Herald of the times. [volume] (Newport, R.I.) 1830-1846, 1839-03-14
neglect of official duty, by the late naval Of
ficer at New York.
Conclusions of the Committee.

vice, from l629 to 1887, wholly dlsregarded
the requirements Of law prescribing the du-
ties sofhis Office. N,.[
3D. That no fraud practised by the said
collector in his weekly returns OF cash 10 the
Secretary Of the Treasury could affect the
Just and true settlement Of the accounts OF
said collector at the Auditors Office, as said
weekly returns form no part Of the basis o.
the said quarterly accounts by the Auditor
and therefore furnish no apology for the neg
lect Of the Auditor to examine the same thor
oughly, ~..
Sd. That, without the aid Of the register o
bond accounts of collectors, required by law
end Treasury circular to be kept by the Au
ditor, TO enable him TO detect frauds and de-
falcations, If any exist, the said Auditor
could have thoroughly examined said Swart-
wout's quarterly accounts during any quarter
said Auditor has been in office. inasmuch as
the original quarterly accounts were retained
against law, IN his office, and furnished the
same means Of comparison as register
would have furnished.
4ih. That, in the cupable disregard Of law
aud neglect Of duty, ns aforesaid, by said Au-
dior, is found primary cause why the de.
fhlcntions of said Swartwout in 1887, and
subsequently,, escaped early detection, and
have resulted in the probable loss Of the pub
lie treasure.
Cause Nv. Culpable disregard Of law ant
neglect of duty by tie late and present Comp
trollers Of the Treasury.
Conclusions ofMe Committee.
Ist. That the late Comptroller of the
Treasury, George Wolf, Esq, now collector
Of the port Of Philadelphia, was guilty, while
in said Office Of Comptroller, Of cupable dis.
regard oflaw end neglect of duty, both in re-
yard TO the bonds of collectors filed in his
olfce, and tho 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 posi-.
tive injunctions Of law.
I'd. That the present Comptroller Of the
Treasury has been guilty Of culpable disre
gard Of law and neglect of duty in settling
aud certifying 10 the Register the quarterly
accounts Of Samuel Swartwou,, late colec
tor, without having transmitted to him the
vouchers therefor required by positive in
junction of law.
Sd. That said Comptroller is also guilty oi
cupable disregard OF law and neglect of duty
list: In not having sought and ascertalned
fiom the "invoices and nppraisements" OF
the custom. house, either through the Solicit
or Of the Treasury or otherwise, the true a.
mount ofSwnrtwout's claim upon the $2Ol,- =
600 retained by him in going out Of Office, as
suggested in the letter of the district attorney
that was before him, dated April 25 1888
2lly: In not causing the accounts OF SAID
Swarwout TO be forthwith stated, or insttu-
ting measures therefor, Immediately on the
neglect Of said Swartwout TO return and set
tie his accounts at the expiration OF the time
allowed him by law for that purpose to wit !:
in the carly part Of July, 1888. 3dly: In
continuing the same neglect, and forbearing
10 issue warrants of distress against said
Swprtwout and his sureties from The 81 Of
August, 1888, when apprized by the letter of
the First Auditor that said accounts still re-
NAMED unsettled, until the month Of Novem-
Der, when the detection Of Swartwout's lar
ger defalcations was communica ated from N.
York.
4tb. That the administration Of it is marked
with such signal inefficiency, as well as neg
lect Of duty, as render nugalory many Of the
most important checks upon the First Audi
tor, and collectors, receivers, nnd disbursers
Of the public moneys which the laws creating
and regulating its duties contemplated ant
have sufficiently provided.
5th. That, in said disregard Of laws and
neglect of duty by the said comptrollers, and
ineffciency of the office as now administered
Is to be found primary cause Of the iinmens
deialcations Of the late collector al the port
Of New York, and consequent loss Of public
money.
CAUSE V. The discontinuance of the use
Of banks as repositories ofthe public moneys
and permitting the same to accumulate in
the hands Of Mr.. Swartwout.
L. c,,l, 1c
the Secretary Of the Treasury to discharge
purtment, charged by law with the superin-
tendence of the collection of the revenue.
Conclusion Of the Committee.
LIST. That. Of late years, important books
OF records, designed TO contain n condensed
statement Of the accounts and liabilities OF
collectors Of customs, weekly, monthly, and
quarterly, have been permitted TO fall into
disuse in the Department of the Secretary oi
the Treasury, and thereby render nugatory
many Of the essential checks upon the defal-
cations Of that class Of officers arising from
existing laws and Treasury regulations.
Cd. The negligence and failure Of the
Secretary Of the Treasury to discharge his
duty, as the head Of the Treasury Depart
men,, charged by law with the superinien-
dence of the collection Of the revenue, and
bis want Of a correct appreciation Of The be-
forenamed records in the supernte ndence Of
the collection OF the public revenues, and the
consequent neglect to continue and complete
them, are justly regarded as primary cause
ofthe escape from detection, for so long
period, Of the immense defalcsiions of the
late collector at the port Of New York.
Sd. That the Secretary ofthe Treasury has
been wanting in proper discharge Of his
duty in Office, in permitting Samuel Swart.
wout, late collector Of New York, quietly to
retain the sum Of S20l 900 after being out of
Office, under pretext Of indemnifying himself
against claims Of importers for duties paid
hun under protest, and liable by him to be
refunded, while it was known to tho Secre.
tary of the Treasury, within q few weeks
thereafter, that said Swartwout was neglect.
ing to refund such protest money, rs he
claimed 10 do, and that the sums were being
refunded, from necessity, out Of other accrn.
ing resources of the Government by saId
Swartwout's successor in Office.
4tb. That the Secretary Of the Treasury
has been wanting in proper discharge oI
his duty in Office, in permitting the present
collector Of New York to retain under his
own control, and subject TO his own use, com
mingled with soid collectors private funds
large aud accomplishing sums OF the public
c<1l.c,nd f,r du,ies ma ia under pyote st