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0 / 75
'lite v..' v. fr-riv--.
; -. r;jjl; 4. -. , .;. -'.
I ,-. ' i ' I ,-.'L -
I lu i f -;
5 - -: ': : .
flJBLIsiii BpiTOR1 &? PROPRIETOR,
itjl l u
tie i& f
0kv s -Si-,
..r . 'Xrf
W;.iVif Iwiwl ra:if herarr :t had for
fcM-Jhcvv1 l,b-ctiaer9 who wil!
fxMmn af lh.. ssraelass shall
!'! rt'Vtei;'lin .Mr5 ihall -.continue,
- .litMl ;ii4Yjw-i!'-ir:rd as other snbscrN
u 'v- r r w i j :
at the op-
reF.ili'i.l U arrearjre are-paid
1 -i"it Hrltiiliil i Ahftrerild. i25 ner cent-
I.. -.fcMifriiiiam f fites. A deduction of
' -4 1 -fiU,! , i'! Tfornlar iSririft will bft
f. r ii d.Ui.wr h inirtf for Ifefis
lfliWN cpritinued until orders
' ''i-ililti-L 'vji "-if !
THE DEFALCATIONS OF MR.
VARTWOUT i ' "
of toe report dtttdes itself
25 -. J - -- H I . t -.
bn in if m eine
i per lk'j;6t"
55 a CO
! 8 a 9
25 a 30
jlO a 12
1 18 a 20
Tow-rlincn,' 16 a 20
Wheat, (bushel) 81
:ti - I t? .. -;S .. -: ' An
. Wool, (cleati)
, f V Slial $1 BO
aU Sugar brojn
-8 a 12
Lnaf, t IS a 20
Salt. " ' 85 a AO
Sack, I , .: 3
Tubacco leaf ' G a 7
Cotton; b.1 .16 3 20
Bale ropeir 1 8 a 12 J
Wheat il 35 a 1 40
Whiskey: i 00 a 60
Wool I- 1 20 a 25
;?r2 l5Kice 100ibs$3j a $CJ
pusK iIllougar lb ! jaa l2i
IMiSSaU. sack - -3 1; a $31
vrs MO a 45!?; uoK At Vail
lMSPIi er-Afuer,!. 10 a 12i
IJ p:-English' I- ' 14
f e r:tifiioOm;,vGerrriaH ... 12 a 14
ITEKAW; I-V...V "1
fiails cut 83?ori'7f a 9
j wttight 1,0 a 18
20 Data bushel' r a 50
75 a 1
linseed 1 10 a 125
rk 1 001 lis 0 a 8
aura t ion, 'y S
Ihe extetii o A Jilt SwarlwouVs dtfalca
to be no cause to doubt the
correctness jof t(e reports of the Treasury
officers, as to the extent of Mr Swart wout'g
defalcafions,;?t2j: (1,225 705 69) one mil
lion two kundrjtg and twen ty fivt thousand
seven hundrtd aul kve, dollar s and tixtw
nine ttrus. j m any rate, though the aggre
gate may be varied l?y further adjustments,
(bis is no more nor less than the indebted
ness which his oWn jbooks of accounts ex
hibit against bim and, what is of no less
importance than it may be matter of sur
prise io the House and country to under
stand, this indebtedness of Mr Swarlwont
to the Go?ernment, now?5 constituting I the
measure of his defalcations great and alarm-"
ing a it is, is no; more aor less than has
been shown and permitted openly to 'grow
upon the face of his; official quarterly re
linns made with perionical regularity to,and
for tfijp inFesligatittn ft, the accounting of
ficers of the T'easiiry Department.
fj On the accpuntso( Mr Swart wont, to the"
end of tlie last quarter preceding hs leav
ing the office of collector, viz: up to De
cember 31, 18 37, M difference whatever,
not to the ainount Of a dollar, ha arisen
between hi rn and thejaccounting officers of
the Treasury. ! In regard to all transactions
up to that period, al his charges against the
Government have been found iust, and I al-
nwpil ml hn Inn n hprhsml k. La ..m
8-OXVJ - v. .i v - (id uoa uui
a vTi;.- el i i-- iiL -...i. L .
vvvn iuuuu cnaigcayic wiui any 811(11 what-
ever, which he bad naiitted to charge agmnst
tiunsell. ' j r - , . j :.
There being, moreover, no dispute! or
omtssion of items in j his subsequent r and
last quarter's accounts, up to March 28,
J8jJ8, i follows; thatjrio part of the ' large
defalcation already.st ited is derived by eith
er travelling out of h f own books of offi
cial accounts, or goiig behind the actual
balance returned by himself and adjusted
by the Treasury DepEttment up to Deceiu
ber, 1837. Ij'.'1. ' -i ' I'
ll o these points, the testimony of AlH
FUminfy auditor of th cmrtornsiinder both
the late and present clllector at N"ew York,
is explicit, as. follows
down to the end
IftpDED about the (last of
the - aobsenr . a't that
yjMirfrHjtoij in SnikeaVCouMy; N
fon.(eiiHraaWer kyWradei has
V.S.t 2-; t T - ' k --
'fusniiieajiji o pair, a thin vage, is
ttantfMt8 3rfiom 135tc140 r.Minr).
I iVMWm ?Pif-;vn. one lof-.bis r legs
5iakl4b.'ilo be-on thef, riirlit ! lea
?"l W!1t f f1 fP-,s nte',been 'frosted,; I
lj pliiscafs epon Wiern. . Utfe-
j5?:Pm PfbU that be tmy be
; yiiviuM p mip, many pewRg believe
'fiSPWfclM -1 wiir ivel.a r-
Mf.PtiWajr;-Brook Xl in rJamn-
ll?ff tlLH P'tndi.e litm fin'iktl.-
1 to ' j ,' t
M i -
Whaf is the aggregatG-dif-
Mr S wart wool's accounts
of the fonrih Quarter of
1837, asrclurned by- him to the .Tieasiir'y
Department,-- and) the fatnount which fias
subsequently been allowed to him on those
accounts iby the Treasury Department? I I
Answer I think the Trensury Department
have allowed all the charges made Uv Mr
Swartwotit tothe( abov'p time, and t"ht nil
difference exists jin such, account with the
Tr e a su ry Deparlment.j ! " ! !
Q-iestion 114 jlas tHe Treasury Depart-
mnt, in achnsltna.Alr sKvartwout'a amounts
to the end of theiyearjl837. charged said
SwarLwout with any stiiji whirii he had omit
ted in his own accountSi rendered up to said
period ? -1 .r r: I ! ; '"!'.- ' ! '
Answer They hayetnot. j
(Question 115 : Is or ik not the halanre now
claimed to be due hy ll Treasury Depart
ment from Swartwout, according to Ifoofie
doumentjlS, indj amt niing l0 $1,225,
705 69, deemed wholljL from lliVJ balance
found, due; on his iiccounts. ewHng Decem
be 31. 1837, as settled by the Treasury Del
it ment, and from the balance of his sue
ceeding quarter o official operations com !
bined?,. i gU H- J- ' j
Answerlli is. Seesjiournaiof the com
mttee.). ; ; . ;, . :.v ' ; ,- . p M;
John Underwood, Eiq examining clerk
in the office of the Iirst Auditor of th
Treasury, and the confidently clerk i dele i
gated hy the Secretary jof thi Treasury to
Tisu ew I rot IV and inspect the cu-tom
honse hooks, in conjunction with the First
Comptroller and Solicitor of the Treasury,
iu iiueiiiurr last, iou
the same facts:
;n At M Rararfwont'ii acconntJ. br h4s
Stbe Tlreasury Department,-to yoij l Oowl
ledge, jiscer tai ned any , j and w hat;Ji m t Inch
boghtl o. have been, but which wafjorea
ited to!the United States by Air ;arwou,
knd charged to himself; either tincjr its spe
cific tod appropriate" head, or wider ; the
bead of. cash and bonds? 'sV?3' lfille;" i
I ; J A nwer '? t ;dof: nof-'jk'now -ofjlrtjr1suci
bmisslbo lnlhis quarterly accoo!iwhic$
are the; accounts received at the btce of tin r
first ;"4ditor. - ; .-.. . ;.:.f"!U '
IjQuetion 7 Did or did not itbJ charge i
againsf Mr Swartwout at the Trertttry,t an
tAe debit side of his own acconiijas Ren
dered ly himself i to the Treasrrjinclud
the wole amount of this various: item
whiebima!:eup bis defalcaittonisr ;set-'ion!i
in jthe fetter of Mr Gilpin and Mrjj packer,
idilresled to the Sectetary of thetjTreasiury,
dated 5h November, 1 1838, beirj paper!
15. docomenl IS. H. R. 3d session, ,25th
Congress. ; -l
I Ansker They did. '! j M
OueMion 9 Could you riot, frjriai iiMr
Svilartvout's accounts rendered atjthe Trei
stiry rfepartment, ascertain; the bafrjee doe
from 5)r Swartwout, wrthout a rertjto the
Njw lork custom bouse books? ! J
!nsrer If the accounts for the ljjrt qiir
teflol p S38 that is, trje clofmg per ad of
bisj leri had beep forwarded to Treja
siiryi te true balance due from hi coud
have been ascertained ithej-e TlHf'Se ac
counts ijhowever, were retained at titnstom
husQ tintil the? were sentj on, aby in
stance Jto the Treasury, al the-' SH time
IS returned to Washington, in November
.183.3. -, ' j ; ;;!i;
: Question 13 Did you.! in your xamin3;
tion info the origin an.l progresaj of Mr
SwjjriwlMJi's defalcation, find aqy-Cw Items
which ought to have been debited to: 3 wart-
wont and credited to the Uniteti aisles, in
his quqtterlv accounts, and which had not
been 80 entered? 1
tA'nser I did not.
Froiri the preceding; testimony
mittee report, as established facts:
" J6t. jTbt MrSartjvout is a defaulter to;
G'lvernmjnt, as appears by his own ret'lrris.j
asaetjHtert fro:n fiiic tjo time at thje;i7ieai
suty:jl;pirtaient, mine sum o! pnorniilnn
two bundled and t went y five thoi:sanl sev
en hundred and five dollars and sixty r nine
cehtS. I !'.,-. j jjliH ; : r
That lht3 amount of indebtedness
has acchaiulaled upojn the face of thiquar
terly acc aunts regorariy returned bjHlhim for
adiusim nt at the Tremury Dpihmerit
withoui !he omission of any items rfiU her
debit oi rre'tit thereon, until it bec!fje an
abdliitefdefa cation. I i!HH
lit - s
iratiqn of Mr Swarhoi)ut)i0ejat-
k Tbe irre,s',ry 'officers, unite; in rejr)j.s?nt
ing VlrJliwart wont's Idefaleai tons as !.roVn
rbenf!ior as far back las 1830.; jThejor
tary of le Treasury stuns uj-'iip! on OX
ininiti0r oh thi point, ami thjtae
jier)ts tk the First .Compirolbjrj irsl'knjfli
tprj anrl Solicitor, of the ;1.Trpryl thus :
THe firlst misuse of the public; jmbfy -by
Mr0wajrawoiit,' a3 cil.lecor,'-ap:ehr$ o Inve
comajerli-ed in. 1830 A seriH of rfeTj.'ca.
tjons ifiivaritlus tens of his ajcco'irit,!s efn
expciiaiiures maoo py me coiieciaf are had beert required to mks seprritescUle
menia aitme reasuru an I these subordin
ried, specifically qr
orutnite accounts o
charged to the Government, and, are balaac
e" ?Qh w ty1 thesame charges jja re ;rans-5
ferred lo tt e q Jrterty Recount Jf th col
lector, upon which ihesetiles iljjlhis nkni
cial operations for khe Government t the
Treasury, rinlcss bef aefs under somesecta;
sppropnatlcn; made hy pongress,and thlBri he!
renders a-8pparateao)inr But i oo change
in the quarterly account is allowed untjl ac-
cu'njiamcu. oj 3 Toucoer, no uems are car-j
pf pa me, from tba sub
tile collector thuskept
at tha custom-house, o his quaiterl ac
count returned To tbr Treasury until the
requisite youehers have been obiainedj and
be M; prepared to sttli such itefps fiaJly.
fw ucti nnj HiR iiUJS llicU, I lisy i p33
ut of both the stibrdroat? and j ibe duir-
erly accounts, in orderfo indemniry himself
rt his quarter-yearl setflements at the Trea-
ury (r qured by taw) fir the amounts or
nsatisned balances ot feharaes asamst; the
overnment exhibited by these 1 tiumeous
subordinate accounts; 8nd until h9 obtains
vouchers to Settle ibemlfinallv. his course
was, and must! of need pe, to add ihbip to
gether, and carry tbem,in one aggregate,
into his quarterly accsurjt, nner the g.;ner
sjl desigbation of 'amount of unettleds ac
counts ' or 'amount ' jo mettled suspense
accounts This, however, is not done in
the nature of a charge, n)t as a part o re
j capitulatory exptanatiorf that is contained
in every qtiarterly return of accpuntsj by
1 way of indicating whatf amount! of actual
! offsets he has to the balance stated eainst
him, and also what has become of; the mo
ney he has received to clbnstitotejsucfi rfal-
ance. If, with such) ah explanation, the
; accounting officer gees fit to admit the ;ac-
.it i. 1 . Li .. . i . . :
ivFuui iw BPiiiemeiii, iiiQ oaiziire is passeo
!-. i . i ! ; r ' -
to nis account lor toe ne,xt quarter, and: so
on - ! !- f :
It should be remembered here, that,: of
jibe subordinate accounts? thus kept for the
icjinvenience and better nanagenent ofhe
linlernal affairs of the 'cu$tom-house,not,liincr
J.J- - It . t. ' . I t . M . . ft. p
or: recognised by, :the
the Treasury Depart
ha offspring of ny
nut are the arbttrarv
officially known to,
sututions of tpe cil!ctor
Sthfse that he mskes
count current; but su
pal' the one returned to
the Treasury, and ts tlj
j usi ment thl is req
to have Jjnoweu, !ard coniinintja tnrpngii
cacli successive tear.! increasing tojiai ntU
in amount; uu neir ine cioe oi nts omei ii
termor See rep., H
would indicate tht
doc. 13; p 4 )yThis
they have heer)': of a
j''i'r1 ui a . ,
trMrd4iiV;at the ' Island o
'jTI Pl"f rderinff in-eaiH -eaR.
I !Jllflllt tie interior bv?u-l .
f!l fcM-.been.appred fof.
'feuffiliJj aauiiional ofderi: now
rsly-cyl! A .y i .o-"t; -.
r- nuirui isiiuii. tin
r - - - .
I S ',
camion brand M
bearo testimony to
if- r i?-
i t ....
' Examined bi
Vticslion 3 Hasj M Swartwout in any
instance, omited to debit himself, and cred
it the United Statesiin Nls quarterly accounts,
with any amount which; ought to have been
thus entered by hiro, injorder to show the
true balance due frpm Mr Swartwout ?
! Answer 1 do not know that lie has! '
l - s--. .. ;i -I - : i i -
AiicMion 44 Upon thel quarterly accounts
rendered by Mr Swartivout, would not an
exatnination of them, and a striking of the
balance, have shown tna true amount due
from Mr Swartwout ataiiy time ?
Answer It would ; ipr! although the par
ticular items of the balance might, from cir-
cumstances, differ from the true amount of
each, j et the aggregate balance would be
true one. -And this wp) always hold good.
unless a, pan of the, duties secured by and
chargeable to the rjollectr had beer) sup
pressed by bim. fTbai this has-been done
by the late collector at New Toik, 1 know
Qttcstioo fir ikvo yoo, in jroor inreaiigi-
rharnjetejii to elude ihje vigilance of the ac
counting officers of ti Treasury fta se
riesjof, years, arid exendmg ha-k of tlie pe
riod hn the present Secret aiy of the'Trea
sury,fh( present FirsS CnroptrOljr, tnej pre
sVinll fctT udilor, anil the present Sq)jc;ior
of ihj? TVeasury, respectively came irt OH
ficei i Btit the conrnnijttee do riot contir: iri
this vpewj of the matter; nor do lh'ei'piid
thej fncti to warrant the irriprcfs of ariy
stich earfy date upn Mr SwartwvUtVdefal
rations, k ' ..- t !. x 'Ii- 'UiV j'".-
So: far' as Mr Swartwout's interests M rip"
atatian are to be ehtee-ted, it matiefknt
whether any portion of his de;falcat!6jhj ive
it 'oon L. . t.. I. oi !;.
traced brfck to 1830. or only
cansesuljb n question
not;pret-nded in any
crejiate fenbunt.' He
to 1 8 371:1 be -
respetjrng dates, is
ug his quarterly c
h auirterly'' i account
Ihjl First Auditor of
a only one i of fival
ured, or recognised,
hy the accounticg ofliriers of the Treasurr.
With this exphnitidn,fit is manifest tht
ie Hem of unsettled or fuspcnsel accouhls
bft the collector, in his o iarterlv return. An
ijy represent sundry classes of i ferns which,
HifK?rtain to his q titrterlyj aco.unt fthry Ire
jhot depndnt iijum. ff e 2rowthof, d9
met nai sopirrite fundk fio:n 'th whSrh
er ter generally int l.is q nrterly Recount.
Ii?fifce, to separate on- )jf these sUburdjn
to accounts, or classes of items. n regrfird
o which a balance ut sla'ndinj-ag'aif'
he collnrinr. from, thf rpinainde of sifyu
5ii'cw diijate accounts, r llaass of temsJi
eeard to winch a muc'b ilaroor bJihnce ii
pt lifting in Ins favor. a:dto pronoiunco hu
k defaulter to the Gftvernip'-nt on t;he foii
fr balanca, hecHijse inc. o(ber balance .h tfis
favor is susre: t1Me f being abUhed y
(bri nging il into a.o.', offset o' the,.- wfole.'ri-pi-inder
of -.itemWiof whi'(i the'f cphdetoiV
Quartet I y 8 ccoun tls-cin osed , cjnnot e
fCarded hy the commitie as a f ir knd jU?t
epresentatton of the dolUctor's accounts,
jijr of his defalcation. j5.tuch is the pro
cess by wbih th Tre?uN officers?, Secre
:arjf,i Comptroller, Autq'r and solicitor,
iaye made Mr'Swartwolitlguiltyott fa serifs
bf jdefajcations, continued: iihroujjb succes
sive years, since; 1830, antlpri r to! j837.
I The committee couceiye that tfiere is ia
iTOpriety irTeilher taklnjo:he wlnle of ihje
ate accounU, or suhdi visions of his quar-
leny arcoum, r en.an erroneoo credit of
moncr to one subdivision' jwould prnpor
HohaHljr affect jthe other IVoth whjeh it had
been ttiu4 diverted. " SoclrV however, ' nru
being themnde of settlement known to the
Treasury, or required of Mr Swartwout,
no roniusion o? aevirs or creatis; nowever
- -a .' a. '. - t- " - ' . "
ihordinate ' ac
great it might be, in the su
conn is oi ine eoucior at Use r
1 1 i f -.- I - O I . '
couin jurni-n gro mi oi repr lacu tp-
on the collectopa q jarterly pccoutit current
at the jTreasury Department, where noth
ing is tcquired. cared, or known about his
nordinate accounts fc . i .
All fte; itesiiibargetl upon Mrir Swart-
vout as defalcation, dating anterior to
1837, are found hy the coin mittee to have
been entered inj the proper quarters of Mr.
Swirtwouts sahordinate accounts at the
custom -house, to which they appertained,
and carrrted frrlnMhem, at the proper time
to his" quarlejlj acennnt rendered at the
Treasury Department; forming, at al! times
a component pairt of the aggregrate balance
.exhibited against himself j
They consist of-i-1 st. Tonnaee duties.'
i$2,271J39, minus $488 15: 2d. Forfeit
ures and penalties," ' $39,323 12; 3d.
'Treavury wafrants.' $39,40 65 ; 4th.
Office Expense,? $60,291 42 ; 5th, Cash
femmed for refimdinff merchants,', $80,
769 53J: total $121 907 30. Their histo
ry will be considered in the j order of this
encmeration -; J 'y ...Vi ' : . A
. I :I f TpttNAGE "DUTIES " .
It i? quite apparent that the Solicitor and
Comptroller ofVJbe :Trea3uryin their er
trjination bf iMSwartwoul'al books at
Yorkiri Navemherjast, well-nigh"persua-rled'
themselves that this item did not a
monnt tna' defaf?eation,-or even just charge
upn Mr. Swartwout, although charged to,
himself in his accounts In their joint re
port lo the Secretary of the Treasury, (Ho
D'e. ix p. 25,)ithey say : h may 6e (hat
this defiri has arisen from errors which
h;ive crept into tbe account during the jfive
vears through wich it extends. The a
mount if. so email as to give color to thi
mounts, in the aggregate, to vks:! 522 i
Of this, there occurred . L
I i the year 1832. the sum cf $29,G": -'
In the-year 1833, the sum of 3 074 (
Iri the year 1834, the sum of 1,173 (
In the year 1835, the sua of 5,3 13. :
. - .
Ofahis item,, the examination cfV
Ileming was as follows : - ; J
A - A. Examined bylMr Smith.
Questif3n 85 Hri House Dc. 13 1 rf
nmd, the Solicitor! of -.the, Trca hi y . r
ports Mr. Swarft7rtut as a defaulter, i .
sum or 39,823, 12. for farfeitures
allies" receivedby him d zrina the V
1832. '33, '34, and 35, and not deh;t !
his cash accpont. Please to examine th (;
iginal of Mr Swartwoiit's qciarierly rvur
in me custonnouae book now before y.
and state if the several receipts of mm
by:' Swartwout, amounting to said : cr
gate sun?,are rtortpeciicalfa entered i . i
quarterly returns to the Treasury D-j t
. : 1 . - . - .
mem, ana in tne order of their rece p ,
der the plain designation nf rm- -,t
forfeitures received, per abstract.
1 V JM : "- -' c "
ll yea, p.ease to copy, such entiie, verh
tim, as you find them pn the original ;
Swart woulVieturfls, designating the" ql:nr
ter of each year in which they are found.
Answer. There are several receipts r f
money specifically entered in Mr. $;vt
wout's quarterly aecouiits current, ani ar
as fallows ;
2J quarter 1832, By nmount
, of forfeitures receiy.
ed,1 per abstract: G' $2,200
3d qaarter 1832, By : amount :
of forfeitures reciev
.V - ed, perabstract G' 1,94G CI
4tb quarter 1832. By amount
; of forfeitures reciev-
ed this quarter, per
ffv-j ! .-..Mb.
is equally a 'defaulter
in the st pi of $i;22X705 69 whether! he
is tp po adjidgcd a defaulter from thiear
lier,or oily fromlthe later period mentioned
Nevertheless, the iristrnctiori of the House
to tbecdmrriitte. in tie reiolulio4ldyp::
poipimera, nas required, tor obtiously sound
reasoQs, t bit the true dales or precise d(ura-!
tion'r.MrSwartw l in
vestigated and hence the obligaiirio fsts
upop jthe! committee jto present tfirjlacts
truljr is ihej hare been found on invepiga
tionv j j I . ,.v VvVM5-;:; t lllpi:
dcoKpr'erjeod thej process jby .-wbicjj the
Treasurjrofficers assume to) carry the Ijate
of 1an bortioorpf Mr Swqjf wcut's delalca
tibri anterior; to i8S7, it is ecessary tljpay
atteritibjiito the systemibf book-keeping that
hasj ja.iisl'd'in the custpm-bous atNJil5prk
since!ihejyear 1799 (See cbmmittee'auri
nalllauswjpr j5 .of .Mr Sbultzj)-j---"tH
kepit in the custom-house at New Tbrfj by
way of nak)ng distmdt eibibtts of ibex
periditui! made apon distinct objeftsijiThe
enect ts 10 simplify and srstemattze'the di-. nccount to th TrMturr. n&J-Rp-ih renrit
visions pli labor and or resrxnsibilitv into 5 designation hprp'nfnm Hrihi;!ra!nd inrt
, ,8 , , , , r -5STi i . 9 v " . "v " w. . - - '--r ....v
tems or SUnliv?n :n m.
suspense acfo i; t toi-eth
pawnee ilif-refn'-in hi
tsniviS si'Tlr ;t hf krfi, qr in ! taking
cfi of its. i?'!o-iTvi?ijns i j.art frocijaii tbjb
! est) and sirik-ing te bai:irce on eajevat th
$d of each successive q irter-of hs terrrf;
Wetting thereafter the i rfe by thej other,
iid res'iiyc them into one tip a I balanfe
either prosss it will ajUear that fat thf
ihdjofj-no quarter since ir35, has tne triie
faience of these sospensa accounts, ev
4ep otherwise than has beerr returned by
It Swartwout in his qua ferly accounts
fie Treasury ; and that a the endS of r
cjua rter has jit been! other apse than a ball
fj?f l&gdy in favor -of Wr &wi$t)two:u
!t iji obviously most ea r, by selecting
portions of these subordinate acconnts,and
P a r a ti n g th e m J rbkn t h e If e m ai nder to e i j
ibil . balance against .him 'at cnyl dal
thatBiay be desirable,sind the cominenc0l
ment of his accounts. Bijt such a proee4
dir ilnot to be justified jfpjpn anyj pnnj-f
ciple of bon orable deal in ;?'? ' ':, A. j
Nor?is the character pY dates pOf Mrf
$f art woutV defalcations 4 "all altered b:
the fact, that to one subdivision of his sab
ordinate and suspenss accounts, he credit!
ed; the j Government, or charged ! himself
itHmoneys from his casr:sccoont,dr from!
the Treasury., which! should have been thus;
qreuiieu or enargeu lo a tunerent suoaivis
ibjti; for thereby jthe true alance pfi thoe
accounts resolved quarterly1 into one agre-
gale, and, as carried, into each quarterly;
supposition ' v
i The -examination
ditor of jthe customs under both the Hte &
present collector; was as folfowsaipon this
item : ; i - A'V . . j - ' '. .
Examined by Mr Smith.'
A Qiestion 84 Mr Swartwout has reen
reresef?ted as a defaulter on his accounts
to the amount oi 2.271 39, fr tonnga
iJiif. , accruing pn the years of 1830, 31.
'32, anul'33,an Avhieh sum hia not been
debl d in his ca$h accounts. Do yoo ' or
do vo!i riot believe, from the Examination
Vou have made rf said accounts, that said
amount is not property charseahJe to Mr.
Swartwout s a ifcfalcation,but ghouldJiave
been set down as an error, from which no
m"iiey was realized by1 him !
.Answer 1 believe that said amonnt was
purely hj? error. A vessel may have been
subject to tonnage dutyand yetJfrom inad
nt! vertehce, it mmy not have beep collected
at. the cDsiom-honse : and when the ton
nage account was made up for ine Treasu
ury, the pmissiil may have been' discover
ed ; consequently, the crllectr vould cre
ltt the Ignited States for the money, and
tely upon eoller ting it afterwards, and yet
never realize it. j -' .('; .
;3frJShthoriitlShttlfz, the p;e'decesor
of Mr Flerning ii the auditor office jpf
iie cns!tm-houye dowki to July, 1836,wa
subsequently called, and ihe fo'lowing
eami'Ution wasjhad of him uni the same
point :i , j - , , A ''
Examined by Mr Curtis, j T
Question 83 Vill you examine the
sUtrment presented by Mr Gdpiri and, Mr,
b'r, 1838, (iianer! 15 in Doc. 13.) Wnd
whether i their statement of Mr
wuuls defalcation prtor to (July i83G,)
the tune you lefikhe custom houfe, be cor
lect or nut;and if ilncorrect point out where
in . : ;. -jhi1 IS'-'
'AnW(tr. In respect to all that ii said a
bout tonnage duties, their statement it er
Torieons.l jtlr Swartwout regularl enter
ed! all the tonnage duties and -money re
ceived therefor, upon his cash book, and
other bonks, and; accounted regularly for
thesatne in his quarterly and other returns.
I am certain of tnis,:-and I show yri now,
in the bbpkjbefijre the committee, the cash
boik, and other books, that they were so1
entered ind accrtunted for at the proper
timtps. ltjia not rihi to say that Mr Swart
wout is at defaulter for any of these items
of tonnage duties;! anl iTnainlain anid show
by the books and! returns, t'lat they i have
been regularly accounted for to the United
Stales. - i' . - j . j ' . !. !
!S. ffORFEITTJRBS AXD PENALTIES ''
The item of 'forfeitures and penalties,"
now charged as ajdefalcatiori, is thqs sta
ted by the S.dicitor & Comptroller in their
joint report, before named, p25; i
."The frfei lures and penaltiea belong
ing IP the U Stated constitute the second
,- abstract G "25,107
1st quarter 1833. By amount "
! of forfeitures receiv. .
i ed this quarter, per
abstract J' . 371 C
2d quarter 1833, By amount '
of forfeiture receiv-.
ed this quarter, per
abstractly 1,G12 C
4th quarter 1833, By. amount '
of forfeitures receiv
ed this quarter, per .
abstract J' ' 1,G37 C"
3d quarter 1834, By amount
of forfeitures receiv
ed this quarter, per
abstract fl ' ' 299
4th quarter 1884, Bv amount
of forfeitures ; and
penalties, s per ab
stract J' j 1,050
4th quarter 1831, 'By amount
of forfeitures receiv- .
cd per abstract JV' 5,342
The segregate of t
he above varies som
in; which there is a deficit;
ktchitpe; great aggregatef bajsiostiibeij..'.tJi fyfiy account know h id the Tre;
custom-house naturallr and necessaiil' re-' was in no defrr. 1cnt.rA,l
The reader shoo fid bear in miod that the dif
fVrenl sauices f pjiblic rnmieys received by a
collecier dp ot creale distinct lands io hii bands
and are ttk known as soeh by any Treaaory reg
ulaiiyn. Tbejf all rtsole ihemselves, as fast as
rolled ed. IntU mte fiind : are - accoanted ! for by
I the co!!e--iW w onei return ; and are drawncd
Oa these separate tccoantst ' fected. I If it were true that the collector one mass.
or ajf-: epon orpissed to the credit of the Treasarj. as
what from the aggregate containedjn t!;
interrogatory ; but id its details it is cs-:: -tially
the same. -;' . ' ' .
Question 86 . Have the alphabeticslh -marked
abstracts referred to n the abovo
entries of Swarlwout's qiarter accounts
current, as specified in your last answer,
been invariably sent jto the Treasury De
partment, with explanatory vouchers, an !
in company with said quarterly account;
and ar similar vouchers andj abtrict3 sent
in explanation of every other item of ere U
it contained in theicollector's quarterly r3
turns? . ':" - ;:i ; ;:;' ' ''
Answer. To the whole of the interro
gatory 1 answer yes. j
Examined by Mr Tf ise.
Question 90 Were not the forf'ivm
which Mr Swartwout jreceirerl, &II cr-"!fi' j
to Government in hif t quarterly m o' v.'
current; and were they not cajried f.uxw ;.'
regularly in the balances dni GovcrLmr: t
on said accounts I . ,5. -
Answer. They were.
The examination of Air Shuhz on t:.":
point was as follows: .
Examined by Mr Curtis.
Question 1.1 Were you formerly i" 'it-r
of the custom-house at New York? If yea.
how long did you perform the duties of
that station, and when did you retire from
it? : " . hx-aA 'Av;
Answer. :' I was formerly auditor. I
think I was about thirt-seren years audi
tor at the custom-hnne in New York. I
retired on the 1st of uly, 1836, harin
been thirty-eigt years and four months ia
the custom house, r , s ,
Question 4, Did the accounts renderc I
by you, as auditor of the" custom-house, to
the Treasury Department, truly "set forth
the Ute of the accounts between Swart
wut and the U States T
Answer. The accounts of Mr Swart
wout were correct op to.the 31st of March
1836, with the exception of the forfeitures
as. already stateJ, as far as my know.ci0
extend ml.1 u- f'-'i V.v V- ': -
Question 5. What reason have you to
say they were correctf What means f
knowiedge had yof
if . i' tfi-. j -, -' 1.
. A: ; . , - :; A; :