The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-27

toned. from the district attorney, .. 10 The snoa
protests &C. and TO decide whether there was any l
reason Tor waiting any longer than the acts Of Congr
point out. before bringing the collectors accounts In
final settlement and a collection of all no, h CON-
sersy or doubt Ga these points supposed he wo,l1
act according 10 his Of duty under The .
and not expect any special instructions from the Seer
isry, as none such are required by the laws had Al
ready given the general directions, or made The pen.,
request before mentioned; not because they were requ
ed by any acts Of Congress- usual to be given
when collectors quit Office, is the day Of the Conn
toller IN such cases. TO proceed TO make settlement,
and require collections without such instructions; bu,
gave them for the stated, 10 substance in the
special report viz that the hand, as stated
in the last return OF the collector sppesed
large and the explanation gwen respect il BY the
collector alone, did not to me entirely satsfacor
without further inquiry into The subject by the Comp.
| troller
" took no further steps in relation 10 The sob;ect NV
SELF the business belonged different officers OF tina
Department: first, the accounting officers to ascertain
what due and then the Solicitor through the dis
tct attorney, TO cause the balance be secured and
collected alter the Comptroller reported to him in con.
iormy TO the existing laws"
To say that there was absence OF suspicion on the
part OF the Comptroller IN regsrd to Mr. Swar,wout's
accounts appears 10 involve most negligent and Oh
vious disregard Of every fact that anspred
April and November, relative TO those accounts. And,
besides. want Of suspicion Of iDdey in the collectors
accounts could furnish for known neglect Of
the law requiring their return TO the Department There
must have been only suspicion, but actual know.
ledge by the Comptroller. from the LIST Of July onwards
that the law had been violated IN the for set.
Element Of this important account Even the newness
OF the Comptroller his Office furnishes no apology in
this respect as, take the Office Of Comptroller be had
just left the colectorshp of PhsdelIhia, where the
law must have been made familiar to him enioinpc ne
for settlement within three months of all the col
leciors' accounts In whatever light viewed the case
exhibits extraordinary neficency and Deglec, OF duty
il not mystery ALSO which the committee have not
been able to solve. The law and duties Of this I'M
poant Office have not been executed the nation had
reason TO expect and believe they were and the pub.
lie money has consequently been unguarded and plum
dered with impuniiy
In yet another aspect, the nefficency OF the Comp
trolers department, ss at peIsent administered has
been most slnguiary manifested
A searching scrutiny made by the Comptroller
and Solicitor of the Treasury, at New York, INTO the
causes why Mr.. Swartwou,'s defslcaons escaped the
immediate detection Of the naval officer at New York
They found to be attributable in the first instance,
the Of proper execution Of the duties Of that Of
fee, and came to the conclusion that instructions
necessary to render the Office efficient check
upon the collectors accounts. Immediately thereafter
| on the 10Th Of November soon as the Comptroller
had returned TO Washington, he began TO issue his
instructions, the shape Of circulars to the naval Off
GER First, as will appear by reference to the docu-
ments embodied Me testimony OF Mr., Coe, deputy
naval officer at New York, Committees journsl.) the
| Comptroller issued what Damed.by him Partial
Circular" dated November TO- 1888; the same day
another which he denominsted :" Circular" On the
18th OF the month. he issued another, styled by
him, Circular napai officers" On the 18th he Is
sued another, called Supplemental circular 10 ndral
officers" On the 4h, and again on the 24h Of Decem-
Der, will also been seem the naval officer wrote the
Comptroller, effect that his partial supplemental and
other circulars impracticabe, and asked for eI-
plantations &c. On the 27th the Comptroller wrote,
in reply, that "by tomorrow's mail you will be fur
nshed with instructions the manneh in which you
proceed &c. And, accordingly, the Goth Of
December, another effort made, under the caption
OF Circular 10 narat officers" Whether, the
time, any light shed not by the naval officer
upon the Comptrolers administration of his Office IN
The shape OF exposure Of the impracticabity and
inapplicablity Of the latter document does appear
Of record 1t appears however, that the Sd Of jan
uary, the Comptroller wrote him letter, the
Of suspension Of the last circular, thus Before the
arrangements concluded for making the examins-
tons directed in my letter Of the 26h ultimo, is
deemed necessary by the Secretary Of the Treasury
that you should make to the Department specific
recommendation in regard to the rate Of increase pro
posed be made the compensation Of the respective
clerks who TO he employed in that duty. You will
please therefore, furnish me with requisite inorna-
ton 7"
On the 18th OF January. the nava officer informs the
Comptroller in regard TO his theory OF dschsrgng
the duties Of naval officer, embodied in this multiplicity
Of circulars, &c. as follows:
81 of the opinion that will require at least six Of
the clerks in the naval Office to discharge those extra
duties, while at the tme they will be expected
to perform the ordinary duties which they have been and
are now performing" and proposes the sum OF ~ 600
additional compensation.
On the l7th Of February, in the examination of the
deputy naval officer before the committee, with the pre-
ceding partal circular" Circular circular TO naval
officers" Of December Is, Supplemental circular to
naval officers" and circular to naval officers. OF Dec
| &c, before the witness, he Intercepted by Mr.
Smith, aud answered follows:
Question g. Under thc eIishng system Of the naval
Office is the naval officer enabled determine, either
what amount Of bonds have been taken by the collector
for duties, in any quarter who parties to SAID
bonds, the dates Of such bonds, when they are
payable or when any such bonds paid, or whether
the collector does or not account truly Tor bonds that
that have been paid
Answer In answer to the sixth interrogatory have
TO state, that the naval Office under its existing system
is not enabled either determine what amount OF bonds
have been taken by the collector for duties IN any quar-
ter who the parties to said bonds or the dates
said bonds, or when they payable, or when such
bonds paid, whether the collector does or does not
account truly for such bonds.
Such recorded specimens Of ineflicency would seem
TO indicate that, whether the Comptroller be attentive
or negligent the duties Of his Office, the Government
remain equally exposed to the frauds and pccuIa-
tions Of dishonest collector the port Of New York
And ye. the law Of 1899, defining the records and
checks upon the collector, which shsl be kept IN isc
naval Office is so plain that the Comptroller himself
when looking at the law, and apart from his own pro-
posed mode Of executing il, was constrained to say m
his circular TO naval officers under date Of December To-
after recng the language Of the law Had The books
designated above been kept, and the quarterly eHamna-
tons and comparisons been duly made by The hsNd
officer it is scarcely possible the dealcatlons IN the &C.
counts Of the late collector at New York, (Sam"ei
Swarwoui) could have taken place. or SO long escaped
detection.
The committee believe that the House and country
will alike readily discern the only proper remedy when
such an exposition OF and ferbleness imPerous
demands =, also The quarter whence it must proceed
| From the preceding evidence the committee report
| the follovinc facts as established: