The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-20


The following testimony OF The late deputy naval
officer aud now deputy collector a. New York,
though 10 The outset evasye, grew al length 10 ul
concession Of the truth.
John 7. Ferguson was sworn as witness.
Examined by Mr.. Opens.
Question I. Are YOU an officer In the custom
house, New York; How long have you been there,
and what are The duties you have discharged
Answer. u m. My connexion with the CUSTOM
house commenced In May, 1929 SERVED as deputy
naval officer ill 29h Of March, 1888. Since then,
with the omission Of about three weeks, have been
principal deputy under Mr.. Collector Hoyt.
Question 2. From your knowledge Of the manner
OF conducting the business Of the naval Office In the
custom house at New York, and from your connex-
ion with H. you will be pleased to state u the naval
officer acts as check upon the collector; whether
the accounts are critically examined, or II the exa-
minaiion and certifying the same Is not rather
formal than an actual Examination; j and whether
snch has moi been the uniform practice far you
are acquainted with the performance Of the duty by
the naval oliicer7
Answer. In answer to the first question, have TO
answe most assuredy and for many years been gene
rally considered and proved 10 be check. I'd. The
accounts were critically examined, and do sincere
ly think II by no m :ans formal examination but an
absolute check. 3d. The practice pursued during
the term OF my being deputy has been uniform, and
the only practice since the revenue system.
The examination OF John r. Ferguson was re-
sumed.
Examined By Mr. Smith.
Question A. Was any record or register kept In
said naval Office, while you were In il, Of the col
ectors abstracts OF duties and other accounts OF re-
ceipts bonds and expenditures? III yea, state what
was the nature and extent of such record or regis
ter in form and substance?
Answer. The only book or record kept in the
naval Office is the quarterly abstract, which have
before referred 10, and which comprises the whole
amount collected for each quarter, including bonds
taken and duties paid the nature Of this record being
supposed 10 be heretofore so satisfactory that dupi-
Gates Of other accounts we're not thought necessary
Question 5. When you say that the quarterly re-
cord abstract kept In the naval office includes "bonds
taken" do you mean TO convey the idea that such
abstract specifies the amount Of each bond so taken
by the collector its date the of the parties 10
IL and when L became payable2 Or do you mean
that II only contains the aggregate amounts OF duta
bic goods, that have been entered during The espec
tive quarters of the year. and the duties on which
were entitled to be secured by bond2
Answer In answer, mean il only accounts for
the aggregate amount of duties accTuing during
each quarter, without specifying what portions Of
such amounts were payable were paid in cash, or
what portions were either bonded entitled TO the
privilege OF being secured BY bond.
Question o. Has any change taken place in said
naval office, down to the present day. departing from
the mode you have described as the mode OF dis
charging the duties of said naval Office while you
were in III
Answer. No change had taken place up to the time
have taken place since leh I am unable to say.
Question 2. BY the abstract you have described as
kept in the naval office, or by any other papers or re-
cords In said office, is the naval office enabled to
certain what the actual receipts of the collector have
been in cash, in any quarter, for duties, or other
means as collector
Answer To my knowledge, The abstract does not
show the amount received quarterly in cash. does
any other account kept in the naval Office.
Question 3. Were any of the accounts of re-
ceipis" by the collector Of cash, of bonds subject
ed to the naval officer for his examination and certi
6cate, while you were in said ofice2 If yea, what
class of accounis1
Answer. The books which contain all the bonds
paid, and bonds outstanding, have been always ex-
amined, within my knowledge, at the naval office,
and certified by the naval officer; but no duplicates
thereof kept in the naval Office at the time Of
lining the quarterly account OF the collector.
Question 8. What class Of The collectors accounts
of cash receipts were examined ana certified by the
naval officer while you were in said Office Please
mention each class.
Answer. No accounts OF cash receipts of the col
lector have to my knowledge, been examined in the
naval office, separate from The quarterly abstract of
his accounts.
Question 10. How many abstracts Of different ac-
counts of the collector were examined quarterly in
the naval office, while you were therel Please
name each. al
Answer. The American and foreign abstracts of
accounts Of duty are the only ones which are tho
roughly examined by separate accounts in the naval
Office
Question H. Did the abstract, specified in your
last answer in any way enable the naval Office to
certain what amount OF cash had been received on
bonds otherwise, by the collector, during any quar-
teri
Question IL. Had the naval Office anv check in
use, while you were in said office, by which any de-
feet in the collectors quarterly accounts OF moneys
paid or payable, in any quarter, 10 the collector
could be discovered or found out !?
Answer. Not by any means.
Question IL. Could or could not the naval officer
by the books of :" bonds paid" or bonds oustand-
ing mentioned in your 9Th answer, discover whether
the bonds PAYABLE had come to maturity or not Z
Answer. He could but such examination was not
in the power Of the naval officer, as there was no
means furnished by which such examination could
take place.
Question Ia. When you say, in your 9th answer,
that "he books which contain all the bonds paid and
bonds outstanding have been always examined, with
in your knowledge, in the naval Office" and certified
by the naval officer, why il not in the power Of
the naval officer TO discover whether the bonds pay
able had come to maturity or not
Answer. At the time of my being deputy in the
naval Office, account taken Of the bonds gwen
as that belonged entirely TO the collector, as he pos
sessed the power Of collecting the amount of duty
accruing upon each importation, either by compel
ling the merchant to pay cash, or give his bond for
the security of the revenue.
Question Is. For what purpose or purposes were
the books which contain all the bonds paid and
bonds outstanding" examined in the naval office,
stated in your 9Th answerl
Answer. To conform, as far as in our power, to
the requstion Of the law in certifying all bonds
ceived by the collector, the examination of the bond
abstracts, furnished the Treasury Department, was
made Nth the account kept By the collector there being
no means in the possession OF the naval officer by
which such examination could otherwise be made.
Question 10. Do you mean to convey, by your
foregoing answers, the idea that the only examina-
ton made in the naval Office while you were there,
of the accuracy of the collectors return to the
Treasury Department of bonds taken, and OF bonds
outstanding" for duties, consisted in comparing said
return, as furnished BY him. Nth his ocn books of
bonds taken and bonds Outstanding" also furnished
By him for the purpose of such examination
Answer. answer, yes; such is my meaning.
Question IL. Did the naval officer examine and
certify any OF the collectors accounts OF expendi