Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1839-03-16
or The urinary causes of hs dcfacnonn 10 the Govern

official duty, by the late Naval Officer nj York
Conclusions Of The Committee
ISL That the late Naval Officer at the port OF n i,
hroug hout the of his service, from oI' 10 1875,
wholly dsregarded The requirements oil law prescribing
the duties Of his Office.
%. Tha, said Naval Officer for the same period Who'll
~ the instructions "i the S"npfcIeI I'll HE
Treasury Of November 10Th, ISL
Sd That said Naval Officer, by =" Designating the r.
ouirme MS Of law, and the instructions 6" ine treasury
Department, culPably neglected 10 Keep ''e ucc""s
and records pertaining to his osce and merely zen
drred the office nugatoy check on !he accounts oil
the collect ~
lh. That if the duties of said Naval Officer, as an.
thorzpd and directed by existing laws, had been e1ecut
ei with proper and vigilance, they "ou!a have rem
drred it impraccabIe for any fraud or error in any OF
the accounts of the collector OF said port 10 escape in
mediate detection.
9th Tina, the culpab!e disregard OF the plain require
mcn,s of law and of Treasury instructions prescribing
The duties of naval officers by snd naval officer, and his
continued neglect of official duty, is primary cause OF
the immense dca!calions Of the late cp!lecto! ct New
York
official duty by the First Auditor Of the Treasury
CGnciuSions Of the Committee
lst That the First Auditor Of the Treasury has been
guilty Vi cupubie disregard OF law and neglect o. duy
in examining and certifying The correctness OF The ac
counts of the late collector at New York without hay
ing compared them thoroughly with the vouchers &C
conpanying the same; and also in transmitting said ac
counts the First Comptroller, certified. Tor revision
while the most important vouchers theilur were Retain
ed in his Ohcc.
Cd That no fraud prac;issd by The said collector in
his weekly returns Of cash to the Secretary OF the 'ca
sury could affect the us and true settlement of The &C.
of said collector al The Auditors otce as sad
weekly form part of the basis OF The settle
ment Of said quarterly accounts by the Auditor; and
therefore furnish apology for the neglect OF the An
dtor TO examine the same thoroughly
Sd. That, without the aid OF the register OF bond ac-
counts of collectors required by law and Treasury cir
cular TO be kept by the AUDITOR 10 enable HIN 10 detect
fraud and deialcatlons if any exist, the said Auditor
could have thoroughly examined said Swartwout quar-
ery accounts during any quarter said Auditor has been
in office, nasmuch the original quarterly accounts
retained against law, in his Office and furnished
The means of comparison as register would have
furnished
4lh. That in the cupab!e disregard Of law and ne
gect of duty, aforesaid by said Auditor, is found
primary cause why the dealcalIons ol said S"arl~out
IN 1887 and subsequently, escaped early detection, and
have resulted in the probable loss OF the public treasure
CAUSE ". Culpable disregard Of law and neglect OF
duty by the late and present Comptrollers OF the rea
sury.
Conclusions Of the Committee
lst That The late Comptroller OF the Treasury, Coo
Wolf Esq collector of the port of PhIlade PhIa
was guilty while in said Office Of Comptroller OF cul
pablo disregard law and neglcc, Of duty both in
GARD 10 the bonds Of collectors filed in his Office and
the records ere" required by law, aud in settling and
certifying the Register the accounts OF Sami SWaT,
w"ut late collector, without having transmitted TO him
the vouchers therefor required by positive nunctcns
of law.
ID That the present Comptroller Of the Treasury has
been gully Of pabe disregard Of law and neglect OF
dury in settling and certifying the Register the quar-
without having transmitted 10 him the vouchers therefor
required by positive injunction of law.
I'd Tina, said Comptroller is also guilty Of cu pab'e
disregld of law ard glect Of dury-lst. In not hav
ing sought aud aScer'aiucd from the "nvoces and Gp.
the custom house, either through the So
cIror OF the Treasury otherwise, the true amount OF
Swarlwouls claim upon the S2Ol Geo, retained by him
in going out of olce, as suggested in The letter OF the
district attorney that before him, dated April
D. 1888 2diy In not causing the accounts Of sad
Swartwout 20 be forthwith stated, or nsulng measures
therefor, imInedat the neglect Of said S"ar'wonl
and settle his at the expiration OF the
lime allowed him law for thai purpose to wit IN the
early part Of July, le:o 3dy In continuing the same
neglect and orbrarIug to issue warrants ct distress
against sud Swawou and his surces from the 3ls OF
gust, ISIS, when aPpzeJ by the letter Of the FIRST
Auditor that said accounts still remained unsettled, I'M
I'll the month of November, when the detection Of Swart
w"ats larger detacaiion was communicated from New
York
4h That the administration Of is marked with such
ssrul ineiiiccncy well neglect Of duty, render
ruGanry many Of the most important cheek upon The
FIRST Auditor and rD ctnGS, receivers and dsbuses c
the public MONIES which the laws creating aud regu!at
ing lis duties contemplated and have sui!'cfntIy pro-
vded
5h That in said disregard Of law ard neglect Of duty
by the said Conp'r,iers and nc Efficiency of the office
as now administered is to 70 found primary cause OF
the imme dealcatnns OF the late collector at the port
OF New York. and consequent loss OF public money
CAUSE V The dlscuBtinuance Of the use OF Banks as
depostories of The public money. and permitting the
same accumulate in the hands OF MIR Swarlwout.
CAUSE VI The negligence and failure Of the Secre.
aiy If the Treasury Ia discharge his duly, as TIE he'd
Of he Treasury Department. charged by law wllhe super
intrndencc Of the collection Of the revenue.
Conclusions Of the Commute
lst That, of late years, important books OF records
designed TO contain condensed statement ol The &C
counts and liabilities of collectors oil customs weekly
monthly and quarterly have been permitted 10 fall inr
dsuse in the Department of the Secretary OF The lrea
sury, and thereby render rugaOry many OF The essen
,a checks upon The delncaons of that class OF officers
arising from existing laws and Treasury regulations
I'd The negligence and failure OF the Secretary 6 the
Treasury to discharge his Duty as the head Of the rea
sury Department. charged by law with the supefnlend
Of the collection Of the revenue, and his want ct
appreciation OF The before named itc0rds 10 me
supeInrndrncc Of the collection of the public revenues
aud The conss quent neglect 10 continue and complete
them. Justly regarded primary cause OF The es'
from detection for S" long period OF the lmrnsr
deiacaOns Of the late collector Of the port OF ~ OH
Sd That The Secretary Of the Treasury has been want.
ing IN proper discharge Of his duty office, III pei.
hitting Samuel SwartwUui, late collector OF New YORK,
quietly 10 retain lie Of 2O 900 alter being out OF
office, under pretexl OF lndemUiiylng himself against
claims Of importers for duties paid him under protest
and liable By him TO be refunded, while II was known Il
tie Secretary Of The Treasury within few weeks there.
alter: that SAID S"artwout was negIeCng To refund suc
protest he claimed 10 do, and that The SAINT
were being refunded from necessity, on OF other &c.
crung RESOURCES OF the Government by SAID Sm atwout
successor III office.
4h That the Secretary of the Treasury has beer
wanting in a proper discharge of his duty in Office
permitting the present collector New York to retain
under his control ond subject his use,
mingled with said collectors private funds, large ant
accumua ting OF the public money collected toi
duties paid under protest. and against the declared OPT
iiI, mi Spprp aud he lpr % nj
Attorney. General Of The U. States on the subject, ais
against The former usages OF the Department, and IN
slead of causing the 10 be paid into the Tfcaur!
Of the U. S.
PART H. TIE DEFALCATIONS OF WILLIAM
NJ PRICE
Conclusions Of the Committee
1st. That William NJ Price district attorney, is +
LoE Ib Cnrn ~,