evidence of that expenditure, by the casualties incident to transactions of the kind, and inseparable from a state of war ; and of the evidence in sup- port of the ground he has taken, and of the allegation that he was not a debtor to the state, previous to the passage of the act of the last ses- sion, the committee will judge. I will call its attention, fii-st, to the ^59,528.94 of the suspended credits. That these monies were actually paid out by the late gover- nor in the public service, and that he produced regular vouchers for the payment thereof, no doubt exists, and it has been twice distinctly admitted by the comptroller in his official reports. With the excep- tion of about twelve thousand dollars, they were refused to be absolute- ly passed to his credit before the act of the last session, on the sole ground that he was unable to prove that those to whom the monies had been entrusted had faithfully applied them. This ground was taken by the comptroller, in consequence of a rule in his office, requiring such proof at the hands of a public officer to whom was committed the disbursement of public monies. It is not my intention to question the propriety of this rule in ordina- ry cases ; where the agent so receiving, has no delegating power, or has no subordinate officers, whose duty of necessity it becomes to ex- pend the monies drawn by the principal. But it does appear to me, that its application in the case of the late governor, was not oidy con- trary to the intentions of the legislature who directed the appropriations, but subjected him to a responsibility rigorous beyond measure, and un- avoidably leading to the grossest injustice and oppression. The laws directing these appropriations, required that the monies should be drawn irom the treasury on the late governor's warrants. In some instances the persons whose official duty it was to expend the money, received it on those warrants ; and in others, it was inime- diately paid to them by the late governor, to be disbursed under the law. These subordinate agenJs consisted ef more than forty-eight persons, in the various situations of civil and mihtary affairs, many of whom had been employed under the government for years, and part of the time, dnrinsr a state of war, l^'ome of them his personal and political enemies, who were thrust upon him by the revolutions of party, and whose con- duct he eoiild not control. Many of these agents have descended to the tomb, and others scatter- ed over the union, — and for the tidehty, correctness and integrity of all in the expf-nditure, and for the production of th€ evidences thereof, the late governor, in the audits of which I have spoken, was held responsi- ble to the comptroller. This, Sir, was manifestly wrong ; the legisla^ fure never contemplated that the late governor should be required to take upon himself the actual ©xpf^nditure and accountability of the mo- nies, as was the case of inferior officers and agents ; and the rule which might be exp^tlient and just, as it respected them, should never have applied to him who had no immediate power to coerce a settlement. This rule, Sir, was as dangerous in practice, as unjust to the late go- vernor, in its operation, — for by this mode of making the subordinate agents of the government accountable to him, they were placed be- yond the supervision of the comptroller, whose especial duty it is to compel a prompt attention to their several duties ; and 1 am bold to say, that by the imposition of the labours of his department upon the iate governor, the comptroller has not consulted the interests of the state. — For had those agents been held directly accountable to the trea- sury, and under the immediate cognizance of the comptroller, many sums, now difficult of collection from the lapse of time or death of agents, by the timely interposition of the law, might have been saved. Had not this course been adopted by the comptroller, all those monies, except twelve thousand three hundred and forty dollars, and nine cents, would have been finally passed to the late governor's credit, as early as March, 1818, and he would never have been held up to the community as a defaulter for those immense amounts. With respect to the twelve thousand three hundred and forty dollars, and nine cents, I do not contend that the comptroller is censurable for refusing to pass it to the late governor's credit, or at leat to its whole extent. But I do insist that upon every principle of justice and honour it ought to have been allowed him by the state. It was for expenses of bis command in New- York, in the fall of 1814, and for a great variety of small expenditures during that and the preceding campaigns, which were rendered necessary by the exigencies of the occasion, but which were authorised by no particular law. That the monies were actually paid out, was fully proven ; that they have ever been refunded from any quarter is not pretended ; that they were expended for the protec- tion of this state, at the most critical period of our affairs, is most cer- tain ; and to make him suffer the loss of these expenditures, would be the rankest injustice. It appears, however, Mr. Chairman, that the late governor, notwith- standing the act of the last session, directing the comptroller to pass to his credit all such sums as he should make it appear had been advanc- ed by him in the public service, has not, to this day, received credit for the §59,528.94, — for the advance of which he produced satisfactory vouchers as early as 1818. The grounds of this omission have not been so fully discussed by the comptroller, as the other matters which have been drawn into scrutiny between them. It was certainly in the power of the comptroller, however, to have exhibited a schedule oftbosecharu- 9 (?) *?s, and have stated the grounds on which they were disallowed ; and it is to be regretted that, in the ^reat variety of statements and elucida- tions he has made on the ocrasion, this important subject has been sub- stantially overlooked. The late governor alledges that for the reasons he has assigned, (the same which induced him to assume the balance of ^119,(529.50,) and to prevent difficulties and embarrassment in set- tlement with the persons charged with advances, — difficulties greatly multiplied by the length of time for which many of them had remained unsettled, the death of the parties, and other causes, he voluntarily withdrew vouchers to a large amount, advanced to commissaries and others ; and that he struck from the account all the charges for the ex- penses of his command in New- York, journies, &c. with the same gene- ral view. This is denied by the comptroller, who, on the contrary, asserts that he never did withdraw a single item which he did not com- pel him to do, by shevving him clearly and unequivocally that he was not entitled to it. By reference to the journals of 1819, pages 223 to 2 15, these items, thus* withdrawn, will be found specified. They consist of payments to the commissar}' of military stores, the assistant coiffhiis^aries, superin- tendants of arsenals, commisssinners for erecting pubhc buildings,— for the superintendance of public services, — to commandants of regi- ments and companies,-— for sundry articles of eatables and groceries, consumed by the sick troops on the Niagara frontier, — to prisoners of war to enable them to get home, — to James Henderson, the father and administrator of James Henderson, jun. for clothes of the son, who died in the service, — sundry expenses to Washington, and elsewhere, for the public service, &;c. &c. &c. amounting to ^59,528.94, as before stated. Had the charges thus^ suspended, and which have not since been allowed to the late governor, been passed to his credit, it would have reduced the balance against him, (independent of the item of ^5,560.00, growing cut of distinct transactions,) to the amount claim- ed as the absolute balance of F:54,534.04, reported in 1818, for which no vouchers were then produced, by reason of the loss of those vouch- * ers and other causes, which 1 have before referred to. Before 1 proceed to the examination of the evidence corroborating the allegation of the late governor in this respect, — derived from ttie reports of the comptroller, and the circumstances proved by the late governor in relation to the transactions between them,— -I must beg the indulgence of the committee for a moment, in submitting to thtir consideration a few general remarks on this head. By the papers submitted to us it appears, that the amount of monief? drawn from the treasury of the state, on the warrant;^ of the late gover- nor, as required by law, and for the expenditure of which he was called upon to account, in March, 1818, is o?ie mil/ion and sevf}:ti/-/ive thou- sand do/la7S~t\mt. these monies were drawn at different periods, from the summer of 1807 until the year 1817, when he left the government of the state, making a period of nearly ten years. The expenditures of these monies was tor the various disbursements of building arsenals, powder magazines, and erecting fortifications ; for the purchase of ord- nance, camp equipage, and munitior.s of war; for the ordinary and ex- traordinary disbursement^, of llic conimissary departments, &c. Sec. and 10 iipwartls of hall a million of dollars of it, \va« expeuderl during the WS7 for the pay and subsistence of the militia of the slate in the service of the United States, forage, hospital stores, transportation and expenses, with the necessary disbursements for the troops on their march and in quarters. The monies were paid out in small sums, and under every variety of circumstances. As the practice of holding the executive responsible for the accounts of all the expending agents under the government, has, as for as Iknovr, had its origin with the present occasion. Governor Tompkins, when he came into office, found no books of receipts and expenditures of monies disbursed in the public service by his predecessors, and not anticipating the difficulties into which the accumulated responsibihties, thrown upon him by the comptroller, was likely to involve him, he kept no books of accounts : Every thing, therefore, depended on loose vouchers, taken during the course often years, for expenditures made as well in war as in peace; and at all. times without allowance for the regular compen- sation of any officer whose duty it was to keep the accounts thereof. In addition to the arduous duties of administering the government of the state during a period of war, and the mihtary command of the troops and militia levied for the defence of the city of New- York and our At- lantic frontier, imposed upon him by the general government, were added the labour and responsibility of disbursing and accounting for nearly two millions of dollars in behalf of the United States, in the par- ticular defence of this state, and vouchers for the expenditure of which have been produced to the general government. I put it to the candour of this committee, whether, under circum- stances like these, so extremely embarrassing in th^ir nature, so utterly without precedent as to the extent, it is not reasonable to suppose that very great losses must necessarily have been sustained from the casual Ibss of receipts, from the omission to take them, from erroi^ in the pay- ment to and settlements with agents, and from a vast variety of other causes necessarily growing out of such complicated and extended trans- actions. I ask, was there ever an instance of the kind in which similar losses did not occur ? There never has been. And any man, who in • view of those facts, would demand an entire and technically correct ac- count of those immense sums of money, who without evidence of nial- appropriation has not sufficient candour to admit the utter impractica- bility of avoiding losses of that description, or sufficient charity to ad- mit their probability, must be influenced by the bitterest prejudice against the distinguished individual whose claims we are now canvass- ing. Rest assured, sir, that the object of that man cannot be the pur- suit of truth and the fulfilment of justice ; but that he is influenced \^j far different motives. Turn, sir, to the reports which are from year to year made to con- gress, and you will find, that if to have accounts standing open at the trea|pry, is evidence of defalcation — if to be unable to account accord- ing to law for the expenditure of public monies, is evidence of the ma|r appropriation of them — the most distinguished men in your country are peculators and defaulters. But no sir, in most of the cases to which I refer, government is well satisfied that the monies have been faithfully applied, notwithstanding the inability of the officers charged with those 'fi[^ II • ♦Expenditures to produce legal vouchers therefor. They are not held obnoxious to public suspicion; they are not liunted down by the de- praved instruments of ambition, and loaded by party virulence with all the opprobrium which personal malignity or political intolerance can devise. No, sir, the general government extends towards its officers thus situated, that liberality and justice which faithful public servants have a right to expect at their hands. Again, I ask, is the situation of Governor Tompkins, in regard to his public accounts, unprecedented ? No, sir! the brightest page in the history of your independence is evidence of the contrary. Even the father of his country, the great, the immortal Washington himself ! at the close of the revolutionary war, was unable to account for the mo- nies entrusted to his charge. By a uiemorandum, made by himself, he explains the deficiency in his accounts in the following words ; *^ Through hurry, I suppose, and the perplexity of business, I nave omitted to charge the same, while evert/ debit against me is here credited.'' If, sir, a man of general Washington's known prudence and attention to business, was unable to produce vouchers for the expenditure of a considerable part of so small a sum as sixty-four thousand dollars, it surely should excite no suspicion, and still less lay the foundation of the most dishonourable imputations, that Governor Tompkins, whose duties were infinitely more diversified, and far more liable to the same acci- dents, should be alike deficient in comparatively a small part of three millions of dollars. The situation of that gentleman was peculiarly severe. A majority of the assembly were his political opponents, and averse to the war — the arduous task of administering the government of one million of peo- ple, at that critical juncture, devolved wholly upon him — he could not expect, and he could not receive, from the second officer of the state, the venerable president of this body, that co-operation and assistance in the discharge of important responsibilities, which could have been ex- pected, had not age and infirmities chilled those energies which in youtli were conspicuous, and shone forth with such lustre in our revolutionary struggle — alone, unaided, with an ill-organized and inexperienced staff, pressed with official duties, and harrassed with others which exi- gencies had compelled him to assume — what human power could es- cape the difficulties into which he has been driven ? and what but mi- raculous interposition could have enabled him to produce vouchers for the minute expenditure of the monies which passed through his hands '^ At the close of our revolutionary war, the same causes produced the same embarrassments in the settlement of the accounts between the government and its officers, and between the general and state govern- ments : Vast sums had been expended, which, although not authorized by the resolves of congress, became indispensable (o meet the ever changing exigencies of war ; vouchers to a great extent had been lost, and those which existed, were in many respects defective : To meet this state of things, commissioners were appointed by law to settle those ac- counts upon principles of general equity, making provision to guard agaiast injury from the loss of vouchers, as well as from their, irregula- rity : Upon these principles the accounts were settled to the satisfac- tion of all who felt friendly to the cause in which those raenies had been M expended. Ihere were not wanting, however, at ihat day, ir.cn, who, humbled by the course they had pursued in that ever j^lorious coijtesi, and anxious to reg-ain their lost influence, laboiii ed to excitt tljc pubhc jealousy against every measure having for its object indemnity to thosc who had suffered in the public cause. That there are. now also, nun who carp at legislative justice and liberality, and who bitterly revile Governor Tompkins with the same views, arising from similar causes, is, unfortunately for the welfare of the community, too apparent : But I am unwilling to doubt that those just and liberal principles of settle- ment would fail, at this day, to meet the approbation of the patriotic and enlightened citizens of this state, many of whom have been lavish of their blood, and what is s(ill dearer, the blood of their children, in defence of their firesides and their altars, under the administration of the man whose services and sacrifices are now decried by his enemies. The time has been, sir, when even the man who has brought about this controversy, appeared to feel the force of these general considera- tions. When this subject was before the comniissioners, Golden and Bogardus, when the settlement of the accounts had been taken out of the hands of the comptroller by the legislature, and when better feel- ings towards Governor Tompkins appeared to influence all, no doubt existed that the affairs between him and the state would be settled on terms both honourable and just. The conjptroller, to use the language of the commissioners, stated to them that *' he was well persuaded THAT THE LATE GOVERNOR MIGHT HAVE SUSTAINED GREAT LOSSES IN CONSEQUENCE OF MISLAYING OR LOOSING VOUCHERS." Although the comptroller has thought it necessary to correct what he supposed the possible misconstructions of the report of the senate in small matters, he does not question this assertion of the commissioners. It is then conceded by him, that such were his opinions and feelings on this subject. What has changed them ? Were they founded on par- ticular evidence of loss ? He did not pretend it. Whence then this unceasing solicitude, this unwearied industry on hi= part, to repel every presumption in favour of an allegation which obtained confirmation from his own declarations ? Then, the belief that losses had arisen from that source was common to all : Now, it is sought to be stigmatized a-s a false and fraudulent pretence, and the whole vocabulary of billings- gate is exhausted to heap upon it terms of reproach. I ask again, sir, whence this change? — -does it not indicate an un- seen hand ? does it not point to the dark and dismal clouds in our poli- tical atmosphere, which ought not, but which it is to be feuVtd has had a most appalling influence in these matters ? But to stamp the utmost verity on the presumptions thus avisinij, (o rivet the conclusion beyond the reach of refutation, the late Governor refers us to the report of the Comptroller in 1813, aud a comparison of it with the allowances which have been made to him on the final au- dit of his accounts by the same Comptroller, I will detain the commit- tee by a simple statement of these important particulars, and a briei discussion of the attempts which have been made by the Comptroller to resist the strong conclusions which have been, and which may, I thijsk justly, be drawn from them. On the 12th June, 1812, in aaticipatioo of a state of war, an ac^ 13 was pfissed farther to provide for the defence of liie frontiers of this state, authorisiua: the expenciitmv of lar^^e sanis of looney, for purpo- ses tonnecled with the "eueral object of defence, (Hrecting- that the inonirs shauhl he drawn from the treas\iry on the warrant of the gov- ernor. Lnder this act lari^e sums of money were received and expen- ded by the late i^overnor, which is now inciiuled in the account stated ai^ainst him. Duria'c the session of 1813, a period of great party excitement, ari- ain«: from the diiierence in ))oHlical sentiment betwettn the executive and the house of assembly, and the different g'rounds taken by them in rehition to the war. in wiiich the country was then involved, a reso- lution was passed, callino- on the comptroller to report to that house a detailed statement of monies drawn from the treasury by virtue ot the .'ict further to provide for the defence of the froiitiers, passed i2ih June, ^b\2y and of the expenditures thereof, according to the vouchers re- turned and filed in his otfice. In obedience to that resolution, the comptroller, on the :3d of April al\er, made a report to the assembly, in wliich he stated " tliat the " various expenditures made under the ditft-rent sections of said act, *' accordiuir to the accounts and vouchers exhibited by the governor^ " and then on hie in i)is othce," amounted to S^ •'>•>. "''^'^ 5^> — classing them as far as practicable under the diift-rent strclions of the act ; but not stating the dates or sums of the vouchers. These vouchers not having been jinssed to tlie absolute credit of the lale governor, nere, according to his statement, in the spring of 1814 returned. The comp- troller, however, contends that it was in 1818 that the return was made ; the dirterence is not very important, but from the comptroller's admis- sion that part was retained until 1814, the probabilities incline to the governor's declarations. The withdrawal was made f:>r tiie purpose of better arrangement, and to add supplemental cfiarsres for iinal settlement ; but upon the relurn of the messenger who had been sent for them, it is ascertained by the late governor that a considerai)le part are missing, and he sends immedi- ate notice thereof to the couiptroller, wiio is unable to find mort* than ;» few scattering and detacht-d papers. The vouchers thus lost, must havw heme date subsequent to the l-2ih June, 1812, and previous to the :idoi April, ISl.'i, the date of t!ie comptroller's report. hi the course of the last fall, tlie la'e governor caused the several audits of his accounts with the state made by the comptroller, to be ex- amined bv four able accountants, viz. Jonathan Tliompson, Thouias Morris, James B. Murray, and 1. Q. Leake, Esqnirt^s, who after dili- gent scrutiny thereof, certiHed that upon a careful examination «>f ^^1^ the credits s-eceived by the late governor, dowii to the last audit of his account in August, i8iU, he had been allowed for expenditure's under ^\\Q act of l-2th"June, 1812, bearing dates between the passage of the bill and the date of the report, only S9;>.188 II, making a diiference be- tween what had been produced in 1813, and what was actuallv credited at the final audit, of S'^HJoO 45, a sum corresponding within one or two thousand dollars with tiie amount of the balance reported against (Governor Tompkins by the comptroller in 1818 and lJ^i9, for which no vouchers were rendered. The remarkable coincidence in these sums, and the obvious fairness 14 oi the inference drawn from the statements by which they are produc- ed, cannot fail to strike every unprejudiced mind with ptruliar force ; uncontradicted oriinrefuted, they can bear no reasonable doubt, that the greater part, if not the whole of the deficiency in the late governor's accounts accrued from the loss of vouchers on these occasions. It has been so considered by the comptroller, and assuming; the im- putation of an intentional suppression of them, ag-ainst himself, which was never made by the late governor, — thus addintij strong personal feelings to what he mig^ht consider the obligations of duty, he has left 110 effort untried, no industry spared, to repel the deductions which were made from the facts 1 have stated. I will trespass upon the patience of the committee by a brief exam- ination of the various grounds which have been assumed by the comp- troller on this point ; and if the facts disclosed, make the same impres- sion upon their minds, which on a careful consideration of them, they do on mine, they must be perfectly satisfied, that the conclusions of the late governor are confirmed, and the position of the comptroller tliroughout untenable. When this staten)ent was first laid before the public, it was immedi- ate}}- reported by the eneinies of Gov. Tompkins, that the vouchers which were thus missing, had besn transmitted by him to Washington, and there allowed to hin». An article under the signature of " Economy," appeared in one of the papers of this city, which was twice published in the Register ; and the public mind, (with how much truth, I know not) impressed with the belief that it originated from a high official source, requesting a suspension of public opinion ; and assuring them, that in a short time, the reports which were so industriously circulated, that those vouchers had been thus transmitted to Washington, would be amply verified. The attempt to redeenj this pledge has been made, but except as to a few trifliKg and unimportant particulars, it has most grossly failed. To the abortive attempt, and the reasons assigned for its failure, I shall hereafter call the attention of the cotnmitlee. The ground which is now taken upon this subject, and that upon which the committee of ways and means have placed their principal re- liance, is, that the items of credit included between the dates before mentioned, amount to a greater sum than is stated in the certificate of Messrs. Thompson, Morris, Murray and Leake, and therefore that the deficiency does not exist to a greater extent than S22,:]00 ; and in- to the examination of this position, I will first proceed. To show that a larger amount of the credits reported in 1813, have been allowed to the late governor, in the final audit of his account, than is certified as above, the comptroll«rr has furnished the commit- tee of ways and means with a statement which accompanied their re- port, — marked No. 1. Independent of the many objections which exist to particular parts of this statement, our attention cannot fail to be excited by the very general and unsatisfactory manner in which it is constructed. Instead of giving us an account for what each enumerated voucher was expewl- ed, that wemisrht be able at one view to see whether the disbursement 15 v.as wiirranled by the act of the 12th June, the dates, numbers, and amounts of the vouchers are alone set forth ; thereby rendering it neces- sary, in order to detect any error it may contain, not only that we should perfectly understand the various particulars of that act, but that we should recur to the original vouchers in his office, or to the diflereiit statement of allowances made by him in 1818 and 1819, scat- Ifred over the journals of the legislature at that period ; I do not say thpt thrse circumstances render it impossible, with labor and care to test thig statement; but I do say it is thus rendered so difficult and complex as to make it in the last degree impracticable, and situated as we are, it could not reasonably be expected, that such examinations would be made ; nor is it unworthy of notice, that this statement contains under this single act, all the allowances for expenditures made to the late governor of every description, between the periods re- ferred to, except about g5000. But there are ojections to this statement which, to ray mind, are unanswerable, appearing on its very face. — They are 1. On referring to the reports of the comptroller to the legisla- ture, in 18l:j, and 1810, and to the list of warrants, it will clearly be seen, that no monies were drawn out of the treasury under this act, (except for camp equipage and fortifications which are included in his statement to the full amount,) before the 11th day of August, 1812 ; of consequence all vouchers bearing date between the l-2th June and the 11th August (except for camp equipage and fortifications) cannot with any propriety, be considered as included in the report of 1813. — - Upon referring to the statement under consideration, it will be found that vouchers subject to this objection, are included, to a large amount, (here Mr. Van Buren read the items to the committe.) 2. The comptroller, in his report to the assembly, in 1816, says, that the vouchers on which his report of 3d April, 1813, was founded, were delivered to hira by the late governor in January or February, of that year : Of course no items of credit, included in the statement 1 am ex- amining, after that period, can possibly have been in the report of 3d April, 1813 : And upon referring to this statement, it will be found to include vouchers subject to this objection. [Here Mr. V. B. specified the items and the amount.] 3. This statement contains an item including payments made to John Vernor, which upon reference to the report of 1816, page 531, the comptroller has himself officially excluded from the expenditures under the act of 12th June, 1812: It is absurd, therefore, that in order to swell the statement he should include this sum. 4. There are also various items of payments included, for the erec- tion of arsenals, pay of keepers, to commissaries, &c. which appear to have been expenditures under the act of February, 1808. 5. Into this estimate is also taken the whole of statement No. 2, of vouchers bearing date between 12th June, 1812 and 3d April, 1813, which the comptroller says have not been allowed to the late governor, and tvere probablif intluded in the report of 1813 ; which statement appears to have been compiled from the rejected and suspended items of the audits of 1818 and 1819. This attempt to account for the lost vouchers, by impeaching the correctness of his official statements m 10 1SI3, is cfrtainiy extraordinary in 3n ofricer whose peremptory conclii- siorivS are ahvisys in favour of his own accuracy, and who draws such uucharitabje conjinentarics ^spon the lui.stakes of his adversary. It is certainly arrog-atiiig- too much to set up his audits and reports as infalli- ble, and whenever it is found convenient for his purpose, to prove tl^ein erroneous. Against this, sir, I protest; and the whole of the state- ment No. '2, air.outUing to 10,204 00, is manifestly included without a shadow ot reason. If they were vouchers for expenditures warranted by that act, why does not the couiptroller affirm it ? and why have they not been allow- ed to the late s:overnor ? If they were not, why is it probable that they were included in it ? Did that report includ^e what it ought not ^ and was it an imposition on those wi.o called for it ? That I am correct in my conclusion, is evident from the doubting manner in which the comptroller speaks of it ; exhibitinjj an unwilling- ness to commit himself in the positive assertion that it was included in the report of 1813. Were these vouchers, thus erroneously included in the statement under consideration, which I have enumerated, in the hurried examination I have been able to give the subject, added to the deficiency which the comptroller admits, the vouchers rendered in 1813, it will be increased to upwards of 57,000 dollars. Having thus endeavoured to satisfy the committee that this recently adopted metliod, of accounting for the deficiency of the credits contained in the report of 1813, was erroneous ; and, as 1 hope, succeeded to the satisfaction of every unprejudiced mind,- — I will proceed to the discus- sion of the remaining points which have been urged on this head, by the committee of ways and means, and the comptroller. First is the allegation, which was heretofore put in the front raiik^ but which is now brought forward as an auxiliary, that the vouchers, which, by this point, it is conceded were once in the possession of the comptroller, but which are now missing, have been allowed to the late governor at Washington. I have before stated, that the attempt to ac- count for the missing vouchers in this manner, has grossly failed ; and that a {itw moments examination of the subject, will satisfy the com- mittee that the assertion was not lightly made. The committee of ways and means, Mr. Chairman, has informed us that the whole of the expenditure of the eighth section of the act of 12th of June, 1812, amounting to S25,'i79.i)4 was of a nature to be allowed to the late governor at Washington, if charged there ; — admit, for a moment. Sir, that all the disbursements under that section, that were included in the report of 1813, have been carried to Washington, there would still be a deficiency of S-31»37(i.51, yet unaccounted for. But, Sir, this does not appear to be the case. By a cursory examination of the credits of the late governor, in the various audits I find items which bear date between June, 1812, and 3d April, 1813, properly al- lowable under the eighth section above mentioned, amounting to up- wards of gl4,000. This is of itself sufficient to put at rest the clamor of vouchers at Washington. It is no way probable, Sir, that the missing vouchers comprised all the expenditures under the eighth section of the act of 12th June ; they rather, as the preceding fact evinces, were com- posed of disbursements exclusively chargeable to this state ; and in ad- 17 'JiUon to the incoiiteslible evidence wliich has already been adduced, to shew that these vouchers, once proved to have been in tht; comptroller's hands, have never passed to tlie credit ot Governor Tonjpkins, I will add another fact, which appears to have escaped the notice of that gen- tleman, and which affords the strongest contirnuttion of the correctness of his position. In the report of ;id April, 1SI.:3, the comptroller, in his credits to Governor Tompkins, has included the following sums, page 117, Ap- pendix to Journals of Assembly. — For cannon, ^1,435 50 For powder, 0,04:5 00 Amounting- to ^7,478 50 I have examined the credits with the greatest care, and 1 cannot discover that more than 3,692 50 has been allowed for ^lose objects— making- S3,786 00 which, under no circumstances, could be considered as proper charges against the United States, and allowed at Washington. Where are the vouchers ? It is demonstrated to conviction, that they were once in the comptroller's possession ; it is equally certain that they have never been credited to the late governor ; — they cannot be in his possession, for he can have no motive for withholding them ; and the conclusion irresistibly follows, that they were lost, with others, in 1813. With regard to the assertion of the committee of ways and means, and the comptroller, in relation to these lost vouchers, a point from which so much has been promised, and so little performed, I will ob- serve,— -After the most diligent enquiry and examination ; after search- ing the offices at Washington, and obtaining transcripts of all the late governor's accounts with the general government, it has been discover- ed that expenditures which appear to have been included in the report of 1813, to the amount of one thousand and fifty-six dollars, being just- ly chargeable to the general government, have been allowed t'here, and never credited to the late governor by this state, viz. Paid to David Parish, damages to his lands for fortifications, S200 Purchase of cannon ball picked up, and ammunition taken front the enemy, 131 W'ages to armorers and quarter-masters' sergeants, 122 Paid for boat Industry and bark canoe, 503 Paid for secret service, Sec. 100 8105(1 These, Sir. are the charges, and (hey :.re all the charges of expenditure embraced by the report of 1813, the vouchers for which appear to iiave been transmitted to AVashington, out of nearly sixty thousand dol- lars which are missing ; — as they have never been allowed to the iate governor by this state, and as no man who knows any thing about it, pretends that there is any impropriety in the transmission, i will not, tiierefore, occupy the time of the committee, by noticing tht^m far- ther, — nor can it be necessary, with intelligent men, to enter into a discussion to prove the extreme weakness of the presumption, thai bi- 3 18 cause these few trifling items were, by mistake, iuciuded in the vtpoit of 1813, that therefore the vouchers for S56,756 of expenditures under that act, FORTY-FOUR THOUSAND DOLLARS of uhich, at least, were pot chargeable to the United States, and could not, in any event, be allowed to Governor Tompkiqs at Washington. But we are told t'lat even if losses of vouchers had taken place, at the period referred to, no pecuniary losses could have been sustained ; that duphcates must have remained to the late governor, ready to be pro- duced in the absence of the originals. However specious this assertion may be, Mr. Chairman, or with whatever confidence it may be urged, it can only deceive the ignorant, or delude the unwary. The only du« phcates which could have been in the possession of the late governor, must have receipts of the sub-agents of the government, for advan- ces made to them ; but in regard to expenditures by them, it is the constant practice of sub-agents to retain one set of the vouchers, and render the other to the principal ; of course, if any duplicates existed at all, in the nature of things, they would not have been in the late go- vernor's hajids. As, however, the voucher for the boat Industry, has been rendered so conspicuous in the intemperate discussions which have been had op this subject, the committee will, 1 hope, pardon me for submitting, in a few words, the fact in regard to it. When the comptroller made his report in 1813, this voucher, which was proba- bly chargeable to the general government, was mixed with the vouch- ers of expenditure under state authority, and included by the comptrol- ler in his report. After it was returned to the late governor, it was, as it opght to have been, with his accounts up to that period, charged to the Unitjed States, and passed tp his credit by them. Nothing more was heard about it, pntil the meeting of the commissioner^, in March, 1818, when in confirmation pf the late governor's allegation of the loss of vouchers, the Comptroller himself stated that he and Mr. Ely, remembered a voucher for the purchase of a vessel on Lake Ontario, which was among the credits reported in 1813, but which had not been included in any subsequent account. The circumstance was regarded at the tim« as corroborative of the presumption that the late governor Jiad sustained losses in vouchers at that period. Upon discovering that it had been charged to the general governn^ent, it was entitled to no fur- tiier consideration ; still, strange as it may appear, this circumstance, so innocent and unimportant in itself, has been bandied through the state, as a matter of grave and serions import, and as aflfording ground for the severest crimination. Thus it is, 8ir, that in periods of great excitement, when strong passions and prejudices, are afloat, trifles, light as air, swell into importance, to fill the mouth of slander, for a moment, and excite contempt and ridiople for the future. But we are tojd that the comptroller's inability to trace tlie other vouchers, arises from the refusal of the late governor to furnish him with a list of the vouchers supposed to have been lost, and with cer-" tain abstracts which are alleged to be necessary to that end ; the utter impracticability of furnishing such list, when it is believed that ab- stracts, as well as vouchers, are missing, further than they are contain- ed in those preserved, must be obvious to every person. The allegation of the late governor, in bis letter to the comptroller. 1& i5» ibat part onbj of those abstracts were returned to Mm ; it cannot be expected from these partial sources, can be extracted an ample list of the missing vouchers ; and it appears, that although the late gov* ernor declined to permit to the comptroller any further familiarity with his papers, he evinced a willingness to see him in the presence of friends, and give him any information required. This invitation, it appears, the comptroller declined. It is not my intention, sir, to dis- cuss at large, the relative grounds taken by the parties to this contro- versy, in that particular — to examine particularly into the sufficiency of the reasons of the late governor for refusing to the comptroller and his agents, all access to his papers, except in the presence of indiffer- ent persons ; or of those alledged by the comptroller, for declining the appointed mode for obtaining the information, he claims to have been of such vital importance, not only to elicit the truth, but as he suppo- ses, to vindicate his own character. But I cannot forbear remarking, that from the manner in which the private papers of the late governor were published, in 1818, by the comptroller, with his offensive remarks upon them, — from the trans- mission of his papers to Washington by Col. Pell, without his know- ledge or consent, — from the use which has been made of the schedule attached to the opinion of his counsel — the comptroller could not have anticipated less than a peremptory rt^fusal, and his declining the quali- fied permission which he requested, is evidence of his disappointment on that occasion. To have complied with this request in its fullest extent, under cir- cumstances so extraordinary, would have exhibited another striking iu- Stauce of the unsuspecting mind of the late governor ; and he appears to have gathered caution from experience, in regard to his papers. Had the object of the comptroller, been a fair adjustment of his ac- counts with the state, he undoubtedly would have iarnished any infor- mation in his power. But if hy had reason to believe, and did believe, that such were not the views which actuated the comptroller ; but that on the contrary, if they had appeared to his advantage, they would have remained unnoticed,— and if they could be tortured and pervert- ed to his prejudice, they would be seized upon \yith avidity for that purpose, iavi men living, would have hesitated in declining, eveu the qualitied permission which was granted. But is it true, sir, that the production of the few abstracts \\\\\ch were returned to the late governor, at the period referred to, were in- dispensibly necessary, to'^ enable the comptroller, or those employed under him", for this purpose, to ascertain whether those monies had been allowed at Washington ? I deny that they were so. The reasons which are assigned for this position, are unsatisfactory. The allegation of the comptroller, is, that the ex|)enditures author- ized by the 8th section of the act of June, ISl'i, were so like those an- •' - . . .1 . • 11-. ,^.. ...... ,i..,i \\\i thorized by the general government, that monies actually expended by the state, might have been allowed at Washington. That the expen- ditures included in his report, of 181:J, of that description, aiuounted to S'25,:i79 94, and that because he has found a few hundred dollars, he Very charitably concludes, that all the others are there, also. \> e have before remarked, that if even the comptroller's surmises were ad- m ii'itted, atid fliut tlie whole S«5,o79 9l, had been transmitted to Wash- ing-ton, the deficiency of the credits, would still amount to S31,378 51, But, sir, the allegation, that it is impossible to discover whether these credits have been allowed at Washini^ton or not, vTithout the ' transcripts referred to, is, in my judgment, utterly destitute of foun- dation. Look at the report of expenditures under that section, and let any candid man answer me whether it is possible, that those sums could have been credited in the late governor's accounts, and that the comp- troller, and the committee of ways and means, with those accounts before them, could not have discovered it. (Mr. Van Buren here reaiJ the items of the report of 1813, under that section; among^ which were the following : "Transportation of a number of uniform compa- nies to Staten Island, including boarding and transportation of bag- gage, S240(). Forage, SlOl'i.^Fire wood and straw, §1210," &c. &c. and commented on each item separately.) Let me not be told, sir, when the very particular manner in which the payments to the late governor, are entered at Washiufiton, is con- sidered, that those credits could escape the comptroller's vigilance, if they had in truth been so allowed. It is not credible ! The comp- troller's own letter to the committee of ways and means, bears on its face an ample refutation of this assumption : to prove this, let two items only be referred to. In the report of 1813, the comptroller re- ports the expenditure of §131 for the purchase of cannon ball picked up, and ammunition taken from the enemy ; on referring to the late governor's accounts at Washington, he makes out that this charge is allowed, by combining seven vouchers of that description, making the amount. Again, in the same report, is included a charge of S122 — for wages to armourers, and quarter master sergeants, and he finds two vouchers for expenditures of that description, amounting to the precise sum. These items, sir, form a part of the §105(1 of that report, which has been allowed at Washington ; and I submit it to the intelli- gence and candor of the committee, whether, if the other expenditures under that section had been disposed of in like manner, there is room to doubt that the fact miglit have been discovered by the statements. — The comptroller might at least have shewn, had the facts accorded with his representations, that allowances for similar expenditures, to nearly the same amount, had been credited to the late governor, at Washing- ton. But he has not attempted it — uay, more, although the most vol - uminous communications have been made to the legislature, these ab- stracts from Washington, form no part of them ; but are returned to him, at his instance. Why are they not communicated ? they are of no use to the comptroller, except as evidence upon this point. 1 haVc^ not seen thenj ; but 1 entertain not a doubt, if they were before us, the iiispection of them would dt;moDstrate the falsity and the injustice of his imputations. In every point of view, therefore, in which I have been able to regard this bold attempt to account for the deficiency of the report of 1813, I am constrained to regard it, not only as abortive in its execution, but highly unjustifiable in its design. The next effort which is made by the comptroller, to obviate the de- duction made from his report of 1813, — ^deductions which have put his ingenuity to the severest test, and which meet hira at every point to which 21 be may lead the discu.>>iaii ; is, his allegation, that the lale governor has drawn monies out of the treasury, ijn«ler the »Hli'eient appropriations, since the return of his vonrhers in lSl-1, for the expenditure of which he ha•^revJ(lere;i no arcouat, and that couatquently, his inability to ac- count in 1818, cana(it have arisb^i from the loss of vouchers on that oc- casion. The appropriations he refers to, are the f(»llowing, viz. Under ihe act' of April, 1815, for ann^:, &c. 22,200 October, 18 14, payment of volunteer militia, 24,743 for fortifications, 13,368 rcc'd. from the U. Slates, 6O0O g66,5n I am no great accountant, sir, and the ex-iUilnation of this mat- ter, ^vhich a sense of duty required at my hands, has been painful K> me : unwilling, however, to condemn or approve, without un- derstanding the subject, (as is too often the case,) I have probed the truth of this assertion, as far as is practicable: and if I have Rot cgregiously deceived myself, I shall be able to demonstrate to Vhe committee, that the attempt to subject the late governor, to the imputation of mal-appropriation of the public monies, ought, in JAistice, to recoil on the head of its inventor. The amount appro- priated by the 5th section of the act of June 12, 1812, for the pur- poses contemplated by it, v/as Uventy-fivc thousand dollars : and that by the 6th section, fifty thousand dollars. When, however, it became necessary to expend these monies, it v/as discovered that, the amounts appropriated, v/cre greatly inadequate. The legisla- ture not being in session, and a majority of the assembly strenuous- ly resisting ail appropriations to support the war ; the only alterna- tive presented to tlie late p,overnor, was to let the public cause suf- fer, or on his own responsibility, exceed the appropriations author- ized by those sections, and to apply oiher sums appropriated by the legislatur-c, for certain purposes of defence, to other and more pressing objects, necessary for the general protection; ever anx- ious to'promote the general good, and regardless of his individual embarrassments, he 'chose the latter course. In due season, \m communicated his doings in this particular, to the legislature ; who, by law, authorized the allowance of (he excess of expenditure, out of any unexpended " appropriations nrade for purposes oi de- fence." In March, 1816, the comptroller was again called upon by the assembly, to report the monies which had been drawn from the treasury by Governor Tompkins, and the expenditure thereof — The report of the comptroller, in pursuance to that call, will be found ia the journals cf that sr's expenditures under tho 5th and 6th sections of the act, June I2th, 1S12, had exceeded the appropriation SS50,991: . 2a. Thavt'lie very monies constituting; the two first items, rcler- 22 red to by the comptroller, (excepting about g2000,) amounting tc 846,000, are there reported to have been drawn from the trettsury, by the late governor. 3d. That no particular account of the expenditure is given ; and 4th. That the reason why this had not been done, is given by the comptroller himself, in these words, Journals 1816, page 532 — 3 ; *' It will be seen, that the Governor's expenditures, under *= some of the sections of the said act of i2th June, 1812, exceed *' the appropriations made by those sections respectively ; and it " will also be seen, that other afjfirofiriatlons have been drawn., and " no account rendered of the expenditure of such afijirofiriations. The " 3d section of the act to provide for the repayment of certain sums of " money, advanced by the corporation of the city of New-York, for " the defence of this state, and for other purposes, passed 24th Oct. ** 1814, and the 3d section of the act for the payment of certain of- ** ficers of government, and for other purposes, passed 1 8th April, " 1815, authorises the allowance and payment of the said excess of " expenditures. " But as the governor has not drawm any money under " THIS authority, the excess must have been satisfied " out of the said appropriations, for which no accounts " have been rendered." Here then, sir, is demonstration, that what is now alleged to be wrong, was, in 1816, officially accounted for to the legislature ; and that the comptroller is m illing, for the purpose of stigmatising the late governor, to urge as a charge of mal-appropriation, that, which he himself acknowledged innocent, and has solemnly and satisfacto- rily exfilained. In regard. Sir, to the sum included for fortifications, amounting to S19,3G8, it is proper to remark, that it contains S<^>5000, received from the United States, which is actually charged by them to Governor Tompkins, in the books of the war department at Washington. He being- thus held accountable to the genenil government for its expendi- ture, cannot, with any kind of propriety, be charged again by the state. And I am at a loss to discern the cogency of the reasons assigned by the committee of ways and means, for persisting to hold him accounta- ble here, '* until he shall have discharged himself at Washington." To be held to pay the money once is surely enough, and if it is properly due there, it is not chargeable here. But to the remaining sum of g 13,368.21, which is stated to have been drawn for the completion of fortifications on Staten Inland^ I must be permitted to call the at- tention of the committee. From the location of this expenditure, in the county of Richmond, the residence of the late governor, and to give additional venom to the slanders in circulation, much indus- try has been used to inculcate the idea, that this sum was drawn di- rectly from the treasury, and that no part of it has cvpr been appro- priated or accounted for. The late governor, on the 26th March, 1816, received a credit for gl44,772.95, of expenditures, for fortifications, as appears by the journals of the assembly of 1816, page 531 ; including a balance 23 of Sl,366, in the hands of the commissioners, and the whole balance receivea by him for that object, then unaccounted for, was g9,(174 94 1 his balance, Mr. Chairman, beyound all doubt, has been faithfully expended, and is included in the sums advanced to at-ents, credited to the late governor by the act of the last session, amountinc^ to up- wards of 880,000, which have not yet been distributed under the ditterent heads of expenditure ; and I make no doubt but part, if not all, will be found, whenever they shall be investigated, in the ac- counts of John M'Lean, which, l;y the journals of the assembly, were lodged for examination, and to which the late governor has had, as yet, no access.* Since the accomit of the 26th March, 1816, was audited. Sir, the late governor has received for fortifications, as follows, viz — Journals 1819, 465, 1816, Aprils, ^5,000 466, May 10, ' 2,000 ?' Dec. 19, 3,500 ^y Dec. 27, 5,500 » 1817, Feb. 22, 7,000 For timber sold, 668 78 . ,, , ^^ S23,668 73 And he has accounted for and received credit as follows, viz — JouiTials 1819, 465, 1817, July 23, §18,424 40 466, 1818, Jan. 15, 135 469, 1818, Jan. 25, ],ioi 75 471 18 19, Jan. 29, 336 98 -Appendix to > 99 1819, Aug. 27, 416 11 lour. 1820, 5 lt)5 „ „ ],000 _,, . , ^ 821,414 24 lHus u appears that the amounts drawn since 3d April, 1816, ncluding the appropriations last made, independent of such part of he 80,000 dollars not yet arranged under its proper head of expen- fiture, there is but little more than two thousand dollars w hich is lot recorded on the journals of the Assembly as duly accounted fori \nd yet. Sir, the committee of ways and means have reported, that mder the act of I2^A JK^ve?nder, 1816, the late governor is deficient he sum of S13,368.2l. Even the con»ptroller was not willing to * This suggestion of Mr. Vnii Buren has been verified. A slight inspection it those accounts has been obtained by a friend of Governor Tompkins, and hey are found to contain, among specific clmrges for labour at Fort Riclj- oond, Staten Island, receipts ironi the same individuals, for the same servi- :es and expenses, as ^vcre allowed by Mr. M'lntyre, in the fortification ac- count, of 26lh Mar. 1S16. Application was made, in behalf of Governor Tomn- cms, lor abstracts of the voucherss but it was refused, on the Ln-ound th-.t he account, not havinr. been audited, was liable to be Wken a\va% b) mV M'Lean,— vvfurh has since Ix^en done, in consequence of that iu)plicatiop" 'Vna yet have Mr. M'lntyre and his deputy positively cei-tilled. that this mo" i^ remamed unaccounted for, notwithstanding accounts have been in that >fficefor examination, for more than two vcaj-s, which absolutely contain ex- )enditures for those objects. 21 go thus tar, although he was not backward m certUyhig posidveiy that certain appropriations were unsatisfied, wiien there were in his books acknowledged credits of upwards of 80,000 dollars, which had been advanced to agents in different departments, and which, with- out recourse to the details of expenditure, he could not know had not been applied on those very appropriations ! Did the committee of ways and means. Sir, properly pursue the facts w^hich an ordinary degree of dihgencc would have disclosed to them, or blindly adopt- ing the information of the comptroller, transcend even him in the unholy work of misrepresenting the late governor ? It is indeed to be feared, Sir, that in entering into this investigation they did not discard all former prepossessions, and listened too credulously to' careless statements or interested misrepresentations. It is proven, Sir, that these sixty thousand, three hundred and eleven dollars, which, in 1820, the comptroller would have us be- lieve, were appropriated by Governor Tompkins to his own use, ivere expended in the public service, and that the fact, that forty- seven thousand dollars had been so expended, w^as known to the comptroller in 1816, and thus solemnly reported by him to the le- gislature. I am satisfied that no possible answer can be given to the position I have taken, in regard to these monies. There wi-ll, however, be sufficient time before this discussion closes, to advise with the comp- troller, and to correct me if I am wrong ; but if that is not done, which I am persuaded cannot be, I trust I shall neither be deemed ii uncharitable or illiberal, in regarding this third attempt to acconnt i for the lost vouchers, as evincing an orerv\eening anxiety to heap reproach on the late governor, and disclosing motives of vi character wholly different from a mere discharge of official (Uity. I have thus, Sir, as 1 hope, fully and impartially examined the va- rious grounds which have been taken by the comptroller to account for the cleficieJicy of ufnvards of fifty -six thousand dollars^ of the vouchers acknowieds:ed to have been rendered by the late governor to the comptroller, in 18 IG; and I trust, satisfi.ed the committee that those grounds are* one and all, unicnable. They are so in fact ; and upon a careful review of all the circumstances, 1 am thoroughly convinced that the late governor sustained a very serious and exten^ sive loss by the accidental mislaying, or fraudulent suppression of his vouchers, at the period referred to. That they were separated from each other, is proved by the fact of their not being all returned when first demanded by Goverhoi' I'ompkins. And when com- plaint was made by him of tlie lo.ss, in searching for, and returning a few more papers, the comptroller liimself was not prepared to say they "were all sent back, biit qualifies hi* letter, which accompanied them, by saying that he beUe\)td they were alb When I say, however, that those voucjicr^; were either mislayei:!, or fraudulent lij sufifiressed^ I must not be understood as insinuating that they were so suppressed by the comptroller, or !iis deputy ; mtich as my opinion of that officer has changed, I have never sup' 25 posed him guilty of so foul an act ; nor has he, to my knov/ledge or understanding, been charged with it by the late governor. Had he not chosen to assume to himself that imputation, and accompanied his refutation with an attack on the late governor, in point of invec- tive and scurrility without precedent in a correspondence of the kind,— I am well satisfied that it would have given that gentleman pleasure to have disavowed the imputation ; but, Sir, the obvious- ness that the assumption was made to justify the virulence of the comptroller, and the outrageous indecency of his letter of the 13th December, 1819, has put it out of the power of Governor Tomp- kins, without derogating from his own dignity, to notice it in any manner. It by no means follows, sir," that if these vouchers were destroy- ed, that it rnust have been done by the comptroller or his deputy.— = There were not wanting men, at that period, who had the strongest possible inducements, to break through evcrv consideration of integ- rity and honour, to annoy the late governor. It cannot be forgotten, that he had the preceding spring, been called upon to exercise the strongest attribute of poAver, with which he was invested by the con- stitution, to save the bleeding honour of the state, and protect its dearest interest from the mercenary grasp of a most unprincipled cotribination. It is well knbv/n, that by so doing, he exposed him- self to the malice of a band of veterans in iniquity, possessed both of capacity and the disposition, to inflict upon him the severest ven- geance. Men who were withheld by no ties of honour, no obliga- tions of conscience ! who bartered thier owh integrity for gold, and lent themselves the depraved instruments of corruption, to pol- lute the fountains of our laws, and destroy the palladium of our li- l^erties ! The sceiies which were arrested by the prorog-ation in 1812, were i'enewed in 1813, when the BONtJs OF the bank of America was relinquished ; between many of the actors in those nefarious schemes, and the comptroller, there existed a strong political affin- ity ;* they had free access to his ofiice ; they t^^ere actuated by a spirit of resentment against the late governor, which has, to this day, lost none of its virulence, and which will doubtless pursue him to his grave ; — ^and how far he may have been made a victim at the un- hallowed shrine of political vengeance, and disappointed cupidity, remains to be developed by the progressive hand of time. The threats and execrations of those men, at that day, were cla- morous and vindictive,— but their anathemas and denunciations -ivere never more deep or loud than at the present moment ; and, shame on the degeneracy of the times, (notwithstanding the indeli- ble disgrace inflicted upon the character of the state, by their flagi- tious machinations,) some of these very men, who were driven by the late governor, in exercise ©f the constitutional energies, dis- * The letter of David Thomas, to Edward Savag-e, published in the Albany Argus, of 24th March, speaking of Archibald M-Intyre, as en^a^ed in tlie name political projects; is Qvidence of the truth of this 4?elaraUon, Edit©?., 4 26 cofnfited and dismayed, from the hall of our legislatureVby new tiiiion of interests, and new combinations of party, are enabled, in that very hall, to thunder forth declamatery invectiye and calumny against him. If, in the tv,*o positions I have taken in regard to these accounts, I am correct ; — -and, if wrong, let my errors be pointed out, and I ^ill be the first to yield my firm conviction to the force of truth. But, Sir, if these positions shall remain unanswered, then is it con- clusive that the balance of Ji^ 11 9,62 9.50, claimed by the state from the late governor, is wholly unjust. That it is so in a very great degree, is beyond all question ; and the probability that such is en- tirely the case, is greatly increased, by the manner in which thc3e accounts have been settled, and the prkici^^les wheh have governed the comptroll'cr in his audit. Permit me, Sir, to illustrate this position by reading to the com- mittee the items still suspended, wilh the reasons for their suspen-' ^ion by the comptroller. [Here Mr. Van Buren read that part of the comptroller's report, and undertook to shew, that of the large sums still suspended by him, many of them were so on grounds of informahty, v/hen no- rational doubt could exist as to their jus- tice.] It was in view of claims like these, Sir, on the part of the state, against the late governor, and of a balance thus produced, that the legislature were called upon to prescribe an equitable mode of set- tlement ; but these. Sir, Avere not the only considerations which were presented, calling for the display of the justice and liberality of the state, but others forcibly demanded attention. The time will not permit me, however, to discuss these matters at large, desirable as their discussion is rendered by the gross mis- representasions which are made in regard to them. They consisted •of great advantages and positive pecuniary gain to- the state, in con- sequence of the assumption of personal responsibilities by the late gevernor, m the disposition and acquisition of arms and munitions of war; sesponsibilities which, if he had been unfortunate, wouM have involved him in irretrievable ruin. — Of a great variety of sa- crifices and expenditures required by the state of the country, though not authorized by law, and for which it is not pretended that he has been in any way remunerated. — Of the entire prostration, for yeai'^, of his individual credit, and the consequent prejudice to his private affairs. — The destruction of his health by unremitted Ubours in the public service, and of his peace of mind, by enormious and long con- tinued responsibilities. Considerations, v/hich,. although founded on no le'j^al claim against the- state, addressed themselves to the hearts and understanding of every man not poisoned by prejudice, or constitutionally insensible to the claims of merit ^ nor did they address themselves in vain. Then the venomous spirit of political rivalry had not connected itself with the question ; all seemed anx- ious to be foremost in doing justice to a meritorious citizen, who, as acknowledged by ail, hud done the state a service, which ought ne- ver to be forgotten. A'rcsolHtion was passed io the Assembly unanimously, and in tiie Senate aearly so, appointing commissioners with powers similar to those appointed to sehle the accounts of the revolutionary war. By consent ©f Governor Tompkins, gentlemen were named who had always been his political opponents.; they met, heard and discussed his claims with impartiality, and decided on terms of settlem.eut which would have left him a balance of upwards of |60,000. Accident rendered this decision inoperative : their report was, however, communicated to the legisla- ture, and refered to a joint committee, composed again, in a great degree, of his most violent political opponents. T4iey also assembled and deli- berately considered his case ; the comptroller wasxonsulted in their de- liberations, and after the most mature ccnsideration, they became satisfi- ed of tlie diificulty, if not impracticability, of arriving at a correct ad- justment of the accounts; and by the advice of the comptroller, they de- cided on making an allowance of premium to the late governor, for ser- vices eminently valuable to the state, whish would discharge the ac- countability of the late^overncr aad create a balance in his favor; and a bill, containing those provisioHs, v/.as reported and passed into a law. By Ihe passage of this law, so honorable to the state, and so just to the late governor, all difficulties between them seemed to be settled, and his Bumerous friends were relieved from their anxieties on account of the BauUiplied and distressing embarrassments in which his devotion to his country had involved him. But alas ! their satisfaction was cf short du- ration. Notwithstanding the.geaeral good .will whicli was professed by all, a disposition, covertly, but decidedly hostile to the provisions of the bill, upon its passage in the Assembly, was evident to those v/ho, without re- gard to professions, look deeper into the views of men. Several abortive attempts wefe made by distinguished rnembers of that, body, to curtail and substantially defeat the operations of the law; that disposition, how- ever, manifested itself too late, and the bill passed as it was reported. The execution of this law devolved upon a single officer ; within tea days after its .passage, the comptroller discovered difficulties in its con- struction, which had neither been anticipated by its friends, or avowed by himself, and after a tedious but fruitless ne-gociation, he finally re- solved to defeat the lav/ altcgether, by refusing to allow a single dollar under it. It is not fcr,me to gay or insinuate what were the inducements which led to this sudden and unexpected change ; to do that might re- quire a deeper scrutiny into the hearts of men, than the policy of the times allow. I leave the justitcation of this decision to those who pro- d this brings us to the discussion cf tije merits, and of the ^various objections which have been made to the allowance claimed un- der the act of the last session, as well by the comptroller as by the goiE' nuUee of ways agd raegos of the hou. the asserablv. 28 Upon Hue subject, sir, I cannot help observing, that I know of no in stance, nor do I believe that any has existed, iu which a bold attempt to mislead the public mind from the real point in controversy, to one which never had existence, has met with more success. From the commence- ment of this dispute dov.n to this very moment, the most unwearied in- dustry has been exercised to sho;7 that it was on account of the large mms of money which had been claimed out of the treasury, that the comptroller refused the allotvance contemplalcd by the act. And it is more than probable that tlicusands of honest but deluded men still la- bor under that impression. It is false, ?ir, in all respects false, that the rate of tre- MIUM OR amount CLAIMED BY THE LATE GOVERNOR, HAD ANT THING TO DO WITH OR IN ANY SENSE LED TO THE GROUND TAKEN BY THE C03IPTR0LLER. When, sir, was that ground taken ? In Aprils within ten days after the passage of the law, when Mr. Hronsou's letter had not existence; >vhen the certiiicate of Prime, Ward and Sands, had not been produced ; ivhen not a word had been said on the subject of premium. I hold iu my hand, sir, and I submit it for the iuspectiou of the committee, the original letter of the comptroller to the late governor, wliich gives liis final answei-o It says net a word alwid the extent of the demand or the rate of premium ; he puts himself on the con^struction of thk ACT, AND on that ALONE. But, sir, why waste our time on that subject? If the late governor has ever made this extensive claim, when, where, and how was it done ? I^et any man put his finger upon the proof of it. But in the name of all that is decent, let us not hear of what might have been done, and what the comptroller ?7iight have apprehended, might have been claimed.. Of reasoning like this, whatever success it may have met with else- where, I trust in God it is not calculated far this meridian. If, as the committee of ways and means say, that the comptroller might nell have " understood" that such were the claims of the late go- vernor, why, in the name of common seuse, did he not put that matter at rest, by simply asking him whether be did in fact claim that amount.? That, sir, would have decided the question. Subsequent events have clearly shewn what the answer would have been, and I fear as clearly the reason rvhy the inquiry nas not made. As early as August last, the late governor distinctly informed the comptroller, that he claimed but 13 per centum, and that he would receive do balance under the act, over ^25,000. This is admitted by the comptroller; but he says this was after the negociation >f as broken off. Indeed, sir ! And why did he not then resume the negociation ? Or Avas the state to be involved in a con- troversy, jeopardizing its quiet and subjecting its character for justice to question, on a point of etiquette raised by its comptroller ? If the amount claimet: was the difficulty, why did not that officer express to the late governor his satisfaction at jfifiding that he had misunderstood his views on that head, and seize on the opportunity thus presented, to terminate the controversy ? If that was not the difficidfy, why has it been dragged into the discussion ? I will tell you, sir. It has happened that laws deeply exciting the public interest, after a lapse of yearg, when those 29 ir.dlvidaals \7]io IvDctt the objects of the legislature, had passed awaf, have been perverted by the quibbles of casuists, and their operation de- feated. But ill cases like the present, where the intent and lueaning of tiic legislature, was fresh iu the recollection of every member of that body, some device was necessary iu order that the motives which ha^e dictated the construction of an act which defeats its original designs, should be guarded from public scrutiny. The people of tiiis state knew weH wiiat was the intention of the legislature in regard to that law; they knev.' that the construction put upon it by the comptroller, was coiitraiy to that it)t«:ntion : no sophistry could convince them otherwise, and they would nol stoop to consi«Jer the tinselled logic resorted to, to prove that Ihrydi.l not kno7v hgalli/, \ihi\\. their entire judgment approved. It was to bolster up that construction adopted wilhontrcasou to conceal its falla- cy, and by alarming the public jealousy for the interests of the treasury, that their attention was diverted from the rt^al point in controversy. iiut, sir, I will pursue this to^ic no farther, and I desist, because I trust there ir^ not one man in this committee so wretched in intellect, or so wil- fully blind, as to be really deceived in regard to it. !t is therefore the cerreciuess of the ComptrolLer's construction, *Hhat Ihc law was not intcmlcd to (ipph) to loans, when in addition to the late iiurcrnor''^ personal re "pom^ibiliti/, he likewise deposited treasury notes^" which is alone the subject of dispute, and should, iu reviewing the me- rits (;f that dispute, be the only subject of discussion; and iu enterk^g in- to the investigation, 1 confess myself embarrassed by the apprehension, that it cannot be otherwise than wearisome to the committ-ee. 1 feel, sir, that the mind of every intelligent man, must have long since become sa- tibfied of tiie fallacy of the construction, setup by the Comptroller: But J must beg the indulgence of the committee, while I attempt to establish the fact beyond controversy. [Mr. Van Beuren here entered into a mi- nute discussion of the various reasons, which liave beea assigned for and against the Comptroller's construction, and of the principles which ought to govern in the case, but which, under a full con\ictiou, that no intelli- gent man doubts that the interpretation of the act, by the Comptroller, was, to say the least of it, manifestly wrong. It is not thought necessa- ry to publish his arguments. He proceeded.] There is orte circumstance, Mr. Chairman, which has not failed to pro- duce feelings of surprise and regret in my mind, and I trust it can have no other operation in the minds thi^ committee. It is, sir, that while on the one hand, the late governor had taken the written opinions of nine counsellors, who, together, form a constellation of talent and a body of prof'issional character, not to be exceeded iu this or any other country; the comptroller had taken this important step, had assumed ground which ivent wholly to defeat a solemn act of the legislature, before the ink with which it was signed, was scarcely dry, without the acknowledged ssuac* tiou of a single responsible opinion ! I will not, for obvious reasons, ask why he did not, as^was usual to him on such occasions, take the opinion of the then law officer of the go- vernment ; but I will ask why,' when that officer was removed, and ano- ther, iu whose opinions he undoubtedly repored implicit confidence ap- pointed, he did not coasult liiin; that his cocduct in this affair, might at 30 ieasjt have tlie appearance of being guuled bj no other motives than coa- sideratioDS of biisioess. Or if he became entangieci by his first step oq this head; or if he was fearful, that by consuUiog the pieseot attoruey geoeral, he would expose the motives which had led to t\ie appoinhaent of that distinguished officer, to suspicion, why did he not take the opinion of other professional men, at the ezpense of ihis state ? It is to be regret- ted that he did not do so, much good might have resulted from it. It woirid atleasthave served to viiidicale the public justice; to have repelled the suspicion, difficult of suppression, that €very thing, io ihis devoted state, is made to bend to the purposes of party, and to have removed the "impression which exists abroad, that the highest aad most sacred offices «f our government, are too often prostituted in the service of faction. These considerations have, however, been wholly disr<3gardcd, and no justifiable reason has yet been assigned, why either of these courses was not pursued, arul I fear that the cas2 will not admit of any. The next objection raised by the committee of ways and means, to the allowance claimed by the late governor, is tbe a^ledged deficiency of proof, that his personal resptmsibility was subjected for the loans in ques- tion. I will examine this part of that report io detail, and I pledge my- self to demonstrate^ that (with the sitigle exception of the loan from the Mechanics' i}ai>k, in New-York, the evidence of which is lost by the death of tlie then cashier of that institution,) that commtttee are wholly ^vrong in this part of their report, and in most respects grossly so. {Mr* Vau Bcureu liien read the various documeuts rdatiiig to each loan, and commented on their import and legal eil'ect. Tl»eir lecgth renders lhgreemeDt. 3. Frcfm the bank of America, a similar agreement. 4. From the Farmers' and Mechanics' bank of Albany, a similar agreement. 5. From the Cily bank of New- York, a certificate from the cashier, that the late governor had made himself personally responsible for the loan, and he shewed also, from the repoit of the committee of ways and means, that he had become so, by consenting to a sale of the treasury notes for what they would fetch, contrary to the act of congress, by which all officers entrusted with treasury cotes, were held liable for their par value, and prohibited the disposal of them for kss. 6. Corporation of New- York ef$ 400,000: A certificate from T. R. Smith, Secretary of the committee of defence of said corporation, that the said loan was made upon the promise of the late governor, that he "would ipdorse the treasury notes to be delivered in his individual capa- city. 7. A second loan from the Manhattan company: A certificate from the President, that this loan was effected on die same security ag the first, and a consent also, to dispose of the treasury notes, as they might think proper. 8o A second loao from the corporation of New-York of $ 100,000i 31 A certificate from th« secretary of the committee of defence, that thelate governor had made himself personally responsible by indorsing the trea- surynotts; and concluded by sayinj^] 1 have thus, sir, I hope, to the saiislaction of every member of this cota- mittee, redeemed my pJed«i;e to demonstrate ihe palpable mistakes into Avhicb liie lionorable committee of the other liou^se liave fallen on this point, and of proving, that the persona! responsibility of the late gover- nor was pledged for the repayment of these loans, and will therefore at>> slain from farther remarks on that head. Tliere is, however, one cir- cumstance, connected witJi the last certificate of the secretary of the com- mittee of defence, so illustrative of the fine and noble feelings of that day, and artbrding so melancholy a conUast with those of the present period^ rhat I canrwt avoid adverting to it. It appears, sir, that the monies rai- sed upon that loan, were expended i'l the payment of the Jersey militia— at a momerjt when the city of JN'ew-Yoik was menaced with destruction •—when the aJarm for its safety was at its height ; the attention of our brethren of New- Jersey was directed to our protection, and' Dotwilh- alandin^ the danger to which iheh own coast was expesed, she sent a gal- lant and pf*(iiotic band of her citizen soldiers, for the defence of New- York— In common with the miAtia of our state, they were kept owt of their pay, and subjeiUed to the greatest embarrassments in obtaining sup- plies, ihrouch the inability of the general government to furnish themeaus — to'atTord reli( f in the pressing emergency, and guard against the disis-^ trous consequences which niight have /esuited from it to the service;— Gov. Tompkins, on his own responsibility, raised these monies and ex- peuded thenr as 1 have stated. The feelings which were produced by that noble act, are so well portrayed in a letter from their coramaader-, that I cannot resist Uie opporlucity of submitting it to the committee. It was thus, sir, that the men to whom the country looked for defence at that period, felt aud acted. (COPY.) Camp, Jersey Cityy Dec. 9, 1814. His ExceUency Gov. Tompkins - About leaving the post which lias been afsi^ned me by ray country, T camot avoid, in behaM* of the regiment under my coramaod, testifyia^ to vour excelleftey, the great satisfaction that tas been expressed by all, at the conduct of the state of New-York, through the individual exer-- Uons of her commander in chief, in her behalf: And through me, as their comm Oder, to return to your excellency for them and mysel/, our grate- ful acknowledgments for the favors conferred in visiting anU comtortiog us, and in paying U3 our due ; and I do not hesitate to declare, iq behalf of all that under every calamitous and dangerous situation, m which your Giiy may be placed, we shaU feel a readiness to be among the number i.ho ^haU act iu her defence, and in the defence of our commoQ country, I am. Sir, yours with esteem, ' J. W. FRELINGIIUYSEN, IcAe under your command* I confess, sir, that it is witli dilTiculty that I can repress my fcelibgi ID reriviog the recollection of those iuterestiog scenes ; and I pity, sii% from my soul I pity the wretch, who, rendered callous by the petty in- trigues of the hour, can remain insensible to their influence. Such ser- vices oaglit never to be forgotten ; but it would seem that they ai e no longer regarded. Forgotten, did I say? Tiiey are not forgotten ! It would be a libel on the honest yeomanry of this state, to suppose that they could ever cease to remember them with sentiments of the warmest gratitude. It is only by those who never in their hearts approved the glorious cause in which they were performed, to whom their author ne ver appeared more offensive, than when in the very act of perfornni!j^ them, that they are now disregarded, ridiculed and reviled. But we are next told by the honorable committee, that the late gover- nor, in etTecting these loans and the expenditure of them, acted as the agent of the general government, and that therefore the allowance ought not to be made to him. After it had been distinctly admiited, as wel! by the commissioners, Coldeu and Rogardus, that these services furnish- ed no grouiKi for legal claim against the state -, after it had also been stated in terms by the joint connniltee of the last session, in the report which is in our journals; and after a full view of that matter, the legisla- ture had considered, that although they found no legal claim, they not- withstanding presented consideratioas of such strong eqitily, as to entitle them to our consideration ; and on that avowed ground, passed the law in question. When these thing? were considered, it could scarcely have been anticipated by any one, that among all tiie pretences which might be resorted to, to defeat the operation of that law, this stale and for«gor>e conclusion would liave been again pressed into the service. But the honorable the committee of ways and meaos are not content with this. They go farther, and say, that these services do not " furnish the LEAST PRETENCE FOR A CLAIM UPON THIS STATE." I COnfcSS, sir, that I have read this pari of their report wiUi pain anrl with unfeigned regret, and do hope, for the character of the state, for the honor of human na- ture, that I am not alon«^ in that sentiment — that I am not the only man who apprehends that posterity will look upon our journal^ in this parti= cular, as upon the record of our ingratitude. Look, sir, at the state of Uie country, and of the city of New-Tork in particular, when the loans from the liauk of America, and the ether public bodies in that city, were obtained^ and reflect on the uses to which they were appropriated. The capitol of the nation had been laid in ashes by a ruthless foe, and the heads of your government driven from their occupations by his victorious arms; Baltimore had been saved by a providential interposition ; your frontiers were threatened in all direc- tions; large hostile armaments were known to be on the ocean, and jS'ew- York believed by every one to be the destined scene of their opera- tions : the invasion of that city was hourly expected. To meet this pe- rilous crisis, governor Tompkins had declined the honor and the com- parative ease of the department of state, tendered to him by the presi- dent, called from various and remote parts of the state, its best blood and its noblest spirits, for t4ie defence of New- York ; he contributed the adva^tag^ of \i\% wel! deserved popujarity and favor with the militiaj 33 AD(1 took upon himself the actual commi^nd ; but " to give the deepest '* shade to the gloomy aspect of our affairs, and add to the difficulty of " their redemptioo, the national government were literally pennyless." Kept without pay. and deprived even of the means to obtain supplieSj discontent and murmurs pervaded the camp — discontents which even (he warmth of their attachment to tlieir chief, could not subdue. At this critical moment, he applied for ihese loans ; hr offered to deposit with those banks, the most valuable securities of the government, to amounts larger than the loans which were asked, securities which could only fail with the eovernment itself. But, " tell it not in Gath, publish it Dot in the streets of A?kalon," that under circumstances like these, when the city of their fathers was threatened with destruction, and the ashes of those fathers exposed to indignity — when the venerable institutions, the monuments of the arts and the proud improvemoets of ages, were exposed to the hands of violence and the torch of the incendiary — wheu the excesses of Hampton and of Havre de Grace, were staring them in the face, and their wives and daughters were to be protected from pol- lution, — at surh a time, sir, so eminently calculated to rouse into action, the strongest feelings of their nature, these loans were refused, unless this individual, who was, as it were, a stranger in their city, would bind his body and his estate for their repayment. They would not trust the g^ Dcrnment of their country, unUas he would give his bond for its solven- cy. He did it, and the danger passed by. Turn your attention, sir, for a moment, to the north. By the ever glorious achievement of the gallant M'Douough, your northern frontier had been rescued from the grasp of the enemy : that enem) had retired discomfited and disgraced before a vastly inferior force, a force which, under the command of Generals Mooers, Strong and Macomb, had done all that men could do, but which from its numbers and its organizatiorj, afforded no adequate security against the numerous and well- disciplined bands by which they w»^re again to be attacked. The pride of the ene- my had been humbled, but his power remained unsubdued : The most vigorous exertions were making by his commanders to effect the re- There are a great variety of other matters connected with this sub- ject, which would admit of profitable discussion, but our time will not allow it. I cannot, however, refrain from bestowiug a passing remark oq one feature io the last letter of the comptroller to the committee of ways and means. I allude to his lemarkson the $200 paid to capt. Magher: To my mind, the ronduct of the comptroller in relation to this business, is more offensive than it has been in any other, because, sir, to me, it evinces d<^ep rooted and rancorous hosiility, and serves to illustrate the temper which has goveruKl him throuirhout this controversy. Take his own statement for true, and what is it ? The late governor has re- ceived a credi' of $2i>0, from the geucral government, for monies which had b-en repaid to him, and which he ought to have credited to them, but which it is su-jposed by the comptroller has not been done : the game monies wvre once included in his accounts against the state, but have never been allowed. Tlie state has no longer any interest in re- spect to this-JTiatter. The comptroller therefore stands as a volunteer ID this business, wiihout the pretence of official duties to palliate his conduct. In this character he gets abstracts of the vice president's ac- counts with the U. States, amounting to between one and tivo millions of dollars, and after a criticrd scriit'ny, he finds ground to believe that a mistake has been made against that government, to the amount of $200, and he wishes us to believe that the late governor intended to practise a deliberate fraud on the government for that trifling amount. You, sir, ^nd the members of this commiltee, all know the late governor; some of you have known him from his cradle ; and I put it to you and to them, is there a man of you, who can lay his hand upon his heart, and tell me that, supposing all that is said by the comptroller be true, he believes the late governor intended ba?ely and contemptibly to cheat the govern- ment out of these $200? Can you even think that the comptroller can have really believed that such was his design ? I know you cannot ! The comptroller himself is not infallible. The late governor has shown that he has neglected to credit him $2,200 accounted for seveo years ago, and twice since has he ofTicially reported him a defaulter for this very money. If, sir, he whose special business it is to keep the accounts of the state, justly and properly, whose life has been principal- ly spent in the intricacy of accounts, and whose fiat is made the standard of cotrectdess, can com.mit errors more gross and palpable than those he 80 rigidly condemns, common charity should admonish him to cast no ^tone at his neighbor, and the world will reverse the harshness of his etiictures, when they reflect upon the mauifold difficulties and perplexi- ties tinder which the late governor has labored. I have done rtr ; but before I sit down I hope the committee will bear tilth me, while I submit a^ingle reufark io regard to myself; they wil! 37 ilo me the justice to admit, that it is oot ofteo that I trouble tbetQ''on that subject. It is true, sir, that I have taken no comraon interest in this cod- troversy, and that I have sometimes evinced a warmth of feeling in re- gard to it, justified, I hope, by circumstances. But I feel that I have a ri^ht to ask, at the hands of ilns committee, that they should exempt me from the imputation of being in any degree influenced by personal considerations. 1 know not why I should be, for I can say with truth, that I never in my life received either a personal or a political favor, from the distinguished individual whose case is under consideration. Wlien those, sir, who now assail him with such rancorous virulence, were bnsking in the sunshine of his favor, and feeding on his particular patronage, I knew him but as the head of that political family of which I was a humble member. In ihe day when these men were thronging around him, each endeavoring to outdo the other in professions of devotion and friendship, I had not even the satisfaction of regarding him among the Dumber of my personal friends. It was only, sir, after his esertions for his country had involved him in difficulties, which seemed insurmounta- ble ; when he was deserted by those, who no longer considered him as the fountain of patronage they enjoyed or expected, that I felt myself cal- led upon to take a p articular interest in his affairs. I have done so, sir, and in a course dictated by private feeling and a sense of public gra- titude, I trust no undue acrimony has been exhibited towards his oppo- nents. True it is, sir, that occasionally, when I have found him sur- rounded by harpies, worming themselves into his unsuspecting confi- dence, and collecting, with the industry of bees, every little circumstance, through which they may hope to blast, not only his character and lace- rate his lcelinc:8, but destroy the happiness of his family, I have experienced sensations of strong resentment, but 1 hope my judgment has not been per- verted nor my sense of justice impaired. Upon a deliberate review of his conduct, I believe him to be the most injured of men, anr' if my hum- ble efforts have contributed in the smallest degree to sustain him against the unnatural combination with which he is struggling ; to have enlivened the sympathies of his friends, or blunted one feeling of malevolence which rankled in the hearts of his enemies, my satisfaction will be complete--and this act of my life, sir, will not be the least pleasant of my reflections, Dor the first to be blotted from my memory. 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