The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-04-06

h il apparent was made occasionally. the Legitimate
purposes OF those returns would have been accomplish
ed, and Ssarwouss deiacatons could not have escaped
detection beyond the termination OF the frst quarter ID
/ which they originated
may be remarked, that in the testimony Of the SCI
erets, Of that Of his chief clerk which repudates
the ION the ground Of their heing vaueess TO detect
defslcsions) Of the records deemed essential in the
opuion Of 30 many individuals who have preceded them
selves in Office. there is be found also the proof that
Of these records had, any time prior 10 Syar-
wouis deiaeation. been attempted by the Secretary,
any other person in Office under him. While therefore,
the one branch Of this testimony seeks TO found OPT
MON that 10 TO apology for the neglect Of
papable duty the other branch dsesis that opinion OF
oil claim 10 actual experience Ia the of the thing il
repudiates, aud must proporonsy weaken any reliance
that otherwise might be placed oponi il.
In this connexon. II should also be remarked that
since the discovery Of Mr. Swanwoui's defalcations
the same comparisons for which the neglected records
in the Secretsys Department believed by The com
miliee 10 have been Instituted, have been revived for
future observance hy the Secretary. The results Of
negligence, and not foss Of experience, have been the
from whence lessons Of prudence have bsen do
rived but expensivcly the Government in this in
sance The suboined answer 10 the ep ,heenh inter-
rogaiory proppunded TO Mr. Woodbury. by Mr.. Wise,
elucidates these particulars;
"rhe entry Of the amount OF the quarterly accounts
Of collectors in hook discontinued in November
1885 aud stated by the Auditor TO have happened In
Of Of his clerks sending them for
tina, purpose the clerk keeping the book here because
they were detained by hun too long
But this diseoniinuance never reported TO the
Secretary Of the Treasury, either by The Auditor or the
clerk keeping The book, I'LL last November or December
When II reported deemed il proper, ill Congress
made some legal provision the subject 70 ADOPT their
suggestions. aud ascertain II any benefit woah result
from such comparisons therefore requested The Au-
dtor himself TO report to me weekly noi oniythe ha-
snces on the accounts rendered, (whch alone id not
likely to afford much aid in detecting d~tsau, u
comparison was Instituted but TO report the balances
found due on the final settlements And have Hnce
requested him 10 report explanations rs 10 thos ba-
lances when large unusual.
.Whether. afer this, any comparisons IN my own
office, between those and the weekly abstracts which
have directed to be made, will lead to any tetec-
ton Of such defaults escape this accounting officers
is somewha, problematca for reasons stated in iocu
ment No So
"Ba, deemed the effort proper, under The Opinions
expressed by those officers"
The foregoing testimony renders il certain hala
vval OF the comparisons resored to under other pdm
nisrations Of the Department. is made desg,edly
The whole testimony is equally explicit that the records
for such comparisons not discontinued desgledly
but little by little, through the slow aud dull process Of
oversight and neglectoversgh in regard TO the faue
and neglect in regard the actual use Of The records.
Mr. Mclane, while Secretary Of the Treasury was IN
duced TO call for explanation Of Mr. Swartwolt OF
large outstanding balance which appeared upon bus
quarterly account at one period. In the testimony OF
Mr. Shultz former auditor Of the custom house under
Mr. Swarwout, answer 6, the circumstance thus ID
verted to
"Soon after Mr.. L. McI.ane came into Office as Sc
cretary of the Treasury he to the Comptroller for
the account current Of the collector Of New. York for
the preceding quarter and. observing therein large
balance due the United States, wrote Mr. Swsrtwout
q letter, the substance Of which was, Mr. Collector,
perceive by your last current that you in
debted TO the United States in large sum Please to
deposile that in the Branch Bank the credit Of
the Treasurer of the United States. and send the
receipt therefor without delay Mr. Swarwou referred
this letter me- with the request that would give
account Of that balance. saying he was not aware Of
being indebted 10 the United States in any took
the necessary custom house books home with me. sat
up great part OF the night and rendered account OF
every item making this balance This account was
morning to the Secretary Of The Treasury, wbo
not understanding the manner in which the custom
house boo&s were kept, sent this statement to the
Comptrolers Office, with the fequest that il might be
examined bv the rlrks in the Cnmrir Department
ne reported TO the Secretary. The ststement was
found correct Of the items Of the balance, without @
ference Of single cent. This statement is pro-
badly in the office of the Secretary Of the Treasu-
~, II not burnt"
The great probability that habitual by the
Secretary OF the Treasury q condensed record OF the
accounts Of collectors. such heretofore kept 10
the Secretays Department. would laerly IS II dld IN
the days Of Mr. Nc Lane have arrested the attention Of
prudcnt ard energetic officer, may he readily estimated
by the eyraor iinary manner in which the quarterly pa
ances Of Mr. Swartwouts accounts for 'cash retained
and for .'amount Of duties credited and not yet PAID
and suspended accounts" have been permitted to grow
aud enlarge unchecked, within the last few years Inc
following illustration, not OF what came 10 the
knowledge of the present Secretary, but OF what would
have reached him had the records" OF his office peen
perpe,uaed, estimated. and used.
By the testimony Of Mr.. Fleming, auditor OF the
custom house (see Committees Journal) II appears
that Mr.. Swanwout had charged TO he Government,
In his accounts, items as follows
1885. LIST quarter, /" Amount of duties
49, : credited and mol yet paid" s2o6,ol9 90
ID quarter Amount OF duties
credited and not yet paid" 295,ll6 81
Sd quarter, Amount of duties
credited and not yet pad" 553, It's IA
4th quarter, "Anonnt Of duties
credited and not yet paid, sus-
pended accounts, &c" 54,343 a3
1886 LIST quar- er, Amount OF unset
tied duties on deposite, unset =
tied accounts, &c" 51o,2Oa "
ID quarter, Amount of unset
tied duies on deposite, I'M
settled accounts, &C." S56,Ol9 93
Sd quarter, Amount Of unset
tied duties on dcposite, unset
tied accounts, &C." l,O53,53l 81
4lh quarier, " Amount of unset
tied duties on depositc, unset
tied accounts, &C." ,l6S, ll6 "A
I 1887. LIST quarter, % Amount of unset
tied duties on dcposite, unset
tied accounts &c" 675,6s3 4s
ID quarter, Amount Of unset
tied accounts duties on depo-
SITES &C." 577, 49S %
Sd quar- er, Amount Of unset
| lied accounts, duties on depo-
sites, &c" !. 5l6s3l od
4th quarter "Amount of unset
tied and suspense accounts" 532 396 69
And in the same quarterly accounts, the follow.
| ing items:
"Cash retained tile 3ls, March, 1885" s7os3s &c
| "Cash retained the Both June 1885, 56lll 30