The principal topics discussed by Mr. Clarke in his first and only report as Comptroller of the Currency, were the evils resulting from a redundant and irredeemable currency and an adjustment of the tariff so as to prevent a drain upon the gold resources of the country by an excess of imports over exports.

A discussion of the tariff, while seemingly out of place in a report of the Comptroller of the Currency, had a direct bearing in this instance upon the subject under consideration by Mr. Clarke - the resumption of specie payments.

The unwritten history of the Comptroller's office is authority for the statement that the Comptroller and the Secretary of the Treasury were not in harmony in their views on the tariff question, and that the relations between the Comptroller and his deputy were also strained, which made the position of the former decidedly unpleasant and led to his early resignation and retirement from the service, and the appointment of the Deputy Comptroller, Hiland R. Hulburd, his successor.