The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-27

ssusd in Tho different Offices Tor collecting the public
revenue, and the and form Of STATING the &C
couIts OF the several persons employed therein he
shall slso supcrntend the preservation III The public &C.
counts subject "a his ressn and provide ios the rega
lar payment OF all moneys which may be collected =
Will you refer 10 the above quoted provision Of law
and say whether Il does epon upon the Comptroller
the daty aud power fully keep in his Office all
useful aud necessary forms Of stating aud keeping ac-
counts and records and checks upon other accounting
officers whose doings subjected 10 tho revision OF
his Office does 10 require oil useful and necessary
forms records and checks "iu The different oih;es Tor
collecting the public reyenuei And yea. was 4 or
no, competent aud within his authority 10 have instl-
tuied and to keep his Office such record and check
as is mentioned in the 9th ineroeatory above
Answer The law quoted in the last nlefrogaioy
does not, 10 my opiuon, enjon upon the Comptroller
the duty of keeping record check other accounting
officers. Of the description given 10 the lnleuoeatory
But the duty Of the Comptroller under the law, 70
clearly 10 make due aud thorough examination oil al
accounts settled by the FRS, and Fifth Auditors before
he certes the balances arising thereon to the Register
| he would be bound by Of duty to Keep such
record if he thought essential No Treasury reRuia
lion by the Secretary or Comptroller has heretofore a'
rected the keeping Of such records or checks ~ Inc
| Comptro!er's Office although. in my opinion, snch
record might be- there kept under existing laws ana oy
the authority Of the Comptroller.
But il has not been only in regard 10 MI Swart-
wouls accounts passing through The oihce o. 'he rs'
Comptroller that signal disregard OF law and ne2iec'
OF duty have characterized the administration OF tha
Office but, with seeming fatality. like disregard Of law
aud neglect Of every duty imposed by law upon that
Office with which Mr. SNartNout Mas required TO come
contact appears to have pervaded the First comp
trollefs Department.
By tho &C, Of MAY IS. 1890 section !, il is provided
that the commissioners Of all officers employed ~ levy
ing collecting the public revenue shall Dc made QUIZ
aud recorded in the Treasury Department, DC.
BY the act Of March, 1879, section IL Is provided
that each collector shall within three mouths after no
upon the execution Of his office; give bond, win
one or more securities be ayproptd by the Comptro
Ter OF Treasury Of the United States, and payable 10
the United States. with condition for the true aud faith
f discharge Of the duties Of his Office according to
law.
BY the act Of May is, 1920 section g. the President
may. from time to time in his opinion the interests
the United States require regulate AMI increase
the for which the bonds required which be
required by the laws Of the United States be given
by the collector, naval officer, &c. Of customs, DC
Il appears, in proof that record Thus required by
law has constituted part Of the internal organization
Of the First Comptroers Office. It's importance would
be obvious independent Of the positive requison Of
law II appears also. in proof that blank bond for
Mr.. Swartwouts execution. with surees. as required
by law, to indemnify the Government against his I'M
faithful discharge Of duties, was transmitted to him.
with q notice OF his Teappontmcnt 10 Office on the Sd
Of May, 1884. by the First Comptroller. But il is in
proof that with that all further attention relation
TO Mr.. Swartwout's bond, and the record Of it
qured by law, ceased the part Of the Comptroller
until an accident in 1887. which owed its existence to
like neglect of law and duty by the Comptroller in
relation another collector betrayed the fact that Mr.
Swartwout was and had been from his reappomtment.
in office without having furnished any bond.
Ia House Doc. No. 50, being report Of tho First
Comptroller to the Secretary Of the Treasury and
| mted to the House in reply to special call upon the
Secretary. the (Ountroller al from the
gentleman having charge Of this branch Of the du-
ties Of this office, Go which he assigned the
sgnaton of the clerk having had this desk IN the year
1889 that the neglect Of Mr. Swartwout to render this
bond accidentally discovered by him in January.
1887, in complying with your instructions Of the 10th
October, 1888, IN which il is made the duty Of the
Comptroller to advise the sureiies the bonds Of col
leclors who neglect to render their quarterly accounts
| in due time"
George Wood, clerk in the Treasury Department,
was sworn witness.
| Examined by Mr. Smith.
Question l. What office do you hold in the Treasu-
~ Department; and how long have you been in said
Office
| Answer. | am clerk Of the Comptroler's office
and my duties consist of correspondence with The Of
fcers Of the customs relating to their accounts and
bonds, &c. was appointed in the Office in 1888 and
took charge Of the duties assigned me in the year
1888.
Question 3. Did ,ou find on record in your Office any
statement OF memorandum tHdt MT. SWaTt-
wouts bond had been forwarded him for cxecu-
ton
Answer. did not at the time look in the record OF
correspondence to see il such bond had been sent ;
but that II duly sent is shown by the handwriting
in the bond, which written by my predecessor in
this clerkshp. This could be shown by reference to
the records ss
Since writing the above, find. by reference to the
records. that letter addressed to Mr. Swartwout
the 81 May, 1884, notifying him Of his appointment,
and sending to hun blank bond and oath, which he
was instructed to transmit, when taken and executed
TO the Office, with the certificate Of the district attorney
touching The sutciency Of his surees for the spproba-
ton Of the Comptroller.
Question Have you or not, in the Comptroller
Office record book show what bonds have been sent
IN blank to collectors for execution what bonds have
been properly executed aud other PARTICULARS to enable
the office TO check any neglect that a col
lector TO transmit his official bond If yea, please de.
scribe the character of the in snch record and
whether any entry whatever made therein respect
ing Mr. Swarwonts bond until after your discovery Of
his remaining in Office without bond, in 1887 S..
Answer. There is, in the Office Of the Comptroller,
book which has his caption Record Of official bonds
received from the following officers; :" which ruled
and headed as follows
i