The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-16

aegfcSato business the cusoln-h0use
necessarily resolves itself On these separate accounts
expenditures made by the collector charged 10 the
Government, and are balanced only when the same
charges transferred to the quarterly account Of the
collector upon which he settles oil his financial opera
tons for the Government the Treasury unless he
under some special appropriation made by Congress-
aud then he renders separate account. But no
charge IN the quarterly account is allowed until accom-
panied by voucher no items carried specifically
or 10y name. from the subordinate Of the coec
tor thus kept at The custom house, his quarterly
count returned the Treasury until the requisite
vouchers have been obtained and he prepared 10 set
tie such items finally When any items are thus set
ed they pass out OF both the subordinate and the quar-
tery accounts. in order to indemnify himself his quar-
teryeary settlements at the Treasury equred by sw)
for the amounts, unsatished balances OF charges
against the Government exhibited by these numerous
subordinate accounts and until he obtains vouchers
settle them finally. his wss and Of need be-
10 add them together aud carry Them aggregate
into his quarterly account, under the general desgna-
ton OF "amonM Of unsettled accounts" or amount
81 unsettled and suspense accounts" This, however
Is not done IN the nature Of charge, but part Of
recspitula,ory explanation that is contained in every
quarterly return OF accounts BY Of indicating what
amount Of actual Offsets he has to the balance stated
against him. and also what has become OF the money he
has received to constitute such balance. IT. with such
an explanation, the accounting officer FIT to admit
the account to settlement the balance is passed TO his
account for the next quarter, and
IL should BIO remembered here, that Of the snbord-
nate accounts thus kept for the convenience and better
management Of the internal affairs Of the custom house.
nothing Is officially known u, or recognised by, the
accounting officers Of the Treasury Department They
are not the offspring Of any Treasury regulation, but
the arbitrary institutions Of the collector II 10 from
these that he makes up his quarterly current
but such quarterly account is the returned to the
First Auditor OF the Treasury, and the only Of f.
nal adjustment that required recognised by the ac-
| counting officers OF the Treasury
With this explanation, is NANTES. that the item OF
unsettled or suspense accounts Of the collector in his
quarterly return only represents sundry classes Of items
which sppertan TO his quarterly account they
dependent upon, or the growth Of distinct and separate
funds from those which enter generally into his quarterly
account Hence TO separate one Of these subordinate
accounts, or classes Of items, in regard TO which ba
lance may be standing against the collector from the
mainder Of such subordinate accounts or classes Of
items, IN regard TO which much larger balance stand
ing IN his favor and to pronounce him defauer 10 the
Government on the former balance, because the other
balance in his favor susceptible Of being absorbed by
bringing into offset to the whole remainder Of items
OF which the collectors quarterly composed
cannot be regarded by the committee as fair and Just
representation Of tho collectors accounts or Of his de-
falcatlon But such is the process by which the Trea
sury officers Secretary, Comptroller, Auditor, and So
lcltor have made Mr. Swartwout guilty Of ga series of
deiacatons, continued through years. since
| $780, and prior to 1887.
The committee conceive that there is propriety
IN either taking the whole Of the items or subdvi-
Sions OF Mr. Swartwout's suspense account together
and striking balance ,herefrom at the end Of each
successive quarter OF his term or in taking each of
its subdivisions apart from all the rest and striking
| the balance each at the end of each successive
quarter OF his term; ofsetling thereafter the by
the other, to resolve them into one final balance
BY either process It will appear that at the end Of
quarter since 1855 has the true balance of these
| pehse accounts ever been otherwise than has been
returned by Mr.. Swarwout in his quarterly accounts
TO the Treasury; and that at the end OF quarter
has il been otherwise than balan largely in fauor
Il oT IL rno aaSv hv
selecting portions of these subordinate accounts and
separating them from the remainder, to exhibit
balance against him at any date that may be desira-
/ Bile, since the commencement Of his accounts. But
such procedure is not TO be justified upon any prn-
/ cipe of honorable dealing.
Nor is the character or dates of Mr.. SwartwouPs
dealcaons at all altered by the fact that to sub
division of his subordinate and suspense accounts he
credited the Government, or charged himself with
moneys from his cash account, or from the Treasu-
ry, which should have been thus credited orchaTged
to different subdivision; for thereby the true ba-
lance of those accounts resolved quarterly into
| aggregate, and, as carried into each quarterly ac
count 10 the Treasury, under the general designa-
ton heretofore described and into the only account
| known to the Treasury, was in no degree lessened
enlarged or affected lift were true that the coec-
tor had been required to make separate settlements at
the Treasury on these subordinate accounts, or sub
divisions OF his quarterly account, then, an erroneous
| credit OF moneys to one subdivision would proper
tionably affect the other from which il had been thus
diverted. Such, however, not being the mode of
settlement known to the Treasury, or required of
Mr.. Swartwout, no confusion of debts credits,
however great it might be, in the subordinate ac-
counts of The collector at the house could fur
nish ground OF reproach upon the collectors quar-
terly account current at the Treasury Department,
where nothing is required, cared or known about his
| subordinate accounts.
All the items charged upon Mr. Swartwout as de-
falcations, dating anterior 1887 found by the
committee 10 have been entered in the proper quar-
tiers of Mr. Swartwouls subordinate accounts at the
cnstom-house 10 which they appertained, and car
ried from them at the proper tIme to his quarterly
account rendered at the Treasury Department;
forming, at all times component part of the aggre
CRATE balance exhibited against himself.
They consist of-lst. Tonnage duties" $2,2n
80 minus $4SS Is; 81. "Forfeitures and penalties"
S39s23 II; 3D. Treasury warrants" $3.50 .2iO O5;
tanned for refunding merchants" $50 769 SO: total
1921 ,907 &c. Their history will be considered in
the order of this enumeration.
l. I" TONNAGE DUTIES"
| II is quite apparent that the Solicitor and Comp
lroer OF the Treasury, in their examination of Mr..
Swartwoul's books at New York, in November last,
! wel-nigh persuaded themselves that this item did
not amount TO defacation even just charge upon
Mr.. Swarwout although charged to himself in his
accounts In their joint report to the Secretary of
the Treasury, Clio Doc IL, p 25,) they say"
may be that this deficit has arisen from errors which
have crept into the account during the five years
through which it extends. The amount is small
as TO give color to this superstition"
The examination of Mr. Fleming, auditor of the
customs under both the late and present collector,
was as follows, upon this item:
Examined By Mr.. Smith.
Question a. Mr.. Swartwout has been represented
a defaulter his accounts TO the amount of So
27l 49, for tonnage duty" accruing in the years of
$780, 81, '32, and 33, and which sum has not been
debiled in his cash accounts. Do you or do you not
believe, from the examination you have made Of
| said accounts that said amount is not properly
chargeable to Mr.. Swartwout as defacation, but
should have been set down as error, from which
| no money realized by him.
| Answer believe that said amount was purely an