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

the examinations the correctness Of the duty on
each entry aud the collectors account u The aggre
| gate amount accrung qusriefiy irom irpost
George W. coe was examined as witness
Eramined BY MI. Salih
Question 1. Are you the son OF the present naval
ofheer Of the port OF New York andare you deputy
naval officer Of said port When did your Ia.neI,
and when did you likewise, enter upon the dulles Oh
| your res peciye oficesf
Answer / am The son or william s. Coe the
present naval officer Of New York, and his deputy.
think nv father into his present Office on the
| officer, at he same time.
Question .. who Immediately preceded your
father Ia the naval Office, and who preceded yourself
/ in the deputy naval object
| Answer Enos II. Throop preceded my father as
naval officer, and John T Ferguson myself as de-
j putty 10 Mr.. Throop.
Question g. Has any change in The system Of ex,
ecuing the duties Of said office, from that pursued
| by MIR. Throop, been adopted since Mr. Goes term
| commenced Are any oiher records kept 10 said
Office at this time than were KEPT formerly 20 saIa
| Office and Is the examination OF inc colieclors
quarterly abstracts and accounts any o'her SO iar as
YOUR knowledge extends than the examination there
of previously made in said naval Once: ~ yea,
please state In what such change ana dinefences
/ consist
| Answer There have been several changes in
executing The duties Of the naval Office since the APP
pointment of my father naval officeri and mere
are, AZ present. her records Kept 10 he paVa once
| than those in the time Of his predecessor. pc
method Of examining the quarterly ABSTRACT = me
same, as far as the aggregate amount Is concerned
but changes have been made regards the examina-
lions Of the other accounts In the collectors once
The accounts Of the collector are not ceriined un'u
an examination has been made from the books IN ms
office.
/ A record Of the fees Of tonnage and hospital
! money; also, the fees arising from exports, and
record of the amount Of duties paid underProest;
and, also an account OF the daily transactions Of
collectors Office, far the receipts and expendi-
lures are concerned, taken from the collectors own
books. ssstsga
Question A. What is the nature Of each quarterly
abstract, and OF each quarterly account, made by
the collector, that has passed under examination in
said naval Office, pursuant to the existing system OF
dschareing the duties Of said ofce2 Please desig-
nate each by NAME and specify the nature Of It's con-
| tents.
Answer The quarterly abstract is an account of
all duties received, and that of the collector Is ex-
amined in the naval Office from corresponding books
and papers kept in the naval Office, and by which the
different amounts are examined, so far as relates to
| the total amount; but the different amounts OF cash
and bond duties are not specified in said quarterly
abstract; and, to the best Of my knowledge, the
1 quarterly account Of United States hospital money
| for The last quarter examined by corresponding
accounts kept in the naval office. II may have been
done previously; do not recollect OF IT, or other
accounts which are examine d by similar data.
Question 5. Previous to the adoption ofthe changes
| which you have enumerated, in the system OF con-
Quoting the duties Of naval officer, was said Office
any check whatever upon any class OF errors, or
deficits, or deialcations which might take place in
in the collectors abstracts and accounts beyond that
Of detecting errors in the computation OF the duties
payable on goods that had been entered? II yea,
state in regard TO what other abstract account of
the collector, said naval officer was check upon the
i collectors proceedings or defalcaons.
| Answer. Previous TO the present method Of con-
duciing business in the naval Office do not consider
that il was any check whatever upon the Office Of
| collector further than in the computation Of the
am nf du.ie abstract
states the total amount of duties received by the col
leclor but whether received by bonds or cash, the
naval officer possesses corresponding accounts to
determine; but he must be guided by the books OF
the collector far the receipts of cash and bonds
4 are concerned; and books are kept in the naval
Office by which the naval officer tell when bonds
fall due or whether or not said bonds not paid at
i maturity.
Question 6. Under The cristtng system OF the naval
Office is The naval officer enabled to determine either
i what amount of bonds have been taken by the col
lector for duties, in any quarter, Who parties
TO said bonds or the dates Of such bonds, or when
they payable or when any such bonds are paid,
whether the collector does not account truly for
bonds that have been paid
Answer. In answer IN the sixth interrogatory, /
have TO state that the naval officer under its exist
ing system is enabled either to determine what
Of bonds have been Ia en- by the collector for
duties in any quarter or who are The parties to said
bonds or the dates of said bonds, or when they are
PAYABLE or when such bonds are paid, or whether
the collector does or does not account truly for such
bonds
From the preceding testimony, the committee re-
port as established facts:
l. That the late naval officer at the port Of New
York throughout the term Of his service from 1929
10 1888 wholly disregarded The requirements of the
law prescribing the duties of his office.
9. That said naval officer for the same period,
wholly disregarded the instructions Of the Comp
troller of the Treasury, Of November 10, 1921
3. That said naval officer, BY so disregarding the
requirements Of law and The instructions Of the
Treasury Department, cupably neglected TO keep
the accounts and records apperaining 10 his office
and thereby rendered the Office nugaiory as check
upon The accounts OF the collector.
A. That If The duties Of said naval officer as au-
thorized and directed by existing laws, had been
executed with proper care and vigilance, they would
have rendered il impractcabe for any fraud or error
in any Of the accounts Of the collector of said port
to escape immediate detection.
5. That the culpable disregard of the plain re-
quirements of law and Of Treasury instructions pre-
Scrbng the duties Of naval officers, by said naval
officer and his continued neglect of official duty, are
primary cause Of the immense defalcalions OF the
late collector at New York.
i DRlNTER'S BOOK.-Just received, for sale by +
L TAYLOR in octave volume Of 240 pages, price