The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-04-06

Swsrtwout to refund those same duties i i true hst
on being informed by the saceessor Of Mr.. Swsnwos
that be had borrowed Of tbs Latter the Of 2ooOO
Cor the purpose OF these payments the Secretary under
date or April 81 1888. expressed hope reply, 'that
Mr. Swartwout would consider thai sum as payment
10 that extent on account OF the" S20i 900 due the
United States then in his hands. j. Is hkewiss true
~, hsng informed on the % Of May following, by
the successor Of Mr. Swsrxoui that the $2S0O0 boz
,oa ~ he latter had been repaid, the Secretary.
der date OF June IT, expressed h'msei - iohows'--
. The duties refunded under old protests WILL u hoped
be paid BY your predecessor ous " 'no "o'.' - -
tains for his indemnify a.
COMMITTEES from the Secretary OF the treasury of any
other Treasury officer, what moneys were i."osu ~
Mr. Sxartwout's successor, upon 'ne peo ,
claims But IL is manifest from 'ne co'''sps'
that the sum thus 10 effect permitted 10 20 oa~h
cond time from the public moneys - o. large smoun''
and that Mr. Ssarwont was compei'eo 20 s""''1ai'
towards Il a sum only about equal 20 Ss.ooo. IT'S
difficult to perceive proceeding more strongly cnsrsc-
terized by the absence OF that energy anu ss"s,
which are so essential all times 10 me security o. ,ee
bc treasury and most desirable OF Ill 70 DC iopno ~
The head OF the financial department o. the
ment,
While the committee en,ert,n the opinion 'ha' cases
Of alton among revenue officers may arise respect
mo hch The Secretary Of the Treasury ought not TO be
regarded as 10 any degree in fault they are lar from ne
eyinp that cases Of defacsions may not ARISE IN when
the Secretary should be regarded as alike responsible
with his subordinate accounting officers. ]ns' Pr'n
siple is believed 10 have been advanced upon is suo
ect nv the committee Of the House oil Representatives
spponted 70 examine into the condition oil the treasury
in 1901 In the report Of that committee y - ss'o -
Il j. the immediate dny OF the Comptroller 70 snpern
tend The adjusting Of the public accounts and to direct
for all delnquenees Of officers OF the re-
venue and for debts due TO the United States, though
the Secretary in virtue Of his authority ss supernten
dent Of the collection Of the revenue. would be also re-
sponsibe for the permission Of negligence or abuse
OF rst the officers Of the revenue, and receivers OF
public money. after the same should come to his Know
ledge" The knowledge Of Swartwont's deaication by
the Of the and to each account
ing officer Of the Treasury, cannot surely he contro-
veried after the period when 1t was known that S@u
600 had been retained by him under the pretence OF re-
funding protest money, and that he had, nowhstand-
ing SO neglected and refused apply the fund. as TO
compel the Treasury Of the United States to satisfy the
protests from its separate and subsequently accru-
| ing resources
The committee will orbear 10 recapituste here the
binary submssiseness and want OF energy that
betrayed by the Secretary OF the Treasury, 10 his
tolerance without known complaint made to the Execu-
tive of the retention and Of the public money col
lected by the present collector New York for duties
imports against and under the protests OF merchants
The correspondence between the Secretary and said
collector on this subject has been already incorporated
ia detail in prior division Of this report relating to the
correctness OF the OF the collector and need not
again be presented But is most apparent from that
correspondence that such retention and Of the pub
lie money by said collector is not only against the letter
and spirit OF the laws, but also against The so
Tenn opinions of duty communicated to the collector
OF the Secretary Of the Treasury and Of the Attorney
General Of the IT, States And yet the collector per-
mitted TO execute the law only he understands tt
In fact as well in example, this submission Of the
higher to the subordinate officers charged with due
execution OF the laws is derogaory to the Government
and most pernicious the public interests II is be-
Ieyed 10 constitute imbeclity Of administration
The part Of the Secretary that calls for immediate
ton whether regard be had the honor OF the Govern
men, or to the security Of the public money.
From the preceding evidence, the committee report
as established facts
lst That, of late years. important books Of record,
designed to contain a condensed statement Of the
counts and liabilities Of collectors Of customs, weekly,
monthly, and quarterly, have been permitted to fall into
dsuse in the Department OF the Secretary OF the Urea
sury and thereby render npgaory many OF the essential
checks upon the deacatons Of that class OF officers,
arising from existing laws and Treasury regulations
Nd The negligence and failure Of the Secretary Of
the Treasury discharge his duty the head Of the
Treasury Department charged by law with the supcrin
endence Of the collection Of the revenue, and his want
of correct appreciation of the before-named records in
the superintendent Of the collection Of the public
venues and the consequent neglect to continue and
complete them. Justly regarded primary
Of the escape from detection for long period, Of
port Of New York
3d. That the Secretary Of the Treasury has been want
ing in proper discharge of his duty in office, per-
hitting Samuel Swartwout, late collector of New York,
quietly retain the of S20i 600 after being Of
office, under precxt Of ndemnfyicg himself against
claims Of importers for duties pad him under protest,
| and liable by him be refunded while it known
to the Secretary, within few weeks thereafter. that
said Swarwout negecting TO refund such protest
money, he claiTed to do, and that the be-
ing refunded from necessity, Of other accruing
sources Of the Government, by said Swartwouts sue
cessor in office
4th. That the Secretary Of the Treasury has been
wanting in proper discharge Of his duty in Office in
permitting the present collector at New York TO retain,
under his control and subject to his own use com
mingled with said collectors private funds large and
accommodating sums Of the public money. collected for
duties paid under protest. and against the declared OPT
Of said Secretary and the declared opinion Of the
Attorney General of the United States the subject:
also, against all former usages Of the Department. and
instead Of causing the TO be paid into the Treasury
Of the United States
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