Comptroller

Cabinet member: 1845 - 2003

The Comptroller was the state’s chief fiscal officer. The office, which was created in the 1838 Constitution and implemented with statehood in 1845, assumed the duties of the Territorial Auditor of Public Accounts.  The Comptroller's Office examined, audited, and settled all accounts, claims, and demands against the state.  It supervised banking institutions, sale of securities, and collection of revenue and taxes.  The Comptroller wrote warrants for payment against the state treasury and compiled annual reports for the Governor and Legislature on state expenditures and trust funds. The duties of the Comptroller's Office were transferred to the Dept. of Banking and Finance in 1969 with the Comptroller serving as the head of the Department.   The office was elected by the Florida Legislature until 1865, when it became a popularly elected office. On January 7, 2003, the office of Comptroller was combined with the office of Treasurer to form a Chief Financial Officer.

• Nathanial P. Bemis
  (July 23, 1845 - August 26, 1845) and
  (January 2, 1847 - July 24, 1847)
• Hugh Archer
  (August 26, 1845- January 2, 1847) and
  (July 24, 1847 - December 28, 1847)
• Simon Towle (December 28, 1847 - January 25, 1851)
• John Beard
  (January 25, 1851 - April 3, 1854) and
  (January 17, 1866 - August 29, 1868)
• Theodore W. Brevard
  (April 3, 1854 - November 27, 1854)
  (January 24, 1855 - December 14, 1860)
• James Tillinghast Archer (November 27, 1854 - January 24, 1855)
• Robert C. Williams (December 14, 1860 - May 26, 1863)
• Walter Gwynn (May 26, 1863 - January 17, 1866)
• Robert H. Gamble (August 29, 1868 - January 15, 1873)
• Clayton Cowgill (January 15, 1873 - January 12, 1877)
• Columbus Drew (January 12, 1877 - January 13, 1881)
• William D. Barnes (January 13, 1881 - May 1, 1890)
• William D. Bloxham (May 1, 1890 - January 3, 1897)
• William H. Reynolds (January 3, 1897 - July 29, 1901)
• A. C. Croom (July 29, 1901 - February 17, 1912)
• William V. Knott (February 17, 1912 - January 2, 1917)
• Ernest Amos (January 2, 1917 - January 3, 1933)
• J. M. (James Martin) Lee (January 3, 1933 - October 9, 1946)
• Clarence M. Gay (October 9, 1946 - April 11, 1955)
• Ray E. Green (April 11, 1955 - September 1, 1965)
• Fred Otis Dickinson (September 1, 1965 - January 7, 1975)
• Gerald Lewis (January 7, 1975 - January 3, 1995)
• Robert Milligan (January 3, 1995 - January 7, 2003)

 Nathanial P. Bemis (July 23, 1845 - August 26, 1845) and (January 2, 1847 - July 24, 1847)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882

 Hugh Archer (August 26, 1845- January 2, 1847) and (July 24, 1847 - December 28, 1847)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 Simon Towle (December 28, 1847 - January 25, 1851)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 John Beard
(January 25, 1851 - April 3, 1854)
(January 17, 1866 - August 29, 1868)

[1796 - 1876]

Florida Photographic Collection:

• Images related to John Beard.
  • Search Beard, John, 1797-1876 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 Theodore W. Brevard
(April 3, 1854 - November 27, 1854)
(January 24, 1855 - December 14, 1860)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 James Tillinghast Archer (November 27, 1854 - January 24, 1855)

[1819-1859]

Florida Photographic Collection:

• Images related to James T. Archer.
  • Search Archer, James T., 1819-1859 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 151 Office of the Secretary of State
  • S 24 Secretary of the Territory and Secretary of State letterbooks, 1830-1865, 1889-1905, 1922-1926
  • S 1325 Secretary of the Territory and Secretary of State incoming correspondence, 1831-1917
• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

Other repositories:

• Family Papers, 1843-1869. Special Collections, Strozier Library, Florida State University.

 

 Robert C. Williams (December 14, 1860 - May 26, 1863)

Florida Photographic Collection:

• Images related to Robert C. Williams.
  • Search Ha00468 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 Walter Gwynn (May 26, 1863 - January 17, 1866)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

 Robert H. Gamble (August 29, 1868 - January 15, 1873)

[1813-1906]

Florida Photographic Collection:

• Images related to Robert H. Gamble.
  • Search Gamble, Robert in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 49 Territorial and state military expenditures, 1839-1869
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892
• RG 900000 Manuscripts
  • M72-7 Gamble Family history notes, 1898

 Clayton Cowgill (January 15, 1873 - January 12, 1877)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

Other repositories:

• Report of Comptroller and the report of Treasurer of the State of Florida, 1874, 1877 (microfilm). State Library of Florida, Tallahassee.
• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Columbus Drew (January 12, 1877 - January 13, 1881)

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 554 Correspondence, 1845-1906
  • S 559 Daybooks, 1831-1880
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 William D. Barnes (January 13, 1881 - May 1, 1890)

[1830-

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 148 Railroad and telegraph tax returns, 1887, 1916
  • S 554 Correspondence, 1845-1906
  • S 564 Warrants, 1845-1882
  • S 565 Vouchers, 1846-1892
  • S 1007 Closed bank ledgers, 1889-1949
• RG 1001 Executive Council
  • S 82 Proceedings, 1862

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 William D. Bloxham (May 1, 1890 - January 3, 1897)

[1835-1911]

Florida Photographic Collection:

• Images related to William D. Bloxham.
  • Search Bloxham, William Dunnington, 1835-1911 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 101 Territorial and State Governors (1820-1929 )
  • S 32 Territorial and State Governors letterbooks, 1836-1909
  • S 577 State governors' incoming correspondence, 1857-1888
• RG 350 Comptroller's Office
  • S 554 Correspondence, 1845-1906
  • S 565 Vouchers, 1846-1892
  • S 1007 Closed bank ledgers, 1889-1949
  • S 1007 Closed bank ledgers, 1889-1949
• RG 690 State Board of Pardons
  • S 158Pardon, commutation, and remission decrees, 1869-1909
• RG 900000 Manuscripts
  • M77-157 Papers, 1896-1911
  • M77-165 Financial papers, 1875-1878
  • M92-1 Call family and Brevard family papers, 1788-1925

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

Published materials:

• Carson, Ruby. “William Dunnington Bloxham: Florida’s Two-Term Governor." MA Thesis, University of Florida, 1945.
• Johnson, Kenneth. “The Administration of William Dunning Bloxham, 1881-1885” MA Thesis, Florida State University, 1959.

Related Links:

• William D. Bloxham, Florida Governors' Portraits, Museum of Florida History.

 

 William H. Reynolds (January 3, 1897 - July 29, 1901)

[1825-]

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 64 Closed bank records, 1898-1942
  • S 554 Correspondence, 1845-1906
  • S 1007 Closed bank ledgers, 1889-1949
• RG 690 State Board of Pardons
  • S 158Pardon, commutation, and remission decrees, 1869-1909

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 A. C. Croom (July 29, 1901 - February 17, 1912)

[? -1912]

Florida Photographic Collection:

• Images related to A. C. Croom.
  • Search Croom, A. C., d. 1912 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 64 Closed bank records, 1898-1942
  • S 554 Correspondence, 1845-1906
  • S 1007 Closed bank ledgers, 1889-1949
• RG 690 State Board of Pardons
  • S 158Pardon, commutation, and remission decrees, 1869-1909
• RG 940 Joint Legislative Committees
  • S 654 Testimony of witnesses appearing before the Commission for the Investigation of the Acts and Doings of the Trustees of the Internal Improvement Fund, 1907

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 William V. Knott (February 17, 1912 - January 2, 1917)

[1863-1965]

Florida Photographic Collection:

• Images related to William V. Knott.
  • Search Knott, William Valentine, 1863-1965 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 64 Closed bank records, 1898-1942
  • S 148 Railroad and telegraph tax returns, 1887, 1916
  • S 1007 Closed bank ledgers, 1889-1949
• RG 900000 Manuscripts
  • M86-36 Knott Family Papers, 1845-1980

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Ernest Amos (January 2, 1917 - January 3, 1933)

[1867-1943]

Florida Photographic Collection:

• Images related to Ernest Amos.
  • Search Amos, Ernest, 1867-1943 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 64 Closed bank records, 1898-1942
  • S 427 Intangible tax assessment subject files, 1932-1934, 1961-1966
  • S 666 File index, 1925-1929
  • S 737 Fiscal records, 1929-1966
  • S 1007 Closed bank ledgers, 1889-1949
  • S 1060 Railroad and telegraph license tax ledger, 1926-1955

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 J. M. (James Martin) Lee (January 3, 1933 - October 9, 1946)

[1881-1946]

Florida Photographic Collection:

• Images related to J. M. (James Martin) Lee.
  • Search Lee, James Martin, 1881-1946 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 342 Treasurer's Office
  • S 378 Cashier daily record books, 1939-1972
• RG 350 Comptroller's Office
  • S 64 Closed bank records, 1898-1942
  • S 181 Accounts and disbursement code books, 1939-1960
  • S 427 Intangible tax assessment subject files, 1932-1934, 1961-1966
  • S 669 School account files, 1940
  • S 737 Fiscal records, 1929-1966
  • S 1007 Closed bank ledgers, 1889-1949
  • S 1060 Railroad and telegraph license tax ledger, 1926-1955
  • S 1397 County tax ledgers, 1933-1942

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Clarence M. Gay (October 9, 1946 - April 11, 1955)

[1903-1972]

Florida Photographic Collection:

• Images related to Clarence M. Gay.
  • Search Gay, C. M. (Clarence Myers) 1903-1972 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 342 Treasurer's Office
  • S 378 Cashier daily record books, 1939-1972
• RG 350 Comptroller's Office
  • S 114 County tax rolls and tax assessment ledgers, 1946-1958
  • S 179 Sales and use tax subject files, 1951-1966
  • S 181 Accounts and disbursement code books, 1939-1960
  • S 426 Campaign literature, 1947-1948
  • S 737 Fiscal records, 1929-1966
  • S 1007 Closed bank ledgers, 1889-1949
  • S 1060 Railroad and telegraph license tax ledger, 1926-1955

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Ray E. Green (April 11, 1955 - September 1, 1965)

[1899-1992]

Florida Photographic Collection:

• Images related to Ray E. Green.
  • Search Green, Ray E., 1899-1982 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 342 Treasurer's Office
  • S 378 Cashier daily record books, 1939-1972
• RG 350 Comptroller's Office
  • S 114 County tax rolls and tax assessment ledgers, 1946-1958
  • S 179 Sales and use tax subject files, 1951-1966
  • S 181 Accounts and disbursement code books, 1939-1960
  • S 425 Retirement and investment files, 1957-1967
  • S 427 Intangible tax assessment subject files, 1932-1934, 1961-1966
  • S 737 Fiscal records, 1929-1966

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Fred Otis Dickinson (September 1, 1965 - January 7, 1975)

[1922-1998]

Florida Photographic Collection:

• Images related to Fred Otis Dickinson.
  • Search Dickinson, Fred O. (Fred Otis), 1922-1998 in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 342 Treasurer's Office
  • S 378 Cashier daily record books, 1939-1972
• RG 350 Comptroller's Office
  • S 179 Sales and use tax subject files, 1951-1966
  • S 425 Retirement and investment files, 1957-1967
  • S 427 Intangible tax assessment subject files, 1932-1934, 1961-1966
  • S 1646 News report and interview video and audio tapes documenting the work of the Comptroller's Office, 1970-1992

Other repositories:

• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Gerald Lewis (January 7, 1975 - January 3, 1995)

[1934- ]

Florida Photographic Collection:

• Images related to Gerald Lewis.
  • Search Lewis, Gerald (Gerald A.) in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 1646 News report and interview video and audio tapes documenting the work of the Comptroller's Office, 1970-1992
  • S 1731 Travel and speech records, 1976-1980
  • S 1740 Legislative affairs subject files, 1989-1995
  • S 1752 Reading and correspondence files, 1994 - 2002

Other repositories:

• Money Matters newsletters, 1981-1983. State Library of Florida, Tallahassee.
• Annual Report of the Comptroller, 1874, 1877-1878, 1881, 1883, 1885-1901, 1908-1994. State Library of Florida, Tallahassee.

 

 Robert Milligan (January 3, 1995 - January 7, 2003)

[1932 - ]

Florida Photographic Collection:

• Images related to Robert Milligan.
  • Search Milligan, Robert F., 1932- in the Florida Photographic Collection.

Collections at the State Archives of Florida:

• RG 350 Comptroller's Office
  • S 1740 Legislative affairs subject files, 1989-1995
  • S 1752 Reading and correspondence files, 1994 - 2002
  • S 1902 Schedule and trip files, 1994-2000
• RG 120 State Board of Administration
  • S 2085 Tobacco investment analysis files, 1994-2001

Other repositories:

• Comptroller's Florida Newsletters, 1996-1998. State Library of Florida, Tallahassee.