Research

Scope and Content Note

Abstracts of expenditures by resident and division engineers were submitted monthly to the Canal Commissioners.

Each abstract lists vouchers by number and gives: date; to whom paid; for what purpose (usually salaries of assistant engineers, rod men, draughtsmen, tape men, surveyors and other employees); amount paid; and location of the work. The abstract is accompanied by receipted vouchers. Legislation of 1819 required the Canal Commissioners to account with the Comptroller annually for all monies paid to contractors, engineers and others. A law of 1813 empowered the Comptroller to require statements of account from all persons receiving money, securities, or other property of the State.