T. Coleman Andrews
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Thomas Coleman Andrews (February 19, 1899 – October 15, 1983) was an American
accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
, state and federal government official, and the States' Rights Party candidate for
President of the United States The president of the United States (POTUS) is the head of state and head of government of the United States. The president directs the Federal government of the United States#Executive branch, executive branch of the Federal government of t ...
in
1956 Events January * January 1 – The Anglo-Egyptian Sudan, Anglo-Egyptian Condominium ends in Sudan after 57 years. * January 8 – Operation Auca: Five U.S. evangelical Christian Missionary, missionaries, Nate Saint, Roger Youderian, E ...
.


Early and family life

Andrews was born in
Richmond, Virginia Richmond ( ) is the List of capitals in the United States, capital city of the Commonwealth (U.S. state), U.S. commonwealth of Virginia. Incorporated in 1742, Richmond has been an independent city (United States), independent city since 1871. ...
, to Cheatham William Andrews (a driver who rose to overseer of a livery stable) and his wife (Dora Lee Pittman), although the family also traced its descent from Elizabethan cleric Lancelot Andrewes. He had an older brother, Edgar L. Andrews (1897-1950) and a younger brother, Ramon Washington Andrews (1903–1974). Thomas Coleman Andrews married Rae Wilson Reams (1900–1989), and they had two sons: Thomas Coleman Andrews Jr. and Wilson Pittman Andrews (1929–2012; he would become a U.S. Coast Guard officer and entrepreneur).


Career

After graduating from John Marshall High School in Richmond in 1916, Andrews worked as an office boy at Armour meat packing company in Richmond. He then studied accounting privately, worked with a public accounting firm, F.W. Lafrentz & Company, and was certified as a CPA in 1921. Andrews formed his own public accounting firm in 1922. He went on leave from his firm in 1931 to become the auditor of public accounts for the Commonwealth of
Virginia Virginia, officially the Commonwealth of Virginia, is a U.S. state, state in the Southeastern United States, Southeastern and Mid-Atlantic (United States), Mid-Atlantic regions of the United States between the East Coast of the United States ...
, a position he held until 1933. He then became the accounting member of the Public Utilities Rate Study Commission of Virginia. He also took leave in 1938 to serve as controller and director of finance for his home city, Richmond. During World War II, as his sons enlisted in the Air Corps and Coast Guard, Andrews served in the office of the Under-Secretary of War as a fiscal director, and in 1942 was assigned to the staff of the Contract Renegotiation Division in the Office of the Undersecretary of the Navy. He joined the
United States Marine Corps The United States Marine Corps (USMC), also referred to as the United States Marines or simply the Marines, is the maritime land force service branch of the United States Department of Defense. It is responsible for conducting expeditionar ...
in 1943, which lent him to the State Department, and so he worked as an accountant in North Africa and then was a staff officer in the Fourth Marine Aircraft Wing, achieving the rank of major before his retirement. Andrews then joined the U.S. General Accounting Office and became the first director of its Corporation Audits Division, then returned to private practice in Richmond in 1947. In addition to continuing to work with T. Coleman Andrews & Company (founded in 1922), he founded Bowles, Andrews & Towne (actuaries and pension fund consultants) in 1948) and Andrews and Howell (management engineering consultants) in 1952. He was active in the AICPA, serving as its treasurer (1926–1927), vice president (1948–49), and president (1950–51), and was also a member of its council and executive committees, including the GABF, and received its gold medal award in 1947. He was AICPA's representative to the Second International Congress of Accountants in 1926 and chairman of the Accounting and Auditing Study Group of the Hoover Commission in 1948 and then was chairman of the Virginia Citizens Committee for the Hoover Report. He accepted an appointment as
Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by United States Congress, Congress as part of the Reven ...
in 1953, becoming the first CPA to hold that office. He left the position in 1955, stating his opposition to the
income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...
. Andrews ran for president as the States' Rights Party candidate in the election of 1956; his running mate was former Congressman
Thomas H. Werdel Thomas Harold Werdel (September 13, 1905 – September 30, 1966) was an American politician and lawyer who served as an California State Assembly, assembly member and United States House of Representatives, Representative from California as a me ...
. Andrews won 107,929 votes (0.17% of the vote),1956 Presidential General Election Results
/ref> running strongest in the state of Virginia (6.16% of the vote), winning Fayette County, Tennessee and
Prince Edward County, Virginia Prince Edward County is located in the Commonwealth (U.S. state), Commonwealth of Virginia. As of the 2020 United States census, 2020 census, the population was 21,849. Its county seat is Farmville, Virginia, Farmville. History Formation an ...
. While running for office, Andrews was a trustee and visiting lecturer of the University of Virginia's Graduate School of Business Administration (1955–56). In 1965, Andrews retired from his accounting businesses and worked with his sons in organizing a variety of service enterprise firms. He was a founding member of the John Birch Society and served on its national council. His son Thomas Coleman Andrews Jr. would become a prominent political organizer and segregationist who thrice won election to the
Virginia House of Delegates The Virginia House of Delegates is one of the two houses of the Virginia General Assembly, the other being the Senate of Virginia. It has 100 members elected for terms of two years; unlike most states, these elections take place during odd-numbe ...
in the 1960s and supported Alabama Governor George C. Wallace for president in 1968.


Death, honors and legacy

Andrews survived his wife by more than a decade before he died in Richmond. During his lifetime, Andrews received honorary legal degrees from the University of Michigan in 1955 and from Grove City College in 1963. He also received an honorary Doctor of Commercial Science from Pace College in 1954 and an honorary Doctor of Science degree from the University of Richmond, as well as the Department of the Treasury's Alexander Hamilton Award (1955).Biography at OSU's Accounting Hall of Fame
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References


External links



* * ttps://scua.uoregon.edu/repositories/2/resources/2041 T. Coleman Andrews papersat the University of Oregon {{DEFAULTSORT:Andrews, T. Coleman 1899 births 1983 deaths 20th-century American far-right politicians American accountants American segregationists Military personnel from Richmond, Virginia Politicians from Richmond, Virginia Candidates in the 1956 United States presidential election 20th-century American politicians United States Marine Corps officers United States Marine Corps personnel of World War II Neo-Confederates John Birch Society members