Cheraw gazette and Pee Dee farmer. [volume] (Cheraw S.C.) 1838-1839, 1839-03-13

without The omission CT ait VI t''"'' '''
deb. or credit thereon, Until Ii became al
absolute drfalca'ion.
=. THE DURATION OF Mr.. sWAET"oCTS De
FALCATIoNs.
Conclusions of the Committee.
LIST. Tia, all moneys received by MIR.
Swar,wout as collector prior TO 1887, were
regularly accounted for by him in his quar-
terv returns 10 the Treasury Department:
%. That so much fall moneys receiver
by Mr.. Swartwou; prior 10 1887, and ac'
counted for to the Treasury Department in
his quarterly returns, as were not pad oy
him into the Treasury were retained by hum
uodcr the tacit acquiesccnce Of the account
inc officers of the Treasury and regularly
carried forward debi'cj 10 himself. in the
balance of each subsequent quarterly nc.
coun, rendered b. him to the Treasury De-
par,ment to the close Of The term OF his o''
flee.
3d. That his omission 10 carry debit to
himself ofte moneys received by him from
the Treasury, or from other sourcrs' prior
to 1887, 10 the close of accounts kept only
at the custom.house, calrd his cash &C.
counts, and his carrying 4 debit 10 himself
Of any such items 10 any oher class OF &C.
counts kept only at the custom. house, called
SUSPENSE and unsettled accounts, or by any
other name, would moi operate as q conceal
ment, or fraudulent, from the Treasury De-
partmcn. Of the true cash balance IN his
hands. First, because 2cher his cash &C.
count, nor his suspense and unsettled &c.
coun. nor any othe: subordinate account,
kept at the Custom house, was ever exhibited
to, or formed the basis Of any quarterly set.
lleme made, by him with the accounting
officers ofthe Treasury. Secondly, because
IN his quarterly accounts settled at the
Treasury Department, the aggregate and
true balance Of all his subordinate accounts
kept a, the Gus: om.h house, including both his
cash account, was uniformly, prior TO 1887.
carried into his quarterly account under the
item of''casl, and unsettled accounts"
4lh. That the dctalca,ions of MIR. Swart.
wou', by means of fraud and false returns,
commenced in 1887, and not sooner, and
have existence since that period and the
declarations thus according, added to the
moneys previously retained by him, accord.
ing to his reurns to the Treasury Depart.
men,, and by the silent acquiescence OF the
officers of that Department untilthe close OF
his term of cfiice constitute tho aggregate OF
his defalcations at the present period.
3. THE CAUSES Of MR.. sWARTWoUT's pEFAh.
CATIONS.
CAUSE |. The irresponsblli'y Of Mr..
Swar,wout in pccuniary character at the
tine of his appointment TO office.
Conclusions Of the Committee.
1st. TIA, at the time of MIR. Swariout's
appointment, and Of his reappoirtmert TO
office, he was wholly Irresponsible in Pccu.
mary reputation, and was involved IN debt.
I'd. That at the time Of his appointment
and Of his reappointment, and for the
whole period he was in Office, he was noto.
rIously. engaged and hazardous in large
speulatous, and deeply embarrassed by
them.
Sd. That his pecuniary responsibility
and consequent involvements by hazardous
>pecula,ions. constitute one Of the primary
causes of his dctalcations 10 the Govern
mcnt.
CAUSE n. Culpabable disregard Of law,
and neglect o official duty by the late naval
officer a. New York.
Conclusions Of the Committee.
1st. That the late naval officer at the
port Of New York, throughout the term OF
his service, from 1929 10 1888, wholly dis
regard d the requirements of law prescr'-
bng the duties Of his office.
81. Tat said naval officer, for the same
period wholly disregarded the instructions
of The Comptroller OF the Treasury Of No.
vcmber 10. 1921
Sd. Tuat sald naval officer, by so dlsre.,
gardlng the requirements Of law and the IN.
srrucllons of The Treasury Department, cul
pably neglected o keep tie accounts and
records apperalning TO his office, and there
by rendered the office nuga,ory as check
on the accounts of The coI!ec'or.
4h. That if the duties Of SAID naval ottl
Ger. as author zed and directed BY exislng
laws, had been executed with proper care
and vigilance, they would have rendered it
lmpracticable for fraud or error in any of
the accoun.s Of the collector Of sad port to
escape immediate detection.
5h. That htI .ulpable disregard of'he plain
requirements oflaw and of fTreasury lnstruc.
tons prescribing the duties ofnaval officers,
by said naval officer and his coutinued neg.
lect Of official duty, is primary cause OF
immense defalcations Of the late collector ol
New York.
CAUSE Ill. Culpable disregard Of law
and neglect Of official duty BY the Firs. Au-
thor ofthe Treasury
Conclusions Of the CommI:ee.
lst. That the First Auditor of the Treas.