Richmond palladium. [volume] (Richmond, IA [i.e. Ind.]) 1839-1854, 1839-03-16

collector OF SAID port to escape immediate detec-
ton.
9th. That cupable disregard of the plain re-
quirements OF law and of Treasury instructions
prescribing the duties of naval officers, by said
naval officer, aud his continued neglect OF offlclal
/ duty, Is primary cause OF the immense defal-
cations of the late collector of the port Of New
York.
CAUSE 3 Culpable disregard of law and neg
lect of official duty BY the Fast Auditor Of the
Treasury.
Conclusions of the Committee.
lst That the First Auditor of the Treasury,
has been guilty of ouipable disregard of law,
and neglect Of duty, in examining and certifying
the correctness of the accounts of the late col
lector at New York without having compared
them thoroughly with the vouchers accompany
ing the same; and also in transmitting said ac
counts TO the FIRST Comptroller, certified, for re-
vision, while The most important vouchers there
fore were retained in his office
I'd. That no fraud practised by the snid collec
tor in his weekly returns OF cash TO the Secreta-
ry of the Treasury could affect the just and
true settlement of the accounts Of SAID collector
at the Auditors Office, said weekly returns
form no part of tho basis Of the settlement OF
said quarterly accounts by the Auditor; and
therefore furnish no apology for the neglect OF the
Auditor to canine the same thoroughly.
Sd. That, without the aid Of the register OF
bond accounts of collectors, required by law and
Treasury circular to be kept by the Auditor, to
enable him to detect frauds and defacatlonS, If
any exist, the said Auditor could have thoroughly
examined said Swnrtwou,'s quarterly accounts
during any quarter said Auditor has been in of
fce inasnuci the original quarterly accounts
were retained agans: law, in his offie, and furn-
ished the same means of comparison as regis
ter would have furnished.
4h That, in the culpable disregard Of law and
neglect of duty, as aforesaid, by said Auditor, IS
found primary, cause why the defalcatons OF
said Swartwout in 1887, and subsequently, es-
capped early detection, and have resulted IN the
probable loss Of the public treasure.
CAusE4 CuIpable disregard of law and neg
lect Of duty by the late and presen, Comp.ol-
lers OF the Treasury
Conclusions Of the Committee
lst Tha. the late Comptroller, of the Treas
ury, George Vol, Esq, now collector OF the port
of Philadelphia, was guilty, while in said office
of Comptroller, of cuipablc disregard OF law and
neglect Of duty. both in regard to the bonds OF COL
ectors filed 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 injunc
lions of law.
ID. That the present Comptroller of the
treasury ia, been guilty of culpabe disregard of
CIV and neglect ofdaty im.setling and certifying
10 the Register the quarterly accounts OF Samu-
" L
nitted 10 him the vouchers therefor required by
positive injunction of law. .
3D. That said Comptroller is also guilty of :
upable disregard of law and neglect of duty
st. IN not having sought and ascertained from :.
he invoices and appraisements' at the c-.;cm-
louse either through the Solicitor Of the treas
Try otherwise, the true amount ofSwartwout's :
lain upon the $20lO 900, retained by him in 60 /
ng out of Office, suggested in the letter of the
istrict attorney that before him. dated April
). 1888. 2dy. In not causing the accounts
f said Swartwout to be forthwith stated, or III
titu,irg measures, therefor, Immediately on the =
eglect of said Swartwout TO return and settle
is accounts at the expiration of the time allow
d him BY law for that purpose, 10 wit: in the :,
arly part of July, 1888. 3dy. In continuing "
he same neglect, and forbearing to issue war %
ants of distress against said Swartwout and his :
iretics from the First Auditor that said accounts <
ill remained unsettled, until the month Of No =
emher hen the detection Of Swar,wout's Iarg- =
defaication was communicated from New u
ork.
4th That -sa administration of i, is mark ed ~
it'll such signal inefficency, well rs neglect ~
duty. as render nugatory many of the most :"
nporant checks upon the First Auditor, and !"
ELECTORS, receivers. and d,sbursers OF the pub "
= moneys which the laws creating and regula- u
ng its duties contemplated and have sufficient u u
provided. -
9Th. That, in said disregard of law and neg ~
ct of dlty by said Comp,roers, and inefficien- y
of the office as administered, is to be u
und a primary cause of the immense defalca- x
ons Of the late collector at the port of New y
ork, and consequent loss Of public money. p
CAUSE s. The discontnuance of the use of -
.nks as repositories Of the public moneys, and =
,rmittins the same to accumulate in the hands =
Mr.. Swartwout.
CAUSE s. The negligence and failure Of the v
scretary Of the Treasury to discharge his duty ~
the head of the treasury Department, charged y, !"
law with the superintendent ofthe collection !.
the revenue. r.
Conclusions of the Committee. "
LIST, That, Of late years, important books OF ly
cords. designed to contain a condensed state p
emit of the accounts and liabilities as collectors
customs, weekly, monthly, and quarterly ,have
n permitted to fall into disuse in the Depart
snt of the Secretary of the Treasury, and tn
ereby render nugatory many OF the essential oil
ecks upon the defaIca;ioos Of that class Of Of re
ers arising from existing laws and treasury reg III
atoms. nd
ID. The negligence and failure Of the Secre- '"
y Of the Treasury to discharge his duty. IS the &c
ad of the treasury Department, charged by ca
" with the superintendence Of the collection OF
the revenue, and bis want Of a correct apPre- gs
.tion of the beforenamed records in the super de