The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-02

aeoonls AeP' Only z, she custom house, called his
casa accounts and his carrying debit 10 himself Of
any such items to any other class Of accounts kept
only at ne custom house, called suspense and unsettled
accounts or by any other name, would not operate as
coneealment innocent or fraudulent, from the
Treasury Department, of the true cash balance in
his hands. First, because neither his cash account
nor his suspense and unsettled account, nor any
olher subordinate account kept al the om-house,
was ever exhibited TO, or formed the basis OF any
quarterly settlement made by him with the account
Ing ohcers OF The Treasury. Secondly because, in
ms quarterly accounts settled at the Treasury De
paL.hent The aggregate and true balance OF all his
cnS;n accounts kept al the cusom-house, in
sIuuihg both his cash account and suspense account
uniformly, prior 10 1897, carried into his quar-
e. account under the item Of cash, and unsettled
4h. That the defalcatiops of Mr. swartwout by
means OF fraud and false returns Commenced in
1871 ana not sooner, and have exised since that pc
rlou ana me deiaications thus acciuing added 10
moneys previously retained by him, according to
his returns TO the Treasury Department and by the
silent acquiescence Of the officers Of that Depart
ment until the close of his term of Office constitute
the aggregate Of his defalcatons at the present pc
rod.
3. THE CAUSES OF Mr.. swARTwoUTs DEFALcAros.
CAUSE ]. Th0irresponsibility Of Mr.. Swartwout
in pecuniary character al the time Of his appoint
ment to Office
Conclusions Of The Committee
LIST. That at The time Of Mr. Swartwout's appoint
wholly irresponsible in pecuniary reputation, and
was involved in debt
I'd. That at the time Of his appointment and of bis
reappointment, and for the whole period he was in
Office, he was VIGOROUSLY engaged in large and
hazardous sPeculations, and deeply embarrassed by
them.
3d. That his pecuniary responsibility and conse-
quent invovements by hazardous speculations, con-
stute one of the primary of his defacations
TO the Government.
CAUSE II. Culpable disregard OF law, and neglect
OF official duty, by the late naval officer at New
York.
Conclusions of I've Committee.
lst. That the late naval officer at the port of New
York throughout the term Of his service from 1929 to
1888 wholly disregarded the requirements Of law
prescribing the duties of his Office.
ID. That said naval officer, for the same period,
wholly disregarded the instructions OF the Comp
troer Of the Treasury OF November 10, 1921.
Sd. That said naval officer, by so disregarding the
requirements Of law and the instructions OF the
Treasury Department, culpably neglected to keep
the accounts and records appertaining to his ONCE,
and thereby rendered the Office nugaory as check
on the accounts OF the collector.
4th That if the duties of said naval officer as
authorized and directed by existing laws, had been
executed with proper care and vigilance, they would
have rendered impracticable for any fraud error
In any OF the accounts of the collector of said port TO
escape immediate detection.
5th. That the culpable disregard Of the plain re-
quirements of law and of Treasury instructions pre-
scrbing the duties of naval officers, by said naval
officer, and his continued neglect of official duty, is
primary cause of The immense defalcations OF the
late collector of New York.
CAUSE iii. Culpable disregard Of law and neglect
of official duty by the First Auditor Of the Treasury
Conclusions of the Committee
lst That the First Auditor Of the Treasury has
been guilty Of culpabe disregard Of law and neglect
Of duty in examining and certifying the correctness OF
the accounts of the late collector at New York without
having compared them thoroughly with the vouchers
accompanying the same; and also in transmitting said
accounts to the First Comptroller, certified revision
while the most important vouchers therefor were re-
tanned in his own office.
3D. That no fraud practised by the said collector in
his weekly of cash to the Secretary Of the Irea
sury could affect the Just and true settlement Of the
counts Of said collector at the Auditors office, said
weekly returns 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 Au-
ditor to examine the same thoroughly r..
Sd That, without the aid OF the register OF bond ac-
counts of collectors required by law and Treasury cir
cuar to be kept by the Auditor to enable him to detect
frauds and deacaiions if any exist the said Auditor
could have thoroughly examined said Swartwouts quar-
iery accounts during quarter said Auditor has been
in office, inasmuch the original quarterly accounts
retained, against law in his office, and furnish
ed the same Of comparison as register would
have furnished
1th That, in the cupable disregard Of law and ne
elect OF duty as aforesaid by said Auditor is found
IN 1897 and subsequently,, escaped early detection, and
have resulted in the probable loss of the public trea-
sure.
CAUSE Nv, Cupable disregard Of law and neglect of
duty by the late and present Comproers OF the Urea
sury. &.,".m& a"
Conclusions Of The Committee.
lst That the late Comptroller of the Treasury,
George Wolf Esq, now collector Of the port OF Phlla-
depha was guilty, while in said office of Comptroller
Of cupabe disregard Of law aud neglect of duty, both
in regard the bonds Of collectors fled in his Office
and the records thereof required by law, and in settling
and certifying to the Register the accounts OF Samuel
Swartwout late collector without having transmitted
to him the vouchers therefor required by positive in
functions Of law. ...s. ""
ID That the present Comptroller OF the Treasury
has been guilty. culpabe disregard Of law and me-
glect Of duty settling and certifying to the Register
the quarterly accounts Of Samuel Swartwont, late col
ector without having transmitted TO him the vouchers
therefor required by positive injunction Of law.
3d. That said Comptroller is also guilty Of culpabe
disregard of law and neglect Of dutylst In not hav-
ing sought and ascerained from the invoices and APP
prasements" the CUSTOM house. either through the
Solicitor Of the Treasury Otherwise the true amount
Of Swartwous claim upon the S20l ,00O retained by
him in going out OF office, as suggested IN the letter OF
the district attorney that before him, dated April
25, 1888. IDLY in not causing the accounts OF said
Swartwou 10 be forthwith stated, or institung mca
sures therefor, Immediately on the neglect Of said
Swartwout TO return and settle his accounts at the
pratlon OF the time allowed him by law for that pur
pose, to wit in the early part Of july, 1888 3dly-
In continuing the neglect and fofbearng TO issue
warrants OF distress against said Swartwou and ms
suress from the 3lst Of August 1888, when apprized
by the letter the FIRST Auditor that said accounts still
remained unsettled, until the month OF November when
the detection of Swsrtwo.ts larger dcfalcation was
communicated from New York,
4ih That the administration OF il is marked with
such signal ncfcicncy as well neglect Of duty
render nugatory many OF the most important checks
upon the First Auditor and collectors, receivers, and
dsbursers Of the public moneys which the laws creating
and regulating its duties contemplated, and have sufh
GENTLY provided.
5ih That, in said disregard Of law and neglect Of