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

10 Government, as appears by his own re-
turns, as adjusted from time to time at the
Treasury Department. in the sum of one
million two hundred and twenty-five thou
sand seven hundred and FIVE dollars. and
sixly-nine cents.
I'd. That this amount Of Indebtedness
has accumulated upon the face Of the quar-
tery accounts, regularly returned by him
for adjustment at the Treasury Depart
menr, without the omission of any of eth
er items, debit or credit, thereon, until il.
became an absolute deia!ca'on.
2. The duration Of Mr.. S,Oartwout's De-
falcationS.
Conclusions Of the Committee.
Ist. That all moneys received by Mr..
| Swartwout as collector prior TO 1887,
were regularly accounted for by him in his
quarterly returns to the Treasury Depart
mcnt.
3D.. That so much Of all moneys receiv-
ed by Mr.. Swartwout prior TO 1887, and
accounted for TO the Treasury DenarInent
i'm his quarterly returns, as were not paid
by him into the Treasury, were returned
by him under the tacit acqniescence of the
accounting officers of The Treasury; aud
regularly carried forward, debited to him
self, in the balance of each subsequent
quarterly account rendered by him to the
Treasury Department, TO the close OF the
term of his Office.
Sd That his omission to carry debit
to himself of the moneys received by him
from the Treasury, or from other sources,
prior 10 1887. to the close of accounts kept
oulv at The custom house. called his cash
accounts, aud his carrying a debit to him.
self of any such items to any other class OF
accounts kept only at the custom house,
called suspense and unsettled accounts, or
| by any other name, would not operate as
concealment, innocent or fraudulent
from The Treasury Department. Of the true
cash balance in his hands. First, because
neither his cash account, no: his suspended
and unseuled account, nor any other sub
nnliuate account, kept o,-th"~ ~cust,ni :
house. was ever exhibited to. or formed the
basis of any quarterly settlement made by
him with the accounting officers of the
Treasury Secondly. because IN his guam
terlv accounts settled AT the Treasury De-
3ar,meni, the aggregate and true balance
Of all subordinate accounts kept at the Gus
tom-house, including both his cash ac-
cnnu and suspense account, was uniform
", prior 70 1887, carried into his quarter
" accouu, under the item of "cash and un-
settled accounts
4th. That the defalcalions ofMr. Swart-
woui, bv means of fraud and false returns,
commenced in 1887. and not sooner, and
have existed since that period; aud the
defalcations thus accruing, added TO the
moneys previously retained by him, ac-
cording to his returns to the Treasury De-
partmeut, and by the silent acquiescence
of the officers Of that Department until the
close of his term of Office, cons, tu'e the
aggregate of his defalcations at the present
period.
3. THE causes of Mr.. S,cart,cout's DetaL
cations.
CAUSE l. The irresponsibiity Of Mr..
Swartwoui in pccuniary character, al the
time of his appointment TO office.
Conclusions of the Committee.
Isl. Tha, at the time of Mr.. Swart-
wout's appointment. and of his leappoint-
ment 10 Office, he was wholly irresponsible
in pecuniary reputation, and was involved
in debt.
2d. That al the time of his appointment
! and reappnin'ment. and for he whole pc
:, riod he was in office, he was VIGOROUSLY
engaged in large and hazardous specula-
tions, and deeply embarrassed by them.
3D.. That his pecuniary responsibility
and consequent inducements by hazar-
dous speculations, constitute one of the
primary causes Of his defalcalions to the
! Government.
CAUSE 2. Culpable disregard of law,
aud neglect of official duty, by the late ma
val officer AT New York.
Conclusions Of the Committee.
Isl. That the late naval officer at the
port of New York throughout the Term of
his service, from 1929 10 1888, wholly dis
regarded The requirements Of law prescri-
hing the duties of his Office.
Cd. That the said naval officer for The
same period. wholly disregarded the in
s,ruc,ions of the Comptroller ofth Treas
urv Of ofNovembcr 10. 1921.
Sd. That sail naval officer, by so dis
regarding the requirements oflaw aud the
Instructions of The Treasury Department,
culpably neglected 10 keep the accounts,
and records appertaining to his office, aud
thereby rendering the Office nugatorv as Il
check on the accounts of the collector.
9TH. That if the duties ofsaid naval Of
6cer, as authorized and directed by exist
ing laws, had been executed with proper
care and vigilance, they would have rem
dered ii impracticable for any fraud or err
ror in any of the accounts Of the collector