Staunton spectator, and general advertiser. [volume] (Staunton, Va.) 183?-1849, 1839-03-14

seen That he does not consider himself a de-
iauiter, though he stands charged On the Re.
gis'er's books for considerable sum on ac.
count OF prize money, as explained in the
papers (Nos. and p
Respectfully,
Levy WooDBuRY,
Secretary of the Treasury.
Hon. JAMES HARLAN,
Chairman of Investigating Committee.
PART 1.-THE DEFALCATIONS
OF MR.. SWARTWOUT.
l. THE EXTENT OF MIR. swARTwoUT,s DE-
FALCATIoNS.
Conclusions Of the Committee.
lst That MIR. Swartwout is a defauiter 10
government, as appears by his own returns.
as adjusted from time TO time al the Treasu
ry Department, in the sum of one million
two hundred and twenty five thousand seven
hundred and five dollars and sixty nine
cents.
I'd. That this amount OF Indebtedness has
accumulated upon the face of the quarterly
accounts reguiarly"returned by him for adj
Justment at the Treasury Department. with.
out tho omission of any OF either Items debt
or credit thereon, until it became an abso
lutte deialcstion
?. THE DURATION OF MIR. swARTwo1rT,s
DEFALCATION.
Conclusions ofthe Committee.
lst. That all moneys received by Mr.
Swartwout as collector prior 10 1887, were
regularly accounted io- by MIN in bis guar
terly returns 10 the Treasury Department.
"a: That SO much of all moneys received
oy MIR. Swartwout prior 10 1887, and &C {.
counted for 10 The Treasury Department in
his quarterly returns, as were not paid by
him into the Treasury, were retained by
MN under the tact acquiesCence Of the &C
counting officers of The Treasury; and reg.
ularly carried forward, debited to himself
IN Inc oaianc OF each subsequent quarterly
account, rendered by him 10 the Treasury
Department 10 The close Of the term of bis
office.
Sd. That his omission to carry debit 10
himself OF The moneys received by him from
me treasury or from other sources, prior TO
1881, TO the close Of accounts kept only al
The custom house, called his cash accounts,
and his carrying debit to himself OF any
such items TO any other class of accounts
kept only at the custom house, called sus
penSc and unsettled accounts, or bv any 9th.
er name, would not operate as concealmeni
Innocent or fraudulent, from the Treasury
department, of The true cash balance in his
hands. First, because, neither his cash &C.
count nor bis suspense and unsettled account
The custom house, was ever exhibited 10 or
formed the basis Of any quarterly settlement
made oy him with the accounting officers of
The Treasury. Secondly, because, IN his
quarterly accounts settled at The Treasury
department, the aggregate and true balance
" an MS subordinate accounts kept al the
custom house, including both his cash &C
count aod suspense account was uniformly
prior TO 1887, carried into his quarterly ac-
count under the item of"Cash and settled
accounts
4th. That the deialcaiions Of Mr.. Swart
"ou', by means 81 fraud and false returns,
commenced IN 1887, and not sooner, end
nave existence since that period; and the
defslCaiOns thus accruing, added TO the nm.
neys previously retained by him, according
TO bis returns 10 the Treasury Department,
anc by the silent acquiescence Of The officers
OF That Department until the close OF bis
term OF ofbce, constitutes The aggregate OF
his deialcaiious al the present period
3. THE CAUSES OF MR.. swARTwour's
DEFALCATIoNs.
CAUSE ]. The irrespopsibilty OF Mr..
o"attwout IN pecuniary character at the
Time OF his appointment 10 Office.
Conclusions ofMe Committee.
LIST. That at the time Of Nj. Swsrtwout's
aud of his resppointment TO
office, he was wholly irresponsible in pecu
mary reputation, and was involved in debt.
20. Tha. at the lime OF his appointment
ADD OF his re-appoinrment, and Tor the whole
period be was in Office, he was motor iousIy
engaged in large and Hazardous specuistions
o cd deeply embarrassed by them.
81. 1bai his pecuniary responsibility aud
consequent jpyolyeneD's by hazardous spec-
uiaiIons, constitute one OF The primary eau.
ses OF bis Jefalcalions 10 the Government.
CAUsE IL. Cnlpable disregard oIlaw. and
neglect % official eOty, by HE Daie naval Of.
6cer al New {UIk.