The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-16

u
Eraminsd BY Mr.. Opens.
/ Question Sc Refer to your answer 10 ,hs aad ana,
ton. propoundcd BY Mr. Smith, and saw whether IL.
warrants alluded TO were accounted for by Swsrwoot
except far they form part Of the balance due 10
the United States, and whether he stands deied ,oh
ihe amount IN his cash account?
i Answer. For the warrants alluded TO- Mr. Swartwont
never entered the to bis debit in his own cash
account and they therefore held in suspense al
though they continually formed part of the Outstanding
balance due to the United States.
! In answer 10, examined by Mr. Cors,) Mr. Shutu
says, abiding to The Solicitor and Comptrolers report
| House document Is: "The statement OF Messrs Gil
pin and Barker in regard these items, is wholly IN
| correct. These warrants were. 10 my knowledge, sp.
piled TO the purposes for which they received aud
regularly accounted for ] have shown you that they
were regularly entered 10 the cash hook and IN the
book called collectors book Of official accounts, which
contains the accounts Of expenses Of his Office and
emolunents and Fees lay before the committee the
last mentioned book and show the application Of each
OF the said warrants A quarterly aud annual account,
returned the Treasury Department at the proper
time. contsin a full explanation OF these items.
| The same witness subsequently examined (by
| Mr. Cunis) as follows:
Question Is Can you give statement copied from
the book Of fees and emouments," TO show the sppl
cation Of the three Treasury warrants!
Answer. In answer TO the 18th nterogatory, yes
terday showed the book the committee and proved
that the proceeds Of the three Treasury issued
in 1884 and 1895 applied actually to the payment
Of the clerks for the year 1884.
The markers. guagers, weighers, measurers, inspect
ors. &c. and all officers except clerks. appointed
BY the Secretary Of the Treasury regarded ss public
officers, and paid out Of lbe public money which is
charged in the account Of the collector with the United
States quarterly The fees and commissions Of the col
lector appr opaied TO pay the clerks. and an &C
Of the fees and commissions is kept and If they
fall short Of sufficient to pay the clerks the
Treasury Department sends warrant upon the Irea
TO make up The sufficient 10 pay the clerks
There a deficiency Of fees and emouments TO pay
the clerks in 1884.
The three warrants, amounting TO $39, $40 05. be-
fore mentioned received for that purpose have
made copy OF the account referred to in the to
the 18th ln,eHogator and shows that the proceeds Of
those three warrants were applied to paw the clerks.
The account Is true copy, and 10 marked b.
Copies Of these accounts, quarterly and annual with
the vouchers, forwarded the Treasury Depart
ment.
q. "oFFIcE EXPENSES"
In relation TO this item, Mr. Jennings examination
follows
Examined BY Mr.. Smith
Question 90. On page 20 Of House document l3, in
the report Of the Solicitor and Comptroller Of the Trea
sury, Mr.. SwaItwout is charged with $6O,29l AZ, al
lodged have been drawn by him for expenses OF his
Office, beyond the actual amount OF those expenses,
during the years 1885, 1885, and 1887 and that In said
sum be is defaolter TO- the Government. Please 10
whether each Of the received by Mr. Swart
wout making up said aggregate Of expenses overdrswn
carried into and made component part OF the
balance Of the quarterly accounts returned TO the Trea
sury Department.
Mr. Phillips cashier Of the custom house under Mr.
Swartwout, testified as follows
Examined By Mr. Smith.
Question A. Please to examine pages rs, 43, and
A. in before named House document l3 and say whe-
Their you furnished the Solicitor Of the Treasury, Mr.
1 ~ -~f.L H..
Treasury, with any information relative to any OF the
dealcations amounting to $6029l AZ, there charged
upon Mr.. Swartwout under the head Of " cash drapn
10 pay expenses Of Office than amount Of same not
de6ted in cash account " do you know, or have you
| ever known. Of any such defalcationi
Answer. have no knowledge Of the statement in
page 26, document 10, of "cash Withdrawn for the
aedged purpose OF paying expenses OF the Office DC,
amounting to $6029l AZ, nor Of similar statements
pages 43 and A, and. do not know, ever have
known, any such defacaton.
s. "cAsH RETAINED FOR REBUILDING MERCHANTS
This item of $50 769 SO, since first set apart by Mr..
Swartwout, has ceased to be reported 10 the
Treasury Department in his quarterly accounts, as
part of his aggregate balance OF cash and unsettled
counts. When originally retained il was expressly re-
ported in his weekly return to the Secretary .March
| &C. 1885, as follows - Retained, for refnndng 10
merchants, $50 769 So" (See extracts from custom.
house books in Mr.. Fieming's testimony, Com jour-
And in his succeeding weekly return, dated March 81
1885, he reported for that week, cash received sea-,
905 49, (see testimony y and 10 his quarterly re-
turn, ending the date, March 81, 1886 he re.
| ported as follows: !" Cash retained The 3lst March,
1886, $l45,675 OF" (See continuation of
tnony, Committees Journal.) Thus expressly
binng the cash Of those two weeks into his cash and
suspense account with the knowledge Of the Treasury
Department Moreover, Mr. Fleming says. in his 18TH
answer to Mr. Smith, (Com. Jour that this sum was
retained by Mr. Swartwout '.,rifh the knoredee Of The
Treasury" 1t always constituted thereafter, com,
ponent part OF Mr.. Swarwout's quarterly balance
ported by himself to the Treasury; and on this Mr.
Fleming Intercepted by Mr. Smith, and answered
| as follows
Question rs Could "the large sum Of $50, 100 So
described in your last answer retained by Swartwou IN
| 1886, have become defacaton If the Treasury De
parment had lost sight Of it in the examination OF
his accounts, nasmuch you say your last answer
that it retained with the knowledge Of the Trea
sury"
| Answer. 1t could not.
With such evidence before them, the committee do
not feel justified in sustaining or accedng TO the cor
recness of the view presented the House and
try by the Executive and the Treasury officers IN House
! document 10, that Mr.. Swaftwout became defaute
at any time prior 1887 either Of the items OF
counts above Notwithstanding in all to S22l,
907 SO. On the contrary, he accounted for them pro-
pery the Treasury, but permitted to retain them
until his last quarter of service and then, and not
til then, he required to pay them; and then did he
become deauer for them, and not befofe There hiss
not Deen discovered any evidence 'Bu
to this portion Of his present Indebtedness, Mr. S"sH
wout's accounts either at the cnstom-honse or IS re-
turned to the Treasury, bear any impress Of and OF
deception for what omitted to be charged on one
Of those accounts, fully charged another Of them
Yet in fact, if there any such fraud or decePtoh
it confined to- and consisted in, the manner OF keep
ing his accounts at The custom house with when the
Treasury, as remarked in former part OF this report
had nothing to do) and it ceased with the making Out
of his quarterly accounts the Treasury ,nasmuch as
in the latter these sums were Always inciudea III 'ne
item Of "cash and unsettled accounts; ana the ohE
variation between the quarterly returns to the Treasury
and the accounts at the cusom-house Is found to have
been in The fact that in the he specified cash