Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1839-03-07
PARri.-TnE DEFALCATIoNSo OF NH
SWARTW0UT.
/. rur EXTENT OF Mn. SwARrwours pffAhsA
Tons.


Co5elusion Of the Cownttee.
J., ,rh., Mr. sra,,wouti. a defaulter 10 Gov
as appcas by its own returns, as adjusted
from time TO time the Treasury department ~
In .um of one million two hundred and twenty five
thousapd SIEVE hundred end five dollars and sixty
nine cent.
INFLATED upon tia face OF the quarterly accounts re-
euarly returned by him for judgment at The iIea-
sury Department without the omission oil any oil ~
.ther items. debit or credit thereon, uniil II be-
an absolute dcialcaon.
. THE DURATION OF Ma. SwAnTwcur's DETAIL
CATIONS.
Conclusion Of the Committee.
Isl. That all moneys received by Mr.. swaii"ou,
as collector prior to 1897 we're regularly aeeo"n'eo
Tor by him IN his quarterly returns to The Treasury
Department.
Cd Tha, so much ofaIl moneys received by W.
Swarwout piloi TO 1887, and accounted 'of 10 ino
Treasury Department in his quarterly returns as
paid by him into the treasury were 'e
tanned by him under the tatit acquieseence OF the
counting oilicers Of the Treasury and regularly
carried forward, debied 10 himself. in the balance
of each subsequent quarterly account rendered ny
him TO the Treasury Department ioihs close oil Tue
term Of his Office -
| 3D. Thai his omission TO carry a debit to himself
of the moneys received by him from the Treasury
or from other sources, prior 10 1887, to the close
acc cunts kept only nj the custom house, caleo MS
cash accounts, and his carrying a debut 10 hihse'
of any such items TO any other class Oh accounts
kept only at the cus,om huuses called suspense anu
| uuseuled accounts, by any other name, "ou'o
not operate rs a conceament, innocent or ifauhu-
lent, from the Treasury Department, OF the tIne
cash balance IN ls hands. First, because, nethef MS
cash account his suspense and unsettled account
n,r any other subordinate account Kept al Tue Gus
tom house WAS ever exhibited to or formed the basis
Of any quarterly settlement made by him with the
accounting officers Of the Treasury. Secondly, pc
cause, in his quarterly accounts seH1eu ~ "'e
Treasury Department, the aggregate ana uue
balance OF all his subordinate accounts kept al the
custom house, including both his cash accoun, ana
suspense account, WAS uniformly, pfiof 10 1901
carried into his quarterly acconn, under the Item
OF " cash. and unsettled accounts.
Iih That the de.alcations Of MI. Swartwouf. by
r means of fraud aud falss returns, commenced IN
1897, and not sooner aud have existence since mat
period and the dcislacaIons thus acciuing, added
TO the moneys previously retained by him, according
10 his returns to The Treasury Department. aud by
the silent acquiescencc OF the officers of that Depart
me NJ until the close Of his OF office, constitute
the aggregate of his deiacalons at the present
period.
.. THE CAUSE or Mn. SwARrwour's pErALcA-
Cause |. The irresponsibty of Mr.. Swanwout
in peounary character at the time fins appointment
to Office
Conclusion Of lie Committee.
ls That at the time Of Mr. Swartwou,'s appoint
m,nt and Of hi, ,e.aDpoibtment 10 Office he was
wholly irrcsnons,bl, m uecunary regulations, and
was Involved in debt.
I'd. That nj the time of his appoin,ment and of
his re appoiptmept and for the whole pcrod he was
in Office. he was no,oriously engaged in laree and
hazardous spcculalions and deeply embarrassed by
them.
I'D. That his pecuni,ry ,esponsbility and oonse-
queht invovcmcn'sb by hazardous spccu'ations con
uTst,.
o"' " ."e P''''', CAUSES " Ills e'''o"s
~. " "'I.,,,,a ,,.., a,,,, -, .,.,..,
c a;sni H., ~ H., IS a , n, ' =. ~ 81
/ ~ -, s'''' - " ~ ~ ~ " '
Conclusion Of The Committee.
Isl That the late naval officer n, tho nor, or Ma,
| Yo,l ,h,,u,hon, ,,e Torn, of he s.,y;c. t,,
! 1900 IN ,a2a wholIv dis,cr.,5.d III. ,roni,o,,.n,
| ~ a.. ...,,, x ~ ~, f"
oil ma, said naval o0;ce, "a, IN. s,,,. ,.,;,d
,vboliv ds,,,,,deJ ,he ins,,,r,;ons If Tho Cnn,,nI
! lor nj The r,rasn,v of Nov.mher IN 1901
| al Th,, sa;J n,y,, enc, h., 40 d;.n,,; ala,
| o,,,,omon,s ~ ,,, I'D H. IA s; =; sr,h = am
snIy Dena,,me,, c"lnahiv nsslse,.d ~ icon nv.
accounts md ,rco,ds anne,,,n,nc ~ h,s oftce and
! h..h, I'D, al ,h. ,r,o ,na,,,, s nhoai m
! ,h y,,nn,s IF ,h cai,.o,. 49, $50 "
| All Th, n ,ha Lie of aid ,,v,, or,.., =, ~,
,hor,ycd and directed nv exisiinc laws had hem ny
| eeu,e,l .nb n,on., ,,e and vis;,a,.e ,hcy ,onia
h,yc ,ena.,cJ !, i,n,,c,c,l,. for ,ry f,,nJ a, ~,
yor in auy Of the accounts Of the collector of said
port to escape immediate detection.
5th That the culpablc disregard Of the plain re-
quifcments OF law aud OF Treasury Instructions pre-
scribing the dmiies Of. naval officers, BY said naval
officer, and his continued neglect of official du,y
is il primary cause of the immense dclalcations Of