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

,ersaid Auditor has been in office, lnasmuch
as the original quarterly accounts were re-
taincd, against law in his office. and furnish
ed the same means Of comparison as re-
eister would have furnished
4,h. That, in the cuIpablc disregard OF
law and neglect OF du,y, as aforesaid, by
said Auditor, is found a primary cause why
The dcGaIca,ions OF said Swar'wout in 1887,
and subsequently,, escaped early detection
and have resulted in tie probable loss ofthe
public treasure.
CAUSE w. Cupable disregard of law and
neglect of duy by the late and present
ComptroIIers Of the Treasury.
Conclusions Of The Committee.
1st Thatthe la;c Comptroller ofthe Treas
ury, George Wolf, Esq. now collector OF
tie port of Philadelphia, was gully, while
in said office Of Comptroller, ofculpabIc dis
regard Of law and neglect Of duty both in
regard 10 the bonds Of collectors filed IN his
office, and the records thereof required by
law, and in setting and certifying to the Re-
g,slcr the accounts Of Samuel Swartwout,
late colec;o,. without having transmitted to
him the vouchers therefor required by posi-
tive iniunctIons Of law.
81. That the present Comptroller Of the
Treasury has been guilty of culpable d'sre'
gard Of law and neglect of duty in setting
and certifying to the Register the quarterly
accounts Of Samuel Swartwout, late coliec'
tor, without having transmitted to him the
vouchers herclor required by positive H.
ju.. .clion oflaw.
3d. Tha; said Comptroller is also guilty
of cuIpable disregard of law and neglect o'
duiy-lst. In no. having sought and asce., r,
tanned from the "invoices and appraisemens
at tho cuslom.hsuse, either through inc
Treasury or otherwise, the true amount OF
Swartwoul's claim upon the 20l 900, retain.
ed by him in going out Of office, as sugseS.
ted in the le ter of the district attorney t,lat
was before him dated April 25, 1888. Zdiy'
In not causing the accounts Of said Swnr''
wout 10 be forthwith stated, or lnstItut'hg
measures therefor, Immediately on the neg
lect Of said Swarlwout to return and settle
his accounts at the expiration orthe time al
lowed him by law for that purpose, to wit
IN the early part of July, 1888. 3dIy' In
continuing the same neglect, and forbearing
to issue warrants Of distress against said
Swartwout and his suretes from the 3lst OF
August. 1888, when apPrized by the letter
of the First Auditor that said accounts still
remained unsettled, until the month OF No
vember, when the detection ofswartwoul's
larger defalca,ion was communicated from
New York.
4:h. Thatthe admins ration Off is mark.
ed with such signal inefficiency, as well as
neglect Of du;y, as render nugatory many
of the most important checks upon the First
Auditor, and collectors, receivers, and dis
bursers oflhe public moneys, which the laws
creating and regulating lis duties conten'-
plated and have sufficiently provided.
5,l1. That, in said disregard oflaw and
neglect duty by the said Comptrollers,
and nefficiency Of the Office as now admin
istered. is to be found primary cause Of
the IMMENSE defalcations of the late colec.
tor at the port Of New York, and consequent
loss of public money.
CAUSE V. The discontinuance Of the use
of banks as depositorles ofthe public mon-
eys, and permitting the SAME to accumulate
in the hands of Mr.. Swartwout.
CAUSE vi. The negligence and failure
of the Secretary Of The Treasury 10 dis.
charge his duty, as the head Of
the Treasury Department, charged by law
with the superintendencc Of the collection
Of The revenue.
Conclusions Of the Committee.
lst. That, Of la years, important books
Of records, designed to contain a condensed
statement of the accounts and liabilities of
collectors ofcustoms. weekly, monthly. and
quarterly, have been permitted TO fall into
disuse in the Department ofthe Secretary
of the Treasury, and thereby render nuga.
tory many Of the essential checks upon the
deE,lca,ons Of that class Of officers arising
fom existing laws and Treasury regula-
tlons.
2I. The negligence and failure of the
Secretary of the Treasury TO discharge his
duty, as the head of the Treasury Depart.
mcn, charged by law with the superlnten-
dence Of the collection ofthe revenue, and
his want ola correct appreciation of the
before-named records in the superlntcn-
dence of the collection of the public reyen-
ues. and the consequent neglect to continue
and complete them. are justly regarded as
primary cause Of the escape from detec.
ton, for so long perisd, Of the immense
defalca'ions Of the late collector at the port
of New York.
Sd. That the Secretary ofthe Treasury