Southern Argus. [volume] (Columbus, Miss.) 1834-1842, 1839-03-26


sooner and nave existence since th8. pe.
rod ana the def eaions
added 70 tie money pr Isl 81
bin. according to BIS returns % tie
s0ly Department and 81 the aiIen &C.
qaieseence 81 &c officers 81 that
Inent until tie cossef Bis term d Office.
constitute the of bis de.alca.
tons at the ofs ~ period.
9. THE cAusEs Of 4 sVARTWou1 p.
FALcA TONS.
CApsR The irresponsibility 81 Ir.
SNartnout d pecuuiary character 81 the
time of his appointment to Office
Conclusions b ths C0nmtee.
LIST. That atthe time Of al. S0art-
won't appointment ard Of his reappoinl-
nsnt 70 Office, be was wholly irfesponsi.
BE inpecuniary reputation. and was ID.
volved il debt.
ID. That at the time 81 lis appoint.
ment, and for the whole period he was id
Office, he was notorious engaged il large
and hazardous speeulations, and deeply
embarrassed BY them.
Sd. That his pecuniary responsibility
and consequent inducements by hazar-
dous speculations, constitute one Of the
primary causes of his deialcations to the
Government.
CAUSE II. Culpable disregard Of law,
and neglect of official duty, BIZ the late
naval officer at York.
Conclusions Of TIE Con.naittee
1st. That the late naval officer at the
port of New York, throughout the term
Of his service, from 1929 o 1888, wholly
disregarded the requirements Of law pre-.
scribing the duties Of his Office.
I'd. That the said nvaal officer, for the
same period, wholly disregarded the ID.
structions of the Comptroller of the Trea-
sury of November 10, 1921.
3rd. That said naval officer, by so dis
regarding the requirements of law and
the Instructions of the Treasury Depart.
,nent, culpably neglected 10 keep the ac-
counts and records appertaining to his
Office, and thereby rendered the Office nu-
gatory as check on the accounts Of the
collector.
9TH. That if the duties of said naval
officer, as authorized and directed by OK.
listing laws, had been executed with prop
er care and vigilance, they would have
rendered it impracticable for any fraud or
error in any Of the accounts Of the col.
lector of said port to escape immediate de-
lection.
9Th. That the culpable disregard Of the
plain requirements Of law and Of Tfeasu-
~ Instructions prescribing the duties of
naval officers, BY said naval officer, and
his continued neglect of official duty. IS d
primary cause of the immense defalca-
tons Of the late collector Of New York.
CAUSE III. CuIpable disregard Of law
and neglect of official duty BY the First
Auditor of the Treasury.
Conclusions Of he Committee.
1st. That the First Auditor Of the
Treasury has been guilty of chlpable dis
regard of law, and neglect of duty, in ex-
aiming and certifying the correctness of
the accounts Of the late collector at New
York without having compared them
thoroughly with the vouchers accompany
ing the same and also in transmitting
said accounts to the First Comptroller,
certified, or revision, while the most im-
portant vouchers therefore were retained
in his own office.
Cd. That no fraud practised by the said
collector in his weekly returns Of cash TO
the Secretary of the Treasury could af-
feet the just and true settlement Of the &C.
counts Of said collector at the Auditor s
Office, as said weekly returns form no
part of the basis of the settlement of said
quarterly accounts by the Auditor and
therefore furnish no apology for the neglect
Of the Auditor to examine the same thor.
oughly.
Sd. That, without the aid Of the regis.
Ter Of bond accounts Of collectors, re-
quired by law and Treasury circular to
be kept by the Auditor, to enable him 10
detect frauds and defalcations, if any ex.
ist, the said Auditor could have thorough.
/ " examined said Swartwout's quarterly
accounts during any quarter said Auditor
has been in Office, inasmuch as the origin
al quarterly accounts were retained,
against Law, il his Office, and furnished
the same means Of comparison as re.
gister would have furnished.
4th. That, in the culpable disregard 81
law and neglect Of duty. as aforesaid. By
said Auditor, is found primary Gauss
why the deialcat:ons Of said SwartWoui
| il 1881, and subsequently, escaped early
detection, and have res ted n the proba.
bic loss of the public sure,
CAUSE ". Culpahe disregard Of law
and neglect DC duty By the lato and pre-
sent Compsrollsrs Of the Treasury
Conclnsiols b te Conittse
1sl. That Cue aie Comptroller 81 t
reasury George Wol ESQ, now -
lecsor ST Tie poF 81 PhiIad phia.
guilty while g SAID oIlea o Colnpslo
of e1lpable Of law d
81 duty, both q regard % the bonds Q
electors 6lea Is Is Office and ha
cord thereof required 81 aN end s. Set
tling and certifying g tho Register lhl
ccouni 81 samuel out a.e eoI
Hector. without h g hln
ha therefor required eY 'F'
Ilens
Con
n gritty cup
aud ST a