The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-23

Question 30. Has any such comparison as Is refer
req 10 10 your last been made In the ONCE OIL
me rlrst Auditor, OF the bond account Of Samuel
owsnwou, collector, 10 ascertain II he had account
go IoI oonds previously returned by him as falling
due, been made In said Auditors Office for some
wears pas nay state to what period the omission
Answer. The recording Of the bonds taken was as
far back as about the Isl January 1893 when came
into Office and are now only brought up 10 The second
quarter Of 1884, and the bonds paid and nut In suit
are not marked of later than the 4lh quarter of 1892
consequently the bond abstracts In The quarters IN
which the bond defalcatons occurred were check
ed of or compared.
Mr.. Fleming examined By Mr.. Smith
Question 65. Do or do not The weekly returns Of
Mr. Swartwoul's cash account 10 the Treasury De-
paIment cover and embrace in The shape OF cash,
all the elements OF his quarterly reiurnsf
Answer. They do, except the accounts Of ofncial
emoluments, and certain accounts which may be
payable under appropriations OF Congress- these are
kept distinct, and distinct returns are made OF them
Question &C. BY reference to and comparison, at
the Treasury Department. of the collectors weekly
report Of cash receiued bonds IN any week, with the
collectors previous quarterly returns oil bonds be-
coming due In such week, Is not the examining Of
hcer enabled al once 10 detect any deficiency In that
item Of the collectors weekly cash return
Answer II the quarterly accounts OF bonds be-
coming due were subdivided al the Treasury, into
sums exhibiting each weeks payments the examin-
ing officer would be enabled to detect any deficiency,
ny comparing sucn sums WIN the WEEKLY Ictuiuo.
Mr.. Fleming smamined By Mr.. Wagener.
Question A. Question states, upon the quarterly
accounts rendered by Mr.. Swartwou would not an
examination OF them, and striking OF the balance,
have shown the true smount due from Mr.. Swart-
wont at any time; your answer Is, IL would
From The confused stale OF Mr.. Swartwouts ac-
counts the time of payment of bonds extended and
the large number 10 be examined, could his accounts
al the Treasury Department have been examined
correctly and satisfactorily until the final close of his
accounts; and until then, could the true amount due
from Mr.. Swartwout have been ascertained ! wish
yon particularly TO testify 10 the present case.
Answer. If the bond accounts had been thoroughly
and promptly examined IN the First Auditors office,
the deficiency In the bonds payable in the first quar-
ter, 1887, must have been discovered before Mr.
Swartwouts term Of Office expired, but whether he
could have concealed the real facts of the from
the Department, by reference to the embarrassment
and the confusion in his office arising from the non
payment and extension OF bonds, until the close of
his term, do not know; rather am VI opinion that
he could not.
From the preceding testimony, the committee re-
port the following facts as established:
lst. That the First Auditor of The Treasury has
been guilty Of lpable disregard of law and neglect
OF duty in examination and certifying the correct
ness of the accounts Of the late collector at New
York, without having compared them thoroughly
with the vouchers accompanying the same and also
in transmitting said accounts to the First Comprol
Ter certified for revision while the most important
vouchers therefor 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 affect the just and true settlement Of
the quarterly accounts of said collector at the Au-
dor's Office as said weekly returns from no part of
the basis ofthe settlement Of said quarterly accounts
by the Auditor and therefore furnish no apology for
the neglect of the Auditor to examine the same tho
roughly
3d. That without the aid Of The register of bond
accounts of collectors, required BY law and Treasu-
ry circular to be kept by the Auditor, TO enable him
to detect frauds and defalcaions If any exist the
said Auditor could have thoroughly examined said
Swarwout's quarterly account during any quarter
since said Auditor has been in Office inasmuch as
The original quarterly accounts were retained against
law In his office, and furnished the same of
comparison as register could have furnished
4th That in the culpable disregard of law and
neglect of duty, as aforesaid by said Auditor is
found primary cause why the immense defaca-
tions Of said Swartwout in 1887 and subsequently,,
escaped early detection, ard have resulted in the
probable loss OF large amount Of the public trea-