Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1839-03-13

Of each subsequent quarterly account rendered b,
him TO the Treasury Department TO the close o.
the term OF his office.
Sd. That his omission 10 carry debit to him.
| sell OF the moneys received by him from the Treas
ury. or from other sources, prior to 1887, to the
| close of accounts kept only at the custom.hcuse
called his cash accounts, and his carrying debit
TO himself Of any such items to any other class o.
accounts kept only tke eEstom-hoase, called sas
| penss md sasetiied aecoHats, or by any other
name would not operate as concealment, inno'
cent or fraudulent, from the Treasury Department
OF tbs true cash balance In his hruds. FIRST, be-
cause neither bis cash account, nor his suspense
and unsettled account nor any other subordinate ae'
count kept at the custoui-house, was ever exhibit
ed TO- OF formed the basis OF any quarterly settle
ment made by him with the accounting officers OF
the Treasury. SeeoRdly, because, in his quarter
~ accounts settled at the Treasury Department,
the aggregate and true balance OF all his subordi'
nate accounts kent at the cnstom-house, including
both his cash account and suspense account, was
uniformly prior 1887, carried into his quarterly
account under the item OF casa, ana nascf9e"
accounts.
4th, That the defalcations OF Mr.. Swartwout,
by means OF fraud and iasc returns, commenced
in 1887, and not sooner, and have existence since
that period and the defacstions thus accruing
added to the moneys previously retained by him,
according to his returns to the Treasury pepat'-
ment and by the silent acquiescence OF the officers
OF that Department until the close OF his term OF Of
fee constitute the aggregate OF his defaea'ioDs al
the present period.
3.-Ihe causes Of Mr.. Stcart'coats dsfai.
cations.
CAusE /. The irrespousibiliiy OF Mr.. S~art.
won't Ia pecuniarv character at the trno OF hs sp'
poinlment 10 office.
Conclusions of the Committee.
lst That at the time of Mr.. Sweft~out's APP
pointment. and Of hia resppoiniment 10 eilee, be
was wholly irresponsible IN pecusiafy reputation
and involved in debt.
Cd. That az the time OF his appointment and Of
his reapaontment and for the whole period he
was Ia Office, he was VIGOROUSLY engaged IN large
and h aardous speeulations, and deeply embarrsss-
ed by them.
Sd, That his pecuniary responsibility and con-
seauent invovements by hazardous srernlations'
constitute one of the primary causes OF ms detalca
lions to the Government.
CAUsR Calpahls disregard oiaw, and neg
lect Of official duty, by the late naval officers a,
New York.
Conclusions of The Committee.
Ist. That the late naval officer at the port OF
New York, throughout the term of his service
from 1929 10 1888, wholly disregarded the re.
quircmsnts Of law preslcibipg tho duties OF his oil
hce.
Cd. That .aid naval officer, for the same period,
wholly disregarded the instructions OF the Comp
roller of the Treasury of Noven Der 10, 1871.
3D. That sad naval officer, by so disregardipg
the requirements Of law and the instructions OF the
Treasury Department, eupably neglected TO keep
the accounts and records appermlning to bis oifice
and thereby rendered the office nugu,oiy as check
on the accounts Of the collector.
e. -
authorized and directed BY existing laws had been
executed with proper care snd vigilance, they
v oud have rendered il impfactcabls TOR any fraud
or error in any of the accounts OF collector Of said
pnri 10 escape Immediate detection.
5th. That the cupsble disregard of the plain
rrouirements OF law and Of Treasury instructions
prescribing the duties of naval officers, by said ma
val officer and his continued neglect OF official du-
", is a primary cause OF The immense detaicauons
of the late collector Of New York.
CAusE Culpablc disregard Of law and neglect
Of Official duy by the FIRST Auditor Of the Treasury
Conclusions OF The COMMITTEE.
lst That the First Auditor OF the Treasury has
been guilty OF culpabe disregard OF law, and neglect
of duty in examining aud certifying the correctness
OF the accounts OF the late collector at New York
without having compared them thoroughly with the
y, uchers accompanying the same; and also IN
transmitting SAID accounts tot the First Comptroller,
certified for revision, while the most important
vouchers therefor retained IN his own oihce.
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 settle
noent ofthe accounts Of said collector the Auditors
office as said weekly returns form no part OF the
basis of the settlement Of the said quarterly accounts
by the Auditor; and therefore furnish no apology
for the neglect Of the Auditor 10 examine tho same
thoroughly.
al. That. withoulthe aid Of the Register Of bond
accounts of collectors, re9nredb by law and lreasu-
nv circular 30 be keplby the Auditor. toenable him
10 detect frauds and defalcaons, if amy exist, the
said Auditor could have thoroughly examined SAID
Swsrtwout's quarterly accounts during any quarter
said Auditor has been Office inesmuch as the OH
einal quarterly accounts retained, ags'nstiaw
IN his Office and furnished the same means OF com
parison as a register would have furnished.
4tb. That, in the culpable disregatd OF law and
neglect OF duty, as aforesaid, by said Auditor ;.
found primary cause why the deiaeations OF said
syartwout in 1857, and subsequently, escaped eo'-
" detection and have resulted in the probable loss
Of the public treasure.
CAUSE d. Culpabe disregard of law and neglect
OF duty by the late and present Complroiers oil tue
Treasury.
Conclusions Of the Committee.
LIST. That the late Comptroller OF the Treasury,
George Wolf Esq, now coheotor Oh .ne Po'' "
Philadelphia, was guilty, while ~ saia once q
Comptroer. of culpabe disregard of law and ne
elect Of duty, both in regard TO the bonds OF col
lectors fled ia his Office, and the records thereof
required by law. and in settling and certifying to
The Register the accounts of Samuel swaft~out
late collector, without having transmitted TO BIN
the voucher. therefor required BY positive inJanc-
tons OF law. .
Q. That the present Comptroller of the Treasury
has been guilty Of culpabe disregard of law and
neglect II duty in settling and certifying 10 the ks-
gisler the quartely accounts of Samuel swsrtwoat'
late collector, without having transmitted to HIM
the vouchers therefor required by positive inJnnc-
ton Of law
g. That said Comptroller is also guilty. OF euiPa-
hle disregard OF law and neglect OF duty-lst, In
no, having sought end ascertained from the " nvo-
ces and apprai.emen,s" at the cusom-honse' e'ther
through the Solicitor Of the Treasury or otherwise
the true amount OF Swsrtwout's claim upon the