The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-27
PART I.
THE pErALcATI0ys OF Mr.. swARrwouT.


Gauss : Cuipa1ie dssrses,d Of lao and nsgfeef p
oAcial dafy by the Laie and present Fira CcmPno-
iers Of rae Treasury
tn. s.oc,;o,. Of the First Comptroller Of the Trea
.,rs .,e Prescribed in the sct OF March 3d. ls7 ITO
pto,ds Tor the prompt settlement Of public accounts
Is follows:
.Th., shalt be the duty OF the First Comptroller
"a ,ram,ae all accounts ssiied BY The FTH and Fifth
Andors aud certify s balances arising thereon 10 me
R,gs,ey 20 coaniefsign all warrants drawn by the Se-
..Iary Of the Treasury which shall he warranted by
law 10 report the Secretary the official forms TO be
issued in the different Offices for collecting the public
revenue, and the manner and form OF stating the
counts Of the several persons employed therein he
shall also superinend the preservation Of the public
accounts subject his revision and provide Tor the re-
pular payment Of all moneys which may be collected
By Treasury circular issued NY the Comptroller
March l. $780, (see journal Of commlee) all returns Of
accounts Of collectors Of the customs were required 70
be made ia the first instance TO the Fust Auditor OF
the Treasury Previously, they were sent direct TO the
First Comptroller aud from his Office for arded TO the
FIRST Auditor As has been seen in previous division
Of this report, the law imposes upon the FIRST Auditor
the duty Of examining these sccouns certifying the ball
snce and then transmitting them, ruth the rnnehes
and certificates to the FIRST Comptroller for has decision
thereon"
Although the provisions of law and the duty Of the
FIRST Comptroller Thus explicit requiring him TO cr-
amias the Of collectors and certify The balance
thereon. aud to do this upon .pouthers required by
law and Treasury regulations 10 be transmitted 10 him
by The FIRST Aadiio, the evidence taken by the COM
mtee shows that, in regard 10 Mr.. Swartwouts ac-
Of bonds taken and paid. both this law has been
wholly dlsegarded and this duty wholly neglected. by
the late and present Comp'rollers. from the wear
1892 down to the PERIOD Of the discovery Of Mr. SMa
wout's immense d.fslca,ions. in November 1899; and
that for this whole period these have not only
passed the Auditors Office nifhoat examinations Of
L.. L., L..
fed by, and transmitted from. the Comptroller to the
Register irifhom his seeing hapiag poueher for
them. During The whole period mentioned the vouchers
transmitted ny the collector have lain dead useless and
untouched In the Auditors office II 10 IN the "bond
account that major part VI Mr. SwaHwouts Immense
,defacaton has occurred The following testimony
from Mr. Underwood clerk in the Auditors ohice' es-
,ablishes the main fact
Mr.. Underwood re-eranined by mr.. Sm,M
Question 40 Referring to the act Of Congress passed
March g. 1917, entitled An act TO provide for the
prompt settlement OF public accounts" sec A, which
provides az follows:
Ths, shall be the duty Of the First Auditor to re-
oil accounts accruing in the Treasury Department
and after examination to certify the balance, aud
the amounts, with the vouchers aud certificates, to
the Comptroller, for his decision thereon"
Please TO state whether, in pursuance Of said law
Mr. Swsrwouts quarterly Of bonds taken and
paid have been transmitted from the First Auditor Of
the Treasury to the Comptroller Of the Treasury, with
the First AUDITORS certificate thereon. time
for any period between the fourth quarter Of 1882 and
the present time And if yea when, and to what
tent has it been donel
Answer They have not, but still remain in the First
Auditors office.
1t was the obvious duty OF the Comptroller, on re-
ceving accounts from the Auditors Office unsccom-
panied by legal vouchers to return them to the Auditor
and withhold his certificate until the accounts had been
properly examined there, and proper vouchers trans
mltted with them. Had this been done by either the
present Comptroller who succeeded TO the Office March
s. 1888. and had the adjustment Of Mr. Swartwouts ac-
counts for the third and fourth quarters Of 1887 well
his last account, been made; had the same been
done by his predecessor, George Wolf Esq, now col
lecor Of the customs at Philadelphia, who held the Of
flee from the summer Of 1885 until Mr. Barker succeed
ed to it, Mr. Swar,~out's dedication could not have
occurred The absence Of the vouchers could at once
have been explained, and its fatal cause remedicd.
But is to he remarked ineicenlly have the duties
Of the First Comprolers Office been administered Of
late years, that in the shape Of independent
record transcripts have been kept in it, by
which any could be applied to the returns
Of custom house officers to detect any fraud unn-
territorial either the themselves the
Element made Of them ia the Auditors office, If compu-
tstion in the figures be excepted The office admin
isered has been only in contemplation Of law, and not
in the execution Of it, any check whatever upon either
the First Auditor collectors. In word, the certi
cate Of the Comptroller has been fancy affair through
out tor years, though applied 10 transactions which
annually millions Of dollars NAV be saved or lost to the
Treasury, according il is efficiently nefciently
applied. The examination and testimony of the pre-
Comptroller will eucdate and establish the repre-
sentaton here made
Question 4. Has any register, book OF record. Of
the bond account Of collectors been kept any time in
the Comp,rollers office, showing the amount Of each
bond taken by each collector reported in his
quarterly returns OF bonds and showing also the date Of
each bond, the names Of the principals in EACH aud
when each was payable and each paid lf yea,
state to what period such register book Of record has
been completed in reference TO bonds TAKEN afore
said, by the collector Of the port Of New York
Answer No such register, hook of record, of the
bond account OF collectors, referred 10 in this in
terroga'ory is nov kept in the Comptrollers office nor
do know that such register or book Of record has at
any time been kept ~ that office.
Question Without such book or register as is con-
templacd by the last inerogaoy and your last answer
how is It practicable for your Office detect any deficit
or deiaca,on which mi ht IN collectors accounts
for any quarter OF bonds reported in previous quarterly
return as falling due III such subsequent quarter!
Answer. Such book register is understood to be
kept in the office Of the FIRST Auditor to whom The
quarterly accounts Of collectors are rendered and how.
useful such additional check nigh, be- if ken, in
the Comptrouers office, it has heretofore been deem
ed necessary. The Conplroer's duty is TO revise Tho
accounts reported by the FIRST Auditor and finding
them accurately stated TO certify the balance to the Re.
gis,er.
Question g. II the Comptroller has record or re.
gis,er by which he check the accuracy of colec
tors quarterly returns OF bonds taken and paid what
cord has said officer by which check any ne
glect Of duty (oher than relate the mere addition OF
fgures) which The Auditor Of The Treasury may commit
in relation to collectors accounts Is the revision Of
collectors accounts in the Comprollers Office confined
wholly to such data furnished by the First Audi
tor for the guide Of the Comptroller!
Answer The Comptroller is not enjoined by law
Treasury regulation TO keep any record such is
toned in this nlenogato. The revision of the collec.
tors accounts 10 the Comptrollers Office is limited to
the data furnished by the FIRST Auditor with such
ference to the laws Of Treasury authority for the al
lowance Of credit given to the collector, charges
against the United States, may become necessary in
the progress Of examination