Research

Scope and Content Note

Vouchers for canal expenditures were submitted for audit to the Comptroller (prior to 1848 and after 1883) or to the Chief Clerk or Canal Auditor (1848-1883) by the Canal Commissioners, superintendents of repairs, engineers, toll collectors, Canal Appraisers, and other canal officials.

The vouchers vary greatly in form; some are handwritten, most printed, but all give name of payee, nature of expenditure, and amount of payment. The vouchers previous to ca. 1890 were originally bundled by month, with the wrapper bearing name of payee, date, amounts of each voucher, and total amount. After that date vouchers are numbered on the dorso side and filed in that order. Attached to the vouchers are bills, invoices, orders to pay, and letters. The vouchers include many "Refunding Vouchers" for refund of overpaid tolls. The vouchers were boxed with an attached label bearing dates of vouchers within (often the date is wrong by several years). The boxes prior to 1883 were labelled "Canal Auditor vouchers." Those after 1883 were labelled "Comptroller's vouchers on account of Canal Fund." There are very few vouchers from before 1853.