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

SaTueu the requirements vi law Prescribing
the duties Of hts office.
2nd. That said naval officer, for the same
period, wholly disregarded the instructions
Of the Comptroller OF the Treasury of Nov.
10, 1921.
3d. That said naval officer, by SO disre.
garding the requirements OF law and the in.
structions of the Treasury Depai tment, cul.
pabiy neglected 10 keep The accounts and
records appertaining TO his ufIice ,and thereby
rendered the office nugatory as check on
tho accounts Of the collector.
9TH. That IL the duties OF said naval officer :,
as authorized aud directed by existing laws.
had been executed with proper care and Wig
lance, they would have rendered il imprac
t,cabie Tor any fraud OF error in any of the
accounts OF the collector Of said port TO es.
cape immediate detection.
9th That The culpable disregard OF The
pain requirements oi law and of Treasury
instructions, prescribing the duties of naval
officers, by said naval officer, aud b,s con
tnued neglect of official duty. is a primary
Cause of the Immense deialcalions Of the Iste
collector Of New York
CAUSE Ill CulpabIe disr ega,d ot law and
neglect OF oflicia! duty by the First Auditor
OF The Treasury.
Conclusions OF The Committee.
LIST. That the First Auditor O: the Treas.
ury has been guilty Of cuIpable disregard of
law, and neglect OF duty in examining and
certifying The correctness OF the account. of
The late collector at. New York, without
having compared them thoroughly with The
vouchers accompany ing the same and alsu
IN transmitting said accounts TO the First
Comptroller. certified for revision, while the
most important vouchers therefor were re.
tanned in his own office.
"a That no fraud pracised by the said
collector in his weekly returns of cash TO The
Secretary OF the Treasury, could affect the
just and true settlement of the accounts of
SAID collector at The A uditor's office, as said
weekly returns form no part of the basis OF
the settlement OF said quarterly accounts by
the Auditor and therefore furnish no apoi.
ogy for The neglect of the auditor, 10 exam.
Tue The same Thor ooghly.
3D. That, without the and OF the register
OF bond accounts oi collectors, required by
la" and Treasury circular to he kept by the
Auditor, 10 enable him 10 detect frauds and
deiAlcations, if any exist, the said Auditor
could have thoroughly examined said Swar,.
wouts quarterly accounts dur ing any quarter
SAID AUDITOR has been in Office inasmuch as
Inc original quarterly accounts were retain.
ed, against law, in his Office, and furnished
Inc same means oi comparison as register
would have furnished
4tb. That in the culpable disregard OF law
and neglect ofduty as aforesaid, by said Au.
ditor, IS found a primary cause why the de-
faicaiinns of said Swsrtwoui in 1887, and
subsequently,, escaped early detection, and
nave resulted in the probable loss Of The pub,
lie treasure.
CAUSE w. CulpabIe disregard Of law
and neglect of duty by the late and present
CompItoIiers of the Treasury.
Conclusion Of the Committee.
LIST. That the late Comptroller of The Ttes.
sury, George Wolf, Esq now collector of
The port of Philadelpbia, was guilty, while
IN said office OF Comptroller, OF culps BILE dis
regard OF law and neglect Of duty, both in
regard to the bonds Of collectors filed il, bis
Office, and The records thereof required by
law, and IN settling and certify ing to The Re.
gister the accounts Of Samuel Swartwout,
late collector, without having transmitted 10
him the vouchers therefor required by posi-.
tive injunctions OF law.
End. That the present Comptroller Of the
treasury has been guilty OF culpable dIsre>
gard OF law and neglect Of duty in settling
and certifying 10 the Register The quarterly
accounts of Samuel Swartwo,ii, late colIec-
tor, without hating Transmitted 10 him the
vouchers therefor required by positive in
junction of law.
Sd. That said Comptroller is also guilty !
OF culpable disregard of Laws and neglect OF /
duty-lst. In uot having sought, and ascer.
tanned from the invoices and appraise-
ments at the custom house, either through
the Solicitor of the Treasury or Otherwise,
The true amount of Swart ~ outs claim upon
the s20l 900, retained by him in going OCT
Of office, as suggested in the letter Of the dis.
irict attorney that was before him, dated A.
prii %, 1888. IDLY. la not causing the ac- |
counts OF said Swartwout TO be forthwith !
stated, or InsrIiuiing measures therefor, i'm.
Inediateiy on The neglect of said Swartwout
10 return and settle bis accounts at The expi. |
ration OF The Time allowed him by law Tor
hat purpose, 10 wit: in the early part Of
July, 1888. 3dIy. 10 continuing The same
neglect and iorbearing to Issue wsrranlsai
distress against said Swartwoui and his sure. |
lies from The 3lsi OF August, 1888, when
'pprized by The letter of the First Auditor
hat said accounts still remained unsettled,
lhiIl The month Of November, " hen The de
lection ofSwaItwout's larger defaIcalion was
communicated from New York.
4ih. That the administration Of il is mark
ed with such signal inefficiency, as well as
neglect OF cuty, as render nugatory many of
ihe most important checks upon The First
A"di'or, and collectors, receivers, and dis.
oursers OF The public moneys, which the
laws Creating and regulating irs duties con.
iempisied and have sufficiently provided.
9th. That, in said disregard of law and
neglect o! duty by the said Complrollers.
and inefficiency of the office as now admin.
Istefed, is TO DO found primary cause OF
The immense deialcations Of the late colIec. |
tor Of The port Of New York, and CONSEQUENT
loss Of public money.