The custom seems to have grown up in these degenerate times to make the term of the deputy co-terminous with that of Comptroller. This is of doubtful propriety. Too many men of tried integrity, familiar with their duties, cannot be retained in such an office. But the danger which would naturally be expected from a frequent change in both Comptroller and deputy has thus far been avoided by the retention, through succeeding administrations, of some of the most important clerks. Willis E. Merriman has now been in service in the Comptroller's office for thirty-one years, and, having worked up from the lowest to the highest service in the department, is familiar with all its details, and his services have thus become indispensable. Upon the creation of the office of Second Deputy Comptroller, in 1895, he was appointed to that position, and he has since discharged its duties with the fidelity and intelligence with which every Comptroller for many years has found him fortunately endowed. No sketch of the office is complete without mention of George H. Birchall. He came into the office in 1883, at the time of the abolition of the Canal Auditor's office. He had served seventeen years in the last-named office. He has had charge of the canal accounts since their transfer to the Comptroller's office, and has rendered most efficient service. Messrs. Williams and Bliss came into the office in 1877, and Mr. Graham in 1882. Several employees have been in the department's service for six or eight years or more, and no department of the State government is better equipped with honest, faithful, public servants than is the Comptroller's office. [Illustration: James A. Roberts (signature) _30th COMPTROLLER_]