| Record
Group: |
Department
of Treasury |
| Subgroup: |
State Treasurer's Office |
| Series: |
Miscellaneous
Papers of James Ewing and Aaron Dunham, Auditors of Accounts, 1780-1788 |
| Accession
#: |
Unknown |
| Series
#: |
STSTR019 |
| Guide
Date: |
rev.
6/2004 [EC] |
| Volume: |
0.2
c.f. [16 items] |
Contents
Content
Note
James
Ewing was elected first Auditor of Accounts at a joint meeting of
the legislature on 25 December 1779—the same day the law establishing
the office was passed. Ewing served as Auditor until his resignation
on 28 November 1785, at which time Aaron Dunham was elected his
successor.
The responsibility for auditing state government finances was first
codified during the Revolutionary War by an act of the legislature
dated 22 June 1778 (Laws of 1778, Chap. XXXV). This law established
a three-man committee for collecting, adjusting, and settling the
public accounts of the state. However, with wartime finances becoming
more complicated, the legislature replaced the committee in December
1779 with an Auditor of Accounts to be elected at a joint meeting
of the legislature (Laws of 1779, Chap. CLXXX). The 1779
act gave the auditor the responsibility and authority to examine--by
subpoena if necessary--all accounts of state expenditures and income.
The law also required that the records of the former accounts committee
be delivered to the new state auditor.
Subsequent legislation enacted in the 1780s defined in greater detail
the auditor's authority over the accounts of a variety of officials,
including county clerks, sheriffs, commissioners of forfeited estates,
and army contractors and paymasters. The auditor's importance appears
to have waned in the 1790s, perhaps because the coming of peace
and federal assumption of state debts greatly simplified New Jersey's
finances. The office of Auditor of Accounts was dissolved by the
legislature in 1798 (Laws of 1798, Chap. DCCXL), and its
records, and most of its responsibilities, were transferred to the
Secretary of State.
|
| Letters
to James Ewing |
| 1. |
Thomas
Denny, [no date]. |
| 2. |
Enos
Kelsey, 9 March 1780. |
| 3. |
Joseph
Borden, 22 May 1780. |
| 4. |
Richard
Ludlow, 13 July 1780. |
| 5. |
Thomas
Denny, 7 July 1780. |
| 6. |
M.
Barker, 18 October 1780. |
| 7. |
Enos Seeley, 8 November 1780. |
| 8. |
Isaac
Woodruff, 11 December 1780. |
| 9. |
Joseph
Borden, 9 March 1781. |
| 10. |
Richard
Wescoat, 9 March 1781. |
| 11. |
Joseph
Lewis, 15 March 1781. |
| 12. |
Ephraim
Darky, 12 June 1781. |
| 13. |
Azariah
Dunham, 10 August 1781. |
| 14. |
Thomas
Carpenter, 28 August 1781. |
| 15. |
Robert
Ogden Jr., 21 October 1782. |
|
| Report
of Aaron Dunham |
| 16. |
Accounts
of Cornelius Haring and Abraham Brewer, 19 November 1788. |
|