Research

Scope and Content Note

Abstracts of expenditures by Canal Commissioners were submitted monthly for audit by the Comptroller's office.

Each abstract lists vouchers by number and gives name of payee, nature of expenditure, and amount. The abstracts include every sort of expenditure for canals, such as ordinary repairs carried out by Superintendent of Repairs, new construction, repair of breaks in the canal, damages to adjacent lands, equipment for offices of toll collectors and weigh masters, building of state boats, advertising for proposals, etc. Each abstract includes an affidavit of the Canal Commissioner that the accounts are correct; accompanying it are the original receipted vouchers. Sometimes invoices and letters are attached. Most of the abstracts and vouchers were originally bundled by month, the wrapper bearing the name of the Commissioner, inclusive dates, and total amount of vouchers. The series also contains some Canal Fund abstracts and vouchers.