The Southwestern Historical Quarterly, Volume 41, July 1937 - April, 1938 Page: 226
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Southwestern Historical Quarterly
actually to come into his keeping, but Texans were optimistic in
1835. Joshua Fletcher was chosen treasurer pro term. of the pro-
visional government,8 and was later given the permanent appoint-
The Council soon came to dislike the constant consideration of
financial matters involving only a very few dollars, and December 1,
the committee on state and judiciary proposed a measure simpli-
fying the procedure of drawing drafts on the treasurer. The com-
committee on finance was to draw an order on the treasurer for any
account owed by the government, which order was to be signed
by the chairman of the committee, and was to be a sufficient
voucher in settlement of accounts with the treasurer. The com-
mittee on finance was to report all such orders to the Council in
order that they might be placed on record.4 Governor Smith
thought that the new method was more simple than wise, and
was also convinced that it placed too much authority in the hands
of the committee. He accordingly vetoed the measure. The Coun-
cil, however, was determined to free itself from the continuous con-
sideration of trivial accounts, and proceeded to pass the ordinance
over the veto.'
The finance committee had no desire to take upon itself the
entire burden cast aside by the Council, and, December 11, Henry
Millard, the chairman of this committee, offered a resolution cre-
ating a standing committee on public accounts, "to consist of one
member from each of the principal standing committees, except
the committee of finance, with the chief clerk of the state and
judiciary and finance committees, who shall act as clerk or sec-
retary of said committee of public accounts." It was the duty of
this committee to "receive, audit, and register" the accounts pre-
sented to the Council, keep an accurate record of them, and report
twice each week." The resolution was adopted, and Royall, Parker,
West, and Kerr were appointed to serve on the new committee.
The system was still unsatisfactory, and December 26, Wyatt
Hanks presented an ordinance creating the offices of auditor and
comptroller of public accounts. The measure was passed by the
3lbid., I, 592.
4lbid., I, 950.
5Ibid., I, 645.
6Ibid., I, 652.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 41, July 1937 - April, 1938, periodical, 1938; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101103/m1/248/: accessed April 26, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.