North Carolina Newspapers

i.-il 'Hi 'lite v..' v. fr-riv--. ; -. r;jjl; 4. -. , .;. -'. I ,-. ' i ' I ,-.'L - itililijPlr.'Y I lu i f -; fc. i' 5 - -: ': : . i lis e- "t-r u:':ir flJBLIsiii BpiTOR1 &? PROPRIETOR, .e u: : iv itjl l u 1 w tie i& f 0kv s -Si-, ..r . 'Xrf SI itl- 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 : less than 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 ! PARTI. if THE DEFALCATIONS OF MR. VARTWOUT i ' " of toe report dtttdes itself s This branch with reference nt. TheiAexteni. 2d. Their 2d. Their There FPftns at ten. 1 ' 25 -. J - -- H I . t -. bn in if m eine i per lk'j;6t" Gent.?; 55 a CO ! 8 a 9 25 a 30 jlO a 12 1 18 a 20 mm a 121 ' Molasses, Nails, Oats, " Pork, Sugar, br. loaf, Salt, m Tallow, Tobacco Tow-rlincn,' 16 a 20 Wheat, (bushel) 81 . 10 :ti - I t? .. -;S .. -: ' An Whisliev; '45 . Wool, (cleati) EVILLE- 5S , f V Slial $1 BO 31 ail Alolassiesj Naik, cnt. aU Sugar brojn S5a42 . 74 -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 tax. rr?ydM8a ;?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 i- S-125 linseed 1 10 a 125 rk 1 001 lis 0 a 8 aura t ion, 'y S jcauie. 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 Examined by Question 113 fprence between down to the end a "50 40 oil il gal h i -. t IftpDED about the (last of the - aobsenr . a't that yjMirfrHjtoij in SnikeaVCouMy; N vtrv Kriirtit 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 $'-Mif-ll nri.lrtatned 'fiSPWfclM -1 wiir ivel.a r- Mf.PtiWajr;-Brook Xl in rJamn- ll?ff tlLH P'tndi.e litm fin'iktl.- iv.'WvsIiiri.- 1 to ' j ,' t Mr Smith. 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 $1,225, 705 69, deemed wholljL from lliVJ balance found, due; on his iiccounts. ewHng Decem be 31. 1837, as settled by the Treasury Del it ment, and from the balance of his sue ceeding quarter o official operations com ! bined?,. i gU H- J- ' j Answerlli is. Seesjiournaiof the com mttee.). ; ; . ;, . :.v ' ; ,- . p M; John Underwood, Eiq examining clerk in the office of the Iirst Auditor of th Treasury, and the confidently clerk i dele i gated hy the Secretary jof thi Treasury to Tisu ew I rot IV and inspect the cu-tom honse hooks, in conjunction with the First Comptroller and Solicitor of the Treasury, iu iiueiiiurr last, iou the same facts: ,J:- ;n At M Rararfwont'ii acconntJ. br h4s Stbe Tlreasury Department,-to yoij l Oowl ledge, jiscer tai ned any , j and w hat;Ji m t Inch boghtl o. have been, but which wafjorea ited to!the United States by Air ;arwou, knd charged to himself; either tincjr its spe cific tod appropriate" head, or wider ; the bead of. cash and bonds? 'sV?3' lfille;" i I ; J A nwer '? t ;dof: nof-'jk'now -ofjlrtjr1suci bmisslbo lnlhis quarterly accoo!iwhic$ 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 2 The com-; 'i iratiqn of Mr Swarhoi)ut)i0ejat- i cations 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 lod thrij(i!; cojiai ntU 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 I is n mi officially known to, accounting nthcersof ment Thei-areoot teasury regulation, 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 is from 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 WMM 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 V- c. bearo testimony to if- r i?- i t .... Swartwout ' 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 way - to 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 erjstora-liouse, su 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 a- c. Mr. S wrtwoui'j s?!ijKing ffv-j ! .-..Mb. a it atter 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 Tljer rennmerousjsubordinate'accprjlnts 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 easur-, tems or SUnliv?n :n m. i. .i 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 1-.. say pwarl 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 i The segregate of t $39 651 he above varies som in; which there is a deficit; It s 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. 'AvMiM! flfj I! I A -I: I.I . A: ; . , - :; A; :