‘ ‘C'lB{‘ll'V-
4.?
F
TH-E NORWALK GAZETTE,
IS PUBLISHED EVERY WEDNESDAY MDRVIIVIG,
ovnn no r'r‘s srona. on THE nocu
PVcsl side the Bridge.
Tr.iurs.—-'l‘wo dollars per acnum, payable in
ndvance—-$2 25 at the end of the year.
'I‘o subscribers who live out of the Carrier’s
district and call at the Office for their papefs.
$1 50 per year, tfpaicl in a(lvance—otber_wise
82 will be charged. Mail subscribers $2176!‘
airnum, payable in advance. Nooihers attend-
ed to, and no subscription receivr-d for less than
one year. To companies of: 52.2‘ or more, re-
ceiving their papers by mail. 351 50. P03/‘I516 0“
together, in aclvancc. _ _
§Executor’s and Atlininistratofis Notices, 3 in-
sertions. $1—Coininissioiier’s notices, $1 25-
Ycarlv advertisers. one square. $10 P” 3}“}‘’”‘v
payable quarterly ll).2)tl‘Va.l‘.Ce. The privilege
of vearly advertisers is liniiieil to their own irri-
mciliaie business-—all extra advertisements will
be charged at the usual rates. All other adver-
tisementsat the rate of.‘.i>'1 per square for 3 inser-
tions. and 25 cents for each subsequent insertion.
0:)" All casual adveriisemenlsseni to this Of-
fice. should be accompanied by the cash. No
others will be inserted.
.ll©lB lP’lf3.lllr\’lTllN@,
OF ALL KINDS:
MEATLY EXECUTED AT THE GAZETTE OFFICE.
ALUABLE REAL PROPERTY
FOR SALE.
HE subscriber offers for. sale the ground‘
cxtcndirig from the Bridge, at the head of
Norwalk Harbor, with ,5 Stores standing there-
-nmeach about 2,0 fcct wideatid from 60 to 80
feet deep, all builtofgootl inater_i_al_$ {Ind in com-
plete repair; the length of the groilflil f"9'."l"g
the harbor is about:.’20 feet. Without e:;ugfg.er-
atiou it may be said that the situation or the
above property is iiot_eqtiallc_d by any i_t]i this
state for facilities in doing business, or wil pay
nbetter interest. There is every CO1lVe1llt'tlC€
{'03- the fr-eighiing business between Nortvalk and
New York, for which purpose it liasjbeen used
for 30 years past. Am’ Paw-n "”_5l“”g_l° PUT‘
client: will of course exuniiiie for hiuiscit, and a
further description is therefore deemed unne-
Titlc iiitlispu'mltl€-
N. 3, Two sir-,op5 willnlsnhe sold with the
abwt. p,.,,p¢,r5.-, one 67, the other_S7 tons, The
,,bm.,, pl-“perry may be had any tiiiir‘: pr- vious to
. . ,
the ‘25tli of March hex’. _ M. l1()\ 1. N
N.irwu!lt,.l=rriii:trv 19. l‘.3-_3- 94)’
LL deg,“ duo the stibs-::iibi-,r, wlricli are not
settiud previous to the 2-’itli 1VI?Il:;3lY1r‘i1(:‘Xl.,
will be put in suit. 51- ' v
Nut-walk. Jan. l9-. 1939- 9
' '*"\1.\'l'L Briiuniu '1‘;-.a Pots, Sngaraiid Crcziin,
a lltllt‘ the i)t_'.~l iii iiiiirltet. at 1... CLARK s.
' Em cuss:
_.___..._...._
TWO DOLLARS PER ANNU1lI,]
it
2 up THE srtI1_>_.”
[,l’-f1Y.-ABLE IN ADi’ANC1-.‘.
VOL. xxrr.
rtrotrsr-v’.r.ir.ret. CONN. vvsiimrezsnav. rrrrarscsi 13., 1339.?‘
N09 195-
lfi\Vl‘I{5"I'!G.-\'I‘5l\’fi (_.'Ul\l1Vll'l"1'EE.
ABS'1'RAC'.l' or '1‘!!!-SIR I{EI’()1t’I‘.
P7'cfato7'g/ Itcriiarks of the CommiHee’s
Report.
The Select Committee, chosen by the
House of Representatives on the 17th and
19th ultimo, to investigate the tlefalcations of
Samuel Swartwotit, late colluctoi‘ of the cus-
toms at the port of New York, and of otliei‘
officers, have devoted to the faithful discharge
of the duties assigned them the limited time
allowed for the purpose by the shortness of
the present session of C-ongress.
It was most obvious, however, thatthe
whole field of inquiry presented by the reso-
lution appointing the Committee, could not
be properly ti'avi2i‘s_ed to reportthercon, either
satisfactorily to the counti'y or to the Com-
mittee, dtiring the short remainder of the pre-
sent Congress. This impressed upo_n'the
Committee at once a resolution, which has
been rigidly adhered to, of limitingtlie inves-
tigation to such branclies of the subjects re-
ferred to them as had most deeply excited
public anxiety and alarm, and to undertake
only,so much ofthese as might be thorough-
ly exhausted within the allotted period of the
Committee’s researches. But the important
results which have been attained, notwith-
standing the disadvantages adverted to, can-
not fail to inspire the country with a confident
hope, that the high obligation which will
rest upon the successors of the present Con,-
gress in the Legislattirc of the nation, to re-
sume and complete the great work of investi-
gation and reform of the alarming condition
and abuses of the Executive departments of
the Government, from the highest to the low-
est, and from the nearest to the rcmoiest
fllllCi.lODJ.l'lt‘S, will engage the prompt and
efficient :r\t-tcntion which its magnitude de-
mands.
Guided solely by the character of the de-
velopments which the investigation imposed
upon them by the House has elucidated, the
Committee can not resist the conviction, that
at no period in the history of the Federal Go-
vernment has there been deeper 01' better
foundeil cause than exists at the present mo-
ment, for every patriot heart to desire a
prompt consumiiiation of that signal “task of
GUNEI
UST rei.-eii.'cd L,-tie. case German Brztss
Mounted Pcrcii.-zi-sioii Lock Guirs, a first rate
article. Price, five dollars.
Ami, r few English Guns. Brass Plated Pa ,
writ Locks. Price, nine dollars.
VVM. .l. STREET.
Nnrwalk.‘Aiig. ‘.20, 18:18 tf76
(,‘/llIl.tI..—_.T';(£I'l/lC)‘71. and (-i'lu.s.s l'Vure.
its?" A good ussoriuiciit ctittslfllilly on hand at
lb‘: Shirt: t-if -I-A.-5- MALLQ-RY
Jiitiiiiiry 1. 1339. W95
G H lUHES'l‘El.’»'S Spelling], Book for sale by
J. A. \\/EED.
(i):-ltil'.er I5. His-If
"1()fi)_l.';t‘lt5‘}li.--100 Qiiintals Llorltistr, for
sale by the subscribers at the New‘-York
rices. HUBl§l<JLL <55 CO.
Nnrwallc. February 5. 1838. 45
N assortment ofcoarsc ii:e:i's peg Boots and
.‘ Shoes. Cheap for cash by
D. SELLECK.
Oct. 5. 1838. W57
LA .351‘ (3.-is L in
‘V H E subscrilicr once more requests all those
who are owing him for Tailoring, to call
and isclllt: without further delay. Those who
_})£‘glt‘Cl this call will be -’-liargcd interest. g
",)All BAILEY.
Nnrwalk, July 30. 10.55. 70
VALUABLE PI{Ol’ER'1‘Y FOR SALE.
\ 'l‘Il'u) subscriber, wishing to dis-
,-;=E*=‘;-‘ pose of his property in this town,
H", offersfor sale his lioniestend at the
’_' “-‘-. Uld Vl/ell. now occupied by Stephen
Htys; also, a tract of loud coirtaintrig about
eight, acres, situated on Brook’s Hill, in the rear
of (‘-gorge Beiiedicva house ; also, t.'.nOlllel‘iI',l1Cl,
it--. -v-i as the Butler land, containing about eight
ab,-i» and lying on the N. Y. Turnpike, about
one i;. from -Old \-Vcll. If not previously
‘jispogpd oggggil property will be offcretl at pub-_
lic aiictioii, on the pl‘CtHl3t‘B, on the pl-lth day of
1t,1m-ct; pe,-;i,at £3 o’ciock P. M. Sag! property
is in the charge of'.Iatnt:s Qguinturd, l5sq..who is
nl1l.llOl‘lZ'3(l to sell the same, and who will give
all the requisite iiiforiiiation to those who inay
‘ht - H -
W °.W‘i+ 83 MPILANCTON HOYT.
,.
Wt:
reform w/tic/i. public sentiment manjtj ~_t/ears
since i/uicribetl on the list of E-.recutii:e glu-
lies, in c/taiuclcrs loo legible to be over.-'oolcecl,
requiring, "particula1‘ly, the correction ot
ithose "abuses that have brought the p'atron—
aqe of the Federal Government into conflict
with the freedom of elections, and the comi-
[emotion of (hose causes 'u1/tic/i.Iiz_we zlislu-7'b-
crl 1/re rig/zt_ful course of appointment, a.,ml
ltave placed or contiituecl powcri/L uNsAr'rIr-
rot. or iN_co.itrr:'rEN'r iiA.\‘Ds.”*
The first procedure of the Committee, af-
tcr organizing itself for business, was to visit
the city of New York, to inspect there, in
person, the original records and papers of the
ctistorn-liousc, in conjunction with the exami-
_ nation of such witnesses as might be sup-
posed capable of shedding light upon them-
quiry involved by the dcfulcations of Mr.
Swurtwoiit. Thenceforward this branch of
the investigation was conducted pursuant to
the resolution of the House, viz: to ascertain
“ the cause and extent” of those defalcationsj
the length of time they have existed, the cor-
rcctness of the returns which have been
made by Mr. Swartwont, and by the naval
officer at New York, and by other officers
connected with the adjustment of his accounts‘.
Concurrently with the investigation of
Mr. S\vartwout’s defalcations, those of Will-
lilm M. Price, late District Attorney in New
York, were likewise kept in view; and the
fullest practicable extent of information re-
specting them has been obtained, and will be
advcrted to in the sequel of this report.
The correctness of the returns which have
been made by the present collector of cris-
toms and the iraval officer at the port of New
York, was also sought to be examined by the
Committee while in that city. “Considering
that the customs collected at New York equal
nearly two-thirds of the whole amo_t_i_nt in all
the United States,” as stated in the special re-
port of the Secretary ofthe Treasury on Mr.
Swai‘twout’s def-ulcations, (House doc. 13, p.
6, ofthe present se_ssion,) the Committee did
not suppose that they shotild faithfully dis-
‘ov. 12, 1838. tf86
norm Ann‘ vioot‘ SCRAPS WANTEI‘
‘1EVEN'l‘¥ L‘)VE CENTS per lllllt
weight. ' ‘ 1--': paid by the subscribe:
H0," and Hoot’ Scraps. at the Norwalk Chem,
cal t\lanut'actnry. M. I§ZALBFLEISCH.
Norvvalli, Dec. 3. 1838. lf9l.
''‘ ‘ '-:_‘~_
AN ASSORTIIIENT OF LOZENGES,
')R sale by N. S. BAILEY & SON.
Dec:-mbcrl0, 183$. . .2». ,
CABINET‘ M ARFJ.
r HE subscriber would infozrn the public that
' he is manufacturing, and };tends to keep
constantly on hand and for sa. , an assortment of
Furniture of all kin«l=- . it-!"l,'d..‘1itics, not to be
iexcelled short of ‘I ‘Q " "_'.t_, and cheaper
than can be bougl2- 7y 0.1‘ 9l5.eWl|el'6-
He Wm be happy re his customers
and friends on the tr ...iabl.e terms. All
grinds of Ware made ‘c.. ._.ie shortest notice.—
An elegant assortment of Chairs "OW for Sales
fiiinsisting of‘ Kitchen, Windsor, Fancy Cane
Seat,and Curl’d Maple Chairs, Boston lgockers,
Fancy do., Children’s Table and Low Chairs,
etc. Call at the-Cabinet Ware Room a few rode
East of the Bridgt. where you can suit your-
jielvas and oblige yours, &c.
WM. A. BARLOW,
Norwnlk‘, Feb‘. 11, 1839,. tf 101
» LAID FACINGS for Over Coats, for sale
, by GEORGE S'r.Jor1N.
Jantiary 15, 1839. 97
FOR SALE.
GOOD Fishing Seine, Boat. and Oars. al
in good condition. For further particulars
pinqui[e'()f the-subscriber, or of D. S. Knight &
Co., Five Mile River l.andin,<_r_. _
’ STEPHEN HOYT, Jr.
New Canaan, January 11. 1839. 6r*97
A
very handsome eight day brass
Clocks, for sale cheap by Lzvi Cmtux.
charge their duty to the House, or pay a pro-
‘eference to that patriotic distrust which
-'les the country at th.e present time in
. .1 to the affairs of the custom-house at
. fork, were they to limit their inquiries
to the returns of the late collector and naval
officer‘, and neglect entirely those of their
successors, which must, at at all times, be to
the country of equal interest with the former,
and, at the present time, of even more imme-
diate importanzfje to the security of the Na-
tional.,"‘-* .. .f-,9’. But, in the execution of so
muff ‘Jill : -oapart oftheir inquiries as related
tax, '71’ _ _ -‘*"'-jlector of New York, they
I w ,,\9_ ,""_;‘it1l§(ffo encounter most unexpected
obsil. ;f__-_ _:jerpo_s.ed by the collector himself‘,
and st .... defiance the authority delega-
ted to the 3-”?-.-nrittce by the House. The
facts connec- .1 with the baffled endeavors of
the committee to obtain information for the
Houseand country from this officer of the
executive branch of the Government, who is
in immediate charge ofand control over pub-
lic moneys that “equal nea.rlg/ £7.00:-lfLl7‘(l8 of
the to/role amount” collected from customs
.“i2L all the United States," will be more spe-
ciall y detailed in a subsequent portion of this
report.
The committee will remark, here, that, in
the onset of the investigation they have made,
they supposed it both proper and safe to place
themselves somewhat confidingly under the
guidance of theseveral special reports which
had been made to the House upon the subject
of Mr. Swartwout’s defalcations, by the Trea-
sury officers, previous to the appointment of
the comrnittee-—..-combining, in this view, re-
*Inaugura1 address of President Jackson,
March 4, 1529.
ports from the Scci'eta_i'yof the Tl‘t'1t&3Lll'_V, the
First Coiriptrollei', the Solicitor, and First
Auditor of the 'l‘rcasury, as exhibited in
House document 13. It, however, very
soon became evident that those reports were
not to be implii:it|_v relietl on as auxiliaries in
finding out either the law or the fiicts of the
case; and that, on the contra ry, they furnish-
ed but an oblique view of both the causes
and dui'utio_n of Mr. S\var'twoiit’s d_efzilca-
tions, as also of the law and many material
facts which dcvclope the trtic character of
those defalcations. Of necessity, therefore,
these reports, although emanating from the
highest orders of official functionaries em-
ployed in the collection and disbursement of
the public revenues, became subjects of as
cautious and critical examination as any oth-
er portions of evidence which the case pre-
sented, and as such it will be obligatory up-
on the committee to treatthem in this report.
In reviewing the details of their labors, so
that the progress and results of them may be
presented in the simplest form, the Commit-
tee proposc to consider—
PART I. The defalcationsofb/I1‘. Swartwout.
PART II. Thedefalcations of Mr. Price.
PART III. The correctness of the returns
which have been made by the present collect-
or and naval officer of the port of New York,
respectively.
PART IV. The defalcations among re-
ceivers of the public money.
PART V. The facts connected with the
foregoing defalcations, and deemed material
to develope their true character.
Each of the divisions thus proposed will
properly involve the law appertaining to it,
as the appropriate adjunct ofits facts. And
as the language of the law itself will in each
instance be cited in detail, that its authority
and injunction may be correctly understood
by everyone, so the language of the invidu-
al testimony relied on in each instance will
be adduced, that its import and force may be
left neither to uncertain construction or
doubtful inference. The increased fidelity
of their report, in the estimation oftlris com-
mittee, will be, by this niod_e an ample offset
to its consequent enlargement.
Before proceeding to the general topics of
this report, it maybe proper here to express
the deep sense. of disappointment and regret
which the coinniittee feel, in not being able
to communicate to the House one document
that was ctilled for at an early day, regarded
as having an impDl‘;‘.aDlZ and l[_1t€l'_t’Sllf)glllll11-
cnce upon the judgement which the House
might "form on the subject of (lefalcntions
among public officers. and the causes which
have. led to their multiplication. It will be
perceived from the following letter, that the
committee availed itself of the e'.rrliest period
after their organization to make a call upon
the President to furnish a list of the defalca-
tions that have taken place among collectors,
receivers, and disbursing officers of public
money, and other public oflicers, since the
4th of March, 1829, showing the amount of
each, &c.
More than four iveeks have now elapsed
since that call was made upon the President,
and the only information which the commit-
tee has obtriined to report upon to the House,
is contained in the following letter ; the dis-
tinguishing feature of which information is,
that still more time than even the whole re-
mainder of the session will be requisite to
answer the call. From this the committee
are compelled reluctantly to infer, either--
lst. That the accounts and t'ec_0_i',d_,s of the
several Departments, in general, are so in-
complete and defective as not to exhibit,
without great labor and delay, the true rela-
tions of collectors, receivers, anddishursers of
the public money, and of other officers of the
Govcrninent, as to distinguish debtors from
defaiulters, and creditor's from both. "
2dly. That the number of the defaulters
have multiplied so rapidly since 1829, under
the system of a.cc,ountability ptii'sued I0\\'i’il'ClS
collectors, receivers, and disburscrs of the
public money, and other officers, as to pre-
clude the practicability of receiving an ac-
Count current of their defalcations with all
the clerical force at the command of those
Departnicnts, under existing laws and appro-
priations. ‘
If either inference bejust, (and none other
of equal weight seems to be fairly deducible
from the letter of the Secretary ofthe Trea-
sury,) it manifests a laxity of administration
which demands the earliest application of
suitable remedies within the reach of Con-
gress and of the country.
For the papers Nos. 1 and 2, referred to
in the subjoined letter, reference is respectful-
ly made to the journal of the committee, p.
4/0 and on-ward.
T/reasu7'_7/ Depa,-rlmcnt, Feb. 18, 1839.
Sir—The President, on the 23d ultimo, re-
ferred to this Department the following reso-
jution, passed by the Investigating Commit-
ee:
“ Resolved, That the Pr_esident of the Uni-
ted States he requested to cause this commit-
tee to be furnished by the proper Executive
Department with a table shotvirig the defal-
cations which have occurred among the col-
lectors, receivers, and disbursers of public
money, and other public officers. since the 4th
of lV_lai‘ch, 18:29 ; the names of the defaulters;
the amount of each dcfalcation; when each
case occurred; the length of time. each case
has existed; what steps have been taken by
the proper departments or officers to prose-
cute the defaiiltcrs and to secure the United
States, in each case; and what defaulters are
retained in the same offices in which they
became (Ief:l1llteI'S, or have been appointed to
other offices.”
He accompanied it with a request that all
the information desired should be procured
early as practicable, and submitted by me to
the committee. Accordingly, on the same
day, I enclosed copies of it to the other De-
partments, and also to the proper bureaus in
the Treasury Department, and desired that
jreplics niiglitbe. furnished, so firr as in their
power, and soon as in their power, to tire se-
lvcral inquiries made. I further reque.~tcd
the l)l.ll'f.‘.‘tLlS connected with this Di-prirtmcnt
to employ any extra assistance that could be
advantageously applied in liusteni_ug' their
ansivcrs.
I would now inform the committee that
great progress has lice-ri made in respect to
those parts ofthe ans_wci's connected with the
Register’s officc, and all which could be
made, consistciit with the tlifficulty and ex-
tent of the labor, in the Third Auditoi"s of-
fice. Butit is feared that, on acc_ou_ut ofthis
labor, and the great mass ofprcvious calls
by committees and by the two Houses of
Congress, which are also to be ansiverccl, be-
sides trrtnsricting the current business in the
diffcrent bureaus, the i'._i’l‘iolc details and the
tubular statement required Ct1t]t'.Ol2 be com-
pleted during the session. Every eflbrt, ho\v-
ever, which, under all the cii'cumstunc_,c3,
can be made, is believed to be exerted to
meet the call at the earliest day practicable.
In respect to the last branch of the resolu-
tion, aslting ‘-‘ what (l(.‘li1ul[t?I'S are retained in
the same offices in which they became dc-
faulters, or have been appointed to other offi-
ces,” I am able to present the report of the
Register, from his office, which exhibits
such names as are on his books connected
with the State and Treasury Depai'tments.——
It is annexed, and contains no name as to
this, and but one as to the State department.
That one is Commodore D. Porter; and by
the correspondence annexed, it will be seen
that he does not consider himselfa def-aulter,
though he stands charged on the Rcgister’s
books for aconsidcrable sum on account of
prize money, as explained in the papers
(Nos. 1 and Respectfully,
LEVI VVOODBURY,
Secretary of the Treasury.
I-lion. JAMES I-IARLAN,
Chairman of Investigating Committee.
‘neglect ofofficiul duty, by the late naval of-
fit.-er at NewYork. ' I ' '
Coztclusions of the Committee.
lst. Tlizit the late naval offiper at the port
Of New YQI'l~‘. tlrrorigliout his term ofservice,
from_ 1829 to 1838, wholly disregarded the
i'equii'ements of law prescribing the duties
of his office. ' "
211- Tlltil Said mtvztl officer‘, for the ;,-:_ime
period, wholly disregarded the iristructions
ofthe Comptroller ofthe Treasury of No-
vember 10, 13-21, ’
3d. That the said naval officer, by so dis-
}"‘.‘-3"""d”_‘8‘ ll“? reqtiireinents of law and the
instructions of the Treasury Department,
culpably rieglectcd to keep ;lie at-coiiuts and
l'9C0l'ClSilppC'l‘lt1lXll1]g' to his off. rc, and there-
by rcndcrcd the office rrugntory as a check
on the accounts ofthe collector. '
4lll. That lf'l.l1.", (’lLlllf‘s of said ngryal officer.
as authoriged and directed by €XiSilXlL' laws,
had be”! <33,‘-’C!~1tt’tl with proper care arid vigi-
lance, they would have rendered it impracti-
cable for any fraud or errorin any ofthe ac-
counts ofthe collector‘ of saidiporit to escape
immediate dc-tcction.
5.. That the culpable disregard ofthe plain
r_cquii'ements of law and of Treasury instruc-
tions prescribing the duties. of naval officers,
and his continued neglect of official duty, is a
primary cause of the immense (l-'T‘fa.lC3.i.i01lS of
the late collector of New York,
CW-58 III. Culpable disreard of law and
neglcct of official duty by the First Auditor
ofthe Ti‘e:isur_v. '
Co7icl'usz'mz.s of tire Committee.
lst. That the First Auditory of the Tree-
sury hus been guilty of culpable disregard of
law, and neglect of duty, in examining and
certifying the correctness ofthe accounts of
the late collector at l"§e\\' York without hav-
ing compared them thoroughly with the
youchcrs acconipiinyirig the same; and also
in transmitting said accounts to the First
Cornptroller, cei‘tif1ctl, for revision, while the
PART 1.—-TI-IE DEFALCATIONS ‘MIT.
SXVART Vi/OUT.
1. run r;x'r1-:.\"r or :;_m. SS\'AR'1‘iV‘OiJT.S r_>srig._r.-t
C.-\'1‘l0.’\'S.
Conclusions of the Comiitittce.
lst. That Mr. Swartwout is a tlefaulter to
Government, as appears by his own returns,
as adjusted from time to time at the Treasury
Department, in the sum of one million two
hundred and twenty five thousand seven hun-
dred and five dollars and jsixty-nine cents.
2d. That this amount of l,I](ltJbf(.‘(.l'1l€‘SS
accumulated upon the face of the quarterly
accounts regularly returned by him for ad-
justment at the Treasury’ Department, with-
outthe onrisjsion of any of either items, debt
or credit thereon, until it became an absolute
defalczition.
2. 'rui~: DURATIOI\’ or am. SWARTWOU'1"s m;r‘AL-
CA’1‘10t\‘S,
Conclusioizs of the Committee.
lst. That all moneys received by Mr.
Swartwoiit as collector prior to 1837, were
regularly accounted for by him in his quar-
terly-returns to the Treasury Department.
. 2d. That so riiuch of allmoneys received
by Mr. S\VJl'i\VO1'll prior to 1837, and account-
cd for to the Treasury Department in his
quarterly returns, as were not paid by him
into the Treastiry, were retained by him un-
der the tacit acquiescence of the accounting
officers of the Treasury; and regularly car'-
ried forward, (lebted to himself, in the balance
of each subsequent quai‘terly account render-
ed by him to the 'I‘reasui‘y Departrnent to the
close of the terms of his office.
3d. That_ his omission to carry a debit to
to himself of the moneys received by him
from the Treasury, or from other sources,
prior to 1837, to the close of accounts kept
only at the custom-house, called his Cd-S/L ac-
counts, and his carrying a debit to himself
of any such items to any other class of ac-
counts kept only at the _cu.slom-/rouse, called
suspciise and unsettled accounts, or by any
other name, would not operate as a conceal-
ment, innocent or fr'atitltilent, from the Treasu-
ry Departincnt, of the true cash balance in
his hand. First, because neither his cash
acouni, nor his suspense and unsettled ac-
count, kept at the custom-house, was ever ex-
hibited to, or formed the basis of any quarterly
settlemerit made by him with the accounting
officers of the Treasury. S.ci:on'll;2/, because,
in his quartcry accounts settled at the Trea_sti-
ry Department, the aggregate and trite bal-
ance of all his suliordinate accounts kept at
the custom-house, including both his cash ac-
count and suspense account, was uniformly,
prior to 1837 carried into his quarterly ac-
count under the item of“ cos//I arnd rmsctlled
accotmls.”
4th. That the defalcationswof Mr. Swart-
wout, by means of fraud and false returns,
commenced in 1837, and not sooner, and have
existence since that period; and the defalca-
tions thus accruing, added to the moneys pre-
viously rc_tair'ied by him, accordingto his re-
turns to the 'I‘reasui'y Dcpartiiient, and by
the silent acquiescence of the officers of that
Department until the close of his term of of-
fice, constitute tlieaggregate ofhis d.efalcati.o_ns
at the present yzeriorl.
3. THE CAUSE or are. sivAit'rwoU'r’s DI:‘F'ALCA-
'rioNs.
Cause. I. The irresponsibility of Mr.
Swartwout in pecuniary character at the time
of his appointment to office.‘
Conclusions oft/re Committee.
lst. That at the time of Mr. Swartwout’s
appointment and of his rcappointnicnt to of-
fice, he was wholly irresponsible in pecunia-
ry reputation, and was inyolved in debt.
2d. That at the time of his appointment
and of his reappointment, and for -the whole
period he was in office, he was notoriously
engaged in largeand hazardous speculations,
and deeply embarrassed by them.
3d. That his pecuniary responsibility and
consequent involyements by hazardous specu
lations, constitute one of the primary causes
of his defalcations to the Government.
Cause II. Culpable disregard of law, and
most irnportarit voncliers therefor were re_-
laincd in iris own ofiice. ' '
2d. That no fraiid practised by the said
collector in his weekly returns ofcasii to the
Secretary of the -Treasury could affect the
just and true settlement of the accounts ‘of
said collector at the Auditor’s office, as said
weekly returns form no part of the basis of
the settlcincm‘. of said quarterly accounts by
the Auditor, and therefore fiirnish no apolo-
gy for the neglect of the Auditor to examine
the same tlioiorighly.
3d. Tliat, without the aid ofthe. register of
bond accouhts of collectors, required by law
and Treasury circular to be kept by the Au-
ditor, to enable him to detect frauds and de-
falcations, ifany exist, the said Auditor could
have th:)i'ouglily cxanrined said S\vartwout’s
(ll.l€1l‘iCl‘ly accounts during any quarter said
Auditor has been in office, inasmuch as the
original quarterly accounts were retained,
against law, in his office, and furnished the
same means of comparison as a register
would have furnished.
4th. That, in the culpable disregard oflaw
and neglect ofduty, as aforesaid, by said Au-
clitor, is found a primary_ cause why the de-
fulcations of said Swartwout in 1837, and
subsequently. escapctl early detection, and
have resulted in the probable loss ofthe pith-
lic treasure.
Cause IV. Culpable disregard of law and
neglect ofduty by the late and present Comp-
trollers of the Treasiir_v.
Coizclusiorts oft/ie Coniinitlcc.
lst. That the late Comptroller of the Trea-
sury, George \Volf, Esq, now collector of
the port of Philadelphia, was guilty, while
in said office of Cc.mptr'oller, of culpable dis-
regard of law and neglect ofduty, both in re-
gard to the bonds of collectors filed in this
office, and the records», f.l‘t€l‘(-‘Of required by
law, and in settling and certifying to the Re-
gister the accounts of Samuel Swartwout,
late collector, without having transmitted to
him the vouchers therefor required by posi-
tive injunctions of law. '
2d. That the present Comptroller of the
’I‘rc:isury has been guilty of culpable disre-
gard of law and neglect of duty in settling
and certifying to the Register the quarterly
accounts of Samuel Swartwout, late collect-
or, without having transmitted to him the
voucliers therefore required by positive in-
junction of law.
3d. That said Comptroller is also guilty
of culpable disregard of law and neglect of
duty-—lst. In not having sought and ascer-
tained from the -“ invoices and appraisements”
at the custoiii-liouse, either thr_o_ugh the So-
licitor of the Treasury or othemvise, the true
amount of Swartwout’s claim upon the $201,-
000, retained by him in going out of office,
as suggcstt-d in the letter‘, of the district at-
torney that was liefore him, dated April 25,
1838. ‘Zdly. In not causing the accounts of
said Swartwout to be forthwith stated, or in-
stituting measures therefor, immediately on
the neglect pf said Swartwout to return and
settle l.is accounts at the expiration of the
time allowed him by law for that purpose, to
wit: in the early part of July, 1833. 3dly.
In continuing the same neglect, and forbear-
ing to issue warrants of distress against said
Swartwout and his suretics from the 31st of
August, 1838, when apprized by the letterof
the First Auditor that said accounts still re-
mained unsettled, until the month of Novem-
her, when the detection of Swartwout’s lar-
ger defalcation was communicated from New
York.
4th. That the administration ofit is marked
with such signal inefiicacy, as well as neg-
lect of duty, as render migatory many of
the most important checks upon the First
Auditor, and collectors, receivers, and dis-
bursers of the public moneys, which the
laws creating and regulating its duties con-
templated and have sufficiently provided.
5th. That, in said disregard of law and
neglect of duty by the said Comptrollers, and
is to be found a primary cause of the im-
l rnense defalcations of the late collector
inefficiency ofthe office as now administered, ,,
...._..,.I..
it iii
port of New York, and consequent logs
public money. ' ' i
.t.
banks as depositories of the public; moneys,
and perinitting the same to accumulate in the
hands of Mr. Swartwout. ‘ ‘
Cause VI_. The negligence and failure of
the Secretary of the Treasury to discharge
his duty, as the head of the Treasury De-_
partment, charged by law with the superin-.
tendence ofthe collection ofthe revenue.
C07LCl'lbSf0]LS of tire Committee.
lst. That of late years, important books of
records, designed to contain a condensed
statement of the accounts and liabilities of
collectors of customs, iveekly, monthly, and
qniirterfly, have been permitted to fall intq
disuse in the Department ofthe Secretary of
the '-I‘r:easury, and thereby render nugatorv
many of-the essential checks upon the defa -_
cations ofthat class of officers arising from,
existing laws and 'I‘reasui'y regulations. "
2d. The negligence bud failure ofthe Se-
cretary of the Treasury to discharge his duty,
as the head of the Treasury Department_'_
charged by law with the superintcndcnce of-
the collection of the revenue, and his want of
a correct appreciation ofthe before-named re;
cords in the siiperintendence of the collection
ofthe public revenues. and the consequent
"9.-.,‘.ect to continue and complete them, are
justly regarded as a prirnary cause ofthe es-
cape from detection, for so long a period, of
the immense defalcations of the late collector
at the port of New York. 4
3d. That the Secretary of the Treasury
has, been wanting in it proper discharge of
his duty in ofice, in permitting Samuel Swan-
wout, late collector of N. York, quietly to
retain the sum of $201,000 after being out
of office, under pretext of iridemiiifying him-
self against claims of importers for duties
paid him under protest, and liableby him to
be refunded, while it was known to the Sec,-
retury of the Treasury, within a few weeks
thereafter, that said Swartwout was neglect-
ing to refund such protest inoney. as he claim-
ed to do, and that the some were ‘being re-
funded, from necessity, out of other accruing
resources of the Goyernrnent by said Swarty‘
wonts successor in office. i I '
4th. That the Secretary of the Treasury
has been wanting in a proper discharge of
his duty in office, in perniitting the present
collector at New York to retain under his
own control, and subject to his rise, c0mmin-
gled with said collector’s private funds, large
and aiccrimtilating sums of the public money
collected for duties paid under protest, and
against the declared opinion of "said Secreta-
ry, and the declared opinion of the Attorney
General of the U. States on the subject, also
against the former usages of the Department,
and instead of causing the same to be paid
into the Treasury of the United States.
PART II. THE DEFALCAT-‘IONS or WM.
M. PRICE. '
Conclusions of the Committee.
lst. That Wm. M. Price, as district attor-
ney, is 21 dcfaulter to the Government in a
large sum.
2d. That his defalcations are attributable
to the notorious irresponsibility and want of
character of said Price at the period of his
appointtneiit and re-appointment, and during
his entire terms of oflice, and to the continu-
ed -neglect ofa proper‘ and efficient discharge
of duties at the office of Solicitor of the
Treasury "by the late and prcseiit incum-
bents of that office. I
PART. Ill. TI-IE CORRECTNESS OF
THE RETURNS VVHICH HAVE BEEN
M ADE BY THE PRESENT COL‘?
LECTOR AND NAVAL OFFICER OF
THE PORT OF NEW-YORK. R-IE7
SPECTIVELY.
Conclusions of the Committee.
lst. That the returns of the collector of
customs at the port of N. York have not
been correct, as they have not at all times em-
braced, as paid into the. public Treasury, the
moneys received by him for unascertained
duties, and at no time for duties paid under
protest.
2d. That said collector, in his returns, has
violated the instructions of the Treasury De.-
partment; has put at defiance the duties as.-
signed him by the Secretary .of the Treasu-
ry; has repudiated the official decision_of
the responsible law-officer of the _Executivo
department; and is guilty of an illegal re-
tention and use of the public money, in the
amount then held by him for protest and un-
ascertained duties.
3d. That the committee has been prevent-
ed from ascertaining what is the extent ofthe
illegal retention and use of the public m.ori_ey
by the present collector of the port of N.
York, either in funds collected under protest,
or for urias_c_ertained duties, or in other funds
collected bv him, because of his refusal to
exhibit his dwn hook ofcash deposites in bank,
or to p,ei‘rnit the banks used by him as dcpo:
sitories to exhibit their accounts ofhis dcpo;
sites.
4th. That the public moneys received by
said collector are mingled with his own mo-
neys on deposits, and are not kept by him,
nor by his banks of deposits, distinct and se-
parate frem the individual moneys ofthe col-
lector and of his “ professional clients ;” and
his returns cannot, therfore, be founded upon
them as a separate and independent fund, be-
longing to .Government, though in his keep-.
I110‘.
%th. That, as appears by the letter of Gor-
ham A VVorth, the cashier of the City Bank.
the present collector has deposited public
moneys in his hands with a bank which
could not, under the law prohibiting the se-
lection of any bank as a depository which
had issued notes under the _deno__mination of
five dollars, be selected by the Secretary of
the Treasury himself as a depository of mo-
neys carried to the credit of the Treasurer of
the United States.
6th. That the mode adopted and practised
by the said collec or, of keeping and making
returns ,of the public money collected by him
for unascertained duties and under protest, in
the language of the present Attorney Gen-
eral ofthe United _Sta_t_es_, *‘ could ne_ver have
been the intention of Congress ;" and being
“ zolemted,” it has maqe it, in the language
of the same high officer, "the interest ofthe
collector to postpone the acertainment of dug
ties, as in the mean tirrre he would have the
uncontrolled use of the money.” It has, ai-
so, in fulfilmei-i.t of the reasoning of the At-
torney General, increaced “the danger of
Cause V. The discontinuance of the useoti
Norwalk Chronicler