Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1839-03-28

tinued neglect of official duty, is a prima-
nv cause of the immense defalcalions of
the late collector of New York.
CAUSE 3. CuIpable disregard ofIaw and
neglect of official duty, by The First Audi
tor of the Treasury.
Conclusions ofthe Committee.
1sl. That the first Auditor of the Treas
ury has been guilty of cul pable disregard
oflaw, and neglect of dnty, iu examining
and certifying the correctness Of the ac-
counts of the late collector at New York,
without having compared them thorough
ly with the vouchers accompanying the
same; aud also in transmitting said ac-
counts to the first Comptroller, certified
for revision, while the most imporlant
vouchers therefor we're retained in his own
office.
I'd. That no fraud practised by the said
collector in his weekly returns of cash tn
the Secretary of'he Treasury, could affect
The true and just settlement of the accounts
of said collector at the Auditors office, as
said weekly returns form no part of the ba
sis Of the settlement Of said quarterly ac-
counts by the auditor; and therefore fur
nish no apology for the neglect of the Au-
ditor to examine the same thoroughly.
Sd. That without the aid of the register
of bDu1 accounts Of collectors, required
bv law aud Treasury circular to be kept
ny the Auditor, to enable him to detect
frauds and defalcatons, if any exist, The
said Auditor could have thoroughly exam
ined said Swariwoul's quarterly accounts
during any quarter said Aniitor has been
in Office. inasInuch as the original quarter
lv accounts were retained, against law. in
his Office. and furnished the same means of
comparison as a register would nave fur
nished.
4lh. That, in the culpable disregard Of
law aud negecf of duty. as aforesaid, by
said Auditor, is found a primary cause
why the defalcations of said Swartwout in
1887, and subsequently,, escaped every de-
lection, and have resulted in the probable
loss of the public treasure.
CAUSE 4. Culpable disregard Of law
and neglect of duty by the late and pres
en-, ComptnlIers of the Treasury.
Conclusions ofthe Committee.
1st. That the laie Comptroller Of the
Treasury, George Wolf, Esq, nov COL
lecror Of the port of Philadelphia. was
guilty, while in said Office of Comp
troller, of culpable disregard OF law and
neelec, ofduty. both in regard to the bonds
of collectors fled in his Office, and the re-
cords thereof required By law, and in set
ling and certifying to the Register, the
accounts ofSamueI Swartwout, late col
lector, without having transmitted TO him
the vouchers therefor required by positive
iniunclnns Of law.
Sd. That said Comptroller il also guilty.
Of culpable disregard orIaw and neglect of
duiy-lst. In not having suughI aud as
ccrtained from the "invoicrs and appraisc-
ments" at the som-house, either through
the Solicitor Of the Treasury or otherwise,
the true amount Of Swartwuuts claim up.
on the S20l.O00, retained by him in going
out of office rs suggested in the letter of the
district attorney that was before him, da-
led April %, 1898. 2dly. In moi caus-
ing the account of said Swartwout TO be
forthwith stated; or inslituling measures
therefor; Immediately on The neglect OF
said Swarwout 10 return and settle his ac-
counts at the expiration of the time allow
ed him by law for that purpose. 10 wit: in
the early part Of July, 1888. 3dIy. In
continuing the same neglect, an,l lorbcar
ing to issue warrants Of distress against
said Swartwout and his sureties, from the
3lst of August, 1898. when apprized by
the letter ofthr Firs, Auditor thai said ac-
counts still remain unsettled, until the
month of November, when The detection
of Swartwoul's larger .dpfalcatioo was
communicated from New York.
4th. That the administration of it is
marked with such si nal ineficiency, as
well as negIecl of duty, as render nugao-
ry many of tn. mos, important checks up
Oh the First Auditor, and collectors, re-
ceivers, and llisbursers Of the public mo-
neys, which the laws creating and resu-
Ialins its duties contemplated and have
sufficiently provided.
5th. That IN said disregard Of la,D aud
neglect Of duty by the said Colnptrollers,
and inefficiency Of the office as now admin
istered. is 10 he found a primary cause of
the immense defalcations of the late COL
lector at the port of New York, and con-
sequent loss otthe public money.
CAUSE 5. The disconrinuance of the
use of banks ps repositories of,he public
moneys, and permitting the same TO accu,
mulate in the hands Of Mr.. Swartwou,.
CAUSE 6. Tho negligence and failure
of the Secretary Of the Treasury to dis.
charge his duty, as the head of the Treas
ury Department, charged by law with The
superintendent Of the collection of the
revenue.
/ Conclusions Of The Committee.
lst. That. of late years. important
books Of records, designed to contain
condensed statement of the accounts and