25th Congress, 
 3(i Session. 
 
 Doc. No. 13. 
 
 Ho. OP Rki'S. 
 Executive. 
 
 SAMUEL SWARTWOUT. 
 
 MESSAGE • 
 
 Fnox TUK 
 
 PRESIDENT OF THE UNITED STATES, 
 
 In relation to the recently -discovered DefatUt of Samuel SwartwouCy 
 late Collector of the Customs for the port of New York. 
 
 December 10, 1S3S. 
 
 Motion to refer so much thereof as relates to the defalcation of Mr. Swartwout to a select 
 committee ; 
 
 So much thereof as relates to the adoption of legal provisions for increasing the public security 
 against similar defalcations to the Committee of Ways and Means. 
 Postponed until to-morrow. 
 
 To the Senate and House of Representatives of the United States : 
 
 I herewith transmit a special report made to me by the Secretary o 
 the Treasury^for your consideration, in relation to the recently-discovered 
 default of Samuel Swartwout, late collector of the customs at the port of 
 New York. 
 
 I would respectfully invite the early attention of Congress to the adop- 
 tion of the legal provisions therein suggested, or such other measures as 
 may ap})ear more expedient, for increasing the public security against 
 similar defalcations hereafter. 
 
 M. VAN BUREN. 
 
 Washington, December 8, 1838. 
 
 • Treasury Department, 
 
 December 6, 1838. 
 Sir : I consider it the duty of this Department to present for your con- 
 sideration a special report upon the recently-discovered default of Samuel 
 Swartwout, who had been collector of the customs at the port of New- 
 York. 
 
 The first object will be to exhibit all the important facts connected with 
 the case, so far as they have been ascertained, and then to explain the 
 means for detecting such defaults which are provided by the present 
 laws ; and, before closing, I shall take the liberty respectfully to offer 
 
 Thomas Allen, prmx'. 
 
2 ' Doc. No. 13. 
 
 some suggestions concerning the new legislation which seems to be re- 
 quired for the public security against similar defcilcations. 
 
 1st. Mr. Swartvvout was originally appointed collector on the 25th of 
 April, 1829, during the recess of Congress. On the 29th day of March, 
 1830, he was reappoined for four years, by a nomination to the Senate, 
 which was confirmed. 
 
 x\bout the time his term expired, in 1834, he was appointed again for a 
 like term, which ended on the 29th of March, 183S; and he was not re- 
 nominated, and has not since been in office. 
 
 Whilst Mr. Swartwout remained collector, suspicions do not seem to 
 have been excited at the Department that he was guilty of any default, 
 unless it may be that the balance of money in his hands, when he was 
 renominated to the Senate in 1834, appeared to be too large, and caused 
 some inquiry in relation to the subject. 
 
 At that time, not having been myself connected with this Department, 
 and the present accounting officers of the customs also, viz : the First 
 Comptroller and the First Auditor, not having been in office, I am unable 
 to state with accuracy what then occiuTed, or what examinations were 
 then made ; but it is represented that Mr. Swartwout and one of his 
 clerks came to this city on that occasion, and submitted explanations to a 
 committee of the Senate, which obviated any objections to his reappoint- 
 ment. 
 
 During his continuance in office, the statements of his accoun-ts, in a 
 condensed form, were made weekly to this Department, with punctuality, 
 and usually exhibited a balance in his hands, ranging from a mere nom- 
 inal sum or nothing to one hundred thousand dollars. The balance varied 
 according to the season of the year, and the circumstances, which might 
 require large drawbacks to be paid, quarterly settlements to be closed with 
 his siibordinates, or a great amount of duties received under protest to be 
 refunded. These claims have always been considered as constituting an 
 adequate reason for retaining on hand a sufficient amount to discharge 
 them promptly. The amount so required at the port of New York is 
 generally very heavy ; being, on an average, each quarter, over a third of a 
 million of dollars. The last return made before he left ofiice exhib- 
 ited one hundred and twenty-two thousand nine hu:idred and seventy- 
 seA^en dollars on hand, which was near thirty thousand dollars less than 
 the amount of his official bond. The return sent after his going out of ofiice, 
 which included only the last three days of his term, showed two hundred 
 and one thousand and ninety-six dollars of money in his possession. (See 
 copies of those two returns annexed, the preceding ones being similar in 
 form, Nos. 1 and 2.) When these returns were received at the Department, 
 it was supposed that the period of his service having expired, he would 
 have but a small balance of custom-house expenses to defray, no more 
 debentures to pay, and no great amount of duties to refund ; and he was 
 forthwith requested by me to deposite to the credit of the Treasurer at 
 least half of the sum represented to be on hand. 
 
 In reply, he claimed that certain custom-house expenses remained to 
 be discharged, and that suits had been instituted against him for return 
 duties, which, with numerous protests that had been filed against pay- 
 ments, would be sufficient in amount, united with those expenses, to 
 cover the whole balance. He therefore insisted, as a right, on being 
 allowed to retain money sufficient to satisfy those liabiiitiea until the 
 
Doc. No. 13. 
 
 3 
 
 questions in controversy received a judicial decision; and he professed (o 
 regard tiiat balance as not too large for the purpose. 
 
 Copies of the correspondence which took place on the subject between 
 him and the Department are annexed. (Nos. 3 to 5.) 
 
 A further inquiry into the case was, however, immediately insthuted 
 by me, through the First Comptroller and the Solicitor of the Treasury. 
 It terminated in an impression that the facts and the law, as to suits and 
 protests, might justify a short delay in the adjustment. (See copies of 
 letters Nos. 6 to S, and Peters's Reports, Elliott vs. Swartwout.) 
 
 But the Comptroller was, notwithstanding, directed to bring I\Ir. Swart- 
 wout's accounts to an early settlement, and to have a prompt payment 
 made of whatever amount should appear to be not in doubt or contro- 
 versy. (See No. 9.) 
 
 Subsequent disclosures made- to the Department, in November, excited 
 suspicions not only as to that balance, but a much larger indebtedness ; 
 and measures were thereupon taken to have tiie whole subject thoroughly 
 investigated by the law-officer of the Department and the Comptroller, 
 calling to their aid, in the absence of Mr. Swartwout abroad, and under 
 his neglect to offer vouchers for a final settlement, all the lights and as- 
 sistance which could be obtained, not only here but at New York, and 
 from the books and papers of the coUectors's office, as v/ell as from those 
 persons who had been associated with him in it, and from his successor. 
 (See copies of my letters to the Solicitor of the Treasury, Nos. 10 and 11.) 
 
 The circumstances which led to most of those disclosures transpired in 
 the course of preparing the first quarterly accounts of that successor for 
 settlement; and the Department was first indebted for them, in a great 
 measure,' to his care and vigilance. 
 
 After full investigation, the particulars of Mr. Sv.^artwout's def^ilcation 
 were ascertained, and a report of the state of his accounts was made by the 
 Comptroller to the Solicitor of the Treasury, and proper legal proceedings 
 instituted to tfoUect the balance appearing to be due. The amount of it as 
 computed on the best data obtainable, was §1,374,119. The legal pro- 
 ceedhigs were commenced against the principal on the account, and 
 against both the principal and sureties on the last bond, the parties to 
 which are also parties to the former one. For the portion of the outstand- 
 ing defalcation which accrued during tiie period embraced by the first 
 bond, but which is comparatively small, another suit vv^iil be brought as 
 soon as the proper accounts can be adjusted. Each bond is for Sl50,000. 
 The sum of S30,000 in money has been paid by his agent since the dis- 
 covery of the default, and large amounts of property have been taken by 
 the marshal, and likewise mortgaged, as collateral security. How much 
 this balance Avill be reduced by vouchers hereafter presented and allowed, 
 and how far any final indebtedness may be considered secure, it is now 
 difficult, and indeed impossible, to compute with any great degree of ac- 
 curacy. 
 
 So far, however, as the facts could be ascertained by the Solicitor and 
 the accounting officers, it is feared that the whole amount of the defalca- 
 tion will not prove to have been less than a million and a quarter of dol- 
 lars. The security uf different kinds which has been obtained is estimated 
 very highly by ^ir. Swartv/out and some others, so as to be considered by 
 them, with his additional estate in other countries, an ample indemnity 
 against any eventual loss by the Government. But they cannot be re- 
 garded by the Department, with the limited information possessed at this 
 
'4 
 
 Doc. No. 13. 
 
 time concerning their situation, as equal in value to more than half the 
 claim of the United States. But even this is a mere estimate. The first mis- 
 use of the public money by Mr. Swartwout, as collector, appears to have 
 commenced in 1830. A series of defalcations, in various items of his ac- 
 counts, seem to have followed, and continued through each successive year, 
 increasing constantly in amount, till near the close oif his officiakerm. They 
 consisted in withholding a part of the tonnage duties, and a portion of the 
 forfeitures and fines ; in not accounting for all the bonds collected, nor all 
 the moneys on hand, held either for office expenses, return duties, or in 
 advance of th,e adjustment of imascertained duties ; and in procuring from 
 the Treasury, under the act of 1834, and similar ones, larger sums for the 
 balance of office salaries than the facts warranted. 
 
 These results, so unexpected and painful, have been reached by the So- 
 )icitor and accounting officers, only after the most careful examination that 
 -^^as practicable, in the absence of Mr. Swartwout, and after full commu- 
 nication from several of his former clerks, most intimately acquainted 
 with the official course of his business and the real condition of his ac- 
 counts, and one of whom is understood to be his attorney. 
 
 Further particulars are forborne to be detailed, as they are imbodied 
 in the reports of the Solicitor of the Treasury and the Comptroller, which 
 were made in the course of their recent examination, and are annexed, 
 numbered from 1 2 to 1 5. It is true that this inquiry has, from necessity, been 
 in some degree ex parte in its character, and that some of the results are 
 liable to be disproved or explained away hereafter. 
 
 This Department would be highly gratified if Mr. Swartwout should, 
 in the end, be abic to show that the money for which he is accountable 
 does not exceed the y§201,096 40 reported by him in the last official ab- 
 stract of his account as the true balance. (See No. 2.) It would, also, 
 be much pleased if it should happen, as promised in his letter of the 13th 
 of April last, (No. 3,) that ^-on the adjustment of my [his] accounts, 
 the amount due to the Government will be immediately paid.'' 
 
 But it is an unpleasant duty to add,that the examination into his supposed 
 defalcations was not instituted on slight grounds, nor legal proceed- 
 ings commenced for so large an amount till sufficient facts were devel- 
 oped to produce a clear conviction with the accounting officers that the 
 default was of the aggravated character already described. 
 
 2d. I V7ould next submit a few remarks on the modes that exist, under 
 Ihe present laws, for detecting defaults of collecting officers, in order that 
 you may judge whether they are sufficient, or require additional legisla- 
 tion. The first one is merely by a regulation which requires the weekly 
 returns before alluded to, and which was voluntarily introduced by the 
 Department nearly forty years ago. This regulation provides that a sum- 
 mary statement of accounts shall be transmitted each week from the large 
 ports, and, by subsequent modifications, each month from the smaller 
 ones. It is made to the head of the Department, and should exhibit a 
 true abstract of the condition of the receipts and payments by the collec- 
 tor during the preceding week. Originally, it is presumed that this return 
 was required more for correct information, and to enable the Depart- 
 ment to draw at times for the money on hand, than as a check on pec- 
 ulation ; but if the statements in it do not agree with each other, or do 
 not, on their face, exhibit facts that appear probable, or do not balance 
 then suspicion is excited, and a defalcation, if one exist, can, by further 
 
Doc. No. 13. 
 
 5 
 
 and full examination, be detected. So, if the sum retained on band ap- 
 pears too large for meeting the engagements of the office, a draft can be 
 issued for the amount, or an order given for its deposite, as has frequ(;ntly 
 been done. If either is not complied with, nor sufficient reasons assigned 
 for delay, the default may then be discovered. But if none of these cir- 
 cumstances happen, suspicion is not excited through those weekly state- 
 ments. It will be seen, however, that, generally, it is not possible for a 
 default to occur without its appearing on them, unless they are made in- 
 correct through deliberate fraud and falsehood. In the case of Mr. 
 Swartwout, none of these statements since 1830, when his delincjuencies 
 are supposed to have commenced, are known to have disclosed any fact 
 tending to excite suspicion of his misconduct; and if money was collected 
 or expended in amounts differing from the face of the abstracts, (as is now 
 believed to have been the case,) it must have been concealed by a series 
 of false returns during the whole period of seven or eight years. Some 
 of those returns, under Secretaries Ingham and McLane, may have been 
 destroyed by the conflagration of the Treasury building in 1833 ; but 
 none of them now found, whether made under them or Secretaries Duanc^ 
 Taney, or myself, appear to evince any thing calculated to cause distrust 
 of his integrity. 
 
 The other mode now in use for detecting defaults in collecting officers, 
 (and which is the only one provided by Congress, except the revising 
 power, in some respects, and at some ports, by the naval officer,) iiereafter 
 to be considered, is, through the quarterly settlements that are required 
 to be made by collectors with the accountijig officers of the Treasury, 
 Those officers are the First Auditor and the First Comptroller. These 
 settlements are devolved on them alone by Congress, without requiring 
 the vouchers and accounts to be submitted to the head of the Depart- 
 ment, or any other officer, either for revision, approbation, or rejection. 
 
 In that branch of their official business which relates to the adjustment 
 of accounts, y(^u are aware that it has been long since settled that the 
 Secretary of the Treasury, or even the President, docs not possess any 
 legal authority to aid in making the adjustment, or to overrule their 
 decisions. 
 
 The acts of Congress on this subject first provide, that if a collector 
 neglects to present his accounts and vouchers for settlement quarterly, the 
 balance against him, so far as it can be ascertained, shall be reported by 
 the Comptroller to the law-agent, or the Solicitor of the Treasury, for 
 suit ; and the neglect be also reported to the President, in order that he 
 may remove the incumbent, if still in office. It is also directed, that if a 
 balance exists on a settlement, and is not paid, the Comptroller shall cause 
 a suit to be instituted for its recovery. Whenever a default of the latter 
 kind occurs, it is therefore considered not only the duty of the Comp- 
 troller to proceed with the suit, but it is expected, though omitted to be 
 required in the acts of Congress, that he will apprize the head of the De- 
 partment or the President of tlie delinquency which has occurred, in order 
 that the case of such collector, if still in office, may be examined by the 
 President, and a decision made upon the propriety of continuing him 
 longer in oflice. 
 
 It is understood tnat the Comptroller has always exercised some dis- 
 cretion in respect to bringing actions for balances on hand, by not forth- 
 with instituting suits if the balances be small, or the reasons for retaining 
 
6 
 
 Doc. No. 13. 
 
 them for a time appear to be satisfactory. But if those balauces be large, 
 and sufficient reasons are not offered to justify delay ; or if the collector's 
 term of office has expired, the Comptroller should deem it a duty to pro- 
 ceed at once, under the law, to enforce the collection of the money due. 
 
 Several reasons exist why the accounting officers, for the time being, 
 did not discover the defalcation in this case, or report it sooner to the 
 law-officer and to the head of the Department or the President. Most 
 of them are detailed in the two annexed reports on that subject from the 
 present First Auditor and First Comptroller, in reply to inquiries made 
 by this Department. (Nos. 16 and 17.) In some of the reasons assigned 
 there is great weight. The customs collected at New York equal nearly 
 two-thirds of the whole amount in all the United States. Difficulties 
 doubtless exist in detecting defaults under the present laws, at ports 
 where the busmess is so large, the accounts are so complicated, and the 
 necessary delays in settlement so great. 
 
 The difficulties in making an earlier discovery in this case would seem 
 to have been increased by the custom, which it is understood has long 
 existed in the Auditor's office, not to make detailed examinations of the 
 bond accounts at large ports, unless it may be when doubts arose in rela- 
 tion to their correctness. 
 
 . The bonds on hand at one time, at New York alone, exceeded 10,000 
 in number. The delay of three months, which is allowed by law to col- 
 lectors in preparing for settlements, and the false returns which appear to 
 have been resorted to by the collector of New York, in his weekly re- 
 ports, with a view to prevent suspicion and detection at an early day 
 through those returns, augmented still further the obstacles to a prompt 
 detection. 
 
 The death of one of the clerks in the Auditor's office, who has hr.i the 
 immediate charge of settling the accounts for that port, and the recent 
 change in the head of the bureau, as well as the death of the Comptroller 
 wha was in office during most of the period of the default, render it im- 
 practicable to ascertain with accuracy all the circumstances and reasons 
 why suspicion was not there sooner excited ; but those already enumer- 
 ated are supposed to have been the principal ones. It seems apparent, 
 however, from the official reports before referred to, (Nos. 12 to 15,) that 
 many of the defalcations in this case happened under such circumstances, 
 and were so concealed, as to render it difficult, if not impossible, to detect 
 them sooner by the accounting officers, under the existing laws ;,and it is 
 supposed that they could not all have been eventually discovered and 
 exposed, except by the aid of those persons in the custom-house at New 
 York who were aware of the deceptions practised. 
 
 In respect to the remaining legal check on the collector, and through 
 which his defaults may at times be detected, it consists of a naval officer, 
 authorized at a few ports, and required by law to examine and certify to 
 the various expenditures made, as well as the assessment of the duties 
 collected. 
 
 But it appears that the naval officer at New York, if able to perform 
 the task, has not for a long period, or at leas! during the seventeen years 
 that have elapsed since a circular issued by the Comptroller in 1821, con- 
 sidered it his duty to certify to the expenditures and accounts generally, 
 but only to certain portions of them, and to the correct assessment of the 
 duties. 
 
Doc. No. 13. 
 
 7 
 
 That circular, imfortiinately, tended to remove a check on the collector, 
 in some particulars very essential, and has been repealed by the present 
 Comptroller. 
 
 It must also be apparent that the real auditor of the custom-house 
 should be attached to the naval office rather than to that of the collector, 
 as he is now a nominee of the latter, and subject to be neither appointed 
 nor removed by the Department or the President. 
 
 Thus situated, his statements and acts are liable to correspond with the 
 collector's wishes, and can by fraud almost invariably conceal defaults so 
 as not to be detected by the accounting officers, or even the naval officer. 
 
 Some of the new instructions given by this Department to the account- 
 ing officers Avhen the default was suspected, and of the various steps 
 which were required to be taken to prevent, as far as possible, similar 
 occurrencies hereafter, may be seen in the copies of letters annexed, (Nos. 
 18, 19, and 20.) 
 
 I do not flatter myself, however, that these instructions, even if able to 
 be strictly enforced by the accounting officers, will prove successful in 
 wholly preventing the occurrence of defaults ; but it is hoped that they 
 will tend to an earlier detection of some of them, should any hereafter 
 happen. 
 
 3d. A few new provisions made by Congress would add much to their 
 efficacy. Thus, if a further clerical force were authorized by law to be 
 placed in the First Auditor's office, more seasonable and thorough exami- 
 nation of the bond accounts would be practicable, and would, to all ap- 
 pearance, prove beneficial in discovering defalcations. The same result 
 would apparently happen, also, if the naval officer at such a port as New 
 York were enabled, under the increased labor it would devolve on 
 him, to employ such additional clerks as may be necessary to perform the 
 duties required by law in examining critically, and certifying concerning 
 all the payments at that large port, as well as the assessment of duties. 
 So would it l^ppen in the First Comptroller's office, if the necessary force 
 were given by Congress to investigate carefully the balances on settlement, 
 whenever large ; and when those balances are, on such an investigation, 
 not satisfactorily explained, if they should be required by law not only to 
 be immediately reported for suit to the Solicitor, but the suspicious cir- 
 cumstances, and even the amounts considered due, be, in all cases, com- 
 municated to the President, or the head of the Department. 
 
 But by none of these steps would the public, in my opinion, be suffi- 
 ciently secured, without still other legislation of a general character, most 
 of which has been explained in the last three reports from this Depart- 
 ment on the finances. The provision in the act of 12th of October, 1837, 
 allowing the collector, instead of the district attorney, to extend the pay- 
 ment of bonds falhng due, removed one important check which before 
 existed, in requiring the former to deliver forthwith all unpaid bonds to 
 the latter for collection. On this, as well as other accounts, some new and 
 some rigorous provisions by Congress became still more indispensable, 
 and have been earnestly recommended. But, before considering them in 
 detail, it may be proper to observe that, in point of fact, only a small part 
 of Mr. Swart wont's defaults probably originated subsequent to the sus- 
 pension of specie payments in May, 1837; and that after the suspension, 
 when drafts and Treasury notes constituted the principal receipts at New 
 York, till he left office, Mr. Swartwout was still required to make de- 
 
8 
 
 Doc. No. 13. 
 
 posites in bank of a great part of any surplus which he ever collected in 
 money. He was not one of the officers permitted to retain money on 
 which it was customary for the Treasurer to place frequent drafts in 
 favor of public creditors; though, since Mr. Swartwout's term expired, 
 and since specie payments have been resumed by the banks, large sums 
 have been collected there in money, and it has been customary, and has 
 been found convenient, to place such drafts very often on his successor. 
 The first new general enactment, not already enumerated, Avhich might, 
 under existing circumstances, be found useful, is the entire separation of 
 all disbursements from the collections at a port of such extensive busi- 
 ness as New York. 
 
 The attention of Congress was invited to such a measure by this De- 
 partment in September, 1837, in the following words: "At points like 
 New York, and a few others, where a likelihood existed that the sums 
 would permanently be large, but which, under a reduced revenue and 
 expenditure, would seldom occur, authority might be given to appoint 
 the clerks, now acting as cashiers or tellers under the collectors and re- 
 ceivers, or other more suitable persons, to act as keepers and paymasters 
 of the public money. But they should be made independent of the col- 
 lectors and receivers, and placed under the like tenure of office and under 
 suitable bonds." As some further check on the accounts of the collectors, 
 it might be prudent to require, by law the certificate of the naval officer 
 to the correctness of such weekly return, and to the possession of the bal- 
 ance in money, after a careful inspection of the whole subject. The pro- 
 vision requiring all balances not immediately adjusted to be reported 
 forthwith to heads of Departments or the President, in order that real de- 
 faulters may be ascertained and seasonably removed, has been before 
 alluded to, and would be likely, in all classes of officers, whether 
 collecting or disbursing, to increase the public safety. Such reports are 
 now required of the Second Comptroller in respect to certain accounts of 
 war and navy officers, but should be also of both Comptrollers, and as to 
 all kinds of balances and officers. The heads of the Departments could 
 then, by comparison with the weekly returns, and other inquiries, sonie- 
 times discover delinquencies, which now might escape detection, in the 
 accounting officers. The entire separation of the duties of comptroiling 
 the settlement of accounts from those of superintending the customs, and 
 making one of the Comptrollers a commissioner of the customs, would be 
 likely, as suggested to Congress as long ago as 1835, to render more effec- 
 tive both of these important branches of business. Another useful check 
 on defalcations would be the requisition of cash in payment of all duties. 
 The largest item of deficiency in the case under consideration grew out 
 of the bond accounts ; and future defaults could be much better guarded 
 against if the laws required only cash duties. But, after all such enact- 
 ments to ensure checks, and a closer and wider supervision, this Depart- 
 ment is satisfied that the most efiectual remedies must be those operating 
 directly on offenders themselves. Tlie severest penalties against false re- 
 turns, and against the loan or embezzlement of the public money by col- 
 lectors, as well as all classes of officers, and the strictest prohibitions against 
 its use in any way for private purposes, with the occasional and rigorous 
 examination of their funds and vouchers by agents or by committees of 
 Congress, in a manner similar to what was recommended by this Depart- 
 msnt at the special session in 1837, would, without doubt, have the most 
 
Doc. No. 13. 
 
 9 
 
 salutary effect on the security of the Government. By the influence of 
 these measures in preventing wrong, they would also, in the end, often 
 prove acts of kindness, rather than hardship, to the officers themselves 
 and their unfortunate sureties. 
 
 Such transactions as that which it has been my disagreeable task on 
 this occasion to report for your consideration, being flagrant breaches of 
 morality, as well as great civil injuries, cannot, in my opinion, be too 
 strongly branded by penal legislation. This could bring no reproach on 
 any of those upriglit, scrupulous, and faithful citizens who fill stations -of 
 public trust. It will prove fortunate, also, for the security of the Treas- 
 lU'y, if public opinion should, in relation to such delinquencies, hereafter 
 indicate a much higher tone of morals and a stronger sense of official 
 fidelity and honor than have, unhappily, to some extent heretofore pre- 
 vailed. I regret, sir, that the facts could not be correctly explained in 
 this case without the use of some language which may appear harsh, 
 but which the circumstances and a due discharge of duty seemed im- 
 peratively to require. 
 
 Respectfully, 
 
 LEVI WOODBURY, 
 Secretary of the Treasury. 
 
 To the President of the United States. 
 
 P. S. — Two copies of recent letters from Mr. Swartwort to some of his 
 friends in New York, in relation to this subject, protesting against the sup- 
 posed amount of his default, and insisting on his ability to meet any de- 
 ficiency, are submitted for the President's perusal, but are not made a part 
 of this report, as some of the matters contained in them seem to be of a 
 private character. 
 
 Since this report was prepared, I understand that the office of district 
 attorney for the southern district of New York has become vacated, 
 under circumstances which create a suspicion of some connexion between 
 the recent incumbent and Mr. Swartwout in the default above men- 
 tioned. I have requested the Solicitor of the Treasury to take all suit- 
 able steps to examine thoroughly the state of the accounts of the late 
 attorney, and, if any thing should appear to be due, to procure security 
 therefor as far as practicable. As soon as any important results on this 
 subject are ascertained with accuracy, I will communicate them for your 
 consideration. 
 
 L. W. 
 
10 
 
 Doc, No. 13. 
 
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12 
 
 Doc. No. 13. 
 
 No. 3. 
 
 Custom-house, New York, 
 
 ^pril 13, 1838. 
 
 Sir: Herewith you will receive the return of moneys received and 
 paid «.t this office, for the last three days of my official term. 
 
 By it you will observe there is a balance due the United States of 
 ^201,096 40. This sum 1 hold in deposite in bank to my order, subject 
 to the settlement of my account, and the decision of sundry suits at law, 
 brought against me to recover duties wrongfully exacted, as is alleged, 
 and which are now pending in the courts 
 
 On the adjustment of my accounts, the amount due to the Government, 
 will be immediately paid. 
 
 I have the honor, &c., 
 
 SAML. SWARTWOUT, laie Collector. 
 
 Hon. Levi Woodbury, 
 
 Secretary of the Treasury. 
 
 No. 4. 
 
 Treasury Department, 
 
 Jipril 16, 1838. 
 
 Sir : I am in the receipt of your letter of the 13th instant, accompanied 
 by a return of moneys received and paid at the custom-house for the last 
 three days of your official term, exhibiting a balance due the Uiiited 
 States, in your hands, of ^201,096 40. This sum, you state, is deposited in 
 bank to your order, subject to the settlement of your accounts, and the 
 decision of sundry suits at law brought against you to recover duties 
 wrongfully exacted, as is alleged, and which are now pending in the courts. 
 
 In reply, I have to remark, that the balance in your hands is so large, 
 and the money so much needed by the Treasury, it is hoped that you will 
 make an immediate deposite, to the credit of the Treasurer, of at least one 
 half part of it, and take early steps for adjusting your accounts here, so as 
 to see what portion of the residue should be paid over. 
 
 I am, &c., 
 
 LEVI WOODBURY, 
 
 Secretary of Ihe Treasury, 
 
 Samuel Swartwout, Esq., 
 
 late Collector, ^^c, Neiv York. 
 
 No. 5 a. 
 
 New York, Jipril 21, 1838. 
 Sir : I have the honor to state, in reply to your letter of the 16th in- 
 stant, that, although the balance in my hands appears to be very large, it 
 Avill not be more than sufficient for the settlement of the outstanding claims 
 upon me. I enclose a letter received yesterday from the district attorney, 
 
Doc. No. 13. 
 
 13 
 
 showing my individual liability for the judgments obtained against me. I 
 received notice from Mr. Lord yesterday that he would issue execution 
 against my furniture, unless I paid the amount of the several judgments 
 forthwith. I paid, of course. The next court will pass upon twice aS 
 large an amount. 
 
 The notices of protest served upon me for duties paid and passed to the 
 credit of the Treasury, are estimated at between 200,000 and S300,000, and 
 the circuit court decided that the collector, being alone liable, ought not to 
 pay the duties into the Treasury. In addition to these inmiense liabili- 
 ties, the settlement of damages, when the parties have paid full duties on 
 damaged goods, which cannot be adjusted by the present collector, must 
 take a large sum,* and cannot all be brought in under three months. I 
 hope, therefore, that you will not consider the present balance in my hands 
 at all unreaspnable. 
 
 I am, &c. 
 
 SAMUEL SWARTWOUT. 
 
 Hon. Levi Woodbury, 
 
 Secretary of the Treasury^ Washington. 
 
 No. 5 b. 
 
 U. S. District Attorney's Office, 
 
 New York, */9pril 20, 1838. 
 
 Sir : I enclose a copy of a letter this day received by me from Mr. Lord, 
 on the subject of certain suits against you. The recoveries in those suits 
 are for duties paid by the plaintiffs on certain importations of unbleached 
 linens, which, at the present term of the circuit court, it was decided 
 should have been admitted to entry free of duty. As you levied the du- 
 ties under inslructions of the Treasury Department, the Government must, 
 of course, save you harmless. 
 
 A suit uivolving the same principle was tried at the last October term, 
 and was the subject of a report by me to the honorable the Secretary of 
 the Treasury, of the 22d of December, 1837. 
 
 I would advise you to pay the amounts stated in Mr. Lord's letter, on 
 proper receipts being presented to you by the attorney for the defendants. 
 Should there be any delay, Mr. Lord will feel obliged to issue executions 
 against your property, to satisfy the judgments, which will not only em- 
 barrass you, but materially accumulate expense. 
 
 If you will inform me of your determination, I will communicate it to 
 Mr. Lord. 
 
 I am, sir, &c. 
 
 WM. M. PRICE, 
 U. S. District Attorney. 
 
 Samuel Swartwout, Esq. 
 
 Thomson, Austen, & Co. ) Verdict - - - g 1,1 37 68 
 
 V. \ 06 
 
 Swartwout. \ Costs - - - 84 43 
 
 ^1,222 17 
 
14 
 
 Doc. No. 13. 
 
 ^1,400 09 
 06 
 87 71 
 
 ^1,487 8& 
 
 ^1,299 06 
 
 06 ^ 
 74 36 
 
 1,373 48 
 
 ^1,403 64 
 06 
 74 36 
 * 1,478 06 
 
 - ^pril 12. 
 
 Sir : Please to inform me when the recoveries above stated will proba- 
 bly be paid, and whether it is requisite for me to issue execution. 
 Your obedient servant, 
 
 D. LORD, Jr. 
 
 Mr. Price. 
 
 No. 6. 
 
 Treasury Department, *3pril 18, 1838. 
 . Sir : Accompanying my letter of yesterday, urging an early adjustment 
 of the accounts of Samuel Swartwout, Esq., late collector of New York, I 
 transmitted a copy of a letter from him, stating his reasons for retaining in 
 his hands the large balance of public moneys mentioned. One reason he 
 declared to be, with the view to await " the decision of sundry suits at 
 law, brought against me [him] to recover duties wrongfully exacted, as is 
 alleged, and which are now pending in the coarts." 
 
 To expedite matters in this case, I will thank you to call upon the So- 
 licitor of the Treasury, to obtain from the district attorney in New York a 
 list of the suits now pending against Mr. Swartwout, as late collector, to- 
 gether with the amount of money involved in each, and the probable ter- 
 mination of them. 
 
 I am, &c. 
 
 L. WOODBURY, 
 Secretary of tke Treasury, 
 
 James N. Barker, Esq., 
 
 Comptroller of the Th^casury. 
 
 No. 7. 
 
 Office of the Solicitor of the Treasury, 
 
 .ipril21, 1838. 
 
 Sir: I have had the honor to receive the letter of the Secretary of the 
 Treasury to you, dated the ISth instant and referred by you to this office. 
 I transmitted a copy of it to the attorney of the United States for the 
 
 Charters 
 
 irters ^ 
 twout. 5 
 
 Swartwout 
 
 Same 
 V. • 
 Same. 
 
 Same 
 
 V. 
 
 Same. 
 
 Verdict 
 
 Costs 
 
 Verdict 
 
 Costs 
 
 Verdict 
 
 Costs 
 
Doc. No. 13. 
 
 15 
 
 southern district of New York, and have received a reply, dated 25th 
 instant, of which I send a copy herewith. 
 
 On receiving the farther report to which Mr. Price refers, it shall be 
 communicated to you. 
 
 Very respectfullv. yours, &c. 
 
 H. D. GILPIN, 
 
 Solicitor of the Treasury. 
 
 To J. N. Barker, Esq., 
 
 Comjitroller of the Trcastoy. 
 
 No. 8. 
 
 United States District Attorney's Office, 
 
 New Vorky April 25, 1838. 
 
 Sir : I have the honor to acknowledge the receipt of your letter of the 
 19th instant, enclosing a copy of a letter addressed by the Secretary of 
 the Treasury to James N. Barker, Esq., Comptroller, and by the latter 
 gentleman communicated to your office, calling for a statement of suits 
 now pending in this district against Samuel Swartwout, Esq., late collect- 
 or of the port of New York, to recover duties levied by him, which are 
 alleged to have been wrongfully exacted, together ^' with the amount of 
 money in each case, and the probable termination of them." 
 
 By reference to my register, I find that there are at present but two 
 ^\x\\.^ pending^ undecided. One brought by Robert Deidericks, to recover 
 the value of a package of goods sent to the public store for examination, 
 and there lost or mislaid. In this case the damages are laid at v^2,000, 
 though the recovery will not probably exceed half that sum. The plaintiff 
 will certahily prevail. 
 
 In the othes^suit, Lee, Savage, & Co. are plaintiffs, v/ho claim to recover 
 80, being an excess of duties charged at 25 per cent, ad valorem, 
 on a case of silk gloves, which they contend are free of duty. 
 
 At the term of the United States circuit court, commencing on the first 
 Monday of the present month, four judgments were recovered against 
 Mr. Swartwout : three by John Charters, Alexander Charters, and Samuel 
 M. Charters, and one by Aaron Tiiomson, John H. Austen, and Thomas 
 Cochran ; in the aggregate amounting to '^5,561 63, yet misatisfied ; being 
 for an excess of duties charged on certain linens, which were reported by 
 the appraisers as having been died or colored, but were, on the trials, 
 proved to have been known in commerce as unbleached linens. 
 
 I have in my possession 115 protests served on the.late collector by vari- 
 ous merchants in this city, against the payment of duties, giving him notice 
 that they intend to commence suits, to recover back the amount of duties 
 thus paid. Not having sufficient data, I am unable to ascertain the 
 amount of duties involved in those protests ; nor can I anticipate with cer- 
 tainty what will be the result of suits that may be brought, of which the 
 importers have given jiotice. 
 
 The protests to which I have referred present a great variety of ques- 
 tions, all relating to excess of duties ; many claiming as high a return as 
 50 per cent. ; otliers a return of but small per centage ; and otb.ers, again, a 
 reduction of duties in various amounts. On an examination of the in- 
 
16 Doc. No. 13. 
 
 voices and appraisements at the custom-house, in reference to the ques- 
 tions presented by the protests, the amount of each claim can be readily 
 ascertained. I will apply to the present collector for such statement, and 
 transmit it to you upon my receipt thereof. It will, however, require 
 several days to prepare such a document. 
 
 By the protests it appears that there are 660 packages of linen;?, blankets, 
 silk, hosiery, worsted, and other articles, on which a return of duty is 
 claimed. 
 
 As the questions involved in many of the protests have been adjudica- 
 ted, (as, for instance, the worsted, linens, and silks,) the importers will of 
 course pursue their claims without much delay. 
 
 I am, &c. 
 
 WM. M. PRICE, 
 U. S. District Attorney. 
 
 To Henry D. Gilpin, Esq., 
 
 Solicitor of the Treasury,, Washington. 
 
 No. 9. 
 
 Treasury Department, 
 
 April 16, 1838. 
 
 Sir : You will perceive, by the enclosed copy of a letter addressed to 
 the Department by Samuel Swartwout, Esq., late collector of the district 
 of New York, under date of the 13th instant, that he has in his hands a 
 balance of public money amounting to ^201,096 40, which he holds until 
 his accounts shall have been adjusted. 
 
 I will thank you, therefore, to take all proper steps to have his accounts 
 adjusted and settled at as early a period as may be practicable, and to 
 have the balance not in dispute, or to cover what is in dispute, soon as- 
 certained and paid over. 
 
 I am, &c. 
 
 L. WOODBURY, 
 Secretary of the Treasury. 
 
 James N. Barker, Esq., 
 
 Comptroller of the Treasury. 
 
 No. 10. 
 
 Treasury Department, 
 
 November 5, 1S38. 
 Sir : In addition to the facts and letter 1 submitted to you yesterday, 
 bearing on the supposed defalcation of the former collector of New York, 
 I enclose another letter and memorandum from tli^ present collector, re- 
 ceived last evening. This strengthens the opinion before expressed, that 
 you had better make a journey forthwith to New York, in order to ascer- 
 tain on the spot, as far as possible, the extent of the default, and the best 
 mode of securing the United States against loss. 
 
Doc. No. 13. 
 
 IT 
 
 If you should find that any mistake exists, and that he holds no more 
 than is necessary to cover his liahilities for suits and protests on public 
 account, it may not be necessary to do any thing except to make what he 
 holds for that purpose secure, so that it may bo applied to no other pur- 
 pose. This can be done by an agreement with the bank where it is de- 
 posited, not to pay it over except to the Treasurer, or to others by hsM 
 assent, for return duties, &c. 
 
 But if there is a real defalcation, I wish the most prompt and prudent 
 steps taken to secure the Government. For this object you could carry 
 with you a transcript of his account as it now stands, a distress warraiit, 
 and a copy of the bond. 
 
 When you arrive, either the distress, or a suit on the account as well m 
 the bond, could be resorted to, as the facts may appear to justify. 
 
 You could take a proper clerk with you from the Auditor's or Comp- 
 troiler's, with the proper papers in this case, in order to see when the 
 default arose, how, and to what extent it has actually proceeded. Oa 
 all the points I wish for a thorough investigation and report, as well as oa 
 the regulation that can be adopted now, or the law that may be neces&ary 
 hereafter, in like cases. 
 
 If, in consulting with the proper accounting officers, you think it m&re 
 useful to hav^e the Comptroller goto New York, this lettei" can be referred 
 by you to him, and he proceed with all t!ie necessary papers, and with 
 suitable instructions from you to the district attorney; or you might b>^Lb 
 go, if found to be useful. 
 
 Respectfully, vours, 
 
 LEVI WOODBURY, 
 
 Secretary of the Treasury. 
 
 Henry D. Gilpix, Esq., 
 
 Solicitor of the Trectsurij. 
 
 9 
 
 Copy of HoyCs memorandum. 
 
 
 $13,682 75. 
 
 
 Deferred bond account, - - - - 
 Cash retained, - • - 
 Cash retained, - 
 
 Overdrawn emoluments, - - - . 
 Retained forfeitures, . - . - 
 Retained amount of warrants, - - - 
 
 ^646,254 S8 
 201,096 48 
 80,769 53 
 60,291 42 
 39,823 12 
 39,240 05 
 
 Deposite account balance, - - - 
 Tonnage balance, _ . . . 
 Error account balance, - - . - 
 
 1,067,475 33 
 164,010 60 
 1,783 24 
 166 44 
 
 
 gl,233,435 £3 
 
 2 
 
' ,8 
 
 Doe. No. 13. 
 
 No. 11. 
 
 Treasury Department, 
 
 November 15, 1838. 
 Sir : 1 have received your two reports, in part concerning the default of 
 Mr. Swartwout, t!ie former collector of New York. 
 
 I trust that you will persevere in scrutiny, till all the facts are accurately 
 ascertained and reported on ; and that you and the Comptroller will, in 
 the end, present your views, as heretofore desired, on the new regulations 
 or new laws which may be proper to check and prevent sucli defaults 
 hereafter. 
 
 Until Congress adopt a system of occasional and strict examinations by 
 the naval officers, the district attorneys, or some other agents, into the con- 
 dition of the collectors' accounts, bonds, money, &c., no adequate security 
 against frauds and false returns appears to me to exist. Hence I recom- 
 mended sucli a provision in 1S37. 
 
 In the mean lime, as some additional check, I think the Comptroller 
 might require an inspection of those matters, monthly, by the naval offi- 
 cers at the large ports, so far as to enable him to certify whether the 
 weekly reports made at those ports are probably correct. This would be 
 some guard, thougli not an adequate or perfect one. In respect to the re- 
 covery of what is due from the former collector, I would suggest that he 
 had formerly stock in the canal company, and it is said a large amount of 
 Texian scrip; he may also bring hoi^ie with him from abroad money or 
 effects raised on that and other property, which, by watchfulness and promp- 
 titude of the marshal on his fust arrival, may be secured. 
 
 I throw out these hhits, as they relate to all which has occurred to me 
 likely to aid the public in getting indemnity, beyond what has been said 
 by yourself. On the one hand, too great caution cannot be used to see 
 that' the default really exists to the extent of the indemnity claimed : nor, 
 on the other, too great vigilance, firrmiess. and perseverance in procuring 
 the indemnity for what is clearly ascertained to be due. 
 Respectfullv, vonrs, 
 
 LEVI WOODBURY, 
 
 Secretary of the Treasury. 
 
 Henry D. Gilpin, Esq., 
 
 Solicitor of the Treasury, New York city. 
 
 Eeports of Vie First Comptroller and Solicitor of the Treasury relative 
 to the defalcation of Samuel Swartwout, late collector of customs at 
 New York. ^ 
 
 No. 12. 
 
 New York, November 8, 1838. 
 
 Sir : On the receipt of your letter to the Solicitor of the Treasury, of 
 the 5th instant, we conferred together on the course most expedient to be 
 taken in regard to the defalcation of Mr. Swartwout, the late collector at 
 New York. 
 
Doc. No. 13. 
 
 It appeared that the last settlement of his accounts at the Treasury was 
 up the 31st December last, and that, altliough he was called upon by the 
 Fh'st Auditor, and notice subsequently gi\^eu to his sureties by the Comp- 
 troller, his accounts and vouchers from tliat time till the 28th of March, 
 when his term of office expired, had never been furnished. The stated 
 balance against him on the 31st December, 1837, was '^9,678,984 56; 
 this, however was known to include all the uncollected bonds not due, 
 bonds in suit, and various items to which he would be eiitided to a credit 
 on a fiual adjustment. This made it necessary, as the accounts and vouch- 
 ers were not furnished, that hnmediate stops should be taken to ascertain 
 the sum really due as accurately as possible. With this object, we re- 
 quested Mr. Underwood, who has been charged with the examination, 
 in the office of the First Auditor, of the accounts of Mr. Swartwout, to 
 proceed at once to New York, and from the documents at the custom- 
 house obtain the necessary information, for stating the account at tho. 
 Treasury, and ascertaining the true balance for which Mr. Swartwout is 
 liable. He hao accordingly done so. 
 
 We arrived here ourselves yesterday, and found tliat Mr. Underwood 
 had been industriously engaged in the necessary examinations. The re- 
 sult has been, so far, to ascertain that the defalcation exceeds S 1,200,000. 
 He will continue his labors until he has every fact nc^cessary for making 
 a true account, when he will proceed at once to Washington, and have it 
 duly stated and passed by the accounting otficers ; which is a necessary 
 ■step, preliminary to further proceedings. We expect Mr. Underwood 
 will leave here this afternoon. 
 
 We have every reason to believe that the security in Mr. Swartwout's 
 official bond is fully sufficient for its amount. 
 
 The examination requisite to ascertain the manner in Avhich the money 
 was abstracted, and tlie details of the defalcation wliich has been going 
 on for seven oi>eight years, will require some days. All that we know 
 in regard to it at present, is derived from a voluntary communication made 
 to us last evening by Mr. Henry Ogden, the cashier of the custom-house 
 during Mr. Swart wont's term. 
 
 Having been informed that the large defalcation was known to the 
 public officers, and that we had come to New York for the purpose of in- 
 vestigating it, he called on us, and at once, in the presence of Mr. Price, 
 the district attorney, who was with us, entered frankly into a conversation 
 on the subject. He commenced by saying that tlie circumstances of the 
 case had troubled him exceedingly for some time, and that he had strongly 
 urged Mr. Swartwout not to leave the United Spates in August last; tlia't 
 he had told him it was scarcely possible the defalcanou coidd remain much 
 longer concealed, especially since the accounts for the last quarter had 
 been called for and not furnished ; that he advised liim, instead of going 
 to Europe, to go at once to Washington, submit a st;itement of the whole 
 matter to the Secretary of the Ti easury, surrender his property, and make 
 the best arrangement he could ; that Mr. Swartwout told him in reply, 
 he was confident of being able to raise money iu England, by which he 
 could pay his whole debt to the United States as soon as he returned ; and 
 he did not think the business would bo known before that time. 
 
 In reply to our inquiry as to the time when the abstraction of the pub- 
 lic money commenced, he stated that it was about nine months after Mr. 
 Swartwout was appointed collector. He afterwards said he supposed 
 
20 
 
 Doc. No. 13. 
 
 it miglit have been a year after — that is, in 1830 ; that, as the amount of 
 defalcation increased, he frequently spoke to Mr. Swartwout on the sub- 
 ject ; and that about four years since it had become so large that he told Mr. 
 Swartwout that unless measures were taken to reduce it, he could not 
 consent to continue in the situation he held. Mr. Swartwout was, how- 
 ever, confident that the operations in which he was engaged \wuld be so 
 profitable as to make it easy for him to pay off the M^hole deficiency. 
 This mode of treating the subject Mr. Swartwout continued to persist in 
 to the last, always expressing his belief that he could set matters right. 
 
 In reply to our inquiry as to the mode in which the affiiir had been 
 conducted, and the amount, Mr. Ogdcn stated that JNfr. Phillips, the as- 
 sistant cashier, was more fuily acquainted with the particulars than him- 
 self, but that it commenced by Mr. Swartwout not parsing to the credit of 
 the Treasurer the whole sums received ; that the bonds, being placed in 
 bank, were there collected and passed to the credit of Mr. Swartwout him- 
 self; and that the weekly transfers to the Treasurer by Mr. Swartwout 
 were usually made on Monday, but did not include the moneys received 
 later than Saturday morning at 10 o'clock; by which means the receipts 
 on bonds due on Saturday and Sunday were embraced in the succeeding 
 week ; and thus that amount, which often was ^100,000 or S200,000, 
 could be kept and used by him ; tlie receipts of the two last days of each 
 week enabling him to make up the previous deficiency, so as to transfer 
 the reijuisite sum to the Treasurer. The next mode adopted by IMr. 
 Swartwout was, the use of the fund deposited to meet luiliquidated duties, 
 which was a large one, amounting frequently to 50,000 or ^200,000- 
 and was entirely under his control, the deposites being made to Mr. 
 Swartvv^out's own credit, and subject to his check. these he addad the 
 use of the moneys paid to him on account of the share of the United 
 States in penalties and forfeitures ; and he also overdrew the account for 
 fees and emoluments payable to him for himself and the officers of the 
 customs. These were, Mr. Ogden stated, in his opinion, the sources from 
 which Mr. Swartwout retained the moneys, and the mode by which he 
 was able to keep his transfer to tlie Treasurer apparently correct ; but 
 about the years 1836 and 1837, the deficiency had amounted so high that 
 it became necessary, in order to prevent its detection, to use the bonds 
 which were deposited with him for collection; a large amount of them 
 was withdrawn from the usual course, and the anunmt collected by Mr. 
 Swartwout. From this arises the principal deficiency in the bond account. 
 
 In regard to the amount of defalcation, Mr. Ogden stated that in one of 
 his conversations with Mr. Swartwout last summer, he (Mr. Ogden) told 
 him that it could not be less thair $900,000, but Mr. Swartwout said he 
 did not think it exceeded 5^600,000. 
 
 In reply to our inquiry as to what had become of the money, Mr. Og- 
 den said ihat he was totally at a loss to conceive how such a sum could 
 have been exhausted ; that Mr. Swartwout had been a large speculator 
 in stocks for several years, and that he had known his operations in them 
 to amount to some hundred shares a day ; that he had been a loser tor a 
 large sum by the failure of the Josephs, to whom he knew of his actually 
 loaning ^25,000 a day or two before their failure ; that he had made im- 
 mense purchases of lands in Texas ; and that he also had heavy interests 
 in the Cumberland coal-lands. It did not appear, however, that Mr. Og- 
 
Doc. No. 13. 
 
 21 
 
 den could account for an expenditure so large as the ascertained defalca- 
 tion. 
 
 In rei)ly to our inquiry as to Mr. Swartwout's property, Mr. Ogden 
 stated his inability to give a particular account of it. He said that the 
 funds in bank, known to him, did not exceed $29,000 ; that there was a 
 house in this city : land at Hoboken, on which there was an encumbrance 
 of about ^550,000, but which he thought worth $100,000 more; that there 
 was, besides, some land in Illinois, the Cumberland property, and the 
 -property in Texas. 
 
 Mr. Ogden then stated that he had a full power of attorney from Mr. 
 Swartwout, under which he was desirous to act, as, under the circumstan- 
 ces of the case, he thought his duty required, and Mr. Swartwout himself 
 could not object to. He stated that probably Mr. Swartwout would re- 
 turn in the steam-ship expected next week; that he had written urging 
 him to do so, especially on his being apprized that the sureties had 
 leceived notice fr(?m the Comptroller that the accounts had not been ren- 
 dered ; that, although he had no direct assurance of his intention to re- 
 turn, he thouglit it most probable he would do so. He assured us that, 
 in the mean time, no measures should be taken under his power of attor- 
 ney to interfere with the claims of the United States ; and he finally agreed 
 to transfer to them, under that instrument, the property of Mr. Swart- 
 wout, and offered to meet us on the following day for that purpose, at the 
 office of the district attorney. 
 
 Very respectfully, yours, 
 
 J. N. BARKER, 
 H. D. GILPIN. 
 
 Hon. Levi Woodbury, 
 
 Secretary of Ike Treasury. 
 
 J 
 
 No. 13. 
 
 New York, Noveynher 10, 1S38. 
 
 Sir : Since the joint report of the Comptroller and myself, on the 8th 
 instant, the investigations into the defalcation of Mr. Swartwout, and the 
 steps which seemed expedient in relation to it, have been continued with- 
 out intermission. They have proved very laborious, and in no degree 
 tended to lessen the amount of the deficiency, or change the character of 
 the transaction. 
 
 All the abstracts, vouchers, and other documents, relating to the col- 
 lector's account for the first quarter of 1S38, (being the last of Mr. Swart- 
 wout's term,) which had never been furnished, have been now transmit- 
 ted to the First Auditor. These documents, however, want the signature 
 of Mr. Swartwout, though j)repared by the officer who transacted that 
 branch of his official busines.s. The cau^e of their being thus incomplete 
 appears to have been the dosire of Mr. Swartwout that they should not 
 be furnished to the accounting officers until his retnrn from abroad. By 
 that time, according to the statements of Mr. Ogden, he hoped to be able 
 to make arrangements for the settlement of the whole defalcation. The 
 want of them, however, delayed the present collector in the completion 
 -of his own accounts, as it was necessary to include therein an accurate 
 
22 
 
 Doc. No. 13. 
 
 statement oifthe balances in cash and uncollected bonds, handed over by- 
 Mr. Swartwout, and that the same should agree whh the final accounts 
 of the latter, as rendered to the Treasury Department. The urgent de- 
 mand for this, made by the present collector upon the officer having 
 charge of these accounts, and the difficulty of obtaining it, first led to the 
 suspicions communicated by him to the Department, whicli we^-'e rendered 
 more certain by the subsequent examinations he immediately instituted. 
 
 Mr. Underwood completed, on Thursday evening, the examination of 
 the books and documents at the custom-house, so far as to enable him, 
 with the addition of the information already possessed at the Treasury, to 
 state the account of Mr. Swartwout so as to exhibit truly the amount 
 due to the United States. He then jjroceeded to Washington for the pur- 
 pose of having the account finally adjusted and passed by the accounting 
 officers, as the act of Congress requires, and expected to return it to me, 
 at this place, duly certified, by the 12th instant. When it is received, we 
 shall be able to adopt the summary proceedings by distress warrant, au- 
 thorized by tlie act of May 15, 1820, should the interests of the United 
 States make that course most advisable. 
 
 It appeared proper, however, without waiting for this, to take what- 
 ever measures were possible for the immediate security of the United 
 States. On examining the letter of attorney from Mr. SAvartwout to Mr. 
 Ogden, I found that it conferred on the latter the fullest agency. He was 
 entirely impressed with the propriety of adopting under it such measures 
 for the security of the United States as were hi his power. He has paid 
 over to me the sum of ^30,000 in cash, being the deposite in bank refer- 
 red to in the last report. This sum I have placed to the credit of the 
 Treasurer of the United States, on special deposite, in the Bank of Arierica ; 
 and herewith enclosv^ you duplicate receipts of the cashier therefor. Mr. 
 Ogden has also executed, as the attorney of Mr. Swartwout, three mort- 
 gages of all his property in the States of New York, New Jersey, and 
 Maryland. Tlie specific portions of property belonging to Mr. Swartwout 
 in those States were not all kno wn to Mr. Ogden, but they are described 
 as fully as his information permitted ; and the mortgages embrace, gen- 
 erally, all Mr. Swart wont's estate. Neither Mr. Price nor myself have 
 been able to learn that there is any other property, real or personal, un- 
 less it be the household furniture. The mortgages have been placed for 
 record in the register's office of this city, and of 13ergen county. New Jer- 
 sey ; and I have forwarded that embracing the property in Maryland, to 
 the district attorney there, with a request to have it recorded in the 
 proper office without delay. These mortgages mclude the house and lots 
 in this city ; the large and valuable meadow property at Hoboken ; and 
 the interest in the coal-lands at Cumberland. As to their value, I have 
 no means of forming an opinion, but it is rated by Mr. Ogden at a very 
 large amoimt. 
 
 The investigation into the details of this defalcation is necessarily very 
 diflicult and tedious. Eight or nine years have elapsed since it com- 
 menced. The books and accounts through which it is to be traced are 
 numerous, as it was carried on through the various periods when the 
 public moneys were collected and kept in the branch bank of the United 
 States, the selected deposite banks, and by the collector himself The dif- 
 ferent classes of revenue received, which, as was stated in our last report, 
 were successively resorted to at difierent periods, multiply the researches 
 
Doc. No. 13. 
 
 into the general accounts, which are of vast complexity and amount ; and 
 the false statements and other entries in regard tothe.se transactions, made 
 Avith a view to give the appearance of correctness to tlie oHicial returns, 
 and prevent discovery, increase the present dilliculty. From INIr. PhilHps, 
 the assistant cashier during Mr. Swartwout's oflicial term, we received a 
 verbal statement, confirming that previously made to us by Mr. Ogden ; 
 and, in a written communication, he has given a general view of the 
 course of proceeding, to which he has offered to add such a particular 
 account of the details of the transactions as he can gatber irom the books 
 and accounts. When Mr. Underwood returns here, 1 hope tbat his 
 knowledge of such accounts and his great industry and accuracy may en- 
 able him to trace out the whole of this complicated proceeding, step by 
 step, from the beginning to the close. 
 
 I will forward to you, as soon as they can be prepared, copies of the 
 Avritten statements of Mr. Ogden and Mr. Phillips ; of the letter of attor- 
 ney of Mr. Swartwout to Mr. Ogden; and of the three mortgages of Mr. 
 Swartwout's property. 
 
 Very respectfullv, vours, 
 
 H. D. GILPIN. 
 
 Hon. Levi Woodburv, 
 
 Secr^elary of the Treasury. 
 
 No. 14. 
 
 New York, November 13, 1S3S. 
 
 Sir : Yesterday I received a duly certified transcript of the account of 
 Mr. Swartwout, as finally stated by the accounting officers, showing a 
 balance due from him, as late collector of the revenue for the port of New 
 York, of $1,344,119 65. 
 
 In pursuance of the provisions of the act of 15tli May, 1S20, 1 forth- 
 with issued a warrant of distress against the said Samuel Swartwout, and 
 Benjamui Birdsall, Charles L. Livingston, and Mangle M. Quackenboss, 
 the sureties in the official bond of Mr. Swartwout, wliich was forwarded 
 from the office of the First Comptroller of the Treasury. The warrant of 
 distress, with a copy of the account, was delivered to the marshal, and 
 he proceeded without delay to make a levy on the estate of Mr. Swart- 
 wout and his sureties in this district. 
 
 In order to perfect the lien in the manner the act re(phres, the marslial 
 has already caused the levies he has made, with the dates, to be recorded 
 in the office of the clerk of the district court for this district, and will 
 continue so to do as additional property may be ascertained. 
 
 Although the parties are resident in this district, yet as the act of Con- 
 gress contemplates the issue of ditferent warrants where the estate intended 
 to be taken and sold is situate in ditferent districts, I have issued one to 
 the marshal of Maryland, and another to the marshal of New Jersey, and 
 I have directed the most rigid scrutiny to ascertain the property that can 
 be levied on. The only account of any in either State that I have been 
 able to obtain is that embraced in the two mortgages to the United States, 
 referred to in my last report ; but it is supposed there may be other prop- 
 erty or interests in some coiupanies, incorporated or unincorporated. At 
 all events, a more full description of that and all other will be obtained 
 
Doc. No. 13. 
 
 and embraced in the return and record of the levy, so as to make the se- 
 CJirity of the United States more complete than under the mortgage. 
 
 Under the distress warrant here, the marshal is causing the most careful 
 search to be made, for the purpose of discovering whether there are any 
 moneys or stocks belonging to Mr. Swartwout of which we have not 
 feeeii heretofore hi formed. So far, it does not appear that there jye ; and the 
 general impression seems to be, that he is not possessed of any such prop- 
 erty. It is among the most remarkable circumstances in this case, that so 
 little should, apparently, remain out of such a vast amomit of money. 
 
 The return of Mr. Swartwout by the steam-ship is still looked for. She 
 iias not yet arrived, but is hourly expected. 
 
 In my last report t stated to you the circumstances which rendered it a 
 work of extreme difficulty and delay to trace the details of this long-con- 
 liRoed defalcation. Since the return of Mr. Underwood yesterday, and 
 ixis ability (now that the statement of the account is completed) to devote 
 his attention exclusively to this branch of the case, considerable progress 
 hm been made. The general system by which the money was abstracted, 
 mid the deficiency concealed, has been already stated to you, as derived 
 frcm the information of Mr. Ogden and Mr. Phillips, confirmed by the 
 examinations of the Comptroller and myself. I now, however, feel satis- 
 fied that we shall be able to trace out the whole proceedings, so as to 
 sliow exactly the times, amounts, and modes, in which the various sums 
 ®f money were respectively taken. 
 
 Very respectfully, yours, 
 
 H. D. GILPIN. 
 Hon. Levi Woodbury, Secretary of the Tt^easury. 
 
 No. 15. 
 
 New York, November 15, 183S. 
 
 Sir : We have completed, with the aid of Mr. Underwood, the exami- 
 nation of the records of the custom-house at this place. From them, with 
 the information derived from Mr. PhilHps, the assistant cashier, we have 
 ascertained, as we believe correctly, the sums withdrawn by Mr. Swart- 
 wout from tlie public moneys under his charge, during each successive 
 ^aarter of his official term, and never replaced. A summary statement, 
 exhibiting this in detail, has been drawn out by Mr. Underwood, and is 
 amo'ng the documents transmitted to you herewith. 
 
 The amount, as settled at the Treasury on the 10th instant, exhibits a 
 fefemce due from Mr. Swartwout, exclusive of interest, of ^1,344,1 19 65. 
 It is supposed that a further adjustment of his accounts, and the produc- 
 tk»ii of the formal and necessary vouchers for sums for whicli he may be 
 eufitled to credit, will authorize a further allowance of ^148,413 06. This 
 wilf make the sum with which he is chargeable Si, 225,705 69, exclusive 
 of interest. This is the amount that he appears to have withdrawn and 
 Bever replaced. 
 
 According to the statements of Mr. Ogden and Mr. Phillips, heretofore 
 mentioned to you, and subsequently confirmed by them in writing as well 
 as verbally, the use of the public money connnenced as early as the close 
 ©f 1829, or the beginning of 1830; the practice being to transfer at the 
 commencement of the week, to the Treasurer of the United States, no more 
 tbaii the amount received previous to Saturday morning ; and thus to re- 
 pSaiDe successively from the subsequent receipts the sums withdrawn, so 
 
Doc. No. 13. 
 
 26 
 
 that the deficiency might not appear. Though the sums thus replaced? 
 after they were taken, can form no part of tiie halance now cliarged 
 against- Mr. Swartwovit, which consists only of sums never returned, yet 
 we endeavored to obtain from My. Piiilhps the items of this sort from the 
 commencement. We were miable to do so. The original check-book of 
 Mr. Swart wout from Jmie, 1830, to December, 1831, through which, per- 
 haps, they might have been traced, was not, after dihgent search, to be 
 fomid; and although Mr. Phillips commenced, as he stated, in the year 
 1834, when the deficit began to be large, to make a memorandum ])y 
 which he can now designate the sums withdrawn, subsequent to that 
 period, by Mr. Swartwout, from the cash fund for his own use, yet he 
 declared his inability to do so any earUer. The evidence, therefore, in re- 
 gard to the moneys that were withdrawn and replaced, is found in the 
 verbaf communications made to us by Mr. Ogden and Mr. Phillips, which 
 were given in our previous reports to you, and in their letters and written 
 statements, of which copies will be found among the documents trans- 
 mitted to you herewitii. 
 
 We have ascertained that the sum of ^1,225,705 69, taken by Mr. 
 Swartwout and not replaced, increased gradually, from the first quarter 
 of 1830, to the end of the first quarter of 1838, when his official term ex- 
 pired, and that it was drawn from various funds. 
 
 The deficit of Mr. Swartwout, at the end of each successive year, was 
 as follows : 
 
 On the 31st December, 1830 ... - $622 34 
 
 On the 31st December^ 1831 - . . . 1,168 87 
 
 On the 31st December, 1832 . - . - 30,801 33 
 
 On the 31st December, 1833 - . . - 35,298 54 
 
 On the 31st December, 1834 > . , - 50,370 04 
 
 On the 31st December, 1835 .... 137,061 69 
 On the 31st December, 1836 - . - . 336,718 69 
 
 The '^tonnage duti/'^ is the first fund in which the deficit exists. It 
 amounts in the aggregate to $2,211 39. Of this, there occurred in the 
 year 1830,^622 34 in the year 1831, ^546 33; in the year 1833, ^823 17; 
 m the year 1835, ^279 35. None of these sums are found to be debited 
 m the cash account of Mr. Swartwout. In the year 1836, however, diere 
 is a debit to that account of ^^488 15, for correction of errors, leaving the 
 whole amount of tonnage duty received and unaccounted for ^1,783 24. It 
 may be that this deficit has arisen from errors which have crept into the 
 account during the five years through wiiich it extends. The amount is 
 so small as to give color to this supposition. 
 
 The '•^forfeitures and penalties^'* belonging to the United States con- 
 stitute the second fund in which there is a deficit. It amounts in the ag- 
 gregate to ^'39,823 12. 
 
 Of this, there occurred — 
 In the year 1832, the sum of - - - - ^29,632 46 
 
 In the year 1833, the sum of - - - - 3,674 04 
 
 In the year 1834, the sum of - - - - 1,173 09 
 
 In the year 1835, the sum of - - - - 5,343 53 
 
 - 1,016,955 32 
 
 - 1,225,705 69 
 
 On the 28th March, 1838 
 
 639,823 12 
 
26 
 
 Doc. No. 13. 
 
 By the provisions of the 89th section of the act of 2d March, 1799, the 
 collector is to receive from the court all sums received on account of fines, 
 penalties, and forfeitures, for a breach of the revenue laws, and lie is to 
 account for them quarterly to the Treasury. The sum above stated be- 
 longed to the United States, as their portion of various penalties and for- 
 feitures, and was received by Mr. Swartwout under the abov^ provision. 
 It was not, however, debited in his own cash account; and though admit- 
 ted in his accounts rendered to the Treasury, it has never been paid over. 
 
 Three Treasury warrants, amounting in the aggregate to ^39,240 05, 
 were received by Mr. Swartwout during the years 1834 and 1835. They 
 were for the following sums, respectively : 
 
 1834, August 23, No. 9677 - ' - - - ^7,637 21 
 
 1835, May 2, No. 837 - - . - > 21,895 15 
 1835, June 22, No. 993 - - - - - 9,707 69 
 
 g39,240 05 
 
 Mr. Swartwout received these warrants under the authority of the 2d 
 section of the act of 27th June, 1834, to make up an alleged deficiency in 
 the fees and emoluments of his office to meet the compensation due to his 
 clerks. Their receipt appears by his books, but the proceeds have never 
 been debited in his cash account, and their whole amount still remains 
 entirely unaccounted for. 
 
 Cash was withdrawn for the alleged purpose of paying the expenses of 
 the office, beyond the actual amount of these expenses, as exhibited by 
 Mr. Swartwout^s own accounts and vouchers. The aggregate of this 
 excess is ^60,291 42. The application of this fund commenced in the 
 third quarter of 1835, and extended down to the last quarter of his official 
 term. It is thus distributed through the several years : 
 
 In 1835 the excess of cash withdrawn was - - ^6,368 25 
 
 In 1836 it was ------ 30,788 29 
 
 In 1837 it was 23,134 88 
 
 $60,291 42 
 
 A single item, under the name of " cash retained for refunding mer- 
 chants,^^ appears in the first quarter of 1836. It amounts to ^80,769 53. 
 The explanation given of this item by the auditor of the custom-house is, 
 that there were various importers who were entitled to the extension af- 
 forded by the act of Congress to those who had suffered by the great fire 
 in the winter of 1835-6, but who had actually paid their bonds. This 
 sum Mr. Swartwout withdrew from the cash fund, in order, as was alleged, 
 to refund to these importers the amount of their bonds so paid, and to give 
 them the benefits of the extension. It never was, however, applied to 
 that purpose, or restored to the debit of cash. It still remains unaccounted 
 for. 
 
 It will thus be seen that the sums withdrawn from these five funds^ 
 viz : tonnage duties, forfeitures. Treasury warrants, office expenses, and 
 cash to be refunded to merchants, amounted altogether to $221,907 36. 
 All these were funds that ought, immediately on their receipt, to have 
 been placed in the Treasury of the United States, or appropriated to the 
 specific purposes for which they came into the collector's hands. 
 
Doc. No. 13. 
 
 37 
 
 The next fund in which wc trace the deficit is much larger in amount 
 than either of the preceding : it consists of cash received hy the collector, 
 but which, according to the usage of the custom-house, that otiicer has 
 been in the habit of retaining in his own hands under the designation of 
 '•'protests" and " deposites for unascertained duties," instead of paying 
 it into tlie Treasury. Tlie former consists of sums supposed to be neces- 
 sary to pay any amount of damages that may be recovered after suit, by 
 an importer, from the collector, on account of his having charged a rate of 
 duty higher than that which is authorized by kiAV, and where, at the 
 time of paying the duty, the importer has filed with the collector a pro- 
 test" against the duty charged. The latter consists of sums deposited by 
 the importer at the time of making his entry, in cases where the necessary 
 calculations and examinations to ascertain the exact amount of duty re- 
 quire considerable time ; and the deposite remains in the hands of the 
 collector until it is so ascertained, when the proper amount of duty is paid 
 b\^ him into the Treasury, and the balance returned to the ini})orter. It is 
 evident that these funds must, from their nature, constantly leave in the 
 hands of the collector a very large sum, the amount received or retained 
 by him always supplying whatever may be withdrawn to meet the ne- 
 cessary payments either of protests or ascertained duties. 
 
 When Mr. Swartwout's term expired, on the 28th March, 1838, it 
 appears, by his own account, that he was chargeable with ^201,096 40 
 of cash retained to meet ''protests," and with $164,010 60 of cash ''de- 
 posited with him to meet unascertained duties." The only portion of 
 this which he paid over to his successor was $8,229 94 to meet "pro- 
 tests ;" leaving the amount of that fund retained by him, $192,866 46. In 
 the " deposites to meet unascertained duties,'' Mr. Underwood notes a 
 small error of $166 44, making it, in fact, $164,177 04, and thus exhib- 
 iting the whole amount of cash retained out of these two funds of *' pro- 
 tests" and "deposites" $357,043 50. None of this is now to be found 
 in any bank deposite to the credit of the late collector, nor has any pro- 
 vision been made for it. The whole appears to have l3een appropriated 
 by him, from time to time, to his private use. We endeavored to ascer- 
 tain exactly the amounts of cash which had been successively withdrawn,, 
 so as to make up the whole of these funds. Mr. Phillips, the assistant 
 cashier, who kept the check-books, from which only this can be traced, 
 has given us a statement of such of the sums thus drawn out by Mr. 
 Swartwout for his })rivate use as he was able to obtain from the old check- 
 books in the office and his own memorandums. It embraces only the 
 interval between November, 1834, and June, 1837, and amounts in the 
 aggregate to $193,602 20. Of this sum, the cash noted by Mr. Phillips 
 as being withdrawn, was — 
 
 In the year 1834, - - - - $6,261 20 
 
 1835, - - - - 43,700 00 
 
 1836, . - - - 97,841 00 
 '' 1837, - . - - 45,800 00 
 
 $193,602 20 
 
 In the earlier period of these transactions, (that is, from 1829 until the 
 close of 1834,) Mr. Phillips was not in the habit of noting the checks thus 
 used by Mr. Swartwout, a id he states that, from this circumstance, and 
 from the loss of the check-book of 1830 and 1831, (to which we have ad- 
 
28 
 
 Doc. No. 13. 
 
 verted,) ho is unable to trace out the particular items which constitute the 
 residue of the cash thus withdrawn. The statement of Mr. Phillips, giv- 
 ing the amount of each check so drawn, will be found among the docu- 
 ments transmitted to you herewith. 
 
 It may be proper here to add a remark in regard to the fund alleged to 
 be retained to meet " protests." No such fund, as we have observed, ex- 
 ists in fact ; it has been entirely used and absorbed. But, hi addition to 
 this, we were informed by the present collector that such is the situation 
 in which the papers and documents connected with this business have 
 been left, that it is quite impossible for him to present any thing like an 
 estimate of the smn that may be required to meet the protests, should any 
 damages be ultimately recovered. On an application from the Treasury 
 ^Department to the district attorney, made some time since, he gave the 
 same reply, accompanied with the fact that the whole amount of packages 
 of goods on which the duties had been protested, and which then formed 
 {he subject of suit, was but six hundred and sixty. 
 
 It is also proper to refer to the payment made by Mr. Ogden,of ^30,000, 
 to the Solicitor of the Treasury, as being a deduction to be made from the 
 amount due from Mr. Swartwout. It was not, however, a sum standing 
 in the name of the latter as collector, or forming any portion of either of 
 these funds ; it was money in the possession of INIr. Ogden, but admhted 
 by him to have been received from Mr. Swartwout, and which he volun- 
 tarily paid over to the United States. 
 
 The remaining fund, the deficiency in vvhich makes up the whole debt 
 of Mr. Swartwout, is the bond account. By Mr. Swartwout's returns to 
 the Treasury Department, it appears that when his term of office expired 
 he was chargeable with ^8,994,666 59 of bonds for duties not paid into 
 the Treasury. Of these, he transferred to his successor, the present 
 collector, ^6,045,386 13, constituting the portion of these bonds not yet 
 <iue, or unpaid. He also accounted for a farther portion, amounting to 
 ^2,302,525 63, as having been sent to the district attorney for suit. This 
 leaves the sum of ^646,754 83, being the aggregate of the deficit in Mr. 
 Swartwout's bond account. On examination, we ascertained that of this 
 aggregate the amounts that became due were as follows : 
 In the year 1837, the sum of - - - - §611,299 93 
 
 And in the first quarter of 1838 - - - - 2,504 28 
 
 Making together ------ 613,804 21 
 
 Of the remaining sum of - - - - - 32,950 62 
 
 which is necessary to make up the - - - ^646,754 83 
 
 we were unable to ascertain the particulars. It may consist of bonds not 
 accounted for at earlier periods ; and though it may ultimately be traced 
 out, this cannot be done without a tiiorough examination of the bond 
 account, from the commencement of Mr. Swartwout's term. 
 
 It will be seen that this deficit in the bond account first occurs in the 
 year 1837. Shortly after its commencement, Mr. PhilHps, the assistant 
 cashier, kept a list for his own satisfaction (as he stated) of a large num- 
 ber of these bonds, which had been paid, and the money received by 
 Mr. Swartwout. It amounts altogether to ^§597,33 1 63. When the bond 
 account came to be finally adjusted, in the summer of 1838, by Mr. Flem- 
 ing, the auditor of the custom-house during the latter part of Mr. Swart- 
 
Doc. No. 13. 
 
 29 
 
 woiU's .term, he received from Mr. Phillips tlie original list thus made out 
 and kept, and found it to agree, as far eis it went, with the deficiency in 
 the bonds which he had ascertained liimself, and to which he had called 
 Mr. Swartwout's attention. It fell short, however, of the whole amount 
 of the deficiency in the bond account of the year 18.S7, and the first (puir- 
 ter of 1838, by v^l(J,472 58 ; but the particulars of this latter sum Mr. 
 Flemhig obtained, so as to make the whole amount of the bond account 
 chargeable to Mr. Swartwout during that period, ^613,804 21, as before 
 stated. An explanatory communication of Mr. Fleming, relative to the 
 "bond account, together with the list made by Mr. Phillips, will be Ibimd 
 among the documents transmitted to you. 
 
 It will thus be seen that the deficit of Mr. Swartwout exists in the fol- 
 lowing ditlerent funds : 
 
 Tonnage diUies ------ ^gl,78.3 24 
 
 Forfeitures - - - - - -. 39,823 12 
 
 Treasury warrants ----- 39,240 05 
 
 Office expenses ------ ()0,291 42 
 
 Cash to be refunded to merchants - - - - SO,7()9 53 
 
 Cash to meet " protests" ----- 192,866 46 
 
 Cash deposited to meet unascertained duties - - 164,177 04 
 
 Bond account ------ 646,754 83 
 
 Si, 225,705 69 
 
 The length and laborious nature of this investigation, addi d to the steps 
 which have been necessary to secure for the United Statesj as far as could 
 be done, the property of Mr. Swartwout and his sureties, has left us but 
 little opportunity to offer for your consideration any suggestions as to the 
 best mode of pft-eventing for the future similar defalcations. Such sugges- 
 tions, too, must mainly depend upon the general plan that it may be 
 deemed expedient to adopt, and will essentially vary, as that may be 
 the formation of a new system for the collection and safe-keeping of the 
 revenue derived from customs, or the mere substitution of certain changes 
 in that which at present exists. 
 
 It will, however, be perceived at once, from the facts communicated, 
 that the success which has attended the present defalcation, and its long- 
 concsalment, may be attributed in a considerable degree to defects inci- 
 dent to the present system. These defects are, mainly, that the same 
 officer (the collector) ascertains the sums due to the Government for 
 duties, reports them himself to the Treasury, collects the money for them, 
 reports the sums collected, and makes and reports all the expenditures 
 charged upon them before they go into the Treasury ; that large sums of 
 public money are retained for long periods by the collector, as funds under 
 his exclusive control ; and that there are no inspections, regular or occa- 
 sional, into the books and proceedings of the several custom-liouses, now 
 directed by law. 
 
 These defects readily suggest the following remedies : 
 1. That the system for the collection of revenue from customs should 
 resemble that adopted in regard to the revemie from lands ; that the 
 officer who ascertains the amount due to the Government, admits vessels 
 to entry, and performs the various functions connected with those parts 
 
30 
 
 Doc. No. 13. 
 
 of a collector's duty, should be distinct from, and independent of, the offi- 
 cer who receives and is accountable for the mone^^s accruing on those 
 duties. Each making his separate reports, and held to a separate respon- 
 sibility, would prove a complete check upon the other, and lead to an 
 immediate detection of error, neglect, or defalcation. 
 
 2. That all sums of money should be paid into the Treasu^^y ; that no 
 officer should be permitted to retain funds, under any pretext, or make 
 payments, except on estimates previously made to the Treasury, or on 
 accounts properly submitted and examined. There would be no difiiculty 
 in so arranging this plan as to give quite as much facility as exists at 
 present in the ])ayment of debentures, and all other charges now deducted 
 from the accruing revenue, while it would obviate the disadvantages that 
 are inseparable from the present mode. 
 
 3. That actual inspections by competent officers from tlie Treasury De- 
 partment should be made from time to time, at every principal custom- 
 house. Had such inspections been made at New York, this defalcation 
 covdd have been easily detected before it had long existed, or reached any 
 very considerable amount. 
 
 4. That the use of the public money by any officer intrusted with its 
 collection, safe-keeping, or disbursement, should be made a criminal offence, 
 severeb/ punishable. 
 
 We are, very respectfullv, vours, 
 
 H. D. GILPIN, 
 ,T. N. BARKER. 
 Hon. Levi Woodbury, Secr^etary of the Treasury. 
 
 New YoiiK, November 16, I83S. 
 Sir : The steam-vessel arrived yesterday from England. Mr. Swart- 
 wout did not come, as was expected ; but, in letters written to his friends 
 in this city on the subject of his defalcation, he admits the existence of a 
 large deficit. He declares its extent, however, to be far less in amount 
 than had been stated ; strongly expresses his belief of being able to pay 
 the whole of h ; and urges his friends to visit Wasliington and explain 
 this, with his prospects of raising money in England, to tlie Treasury De- 
 partment. 
 
 It appears from these letters that he was engaged in negotiations for 
 selling the coal and iron land near Cumberland, or for raising a large sum 
 of money thereon. No definite contract seems to have been made ; but 
 an agent was to be sent to the United States for the purpose of making 
 examinations on behalf of the London capitalists, and, if his report proved 
 satisfactory, Mr. Swartwout expected to complete an arrangement by 
 which he would obtain a sum of money sufficient to pay the amount of 
 the debt believed by him to be due to the United States. 
 
 Mr. Swartwout refers in his letters particularly to Mr. Howell and Mr. 
 Young, as persons interested with him in this property. I saw and con- 
 versed with them after they had seen one of the letters referred to. The 
 information I obtained was very indefinite, both as to the extent of Mr. 
 Swartwout's interest, and the actual value of the property. It consists of 
 a tract of about three thousand acres, called Mount Savage, or the How- 
 ell estate, in Allegany county, Maryland. Mr. Young, who is well ac- 
 
Doc. No. 13. 
 
 31 
 
 quainted with iron-works, considers it extremely rich in iron and coal ; 
 and that if large works were erected upon it, and the Chesapeake and 
 Ohio canal completed, a very profitable business miglit be carried on. 
 No improvements of this nature have yet been made. Mr. Howell could 
 not inform me of the actual sum paid for the property, but I understood 
 that it did not exceed thirty or forty thousand dollars. Neither could 1 
 learn what portion of this sum, if any, had been advanced by Mr.,Swart- 
 wout, or what his real interest in the property was. I Avas, indeed, left 
 in uncertainty whether his interest was absolute or merely contingent. 
 His own letters treat it very ambiguously; in one place calling it a fourth 
 part, and in another a moiety. Mr. Howell, remarking on a suggestion 
 in the letter referred to, that a sum of £100,000, which, it was expected, 
 would be got within a year, might be appropriated to pay the debt to the 
 United States, observed that this certainly could not be done, as the object 
 in raising funds in London was to form a capital for the construction ol' 
 works; that, at present, the property was unproductive; that the large 
 value at which it was estimated depended on the erection of an establish- 
 ment there, which could carry on the manufacture of iron to the full ex- 
 tent justified by the richness of the mineral productions; and that the funds 
 to be raised must be first exclusively applied to these purposes. 
 
 Mr. Howell stated that the agent of the London capitalists was expected 
 to sail for the United States on the 1st of November, and expressed his 
 apprehension that the knowledge of Mr. Swartwout's defalcations, and 
 the steps taken to secure his interest, and transfer it to the United States, 
 might interfere with the agent's making a satisfactory report. I informed 
 hini that this could not justly be the case. The arrangement, as stated by 
 Mr. Swartwout, depended on the fact as to the value of the property and 
 the advantages it would ofler for the investment of capital ; and the erec- 
 tion of so large and expensive an establishment as that which was con- 
 templated, the transfer of Mr. Swartwout's interest to the United States, 
 and their substitution as owners of the land, could not interfere with this. 
 I further stated that it would be desirable, on the arrival of the agent, that 
 information should be given to the Treasury Department; and that there 
 would be every disposition to co-operate with the other owners to obtain 
 the best terms for the property, so far as might be authorized by law, and 
 the interests of the United States justified. 
 
 Very respectfully, vours, 
 
 H. D. GILPIN, 
 Solicitor of the Treasury. 
 
 Hon. Levi Woodbury, 
 
 Secretary of the Treasury. 
 
 Documents relative to the defalcation of Samuel Swartwout, late col- 
 lector at New York, transmitted to the Secretary of the Treasury, 
 and referred to in the reports of the Solicitor and First Comptroller 
 of the Treasury. 
 
 1. Account of Samuel Swartwout adjusted at the Treasury, 31st De- 
 cember, 1S37. 
 
 2. Account of Samuel Swartwout adjusted at the Treasury, 10th No- 
 vember, 1838. 
 
32 
 
 Doc. No. 13. 
 
 3. Statement made by Mr. Underwood from the records of the custom- 
 house at New York, and from the statement of the assistant cashier, so 
 as to exhibit in each successive quarter the sums withdrawn from the 
 public moneys during Samuel Swartwout's official term. 
 
 4. Statement recapitulating- the amounts withdrawn from tonnage du- 
 ties, forfeitures, office expenses, and other funds, by Samuel -8 wartwout. 
 
 5. Statement of Henry Ogden, cashier of the custom-house at New 
 York, relative to the doralcation of Mr. Swartwout, dated Sth November, 
 1S38. 
 
 6. Statement of Jos'iua Phillips, assistant casiiier, on tlie same subject, 
 dated 9th November, 1S38. 
 
 7. Statement of J. Phillips as to the mode of transacting the bond and 
 cash business at the custom-house in Nev/ York, dated 12th November, 
 1838. 
 
 S. Statement of J. A. Fleming, the auditor of the custom-house in 
 New York, relative to the deficit in Samuel Swart wont's bond account, 
 dated Idth November, 1838. 
 
 9. Statements of J. Phillips of the sums drawn by checks by Samuel 
 Svvartwout from the public moneys between the 20th November, 1834, 
 and 23d June, 1837. 
 
 10. List kept by J. PhilUps of bonds paid and the money received by 
 Mr. Swartwout during the years 1837 and 1838. 
 
 11. Letter from J. A. Fleimng, dated 17th November, enclosing a 
 recapitulation of the amount of bonds exhibited in J. Phillips's list. 
 
 12. Recapitulation of amount of bonds noted by J. PhilUps. 
 
 13. Letter of attorney from Sanuiel Swartwout to Henry Ogden, 
 dated 4th August, 1838. 
 
 14. Mortgage from Samuel Swartwout, by Ins attorney, Henry Ogden, 
 to the United States, of property in New York, dated 10th November, 
 1838. 
 
 15. Mortgage from tlie same, of property in New Jersey, dated 10th 
 November, 1838. 
 
 16. Mortgage from the same, of property in Maryland, dated 10th No- 
 vember, 1838. ' 
 
 17. Letter from SoUcitor of Treasury to district attorney of Maryland, 
 enclosing mortgage, dated 10th November, 1838. 
 
 18. Distress warrant issued by Solicitor of the Treasury in the case of 
 Samuel Swartwout, dated 12th November, 1838. 
 
 19. Letter from Solicitor of the Treasury to the district attorney of 
 New York, enclosing distress warrant, dated 12th November, 1838. 
 
 20. Letter from Solicitor of Treasury to district attorney of New Jersey, 
 enclosing distress warrant, dated 13th November, 1838. 
 
 21. Letter from Solicitor of Treasury to district attorney of Maryland, 
 enclosing distress warrant, dated 13th November, 1838. 
 
 22. Letter from Solicitor of Treasury to district attorney of New York, 
 relative to levy on property of Samuel Swartwout and his sureties, dated 
 14th November, 1838. 
 
 23. Letter from Solicitor of Treasury to district attorney of Maryland, 
 relative to interest of Samuel Swartwout in incorporated companies in 
 Maryland, dated 15th November, 1838. 
 
 24. Letter from Solicitor of Treasury to district attorney of Maryland, 
 relative to real estate of Samuel Swartwout, near Cumberland. 
 
Doc. No. 1.3. 
 
 33 
 
 (No. 1.) 
 
 No. 554. Treasurv Department, 
 
 First Auditor's Office, May 26, 1838. 
 
 I have examined and adjusted the accounts of Samuel Swartwout, late 
 collector of the customs for the district of New York, in the State of New- 
 York, commencing October 1, and ending December 31, 1837, and find 
 that he is chargeable with the folio wmg sums, viz: 
 To balance of his account, ending 30th September, 1837, 
 
 per report No. 339 - . . . $10,227,224 10 
 
 duties on merchandise to 31st Decem- 
 ber, 1837 - - - ^&1,121,292 29 
 duties on merchandise unclaimed - 1,218 37 
 
 1,122,510 66 
 
 duties on tonnage - - - - - 925 76 
 
 light-money received - - - - 47150 
 
 interest received on bonds - - 12,798 25 
 
 interest received on woollens - 2,815 03 
 
 15,613 28 
 
 United States moiety of fines, penal- 
 ties, &c. - - - - - - 100 55 
 
 nett proceeds of unclaimed merchan- 
 dise sold ------ 2,060 14 
 
 marine hospital money collected - 175 00 
 
 deduct commission at i of 1 percent. 29 
 
 174 71 
 
 amount of the following warrants on the Treasurer: 
 No. 6SS0, dated October 30, 1837 - ■geOjOOO 00 
 No. 6931, dpated Nov. 6, 1837 - 5,000 00 
 
 No. 7032, dated Nov. 25, 1837 - 40,000 00 
 No. 7162, dated Dec. 14, 1837 - 5,000 00 
 
 No. 7194, dated Dec. 18, IS37 - 60,000 00 
 
 170,000 00 
 
 gl 1,539,080 70 
 
 I also find tliat he is enthled to the following credits, viz : 
 
 By payments to inspectors to 31st December,"^ 1837, - $80,583 63 
 contingent expenses, including $2^2 67, suspended in 
 last quarter, now admitted by direction of the 
 
 Comptroller - - ' - - - 4,377 12 
 
 debentures paid . . - . - 202,537 73 
 
 drawback oh domestic refined sugar - - 2,161 20 
 
 drawback on domestic distilled spirits - - 535 24 
 
 bounty paid on pickled fish - - - - 273 80 
 
 disbursements for revenue cutters - - - 6,613 02 
 
 disbursementsTor revenue boats _ - - 2,356 74 
 
 disbursements in relation to appraisements - - 17,562 44 
 
 store account _ . . . , 4,297 18 
 
 duties refunded on wines . - - - 886 89 
 
34 Doc. No. 13. 
 
 By allowances to fishing vessels - - . ^704 00 
 
 costs of suits - - - - _ 5,183 37 
 three months' salary to the following officers, viz : 
 
 assistant collector of Jersey - ^250 00 
 
 surveyor of Albany - - 37 50 
 
 inspector of Albany - - 273 75 
 
 cash paid the following collectors of the customs, 
 per orders of the Comptroller of the Treasury, with 
 which they have respectively been debited, viz : 
 Seymour Scovell, of Niagara, per report 
 
 No. 260 - - - ^1,000 CO 
 
 Thomas Loomis, of Sackett's Harbor, 
 
 No. 332 - - - 500 00 
 
 John P. Osborne, Sag Harbor, No. 432 800 00 
 Jere. Carrier, Cape Vincent, No. 344 1,000 00 
 Abraham Wendell, Michilimackinac, 
 
 No. 459 - - - 500 00 
 
 Elias H. Haines, Sandusky, No. 337 456 07 
 J. W. Crawford, New London, No, 374 1,000 00 
 
 No. 4040, 
 
 dated 31st Dec, 
 
 1837 
 
 ^4,270 
 
 78 
 
 No. 4041, 
 
 do do 
 
 do 
 
 3,918 
 
 94 
 
 No. 409S, 
 
 do do 
 
 do 
 
 780,451 
 
 47 
 
 No. 4118, 
 
 do do 
 
 do 
 
 626,998 
 
 08 
 
 No. 4127, 
 
 do do 
 
 do 
 
 98,000 
 
 00 
 
 561 25 
 
 amount paid Samuel Miller, superintendent of light- 
 houses, Michigan city, per order of the Comptrol- 
 ler, dated 14th December, 1836, for which said Mil - 
 ler will be debited - - - - 179 38 
 
 amount of the following warrants in favor of the 
 Treasurer, viz : 
 
 1,513,639 27 
 
 commission on ^1,678,270 60, at J- of 1 per cent. - 2,797 12 
 
 duties on mercliandise refunded - - - 9,063 34 
 
 discount allowed for the prompt payment of duties 527 35 
 
 And that the balance due to the United States on the 1st 
 day of January, 1838, consisted of the following par- 
 ticulars, viz: 
 
 in uncollected bonds not due - 6,777,101 55 
 deposite bonds - - - 23,864 12 
 
 bonds in suit - - - 2,231,220 35 
 
 cash, including sundry items not 
 
 vet to his credit - - 646,798 51 
 
 9,678,984 56 
 
 Sll,539,080 70 
 
Doc. Xo. 13. 
 
 35 
 
 As will appear from the statement and accounts herewith transmitted 
 for the decision of the Comptroller of the Treasury thereon. 
 
 J. MILLER, First Auditor, 
 
 James N. Barker, Esq., 
 
 Comptroller of the Treasury. 
 
 Treasury Department, 
 
 Comptroller^ s Office^ June 20, 183S. 
 
 Admitted and certified. 
 
 J. N. BARKER, Comptroller, 
 
 T. L. Smith, Esq., Register. 
 
 Samuel Swart wout in account with the United States. 
 
 Dr. 
 
 To balance of his account ending 30th September, 1837, 
 
 per report No. 339 - . . . ^$10,227,224 10 
 
 duties on merchandise, to Dec. 31,1837,^^1,121,292 29 
 duties on merchandise unclaimed - 1,218 37 
 
 1,122,510 66 
 
 duties on tonnage ----- 925 76 
 
 light-money received - - - - 471 50 
 
 interest received on bonds - - S 12,798 25 
 
 interest on woollens - - - 2,815 03 
 
 15,613 28 
 
 United States moiety of fines, penaltie-, Sic. - 100 55 
 
 nett proceeds of unclaimed merchandise sold - 2,060 14 
 
 marine hospital money collected - ^175 00 
 
 deduct commission, at } of 1 per cent. 29 
 
 amount of the following warrants on the Treasurer, 
 viz : 
 
 No. 6880, dated October 30, 1837, ^60,000 00 
 
 No. 6931, November 6, " 5,000 00 
 
 No. 7032, 25, 40,000 00 
 
 No. 7162, - December 14, 5,000 00 
 
 No. 7194, " " 18, " 60,000 00 
 
 174 71 
 
 170,000 00 
 
 ^11,530,980 70 
 
 Cr. 
 
 By payments to inspectors, &c. to 31st December, 1837 - ^80,583 63 
 contingent expenses, including S252 67, suspended in 
 last quarter, now admitted by direction of the Comp- 
 troller 4^377 12 
 debentures paid . . _ . . 202,537 73 
 drawback on domestic refined sugar - - - 2,161 20 
 drawback on domestic distilled spirits - . 535 04 
 bounty paid on pickled fish - - - - 073 so 
 disbursements for revenue-cutters - - - 6,613 02 
 disbursements for revenue-boats - - - 2,356 74 
 disbursements ill relation to appraisements - " 17,562 44 
 
36 
 
 Doc. No. 13. 
 
 By store account - . - - . . ^4,297 18 
 
 duties refunded on wines - . . . S86 89 
 
 allowances to fishing vessels - - - - 704 00 
 
 costs of suits - - 5,183 37 
 three months' salary to the following officers, viz : 
 
 assistant collector of Jersey - ^^250 00 
 
 surveyor of Albany - - 37 50 
 
 inspector of do - - 273 75 
 
 cash paid the following collectors of the customs, per 
 orders of the Comptroller of the Treasury, with 
 which they have respectively been debited, viz : 
 Seymour Scovill, of Niagara, per rep. 
 
 No. 260 . _ - Si, 000 00 
 
 Thomas Loomis, Sackett's Harbor, 
 
 No. 332 - 500 00 
 
 John P. Osborn, Sag Harbor, No. 432 800 00 
 Jere. Carrier, Cape Vincent, No. 344 1,000 00 
 Abraham Wendell, MichiUmackinac, 
 
 No. 459 - - - 500 00 
 
 Ehas H. Haines, Sandusky, No. 337 456 07 
 J. W.Crawford, New London, No. 374 1,000 00 
 
 561 25 
 
 5,256 07 
 
 amount paid Samuel Miller, superintendent of light- 
 houses, Michigan city, per order of the Comptroller, 
 dated 14th December, 1 836, for which said Miller 
 will be debited ----- 179 38 
 
 amount of the following warrants in favor of the 
 Treasurer, viz : 
 No. 4040, dated 31st December, 1837 ^4,270 78 
 No. 4041, " - 3,918 94 
 
 No. 4098, « " - 780,451 47 
 
 No. 4118, " " - 626,998 08 
 
 No. 4127, " " - 98,000 00 
 
 1,513,639 27 
 
 commission on ^1,678,270 60, at ^ of 1 per cent. - 2,797 12 
 
 duties on merchandise refunded - - - 9,063 34 
 
 discount allowed for the prompt payment of duties - 527 35 
 
 balance due to the United States, viz : 
 
 in uncollected bonds, not due - ^6, 777,101 55 
 in deposite bonds - - - 23,864 12 
 
 in bonds in suit - - - 2,231,220 35 
 
 in cash, including sundry items not 
 
 vet to his credit - - 646,798 54 
 
 9,678,984 56 
 
 ^11,539,080 70 
 
 Treasury Department, 
 
 First .Auditor's Office, May 9,1838. 
 
 Examined and stated by 
 
 JOHN UNDERWOOD. 
 
 Comptroller's Office, Jum 19, 1838. 
 
 THOMAS FERAN. 
 
Doc. No. 13. 
 
 37 
 
 'The balance due from the late collector, per his account 
 
 ending 31st December, 1S37, is - - - ^9,564,582 71 
 
 Add amount of former deficiencies, per last 
 
 Treasury statement - - - $222,468 78 
 
 Deduct the following, credited in this 
 
 statement : 
 Amount deposited 16th May, 
 
 1S37, in Mechanics' Bank - jg5S,000 00 
 Amount deposited 20th May, 
 
 1837, in Bank of America - 40,000 00 
 
 98,000 00 
 
 Expenses of inspectors, char- 
 ged in contingent account, 
 admitted by authority of 
 Comptroller - ' - 252 67 
 
 Amount paid markers in 1837, more than 
 their accruing fees in said year, viz : 
 Amount paid them, being 
 
 ^1,500 each, to four - $6,000 00 
 Deduct amount of their fees, 
 per quarterly returns, in 
 said year - - - 5,550 44 
 
 98,252 67 
 $124,216 II 
 
 449 56 
 
 William M. Price's (district attorney) bill 
 
 of costs, which appears to be principally 
 
 on the bon^s of Nicholas D. C. Moller 
 
 and others, in suit, together with certain 
 
 additional counsel fees, suspended for 
 
 explanation in regard to the condition 
 
 of said bonds, and for the authority for 
 
 paying the counsel fees - - 2,739 74 
 
 Commission uncharged - - - 136 44 
 
 127,541 85 
 
 9,692,124 56 
 
 Deduct amount credited under date of 27th November, 
 1837, as money received from the Treasury, not con- 
 tained in the Register's certificate - - - 13,140 00 
 
 $9,678,984 56 
 
38 
 
 Doc. No. 13. 
 
 It does not appear, on reference to the office of the Secretary, that the 
 appointment of the following measurer and weighers, in 1837, has been 
 authorized, viz : 
 
 WilUam Hagerdown, measurer ; and Louis Loutrel and J. Stevens, 
 weighers. 
 
 Debenture No. 8236^, dated 22d December, 1836, issued a^id paid to 
 J. F. Conant, is not found in the abstract payable of 4th quarter, 1836. 
 
 Treasury Department, 
 
 Register's Office, November 5, 1838. 
 Pursuant to the act of Congress of 3d March, 1797, entitled "An act 
 to provide more effectually for the settlement of accounts between the 
 United States and receivers of public money," I, Thomas L. Smith, Re- 
 gister of the Treasury Department, do hereby certify that the aforegoing 
 are true transcripts from the books and proceedings of the Treasury. 
 
 T. L. SMITH, Register. 
 
 Be it remembered, that Thomas L. Smith, Esq., who certified the fore- 
 going transcript, is now, and was at the time of doing so. Register of the 
 Treasury of the United States ; and that full faith and credit are due to. 
 his official attestations. 
 
 In testimony whereof, I, Levi Woodbury, Secretary of the 
 Treasury of the United States, have hereunto subscribed my 
 [ L. s. ] name, and caused to be affixed the seal of this Department, at 
 the city of Washington, this fifth day of November, in the year 
 one thousand eight hundred and thirty-eight. 
 
 LEVI WOODBURY, 
 
 Secretary of the Treasury. 
 
 (No. 2.) 
 
 Treasury Department, 
 No. 811. First .Auditor's Office, November 10, 1838. 
 
 I have examined and adjusted the accounts of Samuel Swartwout, late 
 collector of the customs for the district of New York, in the State of New- 
 York, commencing January 1 and ending March 28, 1838, and find that 
 he is chargeable with the following sums, viz : 
 
 To balance of his account ending 31st of December, 
 
 1837, per report No. 554 - - - ^$9,678,984 5^ 
 
 dtities on merchandise to March 28, 1838 - - 2,212,132 71 
 
 duties on tonnage - - • - - 189 34 
 
 light-money received - - - - 124 25 
 
 interest received on bonds - - - . 44,103 65 
 
 interest received on woollens - - - 2,219 91 
 
 nett proceeds of unclaimed merchandise - - 2,307 07 
 
 costs of suit recovered .... 306 90 
 
Doc. No. 13. 
 
 39 
 
 To amount of the following warrants on tlie Treasury, 
 viz : 
 
 No. 7542, dated January 16, 
 
 183S - - - Sl5,900 00 
 No. 7549, dated January 18, 
 
 183S - - - 40,000 00 
 
 No. 78 18, dated March 20, 1838 30,000 00 
 
 gS5,900 00 
 Sl2,02f),2()8 39 
 
 I also find that he is entitled to the following credits, viz 
 By payment to inspectors to INIarch 28, 1838 - 
 
 contingent expenses - - _ . 
 
 debentures paid _ - . - - 
 
 drawback on domestic refined sugar 
 drawback on domestic distilled spirits 
 bounty on pickled fish exported - - - 
 
 disbursements for revenue cutters - - - 
 
 disbursements for revenue boats - - - 
 
 disbursements in relation to appraisements 
 diUies on m^Brchandise refunded . - . 
 
 duties on Avines refunded - - - - 
 
 duties on railroad iron refunded - - - 
 
 amount of bonds for duties on rail- 
 road iron cancelled - - ^^28,031 22 
 amount suspended in the 3d quarter 
 of 1837, for want of receipts, now 
 furnished - - - 122,643 40 
 
 # 
 
 amount of costs of suits taxed by the courts 
 discounts allowed for prompt payment of duties - 
 amount of uncollected bonds, and cash transferred to 
 Jesse Hoyt, his successor in office, for which said 
 Hoyt is to be debited and held responsible, per liis 
 receipts, viz : 
 
 Ordinary bonds per list A, not 
 due, per receipt 29th March, 
 1838 - - - $1,934,415 
 
 Extended bonds, per list B - 2,905,458 
 Renewed bonds under fire law, 
 
 per list C - 
 Extended railroad bonds, per 
 list D - - - 
 
 Bonds in suit, per list E 
 General bonds, wines, and spir- 
 its, per Ust F - - 
 
 16 
 97 
 
 927,926 30 
 
 260,278 
 2,302,525 
 
 SO 
 63 
 
 17,306 90 
 
 Cash, per receipt dated March 
 29, 1838 - gl5,000 00 
 
 8,347,911 76 
 
 $69,991 75 
 6,139 57 
 112,767 S3 
 616 75 
 57 44 
 
 20 00 
 6,739 11 
 2,482 22 
 
 17,125 70 
 11,889 99 
 53 10 
 
 21 8(3 
 
 150,674 62 
 16,509 35 
 887 44 
 
Doc. No. 13. 
 
 Cash at sundry 
 times, per re- 
 ceipts and ab- 
 stracts - ^8,229 94 
 
 ^23,229 94 
 
 By amount received of duties on merchandise, together 
 with costs decided by the court to have been ille- 
 gally exacted, refunded by orders from the Comp- 
 troller, viz : 
 
 Amount of duties - - ^?>7,706 97 
 
 Amount of costs - - 638 77 
 
 By amount paid the following collectors, per orders of 
 the Comptroller, for which they have been respec- 
 tively debited, viz : 
 
 Andrew Mack, of Detroit, per 
 
 report No. 377 - - $2,000 00 
 
 Thomas Loomis, Sackett's Har- 
 bor, per report No. 372 - 500 00 
 
 John P. Osborne, Sag Harbor, 
 
 per report No. 432 - - 1,300 00 
 
 Seymour Scovell, Niagara, per 
 report No. 458 - - 1,000 00 
 
 George W. Charles, Camden, 
 
 per report No. 621 - - 390 00 
 
 Jere. Carrier, Cape Vincent, per 
 
 report No. 508 - - 1,300 00 
 
 Abraham Wendell, Michili- 
 
 mackinac,per report No. 459 877 00 
 
 EUas H.Haines, Sandusky, per 
 report No. 541 - ' - 338 30 
 
 Elias H. Haines, being part of 
 the amount paid per order of 
 the Comptroller, 22d Febru- 
 ary, 1838, for which said 
 Haines will be debited - 50 00 
 
 By amount of the following 
 
 warrants in favor of the 
 
 Treasurer, viz : 
 
 
 
 
 
 No. 4193,dated March 31,1838 
 
 $2,210 26 
 
 4204, 
 
 a 
 
 a 
 
 31, 1838 
 
 50,635 65 
 
 4824, 
 
 u 
 
 June 
 
 30,1838 
 
 4,110 77 
 
 4325, 
 
 u 
 
 a 
 
 30, 1838 
 
 5,185 61 
 
 4326, 
 
 
 66 
 
 30, 1838 
 
 1,836 07 
 
 4353, 
 
 u 
 
 (6 
 
 30, 1838 
 
 150 00 
 
 4354, 
 
 u 
 
 6( 
 
 30,1838 
 
 2,966 24 
 
 4355, 
 
 a 
 
 66 
 
 30,1838 
 
 1,108 12 
 
 4356, 
 
 i( 
 
 66 
 
 30,1838 
 
 98 56 
 
 4357, 
 
 u 
 
 66 
 
 30,1838 
 
 100 00 
 
 4380, 
 
 i( 
 
 July 
 
 6, 1838 
 
 1,789,084 60 
 
 4390, 
 
 a 
 
 66 
 
 26, 1838 
 
 265 9S 
 
 §8^71,141 70 
 
 8,345 74 
 
 7,755 30 
 
Doc. No. 13. 41 
 
 No. 4391, datedJiily 26, IS3S i$915 12 
 
 4392, ^* 26,1838 6,543 05 
 
 ^1,865,270 03 
 
 By commissions on ^2,195,545 51, at -} of 1 per cent. - 3,659 24 
 
 And that the balance due to the United States on the 
 
 29th day of March, 1838, amounted to - - 1,374,119 65 
 
 ^^12,026,268 39 
 
 As will appear from the statement and accounts herewith transmitted 
 for the decision of the Comptroller of the Treasury thereon. 
 
 J. MILLER, First Jiuditor, 
 
 James N. Barker, Esq., 
 
 Comptroller of the Treasury. 
 
 Treasury Department, 
 First Comptroller's Office, November 10, 1838. 
 Admitted and certified. 
 
 J. N. BARKER, Comptroller. 
 
 T. L. Smith, Esq., 
 
 Register of the Treasury. 
 
 Treasury Department, 
 
 Register's Office, November 10, 1838. 
 Pursuant to the act of Congress of March 3, 1 797, entitled " An act to 
 provide more effectually for the settlement of accounts between the Uni- 
 ted States and ^^ceivers of public moneys, I, Thomas L. Smith, Register 
 of the Treasury Department, do hereby certify that the aforegoing is a 
 true transcript from the books and proceedings of the Treasury. 
 
 T. L. SMITH, Register. 
 
 Be it remembered, that Thomas L. Smith, Esq., who certified the afore- 
 going transcript, is now, an^ was at the time of doing so. Register of the 
 Treasury of the United States ; and that full faith and credit are due to his 
 official attestations. 
 
 In testimony whereof, I, Levi Woodbury, Secretary of the Treasury of 
 the United States, have hereunto subscribed my name, and 
 |- -| caused to be affixed the seal of this Department, at the city of 
 * Washington, this tenth day of November, in the year of our 
 Lord eighteen hundred and thirty-eight. 
 
 ' LEVI WOODBURY, 
 Secretary qf the Treasury. 
 
42 Doc. Xo. 13. 
 
 (No. s. ) 
 
 Statement made out from the rccoi'ds of the custom-house at Neiv York 
 and from the statement of Mr. PhiUips, the assistant cashier, so as 
 to exiiibit, in each successive quarter during the term of the late col- 
 lector, Samuel Sivartwout, the sums ivhich were withdraivn from the 
 public moneys under his charge. 
 
 1st quarter, 1830 — 
 Tonnage duty received, not debited in casli account - §443 64 
 
 2d quarter, 1830 — 
 Tonnage duty received, not debited in cash account - 30 44 
 
 
 474 
 
 08 
 
 JQ quaiier, loou — 
 
 
 
 Tonnage duty received, not debited in cash account 
 
 148 
 
 26 
 
 
 622 
 
 34 
 
 Oil quciiier, looi — 
 Tonnage duty received, not debited in cash account 
 
 
 
 86 
 
 61 
 
 
 708 
 
 95 
 
 4in quaiter, looi — 
 
 
 
 Tonnage duty received, not debited in cash account 
 
 459 
 
 92 
 
 
 1,168 
 
 87 
 
 4(1 quariei, looz — 
 
 
 
 Forfeitures received for U, S., not paid over in cash accoiuit 
 
 2,577 
 
 93 
 
 
 3,746 
 
 80 
 
 3d quarter, 1832 — 
 
 
 
 Forfeitures received for U. S., not paid over in cash account 
 
 1,946 
 
 ol 
 
 
 5,693 
 
 41 
 
 4th quarter, 1832— 
 
 
 
 Forfeitures received for U. S., not paid over in cash account 
 
 25,107 
 
 92 
 
 
 30,801 
 
 33 
 
 1st quarter, 1833 — 
 
 
 
 Forfeitures received for U. S., not paid over in cash account 
 
 374 
 
 35 
 
 
 31,175 
 
 68 
 
 2d quarter, 1833— 
 
 
 
 Forfeitures received for U. S.,not paid over in cash .account 
 
 1,612 
 
 64 
 
 Tonnage duty received, not debited in cash account 
 
 823 
 
 17 
 
 
 33,611 
 
 49 
 
 4th quarter, 1833 — 
 
 
 
 Forfeitures received for U. S., not paid over in cash account 
 
 1,687 
 
 05 
 
 35,298 54 
 
Doc. No. 13. 
 
 43 
 
 3d quarter, 1834 — 
 
 Forfeitures received for U. S., not paid over in cash account ^299 55 
 Treasury warrant received August 22, 1833, not debited 
 
 in cash account - - - 7,637,21 
 
 43,235 30 
 
 4th quarter, 1834— 
 Forfeitures received for U. S., not paid over in cash account 873 54 
 
 Cash withdrawn, (P.) - - - 6,261 20 
 
 50,370 04 
 
 2d quarter, 1835 — 
 
 Treasury warrant received May 2, 1835, not debited in 
 
 cash account - - . ' . 21,895 15 
 
 Treasury warrant received June 22, 1835, not debited in 
 
 cash account - - - 9,707 69 
 
 Cash withdrawn, (P.) - - - 2,500 00 
 
 84,472 88 
 
 3d quarter, 1835 — 
 Cash withdrawn, (P.) - - - 15,600 00 
 
 Cash drawn to pay expenses of ofRce, more than amount 
 of same, not debited in cash account 
 
 101^322 06 
 
 4th quarter, 1835 — 
 Cash withdrawn, (P.) 
 Forfeitures received for U. S., not paid over in cash account 5,343 53 
 Tonnage duty received, not debited in cash account - 279 35 
 
 Cash drawn to gay expenses of office, more than amount of 
 same, not debited in cash account - - 4,516 75 
 
 137,061 69 
 
 1st quarter, 1836— 
 Cash " retained for refunding merchants," not debited in 
 
 cash account - - - - 80,769 53 
 Cash drawn to pay expenses of office, more than amount of 
 
 same, not debited in cash account - - 602 32 
 
 Cash withdrawn, (P.) - - - 33,200 00 
 
 251,633 54 
 
 Deduct for correction of tonnage duty - - 482 01 
 
 251,151 53 
 
 2d quarter, 1836 — 
 Cash drawn to pay expenses of office, more than amount of 
 
 same, not debited in cash account - - 2,963 82 
 
 Cash withdrawn, (P.) - - - 44,541 00 
 
 298,656 35 
 
44 
 
 Doc. No. 13. 
 
 3d quarter, 1836— 
 €ash drawn to pay expenses of office, more than amount of 
 
 same, not debited in cash account 
 Cash withdrawn, (P.) 
 
 ig7,8Sl IS 
 9,000 00 
 
 4th quarter, 1S36 — 
 Cash drawn to pay expenses of office, more than amount of 
 
 same, not debited in cash account 
 Cash withdrawn, (P.) 
 
 315,437 48 
 
 Deduct for correction of tonnage 
 
 1st quarter, 1837 — 
 Bonds falling due in this quarter not accounted for 
 Cash to pay expenses of office, more than amount of same, 
 
 not debited in cash account 
 Cash withdrawn, (P.) 
 
 2d quarter, 1837 — 
 Bonds falling due in this quarter not accounted for 
 Cash drawn to pay expenses of office, more than amount of 
 
 same, not debited in cash account 
 €ash withdrawn, (P.) 
 
 3d quarter, 1837 — 
 Bonds falling due in this quarter not accounted for 
 Cash drawn to pay expeiises of office, more than amount of 
 same, not debited in cash account 
 
 4th quarter, 1837 — 
 Bonds falling due in this quarter not accounted for 
 Cash to pay expenses of office, more than amount of same, 
 not debited in cash account - - - 
 
 1st quarter, 1838 — 
 Bonds falhng due in this quarter not accounted for 
 Cash to pay expenses of office, more than amount of same, 
 not debited in cash account - - . 
 
 Amount of bonds, together with the foregoing, required to 
 make up the balance, (^646,754 83,) per general account 
 of bonds at the time the transfer was made to his succes- 
 sor, the particulars of which cannot be ascertained until a 
 thorough examination of the bond account shall be made 
 from the commencement 
 
 10,187 35 
 11,100 00 
 
 336,724 83 
 6 14 
 
 336,718 69 
 
 497,335 32 
 
 7,349 96 
 35,400 00 
 
 876,803 97 
 106,218 42 
 
 6,105 17 
 10,400 00 
 
 999,527 56 
 2,126 37 
 
 1,007,703 43 
 5,619 82 
 3,632 07 
 
 1,016,955 32 
 2,504 28 
 9,854 17 
 
 32,950 62 
 
 1,062,264 39 
 
Doc. No. 13. 
 
 45 
 
 Add to the above, cash in hand, as per late 
 collector's cash account to 2Sth March, 
 1S38 - - - 201,09(i 40 
 
 Deduct this amount, paid subsequently to his 
 
 successor, to meet " protests" - 8,229 94 
 
 192,866 46 
 
 Balance of his cash account of deposites to 
 
 meet unascertained duties - - 164,010 60 
 
 356,877 06 
 
 Deduct from this amount of sums withdrawn 
 by the late collector, as per Mr. Phillips's 
 statement , included in the above state- 
 ment, and marked P. - - 193,602 20 
 
 163,274 86 
 
 Add for errors - 166 44 
 
 163,441 30 
 
 1,225,705 69 
 
 Add amount of suspensions in his accounts at the Treasury, 
 for the greater part of which he will receive credit, as 
 soon as the accounts shall be adjusted - - 148,413 96 
 
 Balance due, per Treasury statement ^1,374,119 65 
 
 New York, Novejnbei' 15, 1838. 
 
 JOHN UNDERWOOD. 
 
 (No. 4.) 
 
 Emoluments, retained in suspense account. 
 
 Cash withdrawn to pay expenses of office, more than the amount of 
 same, as exhibited by Mr. Swartwout's own accounts, and for which dif- 
 ference his cash account has never since been debited — 
 For the year 1835 - - - - 25 
 
 For the year 1836 - - - - 30,788 29 
 
 For the year 1837 - - - - 23,134 88 
 
 ■ 560,291 42 
 
 Chargeable as follows : 
 
 July 1, 1835 - - . 1^249 18 
 
 October 1, 1835 - - . . 4,516 75 
 
 January 2, 1836 - 602 32 
 
 April 1, 1836 - . . . 2^963 
 
 July 1, 1836 . . - . 7JS1 13 
 
 October 1, 1836 - - . _ 10,187 35 
 
 January 2, 1837 - 7,349 96 
 
46 Doc. No. 13. 
 
 April 1, 1S37 - - . - ^6,105 17 
 
 July 1, 1837 .... 6,049 50 
 
 October 1, 1S37 - 3,632 07 
 
 January 2, 1838 - - - - 9,854 17 
 
 ^^60,291 42 
 
 Tonnage duty received^ cash account not debited, retained in suspense 
 
 account. 
 
 1st quarter, 1830 - - - . ^443 64 
 
 2d quarter, 1830 - - - • - 30 44 
 
 3d quarter, 1830 - - - - 148 26 
 
 3d quarter, 1831 - - - - 86 61 
 
 4th quarter, 1831 - - - - 459 92 
 
 2d quarter, 1833 - - - - 823 17 
 
 4tli quarter, 1835 - - - - 279 35 
 
 ^2,271 39 
 
 Deduct the following, debited to cash account, for correction 
 of said duty : 
 
 1st quarter, 1836 - - - - 482 01 
 
 4th quarter, 1836 - - - - 6 14 
 
 488 15 
 
 ^1,783 24 
 
 Cash account credited 26th March, 1836, for this sum 
 "retained for refunding to merchants;" which sum Avas 
 never appUed to that purpose, nor restored to debit of 
 cash, but retained in the suspense account - - ^80,769 53 
 
 Treasury warrants. 
 
 The following received from the Treasury, cash account never debited 
 therewith, but the same were retained in the suspense account: 
 
 Warrant received August 23, 1834 - - ^7,637 21 
 
 Warrant received May 2, 1835 ... 21,895 15 
 
 Warrant received June 22, 1835 - - - 9,707 69 
 
 ^39,240 05 
 
 United States portion of forfeitures received, for which cash account was 
 never debited, but the same retained in the suspense account, viz : 
 
 In 2d quarter, 1832 - - - $2,577 93 
 
 In 3d quarter, 1832 - - - 1,946 61 
 
 In 4th quarter, 1832 - - - 25,107 92 
 
 In 1st quarter, 1833 - - - 374 35 
 
 In 2d quarter, 1833 - - - 1,612 64 
 
 In 4th quarter, 1833 - - - 1,687 05 
 
Doc. No. 13. 
 
 47 
 
 In 3d quarter, 1834 
 111 4th quarter, 1834 
 In 4th quarter, 1835 
 
 ^299 55 
 873 54 
 5,343 53 
 
 i539,S23 12 
 
 ^60,291 42 
 1,783 24 
 80,769 53 
 39,240 05 
 39,823 12 
 
 ^221,907 3() 
 
 (No. 5.) 
 
 New York, Noveynher 8, 1838. 
 Dear Sir : As far as m}^ memory serves me, in regard to the difficukies 
 of Mr. Swartwout, I should say that they began not long after his appoint- 
 ment as collector, and that, from that period, he has continued to draw 
 sums from time to time ; that my assistant (Mr. PhiUips) and myself have 
 held frequent conversations with him respecting the sums of money which 
 he had received, and that we often, when he applied to us, urged him 
 to endeavor to raise money elsewhere, if lie possibly could, and not 
 to draw any more from the bank ; that, about four years since, when we 
 agaui spoke to him on the subject of the amounts we supposed he had re- 
 ceived, he requested us to have an interview with him at his house ; that 
 we met him agreeably to appointment, and that lie then assured us, as he 
 had done frequently before, that lie did not dou1)t that, before many months, 
 the speculations ne had entered into would result in such a way as to en- 
 able him to pay all up. From that period we occasionally called his at- 
 tention to the balance due, until the period of my leaving for Canada, (the 
 4th of August.) Mr. Swartwout sailed on the 16th of August. 
 I am, with ^reat respect, your obedient servant, 
 
 HENRY OGDEN. 
 
 Henry D. Gilpin, Esq., 
 
 Solicitor of the. Treasury, 
 
 (No. 6.) 
 
 New York, November 9, 1838. 
 
 Sir : Mr. Swartwout came into oflice, as collector of the port of New 
 York, on the 1st of May, 1829 ; and, as far as my memory serves, but a few 
 months had elapsed before he commenced drawing money for his private 
 uses, which he continued for a period of nearly nine years, without any 
 great intermission. 
 
 It is necessary, in order to make myself understood, that I should state 
 the manner in which the business of the custom-house was conducted in 
 respect to tlie financial concerns with the Branch Bank, and afterwards 
 
48 
 
 Doc. No. 13. 
 
 with tlie three deposite banks, namely, the Mechanics', Manhattan, and 
 America, (the receiving banks for the bonds for duties due the United 
 States — the Branch Bank from 1st May, 1829, to 7th October, 1833 : and 
 the deposite banks from that period to the 16th May, 1837, (the time of 
 their suspension of specie payments.) 
 
 The bonds and the records, being completed at the custom-tTouse, were 
 delivered to the banks, with a statement of the amount, &:c. of each, for 
 which a receipt was given by the cashier (with whom they were placed) 
 for the amount received. This was usually done about thirty days pre- 
 vious to maturity, when it became the business of the bank to notify the 
 principals of the date when payable. This being done, the amount col- 
 lected daily would be placed to the credit of S. Swartwout, and subject to 
 his drafts, without particularizing the purpose for which they were 
 drawn, (whicli v/as the invariable practice ;) and the same was always 
 the case in regard to all moneys collected through the banks on account 
 of customs during the period before stated, and he availed himself of it as 
 lie required. 
 
 After the passage of the law which required that all sums of ^200 and un- 
 der, and all duties on woollens should be cash, by directions from the Treas-^ 
 ury Department it was ordered that the amount should be paid direct to the ^\ 
 bank instead of the custom-house, which was done by giving the importer 
 a certificate, which was by him taken to the bank, and there paid, and the 
 signature of the receiving officer to the certificate, returned to the custom- 
 house, was authority for his receiving apermit for his goods,and the amount 
 so collected daily placed to the credit of S. Swartwout, and subject to his 
 drafts as before. 
 
 Independent of the bonds, &c. collected at the banks, a large amount of 
 money was received at the custom-house on deposite for duties on mer- 
 chandise paying a specific rate of duty, which was considered in suspense 
 until the actual amount to which it was liable was ascertained, and the 
 settlement with the parties making the deposite, which, in a great many 
 instances, did not take place for twelve months, and frequently longer, 
 which placed a large amount at the disposal of the collector, as the duties 
 on deposite were not placed to the credit of the United States until the 
 merchant had made a settlement. As the collections made by the banks 
 up to 3 o'clock do not appear on the books of the custom-house until the 
 following day, consequently, in making up the weekly account for the 
 Treasury Department to 3 o'clock on Saturday, the amount received on 
 Saturday would not appear until the following week, when the same oc- 
 ciuTcnce would take place in respect to that week, and so continue on. 
 
 By reference to the weekly returns made to the Treasury Department, 
 it will be seen that large amounts were frequently retained under the head 
 of "amount due the United States to be carried to next return," which 
 accounts have the signature of Mr. Swartwout, and, in many instances, 
 would not be forwarded until Tuesday, in order that the collections of 
 Saturday and Monday might })lace him in funds to make the transfer from 
 his account to that of the Treasurer of the United States. 
 
 Respectfully, your obedient servant, 
 
 J. PHILLIPS. 
 
 II. D. Gilpin, Esq., 
 
 Solicitor of the Treasury, 
 
Doc. No. 13. 
 
 43 
 
 (No. 7.) 
 
 New York, Noveinber 12, 1838. 
 
 Sir : Agreeable to request made by yourself as to the manner of con- 
 ducting the business at the custom-house, in comparison with the former 
 mode, I have to state that Mr. Hoyt, in coming into otiicc, adopted a 
 course which, in my opinion, is every way calculated to ensure a safe 
 collection of the revenue, and a prompt discharge of duty by every one 
 connected 'with the customs, and more particularlyjas he is, as far as 
 practicable, endeavoring to make himself acquainted with the business 
 of his subordinates generally. 
 
 As all the receipts for customs are now collected through the custom- 
 house direct, I will give a statement of what he has required of me, 
 being the person by whom all moneys are received and disbursed. 
 
 Every morning my book containing in detail every transaction of the 
 previous day is examined by the auditor, and I then furnish the col- 
 lector with a condensed account of the receipts, classed under the heads of 
 ^'amount received for bonds," '''other items," "cash on hand previous day 
 brought forward,^' " ^^//.s^/^y'.s^we??/-?," "amount paid debentures," " Treas- 
 ury notes," "other items," "cash on hand, and weekly account placed to 
 credit of Treasurer of United States," which amount is subject to drafts of the 
 Treasurer only ; also, an account of moneys deposited for duties not as- 
 certained, and amount of duties on deposite settled. As respects the pay- 
 ment of the bonds, I am ignorant of any individual's liability until he 
 comes for the purpose of discharging it, when I send to the auditor (in 
 whose possession it is) for his bond, which is entered in a book in his de- 
 partment ; and, consequently, any error in my accounts would be ap- 
 parent the following day. 
 
 The next item of receipts is cash duties, which are received after 
 having been examined and signed by the naval officer, who retains a 
 counterpart of the entry; and upon the final liquidation of all the importa- 
 tions by each vessel in the collector's office, any omission on the part 
 of the collector's office would be discovered on comparison with the naval 
 office accounts. 
 
 All the moneys received are paid by me to the collector daily, and are 
 imder his sole control. On Saturday I furnish him with an account of the 
 amount in his hands available, which I am enabled to do irom my books; 
 and he th^n places a certain sum to the credit of the Treasurer of the 
 United States, who is advised of the same, and is subject to his drafts 
 only; and the amount so placed is generally within twenty-five thousand 
 dollars of the amount in his possession, with the exception of that on de- 
 posite for duties not yet ascertained, which is not placed to the credit of 
 United States until setdemcnt with the parties making the deposite. 
 
 The collector keeps, through his secretary, a private account of all the 
 money transactions from statements furnished him, for his own informa- 
 tion ; and when the auditor has completed his weekly return for the 
 Treasury Department, if, on comparison witli the accounts furnished by 
 me, they are found to be correct, he signs, and forwards them. By this 
 method, occasional errors are detected, and corrected forthwith, which, 
 under the former mode would not transpire until the final settlement of 
 the collector's accounts. On Saturday, after I have furnished him with 
 an estimated" amount of funds available, he advises the Treasurer of the 
 4 
 
Doc. No. 13. 
 
 .^^Dioiint placed to the credit of the United States, which appears in the 
 weekly account forwarded on Monday ; thus anticipating the former mode 
 of transferring the money two or three days. 
 
 He is also advised of the amount of bonds payable each day, of the 
 amount of Treasury jiotes cancelled, and, generally, every thing of a 
 nature calculated to inform him of his liabilities. 
 
 1 do not find myself capable of suggesting any alteration in the mode of 
 managing the public funds, different from that now pursued. It is simple 
 in its operations, and one least calculated to create a multiplicity of agents, 
 by which the public money might be endangered. 
 
 In all payments made by me, they are on the authority of the auditor, 
 through whom all bills must pass. 
 
 Very respectfully, your obedient servant, 
 
 J. PHILLIPS. 
 
 H. I). Gilpin, Esq. 
 
 (No. 8.) 
 
 Custom-House, New York, 
 
 ^^iidilor's Office, November 16, 183S. 
 
 Sir ; Having been called upon by you to state my knowledge of the 
 ■Situation of the accounts of Samuel Swartwout, late collector, and to ren- 
 der such information as I possessed in regard to the amount due by him to 
 Jhe United States, I have to observe that, as auditor of the custom-house, 
 which office I have held from the 1st of July, 1836, the adjustment of the 
 accounts devolved on me, and that I carried forward the balance from 
 preceding quarters, deeming it correct. 
 
 In the month of June, 1837, being engaged in proving the account of 
 bonds paid for the quarter ending the 31st of March of that year, I found 
 Uiere was a large discrepancy between the bonds pa^^able and bonds 
 paid, and that the latter fell short of the former about five hundred 
 thousand dollars. This circumstance I mentioned to Mr. Phillips, the as- 
 sistant casliier, whose office it is to keep the cash-book, and was informed 
 by him that his book contained the record of all the bonds paid to the 
 Government in that quarter. Upon this reply I accordingly closed the 
 lK>nd account as it existed ; and the banks having previously suspended 
 specie payments, and the troubles in the mercantile community being 
 Tery disastrous, 1 supposed that the payment of all the remaining bonds 
 was suspended. 
 
 Mr. Swartwout, then collector, had received instructions from the 
 Treasury Department to allow an extension of credit upon all bonds unpaid, 
 and to transfer them for extension to the district attorney, until the Govern- 
 ment should decide what further course was necessary to be pursued. 
 Congress, having then been convened by the President to legislate on 
 these matters, on the 16th of October, 1S37, enacted a law authorizing 
 an extension of credit of nine months, from the date of maturity, upon alt 
 bonds given prior to the passage of the act, and which were then un- 
 paid. The number of these bonds was upwards of ten thousand, and 
 they exceeded in amount five millions of dollars. No suspicion existed 
 with me that any portion of these bonds had been paid, and the money 
 3^bstracted. 
 
Doc. No. 13. 
 
 51 
 
 When Mr. Swartwout's term of office expired, it became necessary to 
 make a thorough examination of all outstanding bonds, and to render 
 abstracts for the deUvery of the same to his successor. Tiiis work was 
 completed, after much labor, in the month of August last ; and when the 
 total amount was ascertained, it was found to fall short of the amount 
 appearing due by the books of the office by six hundred and forty-six 
 thousand dollars. This alarming circumstance I mentioned to the cashier, 
 Mr. Ogden, and requested him to communicate the ft^ct to Mr. Swart- 
 wout. On the following day the cashier observed to me that I had better 
 inform Mr. Swartwout myself of the condition of the bonds. I at once 
 did so. He seemed greatly surprised, and remarked that it must be impos- 
 sible that so large a deficiency could exist, and requested that the account 
 might be re-examined. It was accordingly re-examined, and every bond 
 found paid by the records of the office was marked ofl^ Still the same 
 deficiency existed. A list was then prepared of all the bonds unchecked 
 and unaccounted for, and was placed on file in the office. Prior to this, 
 and during the re-examination, Mr. Swartwout sailed for England. 
 
 I afterwards proceeded to close all his accounts, and to prepare a final 
 account current with the Treasury, when there appeared to be due from 
 him to the United States one million two hundred and twenty-five thou- 
 sand dollars. When this result was finally ascertained, I informed Mr. 
 Hoyt, the present collector, that his accounts would be delayed in conse- 
 quence of great discrepancies in Mr. Swartwout's accounts. 
 
 He at once desired to know what these discrepancies were, and asked 
 to see a statement of them. Such I accordingly prepared, and submitted 
 to him, making a memorandum of the date thereof, which was on the 
 31st of October last. 
 
 In consequence of this matter the collector had an interview with the 
 cashier and assistant cashier, and learned from the latter that a large 
 number of bon^ had been paid, and the money received by Mr, Swart- 
 wout ; of which bonds, he, the assistant cashier, had taken a list, and the 
 samo was then in his possession. That list the assistant cashier handed 
 to me, and I herewith transmit it for your examination. The list is in 
 the handwriting of Mr. Phillips, but it does not contain all the bonds 
 missing. 
 
 A statement of the items constituting the whole balance due by Mr. 
 Swartwout has been furnished to Mr. Underwood, of the Treasury De- 
 partment, and for the particulars of wliich I have to refer you to him, 
 being unable to give any more light upon tlie subject than merely to 
 state that such do exist, unless some unaccountable errors have been made 
 in the accounts. 
 
 My positive knowledge of these discrepancies, by statements made 
 upon my own examination, was comnumicated to the present collector in 
 order that he might be aware of tiie exact condition of affairs, and take 
 such measures for bringing his own accounts and those of Mr. Swart- 
 ,wout to a close, ready for transmission to the Treasury, as he should 
 deem necessary and proper. 
 
 I remain, respect full v, vour obedient servant, 
 
 J. A. FLEMING, Auditor. 
 
 Henry D. CnLPix, Esq., 
 
 Solicitor of t/ic Trcdsurij. 
 
52 Doc. No. 13. 
 
 (No. 9.) 
 
 A statement of such sums as I have been enabled to ascertain from the 
 old check-books in the office as were drawn by Mr, Swartwout Jrom 
 the public depositefor his own use. 
 
 1834, November 20 20 
 
 1835, June 20 - - - - " " ^,500 00 
 
 1835, July 2 f 2 
 
 1835, August 22 5,000 00 
 
 1835, September 9 - ----- 3, 000 00 
 
 1835, September 11 2,5u0 00 
 
 1835, September 29 - - . - - - YZ Z 
 
 1835, October 7 ' " ^,500 00 
 
 1835, October 12 - 2,500 00 
 
 1835, October 23 ^'000 0° 
 
 1835, October 24 ----- " °° 
 
 1835, November 5 - - - " " 6, 500 00 
 
 1835, November 7 00 
 
 1835, November 9 - - - - - " ^,000 00 
 
 1835, November 10 5,500 00 
 
 ,ooe n,,„„„,l,<>,- in - . - - - i,lUU uu 
 
 1835, December 10 
 
 2,500 00 
 
 00 
 00 
 
 1836, February 3 ----- i'<;nnnn 
 
 183(i, February 27 - - - - - " Y^IZ 
 
 1836, March 1 - Ymo Z 
 
 1836, March 7 "° 
 
 1836, March 17 - ^-^"^ 
 
 1836, March 17 - - - - " " ' 
 
 1836, March .23 - - . - - " " 
 
 1836 March 27 ®'5°° °" 
 
 Ico ' I 1 , - - - 12,000 00 
 
 1S36, Apn 1 - - - _ 
 
 1836, April 2 - - - ' 
 
 1836, May 3 
 
 1836, May 4 - .- - _ _ 
 
 1836, May 7 - - - ' 
 
 1836, May 20 - - - " ^ ^ ^^^J 
 
 1836, May 20 - - - " ' 
 1836, May 24 
 
 1836, May 27 - - - _ _ 3^ „ 
 
 1836, .Tu y 4 - - - _ _ 2 QOO 00 
 
 1836, July 15 - - - _ 4 000 00 
 1836, July 16 4^000 00 
 
 1836, October 22 - - - ^'^^^ 
 
 1336, October 24 - - - - " ^'^^^ 
 
 1836, November 10 - - " ■ "'^^q 
 
 1836, November 14 - - ■ ' 2',000 CO 
 
 1836, December 17 - - _ _ _ ^ ^0 
 
 1837, January 4 - - - _ _ 2,000 00 
 1837, January 23 - - - _ _ _ ^' 
 1837, March - - - _ _ _ 6,000 00 
 1837, March - - - _ _ 00 
 1837, March 13 - - " ' 
 
Doc. No. 13. 
 
 53 
 
 1837, March 17 
 1837, March 23 
 1837, March 25 
 1837, April 17 
 1837, June 3 
 1837, June 6 
 1837, June 10 
 1837, June 23 
 
 5^4,000 00 
 
 3,500 00 
 2,900 00 
 3,200 00 
 1,500 00 
 1,700 00 
 1,000 00 
 3,000 00 
 
 ^193,602 20 
 
 The above statement has been taken from the old check-books. I have 
 not, however, been able to find that includmg the checks from June, 1830, 
 to December, 1831. 
 
 These sums I knew particularly to have been used in the manner 
 stated, from marks made by me in the checks. They are not, however, 
 to be understood as embracing all the moneys that were appropriated by 
 Mr. Swartwoui. He was, as I have stated, in the habit of taking money 
 and replacing it, so that it is now impossible to trace it out or give a par- 
 ticular account of each sum. This memorandum is as full as I can now 
 make out, from my examination of these books. In the earUer period of 
 these transactions, 1 was not in the habit of noting the checks used by Mr. 
 Swart wo ut, and cannot therefore refer to them as accurately as I caa 
 subsequently to 1834. 
 
 J. PHILLIPS. 
 
54 
 
 Doc. No. 13. 
 
 (No. 10.) 
 
 Copy of the statement in the handwriting of Mr. Fhillij^s. the assist"^ 
 ant cashier, (referred to hy Mr. Fleming in his letter of November 
 16, 1838,) being the list kept by him of a number of bonds which had 
 been paid, and the money received by Mr. Swartwout. 
 
 The portions of the following statement included within brackets, [ ] were in pencil in the original. 
 
 
 
 n.i 
 
 
 
 
 Jan'ry 
 
 11 
 
 J. Gelion & Co. 
 
 
 20,637 
 
 ;^265 98 
 
 6i 
 
 20 
 
 Chassuines &. Paillet 
 
 
 20,934 
 
 213 68 
 
 C( 
 
 12 
 
 J. Gehon & Co. 
 
 
 20,635 
 
 251 46- 
 
 U 
 
 13 
 
 Foster & Netchie 
 
 
 20,613 
 
 136 36 
 
 a 
 
 12 
 
 Wadsworth & Smith 
 
 S. 
 
 9,953 
 
 117 88 
 
 a 
 
 17 
 
 J. Deving^ _ . .. 
 
 
 20,771 
 
 109 80 
 
 
 20 
 
 P. J. Biijac 
 
 
 21,073 
 
 217 88 
 
 a 
 
 20 
 
 G. Davis - - - 
 
 S. 
 
 9,983 
 
 499 90 
 
 u 
 
 17 
 
 B. Blanc 
 
 
 20,443 
 
 277 90 
 
 
 17 
 
 F. Victor & D. 
 
 
 20,457 
 
 303 96 
 
 
 20 
 
 J. M. Jacquiline 
 
 
 20,711 
 
 516 72 
 
 
 17 
 
 J. Napier - - - 
 
 
 20,459 
 
 135 92 
 
 U 
 
 20 
 
 .T Bevlard. ir. - 
 
 s. 
 
 9,987 
 
 351 26 
 
 u 
 
 IS 
 
 IVfastei's IVlarkoe. & Co 
 
 
 20,721 
 
 512 50 
 
 u 
 
 20 
 
 GnndbilP, & Co 
 
 
 21,001 
 
 266 26 
 
 ii 
 
 20 
 
 J. Webstur & Co. 
 
 
 21,313 
 
 130 75 
 
 ib 
 
 20 
 
 O Calemard & Co 
 
 
 20,942 
 
 192 92 
 
 u 
 
 18 
 
 S. Broome & Co. 
 
 s. 
 
 9,947 
 
 322 00 
 
 u 
 
 20 
 
 T^pvaisiTip<? Rj BnP7ai*d - - 
 
 
 21,041 
 
 165 66 
 
 u 
 
 
 CoIpv & Smith 
 
 
 20,741 
 
 136 52 
 
 a 
 
 13 
 
 Do. 
 
 
 20,451 
 
 267 77 
 
 
 17 
 
 Do.' 
 
 
 20,828 
 
 134 00 
 
 u 
 
 12 
 
 W B Bend 
 
 
 20,261 
 
 108 70 
 
 ii. 
 
 
 Do 
 
 
 20,259 
 
 186 04 
 
 a 
 
 1 Q 
 
 T? Vnnflpwatpr ■» 
 
 XV. V U.XXLIC/ W Clival ' 
 
 
 20,946 
 
 261 80 
 
 u 
 
 17 
 
 Wright & Co. - 
 
 
 20,958 
 
 801 16 
 
 a 
 
 20 
 
 E. Cauldwell - 
 
 
 20,950 
 
 111 20 
 
 ^^ 
 
 17 
 
 E. & C. G. Fehr & Co. - 
 
 
 20,429 
 
 1,494 68 
 
 
 18 
 
 Do. - - - 
 
 
 20,431 
 
 286 84 
 
 a 
 
 20 
 
 B. D. Ivernoes - 
 
 
 20,713 
 
 139 71 
 
 a 
 
 17 
 
 F. Gebhard 
 
 
 20,479 
 
 192 88 
 
 
 14 
 
 Taylor, Little, & Co. - 
 
 
 21,919 
 
 150 85 
 
 ii 
 
 10 
 
 Do. - - - 
 
 
 20,263 
 
 598 50 
 
 u 
 
 10 
 
 Do. - - - 
 
 
 20,265 
 
 382 2a 
 
 ii 
 
 7 
 
 Hinschen & Urquhart - 
 
 
 20,615 
 
 436 30 
 
 a 
 
 7 
 
 C. Graeb & Victor 
 [2.] 
 
 
 20,493 
 
 1,739 40 
 [12,417 34] 
 
 a 
 
 18 
 
 A. Legaux & Plunkett - 
 
 
 21,529 
 
 144 59 
 
 6i 
 
 18 
 
 Do. - - - 
 
 
 20,535 
 
 236 91 
 
 iC 
 
 20 
 
 H. Jessop 
 
 
 20,866 
 
 138 87 
 
 66 
 
 10 
 
 A. & S. Willets 
 
 
 20,185 
 
 310 71 
 
13 
 10 
 20 
 IS 
 20 
 11 
 10 
 17 
 14 
 18 
 19 
 IS 
 18 
 20 
 15 
 20 
 17 
 13 
 10 
 20 
 17 
 17 
 17 
 17 
 17 
 20 
 20 
 20 
 20 
 20 
 20 
 18 
 
 20 
 22 
 18 
 18 
 29 
 24 
 29 
 18 
 29 
 21 
 20 
 18 
 12 
 11 
 15 
 29 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 A. & 55. Willets 
 
 
 20,693 
 
 C. Richmond, jr. 
 
 
 -iU, ill) 
 
 ii. r . V aiei 
 
 c 
 
 1 U, 1 O / 
 
 Jr. 01. J. o. urary 
 
 
 
 Borceau & J. Umuller - 
 
 
 20,976 
 
 J^. H. rSutlei - - - 
 
 
 1 9,991 
 
 C. Cairlidge - 
 
 
 20, J9 / 
 
 Tin 
 
 
 O 1 no'7 
 
 Uo. - - _ 
 
 
 20,399 
 
 p. Harmony - - - 
 
 
 20,433 
 
 w. Qi r. Jac[ues 
 
 
 20,667 
 
 P. Lajeune - 
 
 
 9,949 
 
 DO. - - > 
 
 Q 
 o. 
 
 9,951 
 
 Do. - - - 
 
 c 
 
 9,981 
 
 Tarbox, Kingsley, & J. 
 
 
 -iU,o / 
 
 
 21,149 
 
 E. Noltenuns - - - 
 
 
 20,565 
 
 w . w. Lnestei & uo. 
 
 
 20,509 
 
 Do. - - - 
 
 
 20,293 
 
 J. Adams - 
 
 o. 
 
 10,013 
 
 Hunt & rJrooKs 
 
 
 20,981 
 
 Do. - - - 
 
 
 20,983 
 
 Wickelhausen & Achely 
 
 
 20,n2o 
 
 Tin 
 
 DO. _ _ - 
 
 
 20,527 
 
 Oldnier, jJUlclIJj Ot V^O. 
 
 c 
 o. 
 
 
 Deckham & Moore 
 
 o 
 
 S. 
 
 9,991 
 
 # DO. - . , 
 
 
 9,999 
 
 ?>anas, 1 urner, r ox, & Lo. 
 
 
 20,993 
 
 Brothers iMellv 
 
 
 20,679 
 
 J. HiUison - . » 
 
 
 20,868 
 
 (jr. J3. Morewood & uo. 
 
 
 20,804 
 
 DO. _ - _ 
 
 
 20,991 
 
 
 
 
 C H. Kusseii & Co. 
 
 
 20,783 
 
 1 nompson & uo. 
 
 
 21,033 
 
 E. r ridler & Co. 
 
 
 21,205 
 
 Thompson, Austin, & Co. 
 
 
 20,902 
 
 Li. Urayot - - - 
 
 
 21,160 
 
 Do. - - - 
 
 
 22,133 
 
 S. Chappel - 
 
 
 21,164 
 
 Do 
 
 xjyj, - - - 
 
 
 on d Q 
 
 Fitch & Co. - 
 
 s. 
 
 10,025 
 
 Boorman, J., & Co. 
 
 
 20,880 
 
 Do. - - - 
 
 
 20,878 
 
 D. Hadden & Co. 
 
 s. 
 
 9,975 
 
 Do. - - - 
 
 
 20,127 
 
 Do. . - - 
 
 
 20,129 
 
 Salters & Co. - 
 
 
 20,890 
 
 Cleaveland, Lewis, & Co. 
 
 
 21,393 
 
 4. 
 
21 
 26 
 26 
 26 
 20 
 24 
 26 
 29 
 29 
 24 
 29 
 26 
 26 
 26 
 26 
 28 
 28 
 29 
 29 
 24 
 
 29 
 26 
 24 
 29 
 29 
 29 
 21 
 20 
 29 
 26 
 29 
 29 
 26 
 15 
 24 
 29 
 
 6 
 18 
 17 
 
 5 
 25 
 
 1 
 
 20 
 26 
 22 
 29 
 24 
 24 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 S. Hicks & Sons 
 
 
 20,989 
 
 Gary & Co. - 
 
 S. 
 
 10,019 
 
 Do. 
 
 S. 
 
 10,023 
 
 Girding & Sumon 
 
 
 21,103 
 
 Jeamenand & Beguin - 
 
 
 20,731 
 
 P. Harmony & Co. 
 
 s. 
 
 10,021 
 
 F. Gebhard 
 
 
 21,067 
 
 P. Harmony & Co. 
 
 
 21,172 
 
 Do. - - - 
 
 
 21,174 
 
 A. Legaux & Plunkett 
 
 
 21,527 
 
 Grennell, M., & Co. - 
 
 
 21,295 
 
 F. S. & P. Schlesinger - 
 
 
 21,231 
 
 Wolfe & Clarks 
 
 
 21,359 
 
 J. De Ruyter - 
 
 
 21,170 
 
 C. Graebe & Victor 
 
 
 21,107 
 
 P. Harmony & Co. 
 
 
 21,113 
 
 De Rham & Moore 
 
 
 21,146 
 
 .J. Rankin - 
 
 
 21,133 
 
 J. D. Wright - 
 
 
 21,109 
 
 E. Fridler & Co. 
 
 
 20,968 
 
 [4.1 
 
 
 
 Breath, Bockee^ & K. - 
 
 
 21,123 
 
 Carwell & Murdock 
 
 
 21,351 
 
 A. Averill & Co. 
 
 
 20,898 
 
 H. & W. Delafield 
 
 
 21,166 
 
 Arnold & Lathrop 
 
 
 21,277 
 
 Ja. Morrison & Co. 
 
 
 21,713 
 
 E. Stevens & Sons 
 
 s. 
 
 9,957 
 
 G. H. Newbould 
 
 
 21,007 
 
 JoneSj Walton, & F. - 
 
 
 21,227 
 
 F. Grumenthat & Co. - 
 
 
 21,168 
 
 G. B. Morewood & Co. 
 
 
 21,349 
 
 P. & J. S. Crary 
 
 
 21,131 
 
 J. S. Crary & R. Brumly 
 
 
 21,015 
 
 G. W. Shields - 
 
 
 20^447 
 
 A. Loubat - 
 
 s. 
 
 10,011 
 
 Wiley & Lons: - 
 
 
 21,257 
 
 Hudson & Kennard 
 
 
 19,914 
 
 Thompson, Austin, & Co. 
 
 
 22,977 
 
 Spofford & Tileston 
 
 
 20,800 
 
 Kissam & Co. - - 
 
 
 15,266 
 
 N. Cogswell 
 
 s. 
 
 10,007 
 
 I^. Page & Son - 
 
 
 21^43 
 
 Gilbert, Bailey, & Draper 
 
 
 20,677 
 
 Henschen &. Urquhart - 
 
 
 2i;i39 
 
 Do. - - - 
 
 
 
 Wickelhausen & Achelv 
 
 
 21,147 
 
 C. F. Uhlhorn & Co. - 
 
 
 20,918 
 
 Do. . - . 
 
 s. 
 
 9,985 
 
5 
 5 
 3 
 24 
 17 
 15 
 26 
 
 3 
 3 
 3 
 3 
 4 
 5 
 7 
 7 
 11 
 8 
 2 
 9 
 10 
 8 
 24 
 24 
 13 
 22 
 11 
 14 
 15 
 11 
 11 
 13 
 10 
 IS 
 15 
 21 
 21 
 13 
 24 
 1 
 13 
 21 
 10 
 21 
 
 10 
 
 26 
 21 
 25 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 1 . Jiunt &. L'O. 
 
 1 6,204 
 
 KoDerts, liros. & Co. 
 
 14,852 
 
 Labron & Ives 
 
 15,385 
 
 i>icjL<eiian ci, xiicnarQSon 
 
 
 W. bketcnly 
 
 21,059 
 
 J . \\ . J^te wart 
 
 20,267 
 
 W. (X. J>. vVoodniul 
 
 14,049 
 
 [5.] 
 
 
 Hunt & rSrooKS 
 
 1 A fen 
 
 14,o5o 
 
 UO. 
 
 14,654 
 
 Uo. 
 
 14,652 
 
 Barclay & Livingston 
 
 21,221 
 
 Uo. 
 
 21,24 / 
 
 Uo. 
 
 2 1,J03 
 
 Uo. 
 
 21,383 
 
 Do. - . - 
 
 2 1,49 / 
 
 Uo. 
 
 21,609 
 
 Uo. 
 
 15,356 
 
 Uo. 
 
 21,195 
 
 Uo. 
 
 21,921 
 
 Uo. 
 
 21,499 
 
 UO. 
 
 O 1 o o c 
 
 21,Jo5 
 
 Uo. 
 
 20,926 
 
 Uo. 
 
 10,009 
 
 Uo. 
 
 20,073 
 
 Uo. 
 
 21,01 1 
 
 # Uo. 
 
 15,354 
 
 Uo. 
 
 21,733 
 
 UO. 
 
 15, /64 
 
 rnelps, Uodge, & Co. 
 
 15,820 
 
 K. ii(Vans ct Co. 
 
 20,231 
 
 Uo. 
 
 20,633 
 
 Lyon, Wright, & Co. 
 
 22,541 
 
 TOT ^ D /~1 
 
 J. & J. Stewart & Co. 
 
 16,260 
 
 C. w. Vorwerck 
 
 21,763 
 
 B. Stagg &. Co. 
 
 22,243 
 
 Rowland & Aspinwall 
 
 22,365 
 
 Walker Bro. 
 
 20,199 
 
 vv. b. JLJoardman - 
 
 10,029 
 
 W. Borine 
 
 19,524 
 
 Cn. Booth 
 
 20,209 
 
 V. Banalon 
 
 S. 9,967 
 
 G. Bailey & Draper 
 
 19,993 
 
 J. Chambers 
 
 21,019 
 
 [6.] 
 
 
 R. J. Cochran 
 
 20,061 
 
 Do. 
 
 21,039 
 
 Do. 
 
 20,806 
 
 Do. 
 
 21,037 
 
 • The last 6gure 3 erased in the original. 
 
58 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 Jan ry 
 
 1 n 
 lU 
 
 J . csi, A. unaners *s. i^o. 
 
 on OT1 
 
 S24Q1 7fi 
 
 (( 
 
 1 /I 
 14 
 
 Tin, 
 
 UO. - - - 
 
 on T ^ Q 
 
 /CU, /4y 
 
 9^i 1 ^fi 
 
 AOL OO 
 
 n 
 
 1 fi 
 1 D 
 
 J. uooper - - - 
 
 1 /I 1 Q Q '~ 
 
 14,1 J J 
 
 ^10 ULf 
 
 
 2 1 
 
 B. H. Downing . - - 
 
 on Q 1 
 
 971 74 
 All 1^ 
 
 u 
 
 1 O 
 
 17 U. - - - 
 
 on (\A'\ 
 
 'i7fi 76 
 
 a 
 
 on 
 
 L/O. . - - 
 
 on « 
 
 >£U,OlO 
 
 000 / 
 
 a 
 
 A 
 
 4 
 
 T~\ 1 1 7-/-\ »-v-» o i-» Jkt iV/'I 1110 
 
 jjiKeman & iviuis « - - 
 
 1 Q 1 *? 
 
 1 y ,y 1 / 
 
 114 9f\ 
 
 11^ AKJ 
 
 6i 
 
 1 1 
 
 jjaivion cK. Dios, - - - 
 
 on no7 
 
 q c:n ^4. 
 ou 0^ 
 
 
 1 Q 
 1 J 
 
 uo. _ - - 
 
 on 1 ft'? 
 
 fion fi4 
 
 Oovi OHt 
 
 n 
 
 1 O 
 
 1 y 
 
 uo. - - - 
 
 on onn 
 
 1 1 fiR fiQ 
 
 1 , 1 00 U C7 
 
 
 
 JJO. - - - 
 
 
 2 fil 2 S4 
 
 l^r eu.j 
 
 O 1 
 
 Uudbitjidin oi. Jr oiivcri 
 
 90 QOQ 
 
 4'i7 O.S 
 
 r eor y 
 
 O 1 
 
 rjuiaii & uoiiiver - - - 
 
 OO 1 
 J4 i 
 
 41 fi SO 
 
 1 1 0\J 
 
 
 O 1 
 
 1 . IjrlDDS - - - - 
 
 OO Q'^Q 
 
 094 fiS 
 
 i( 
 
 O 1 
 
 1 isQaie ql - - - 
 
 OO 497 
 
 
 ((' 
 
 »0 
 
 A. Ogden - - - 
 
 1 0,404 
 
 TCI nn 
 
 101 UvJ 
 
 
 lo 
 
 ijr. ij. iviorewooci i^-o. 
 
 1 0,O / 
 
 '^'^1 on 
 
 Jan^ry 
 
 1 O 
 
 J. uonnan - - - 
 
 9n fiQQ 
 
 167 00 
 
 reu ry 
 
 o 
 
 - - - 
 
 91 947 
 
 156 80 
 
 u 
 
 01 
 
 \j. xVlUcl OC Vyt>. - - - 
 
 22,291 
 
 693 40 
 
 
 o o 
 
 J a. r . xiacnan - 
 
 99 '^7 
 
 332 75 
 
 
 Q 
 
 R. Loreaux - 
 
 91 47Q 
 
 128 80 
 
 a 
 
 
 JJO. - - 
 
 
 121 84 
 
 
 O 1 
 
 r . w . ocnmicu csc v^o. 
 
 99 7 'iQ 
 
 121 16 
 
 66 ' 
 
 21 
 
 Maitland, K., & Co. 
 
 22,435 
 
 241 60 
 
 i6 
 
 O 1 
 
 J. JJ. vv rigiiL ~ 
 
 09 4fi7 
 
 105 69 
 
 i( 
 
 O 1 
 
 o. unappei - - 
 
 99 4Qf^ 
 
 597 06 
 
 a 
 
 O 1 
 
 riorceau & J . u niuiier 
 
 99 907 
 
 176 31 
 
 Jan^ry 
 
 17 
 
 Wads worm csi oniun 
 
 90 67*? 
 
 184 76 
 
 r eb ry 
 
 21 
 
 DO. - - - 
 
 99 41 Q 
 
 320 69 
 
 
 O 1 
 
 IvlOll rXJUll _ - - 
 
 22,317 
 
 100 20 
 
 ^( 
 
 21 
 
 A. Richards ... 
 [7-] 
 
 99 9'^7 
 
 226 96 
 ri4 010 651 
 
 
 21 
 
 Brown & Ives - - - 
 
 99 f^l 7 
 
 123 51 
 
 ^( 
 
 O 1 
 
 r . & A. Lr. uarneb 
 
 
 145 93 
 
 66 
 
 1 R 
 
 JjUQ Oi. Lxlllcld.Il 
 
 22,481 
 
 180 00 
 
 4( 
 
 17 
 
 Ja. Morrison & Co. 
 
 441 
 
 1 209 69 
 
 
 18 
 
 Marquand & Co. - - - 
 
 99 79Q 
 
 150 41 
 
 
 22 
 
 J. B. Lasala _ - - 
 
 99 471 
 
 193 41 
 
 
 18 
 
 Koberts, riros., & L/O. 
 
 jN. Lobb - - - - 
 
 99 1 ft 
 
 308 82 
 
 44 
 
 18 
 
 99 99 
 
 110 06 
 
 44 
 
 lo 
 
 T-Tor-icriVion 9^ TTrniihnTf _ 
 
 22,339 
 
 358 34 
 
 
 12 
 
 Phelps, Dodge, & Co. 
 
 22,197 
 
 549 16 
 
 66 
 
 10 
 
 Leve^^tt & Thomas 
 
 22,003 
 
 142 34 
 
 66 
 
 18 
 
 Piatt & Bros. 
 
 22,749 
 
 108 93 
 
 66 
 
 18 
 
 C. H. Marshall - 
 
 22,167 
 
 152 08 
 
 66 
 
 18 
 
 W. W. Chester & Co. 
 
 22,165 
 
 245 01 
 
 66 
 
 18 
 
 C. &. J. Barstow & Co. - ' 
 
 22,321 
 
 310 72 
 
 66 
 
 18 
 
 Walker &Bro. - 
 
 22,407 
 
 342 68 
 
IS 
 10 
 18 
 18 
 18 
 18 
 18 
 IS 
 18 
 18 
 18 
 18 
 21 
 21 
 10 
 10 
 17 
 4 
 25 
 25 
 
 11 
 26 
 5 
 10 
 14 
 15 
 17 
 13 
 3 
 9 
 9 
 10 
 10 
 12 
 10 
 15 
 13 
 14 
 14 
 10 
 10 
 12 
 10 
 14 
 10 
 10 
 10 
 12 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 J . Hi. 11 V - _ - 
 
 9 9 '^'^7 
 
 Frpiirh & Adlard - - - 
 
 22,331 
 
 J. O. 1 llllllltJlllS » - - 
 
 99 90*^ 
 
 L/idlK Cv V>011 - - ~ 
 
 99 741 
 
 T Ophon & Co - 
 
 22,599 
 
 tV . V> Illlc \V 1 Iglll - - - 
 
 
 D Frv - - - _ 
 
 22,697 
 
 VSf, >V, 1>I tJ VV Uii UlU. - - - 
 
 22 647 
 
 i> tllSrU <X VTlbyU - ~ - 
 
 22 fiQQ 
 
 1>1. T dllclloL y IltJ 0«L • 
 
 22 '^07 
 
 Tnmps: Millpr Sj Pn 
 1 Ulllcbj ivillicij CV. ou. • 
 
 22 1 '^l 
 
 Ijr. \jrlt)Vc 
 
 
 ^Vlpvpr T-fimpflpn 
 
 22,315 
 
 i>iciiiiubii Oi. rviiiiiu. ~ - 
 
 22 ^^'^ 
 
 L.oiiciibi Cx jjcirucy 
 
 21 fiQQ 
 
 L yO J J 
 
 Tin - - - 
 
 21 fiQ7 
 
 uu. ~ - - 
 
 
 Do - - - 
 
 
 Do ... 
 
 1 4 OSS 
 
 uu. - - - 
 
 1 T ,U O D 
 
 
 
 l^CoUVcrj 1 liUIllclo^ OL v>U. •" 
 
 22 4f»Q 
 
 vjr. TT lllLcilvt/1 - - - 
 
 211 4*^ 
 /6 1 , 1 -to 
 
 Crnr\\r Watt J?'^ Pr^ 
 
 1 Q Q 
 
 Do. - - . 
 
 19,961 
 
 Tin 
 
 uo. - - 
 
 on Q71 
 
 Fir* 
 
 on Q7'^ 
 
 Fin 
 
 on 491 
 
 Do. ... 
 
 20 '^fiQ 
 
 Tin 
 
 01 Q'^l 
 /« 1 ,o .) 1 
 
 Tsn 
 
 1 Q Q 1 
 
 JJO. - - - 
 
 0^ QO 
 
 iiiouipson, Aiisiin, oi uo. 
 
 ir^aii jienaiiia - - - 
 
 O 1 ft 1 7 
 
 /6 1 ,o 1 / 
 
 1 ,0 1 1 
 
 1. vjri iineainai & uo. 
 
 O 1 Q /I C 
 
 1 ,o4o 
 
 X . xViorion _ «. „ 
 
 O 1 Q Q O 
 
 1 ,ooo 
 
 xviggs, 1 ayior. ci uo. 
 
 JJO. - - - 
 
 on /i Q 1 
 
 
 j. Ur. & tj. iDOher - - - 
 
 O O 1 o 
 
 r auei iMerie - - - 
 
 o. lU,Uo / 
 
 T. J. Bannon & Co. 
 
 22,039 
 
 A. E. Bone 
 
 22,091 
 
 K. Page 
 
 21,953 
 
 Grennell, M., & Co. 
 
 21,965 
 
 Colgate, Pollen, & Co. - 
 
 22,029 
 
 Russell, Matteson, & Co. - 
 
 22,669 
 
 J. Rankin 
 
 21,841 
 
 .N. Trotter & Co. - 
 
 22,011 
 
 P. Harmony & Co. 
 
 21,843 
 
12 
 12 
 9 
 3 
 10 
 10 
 10 
 12 
 
 11 
 10 
 10 
 10 
 10 
 10 
 11 
 11 
 10 
 12 
 10 
 10 
 8 
 7 
 12 
 10 
 12 
 12 
 11 
 10 
 3 
 10 
 10 
 11 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 
 3 
 13 
 10 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 P. Harmony & Co. 
 
 21,731 
 
 Goodhue & Co. 
 
 22,213 
 
 Foster & Nitche 
 
 21,593 
 
 Do. 
 
 21,591 
 
 Stainer, Duteth, & Co. 
 
 22,583 
 
 Hicks. Laurence, & Co. 
 
 21,757 
 
 J. B. Lasala 
 
 21,651 
 
 J. Macy & Son 
 
 21,895 
 
 [9] 
 
 
 C. Muer & Co. ~ 
 
 21,569 
 
 Do. 
 
 21,567 
 
 E. W. Canning 
 
 22,109 
 
 Chassuines & Paillet 
 
 22,123 
 
 Thompson & Co. - 
 
 21,791 
 
 Grennell, M., & Co. 
 
 21,831 
 
 Sherman & Gillelan 
 
 16,912 
 
 Do. 
 
 16,914 
 
 A. Frost - 
 
 21,743 
 
 Jenrenaud & Beguin 
 
 S. 10,071 
 
 R. J. Walker 
 
 22,033' 
 
 Jones, Walton, & F. 
 Porter, Denny, & Co. 
 
 22,659 
 
 21,647 
 
 Do. . . 
 
 21,649 
 
 D. Rogers & Son 
 
 21,625 
 
 A. H. Dorr & Co. 
 
 21,861 
 
 E. Stevens & Sons 
 
 S. 10,069 
 
 Masters, Markoe, & Co. 
 
 21,813 
 
 S. Guppy & Co. - 
 
 22,205 
 
 J. C. Heart! & Brothers 
 
 22,637 
 
 Goddard & Gleeson 
 
 21,849 
 
 J. R. St. Felix & Co. 
 
 21,665 
 
 Reybun & Andariese 
 
 21,551 
 
 Do. 
 
 15,529 
 
 Boorman, J. & Co. 
 
 21,537 
 
 Do. 
 
 21,539 
 
 J. S. Summers & Co. 
 
 22,191 
 
 J. A. Vorsen 
 
 22,299* 
 
 Do. - - 
 
 22,309 
 
 J. R. Evans 
 
 22,521 
 
 G. B. Morewood & Co. 
 
 22,137 
 
 Donner & Rogers 
 
 21,969 
 
 H. Jessop 
 
 22,281 
 
 Wetmore & Co. - 
 
 22,385 
 
 Hebert & Sonteyran 
 
 22,269 
 
 C. Brugiere & Co. 
 
 22,153 
 
 [10] 
 
 
 D. Jacot - - - 
 
 21,245 
 
 Ja. D. W. Stansbury 
 
 20,685 
 
 Wiley & Long 
 
 22,505 
 
 ♦ The last figure 9 erased in the original. 
 
% 
 
 10 
 12 
 10 
 10 
 20 
 10 
 
 9 
 10 
 11 
 
 3 
 
 9 
 12 
 12 
 12 
 12 
 12 
 11 
 10 
 10 
 
 9 
 12 
 10 
 10 
 12 
 29 
 11 
 10 
 12 
 12 
 
 9 
 11 
 11 
 
 3 
 
 10 
 11 
 12 
 10 
 11 
 12 
 10 
 11 
 15 
 12 
 9 
 9 
 9 
 9 
 10 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 Bach & Bradish - 
 
 
 22,023 
 
 W. & F. Jaques - 
 
 
 21,799 
 
 Lane, Lamson, & Co. 
 
 
 21,SS3 
 
 R. Bage & Co. - 
 
 
 22,559 
 
 L. Lorut - 
 
 S. 
 
 9,993 
 
 Eorgler & Foley 
 Berryman & Ebbets 
 
 
 21,773 
 
 
 21,875 
 
 Do. ... 
 
 
 21,879 
 
 Faber & Merle 
 
 S. 
 
 10,053 
 
 Howland & Aspinwall 
 
 s. 
 
 10,039 
 
 McAlpin & McFarlan 
 
 
 21,947 
 
 C. A. & E. Hickscher 
 
 
 21,993 
 
 Do. 
 
 
 21,995 
 
 Do. 
 
 
 21,997 
 
 Do. 
 
 
 21,999 
 
 Do. 
 
 
 22,001 
 
 T. Gibbs 
 
 
 21,617 
 
 F. S. & P. Schlesenger 
 
 
 21,977 
 
 D. Felt - - . . 
 
 
 21,599 
 
 J. Chamberlin - - . 
 
 
 22,031 
 
 De Rhani & Moore 
 
 s. 
 
 10,067 
 
 Borceau & Muller 
 
 
 21,579 
 
 Do. 
 
 
 21,583 
 
 D. Watkinson & Co. 
 
 
 21,933 
 
 Spoffard & Tileston 
 
 
 21,281 
 
 Do. 
 
 
 21,615 
 
 Gibson, Sons, & Co. 
 
 
 22,279 
 
 L. F. Varet 
 
 s. 
 
 10,059 
 
 A. Averill & Co. 
 
 
 21,857 
 
 J. Allerson - 
 
 
 22,573 
 
 S. Chappell 
 
 
 21,739 
 
 Do. ... 
 
 
 21,741 
 
 Philip & Eyterye 
 
 
 22,497 
 
 
 
 
 J. Beylard, jr. - 
 
 
 21,839 
 
 J. P. Garcia ... 
 
 
 21,829 
 
 J. Meyer & Son - - - 
 
 
 21,897 
 
 E. Hunt 
 
 
 21,643 
 
 E. W. & F. Trvon & Co. 
 
 
 22,129 
 
 F. Gebhard & Co. 
 
 s. 
 
 10,065 
 
 Chastelain & Ponvert 
 
 
 22,695 
 
 Ja. Morrison & Co. 
 
 
 22,557 
 
 Meyer & Hupeden 
 
 
 20,453 
 
 J. Peters & Co. - 
 
 
 21,663 
 
 Ja. Morrison & Co. 
 
 
 21,711 
 
 F. S. & P. Schlesenger 
 
 
 21,975 
 
 Borceau Jumuller 
 
 
 21,581 
 
 Smith & Wright 
 
 
 22,241 
 
 Phelps; Dodge, & Co. 
 
 
 21,631 
 
11 
 11 
 
 10 
 9 
 9 
 9 
 9 
 
 11 
 
 3 
 9 
 9 
 9 
 9 
 9 
 9 
 11 
 9 
 9 
 21 
 15 
 9 
 9 
 9 
 3 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 18 
 9 
 9 
 9 
 9 
 11 
 29 
 11 
 9 
 9 
 9 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 I 
 
 Klindgen k Levenhazen - 
 
 21,927 
 
 Carey & Co. - . ^ 
 
 21,765 
 
 Salmon & Stuyvesanl 
 
 21,543 - 
 
 C. A. & G. F. Everson - 
 
 21,607 
 
 Phelps, Dodge, & Co. 
 
 22,181 
 
 Do. ... 
 
 21,629 
 
 Goodhue & Co. - 
 
 21,423 
 
 B. Blance - 
 
 21,G10^V 
 
 [13.] 
 
 Hasluck & Buck - ~ - 
 
 21,671 
 
 Do. - - . 
 
 22,219 
 
 A. W. Spies 
 
 21,707 
 
 Littlefield & Shaw 
 
 21,745 
 
 W. Whitehead - 
 
 21,399 
 
 E. P. & H. Heyer 
 
 21,095 
 
 Do. ... 
 
 21,097 
 
 C. Brugiere & Co. 
 
 21,835 
 
 L. F. Varet 
 
 21,549 
 
 J. R. St. FeUx & Co. 
 
 21,669 
 
 S. T. Tisdale 
 
 21,186 
 
 Do. . - - 
 
 20,894 
 
 J. Gehon & Co. - 
 
 21,755 
 
 Webb & Tinson - 
 
 22,013 
 
 W. & B. F. W^heelwright & Co. - 
 
 21,627 
 
 A. &S. Willets - 
 
 21,299 
 
 W. Whitewright - 
 
 21,693 
 
 Do. ... 
 
 21,695 
 
 Tomes, Miller, & Co. 
 
 21,395 
 
 Do. 
 
 21,457 
 
 J.Bach . - - - 
 
 21,513 
 
 McCurdy & Aldrich 
 
 21,517 
 
 Do. - . - 
 
 21,519 
 
 J. T. Dolan 
 
 21,441 
 
 Do. ... 
 
 21,443 
 
 Gracie & Sargent - - - 
 
 9,687 
 
 Wolfe & Clarks - 
 
 22,627 
 
 C. H. Russell & Co 
 
 21,989 
 
 Do. 
 
 21,991 
 
 Van Amburg & Magec 
 
 20,617 
 
 Cripps & W^yeth - - - 
 
 21,637 
 
 T. Dean - - - - 
 
 21,511 
 
 C. n. Sand 
 
 21,461 
 
 J. W. Tait 
 
 22,211 
 
 Arnold and Latlirop 
 
 21,871 
 
 St. F. Dorr & Co. - 
 
 21,421 
 
 Do. ... 
 
 22,047 
 
 Do. - - - 
 
 21,491 
 
 Do. . - - 
 
 21,493 
 
 Do. 
 
 23;027 
 
11 
 
 10 
 
 11 
 11 
 
 10 
 10 
 10 
 10 
 
 11 
 11 
 11 
 
 10 
 
 o 
 
 o 
 
 10 
 22 
 11 
 11 
 10 
 10 
 9 
 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 11 
 10 
 10 
 10 
 10 
 11 
 10 
 18 
 10 
 10 
 9 
 9 
 9 
 10 
 10 
 9 
 9 
 
 7 
 
 3 
 9 
 
 Doc. No. 13. 
 
 (No. 10~Contiiiued.) 
 
 P. & J. S. Crary - 
 Young, Smith, '& Co. 
 Back & Bradish - 
 E. P. Geer 
 
 Desdesiiies & Boosard 
 Do. 
 
 J. E. Plyde & Co. - 
 Pfieffer & Wiseman 
 Chastelain & Ponvert 
 Means & Sprague 
 J. 1). Wright 
 P. J. Nevins & Son 
 
 C. W. Vorwerck - 
 
 E. Boisresard 
 T. J. Barton 
 Grennell, M., & Co. 
 
 Do. 
 
 Fellows, Read, & Co. 
 Do. 
 
 D. Fry - 
 
 [12.] 
 
 Pruyn, Wilson, & V. 
 
 'Do. 
 C. Donaldson & Co. 
 L. Benedict & Son 
 Do. 
 
 J. & J. Stewart & Co. - 
 'Do. 
 
 E. & G. W. Blunt 
 J. Hutchison 
 
 C. H. Sand 
 Do. 
 
 P. Harmony & Co. 
 Musegaes & Glumn 
 
 F. Gebhard&Co. - 
 R. Grace [January] 
 Engler & Foley - 
 Brothers Melly - 
 Stout, Ingoldsby, & Co. 
 
 F. Shelden & Co. - 
 J. S. Summers 
 Goodhue & Co. 
 
 E. CoUamore 
 Whitney & Foster 
 Thompson, Austin, & Co. - 
 [14.] 
 
 C. Ahrenfeldt 
 
 J. & J. Stewart & Co. 
 
 P. & J. S. Crary - 
 
9 
 9 
 9 
 9 
 9 
 9 
 3 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 9 
 3 
 9 
 9 
 9 
 1 
 9 
 9 
 3 
 9 
 9 
 3 
 13 
 21 
 1 
 10 
 12 
 11 
 
 9 
 9 
 9 
 9 
 9 
 9 
 14 
 19 
 5 
 7 
 6 
 5 
 20 
 18 
 23 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 P. &. J. S. Crary - 
 
 21,689 
 
 S. Cochran . - . 
 
 22,689 
 
 J. Reese & Sons - - . 
 
 21,469 
 
 J.Hill 
 
 21,525 
 
 Tisdale&Co. 
 
 21,717 
 
 Paton & Stewart - 
 
 21,509 
 
 C. Jegaiimey - 
 
 21,515 
 
 W. W. Seymour - - - 
 
 21,777 
 
 T. L. Chester & Co. 
 
 21,955 
 
 Do. ... 
 
 21,959 
 
 J. P. Moore 
 
 21,455 
 
 A. Baker . - . 
 
 21,467 
 
 Gravely & Wreaks 
 
 22,625 
 
 P. J. Bujac 
 
 22,163 
 
 Sheldon & Phelps - 
 
 21,485 
 
 Walsh & Mallory - 
 
 21,747 
 
 Hoguet & Son . - . 
 
 21,459 
 
 Kelloggs & Son - 
 
 21,575 
 
 Thompson & Co. - 
 
 21,789 
 
 Roberts, Bros., & Co. 
 
 21,703 
 
 C. Richmond, jr. - 
 
 21,913 
 
 G. Webstur & Co. - 
 
 21,925 
 
 Lane, Lamson, & Co. 
 Schuyler & Swords 
 
 21,881 
 
 21,311 
 
 H. Wolcott 
 
 21,375 
 
 Do. ... 
 
 21,397 
 
 Do. ... 
 
 21,287 
 
 H. E. Wilson - ' ^ 
 
 22,347 
 
 Hogan & Miln - 
 
 20,822 
 
 Do. ... 
 
 19,583 
 
 Do. - . - 
 
 S. 9,919 
 
 Do. - . - 
 
 S. 9,937 
 
 J. D. Wendall 
 
 22,177 
 
 [15.] 
 
 
 A. H. Dorr 
 
 21,859 
 
 J. J. Roosevelt & Son 
 
 21,505 
 
 F. Nostrand & Co. 
 
 21,795 
 
 B. Pike & Son 
 
 22,359 
 
 J. Blackburne, jr. - 
 
 22,531 
 
 J. A. Voison - 
 
 22,301 
 
 Wolfe, Bishop, & Co. 
 
 18,684 
 
 Do. - - . 
 
 571 
 
 Wolf & Bishop - 
 
 17,782 
 
 Do. . . - 
 
 18,390 
 
 Do. . - - 
 
 18,234 
 
 Do. ... 
 
 18,388 
 
 Do. . . - 
 
 17,266 
 
 Do. 
 
 22,641 
 
 Do. - - 
 
 22,639 
 
17 
 7 
 
 15 
 13 
 20 
 7 
 
 9 
 2 
 
 16 
 17 
 14 
 19 
 7 
 6 
 6 
 5 
 20 
 11 
 
 ]7 
 
 17 
 10 
 
 3 
 17 
 
 23 
 13 
 7 
 
 15 
 24 
 24 
 23 
 IS 
 15 
 12 
 14 
 12 
 11 
 12 
 18 
 23 
 3 
 9 
 13 
 17 
 13 
 13 
 3 
 23 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 >Vt?iJl-i UOUglclSS 
 
 1 0,^ Jj^ 
 
 r ooic J oic-iiiiigj cc oo. 
 
 
 »l . 1. UOiaii - " 
 
 
 LfO. - - - 
 
 1 on Q09 
 
 
 
 .UO. _ _ - 
 
 1 / , 4 4 
 
 IJU. - _ 
 
 1 7 m O 
 
 IJO. - _ . 
 
 
 UO. _ _ - 
 
 
 LffJ. _ _ - 
 
 1 ^ 70 e 
 1 O, / 
 
 UO. - _ - 
 
 1 0, / ^^0 
 
 
 1 ~ J J o o 
 
 JJU. ' - - 
 
 18,955 
 
 Do - . - 
 
 17 OQo 
 
 UO' - - - 
 
 o Q nd o 
 ~ o,U4 y 
 
 UO. - - - 
 
 1 7 Qf\ 
 ' 1 / ,DoU 
 
 Fin 
 
 1 7 Q o 
 
 1 / ,r)o.i 
 
 /\. V. r\o??>i _ _ - 
 
 1 o 7 7 ri 
 
 1 d.lv>011>> »X V/l'. - _ - 
 
 91 QCl 
 
 T D Wrio-ht 
 
 (1 . IJ, >>lli^lll - _ - 
 
 10,000 
 
 no. J 
 
 TVr Dp Piiorpr _ _ _ 
 
 23,057 
 
 ndi I Jiii<ioii vx \> . - 
 
 00 1 
 ^ ^ 
 
 l-i. IV. JDl llii^C _ _ _ 
 
 01 411 
 
 1 Il('i])vS, iJOUgUj Oi. vvO. 
 
 1 R 00 «^ 
 
 
 90 1 
 
 -c ^ , 1 y 
 
 # TVC 
 
 ' UO. - _ - 
 
 
 L/. r)iaiclvC - » - 
 
 
 
 Too aocii 
 
 JlUnDilKl «ix L-asev - - - 
 
 '&o,4oy 
 
 .MOliei oil v^p[)hIIIltJlllK I 
 
 90 
 
 IJO. - _ - 
 
 on Q Q c 
 
 KlggS, 1 .J OC UO. - - - 
 
 00 (HI 
 
 x^. oc J. r>. ^.rary - - - 
 
 00 1 T 
 44y4 1 / 
 
 It. r^clltlSOll L/0. - - - 
 
 1 T n 1 
 1 /,Uoo 
 
 IJ. L I aw 101 (I 6c UO. 
 
 1 o,4oo 
 
 Duiiscoiiib, Bros. - - - 
 
 2 1 ,94 y 
 
 Desilvor, Thomas, & Co. 
 
 on "7 "T c 
 ^U, / / 
 
 iJo. - - - 
 
 c\r\ A n 
 
 20,4o5 
 
 J . Jcjniiin - - - 
 
 01 0^ Q 
 
 1 ,y Oo 
 
 Kissarii & Co. _ _ _ 
 
 00 Q -1 
 
 UO. - « _ 
 
 00 « 1 7 
 
 Do. - > - 
 
 21 473 
 
 Do. . _ . 
 
 21,477 
 
 Do. ... 
 
 20,283 
 
 L. Macassav - - - 
 
 16,186 
 
 Miller & Smith - 
 
 20,727 
 
 Do. - . - 
 
 20,729 
 
 Do. - - - 
 
 21,407 
 
 Do. ... 
 
 22,693 
 
 5 * This sum erased ia the original with pencil. 
 
66 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 Feb'ry 
 
 IS 
 
 Miller & Smith 
 
 ^^ 
 
 o 
 O 
 
 
 
 
 
 iviaicu 
 
 7 
 
 B. Bianco - 
 
 ^^ 
 
 
 
 orooni, Ijios., & x^o. 
 
 a 
 
 c 
 O 
 
 uu. 
 
 ^^ 
 
 y 
 
 Davis & Brooks 
 
 [r eu.j 
 
 1 O 
 
 J. Pegg 
 
 n 7 1 
 
 r eD ry 
 
 
 R. Armstrong 
 
 (J 
 
 y 
 
 A. ij. JbayiGS oi, ^Lo. 
 Boothj Tonilinson, & B 
 
 ^( 
 
 o 
 
 Zo 
 
 i( 
 
 O Q 
 
 UrUDert, liauey, ol .u. 
 
 a 
 
 oo 
 
 fV . ijo wiie - 
 
 Jan'ry 
 
 e 
 D 
 
 J. Chamberlain 
 
 r eo ry 
 
 O Q 
 
 J. A. t^ndrieis a. uo. 
 
 
 2U 
 
 1^*0. 
 
 
 20 
 
 JJO. 
 
 
 2 J 
 
 J. vy'Omidfi 
 
 
 O Q 
 
 ol. r . JJOri 01. kjO. 
 
 
 2 J 
 
 Decasse, Miege, &. Co. 
 
 a 
 
 1 7 
 
 Do 
 
 a 
 
 1 fi 
 
 X u 
 
 Do, 
 
 a 
 
 
 Do 
 
 a 
 
 o 
 
 Do. 
 
 
 10 
 
 JUO. 
 
 
 o 
 O 
 
 VQ. 
 
 
 9 
 
 uo. 
 
 Mareh 
 
 7 
 
 Bcrryman & Ebbets 
 
 1* eb ry 
 
 15 
 
 uO, 
 
 JViarcn 
 
 Q 
 
 vv fiit^iicy <x r osiUf 
 
 1*60 ry 
 
 
 i . Juejeune - 
 
 
 Zo 
 
 Df> 
 
 u 
 
 lO 
 
 
 
 y 
 
 J . oL VV . iJidCivtiLLb 
 
 
 12 
 
 1j. Ijrravcb Cv l^O. 
 
 
 15 
 
 JJO. 
 
 ■U 
 
 
 
 March 
 
 5 
 
 Jo 1 . L^aicia 
 
 reb ry 
 
 y 
 
 JxlLKlilclil 
 
 Jan'ry 
 
 13 
 
 Tin 
 
 Feb'rv 
 
 14 
 
 B. Graves & Co. 
 
 a 
 
 23 
 
 Do. - 
 
 March 
 
 8 
 
 A. & S. Porrot 
 
 Jan'ry 
 
 11 
 
 MoUcr & Oppcnheinie 
 
 
 [18.] 
 
 
 21 
 
 MoUer & Oppenhcimo 
 
 March 
 
 9 
 
 J. McCall - 
 
 
 3 
 
 T. S. Chester &. Co. - 
 
 * This sum erased iii the 
 
 22,691 
 
 ^S104 80 
 
 21,371 
 
 1,399 30 
 
 22,605 
 
 - 1,511 13 
 
 22,923 
 
 336 31 
 
 17,804 
 
 360 00 
 
 17,806 
 
 161 00 
 
 18,270 
 
 1,080 00 
 
 17,250 
 
 471 00 
 
 21,197 
 
 '19,440 94] 
 135 52 
 
 *22,703 [22,221] 
 22,813 
 
 172 88 
 1,010 90 
 
 22,859 
 
 188 52 
 
 22,265 
 
 190 55 
 
 19,859 
 
 127 18 
 
 22,653 
 
 259 12 
 
 16,440 
 
 113 00 
 
 16,438 
 
 687 00 
 
 22,751 
 
 175 88 
 
 22,657 
 
 358 82 
 
 S. 10,129 
 
 206 09 
 
 16,456 
 
 364 00 
 
 16.268 
 
 112 00 
 
 17,110 
 
 237 00 
 
 15,218 
 
 7 
 
 589 00 
 
 22,085 
 
 104 20 
 
 15,352 
 
 381 00 
 
 22,017 
 
 258 48 
 
 23,111 
 
 695 00 
 
 22,203 
 
 885 88 
 
 37 
 
 261 60 
 
 S. 10,109 
 
 383 81 
 
 S. 10,113 
 
 422 12 
 
 22,201 
 
 299 10 
 
 22,513 
 
 242 93 
 
 S. 10,073 
 
 853 71 
 
 22,009 
 
 117 18 
 
 22,275 
 
 388 06 
 
 17,546 
 
 235 00 
 
 22,609 
 
 103 12 
 
 21,089 
 
 106 36 
 
 S. 10,105 
 
 679 66 
 
 S. 10,103 
 
 709 70 
 
 17,964 
 
 105 00 
 
 20,023 
 
 2,173 14 
 [15,332 51] 
 616 70 
 
 20,886 
 
 2,177 
 
 195 77 
 
 22,947 
 
 125 90 
 
 uiiginal with pnciL 
 
3 
 10 
 15 
 9 
 9 
 10 
 23 
 IS 
 15 
 7 
 6 
 21 
 21 
 24 
 10 
 3 
 26 
 20 
 23 
 4 
 4 
 26 
 24 
 25 
 1 
 3 
 3 
 10 
 22 
 25 
 25 
 25 
 3 
 
 23 
 23 
 23 
 12 
 9 
 IS 
 24 
 17 
 7 
 8 
 10 
 10 
 23 
 19 
 14 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 r ellows, uaigill, & Co. 
 
 
 2 l,22o 
 
 JJO. - - - 
 
 
 21,807 
 
 UO. - - - 
 
 
 2 1,809 
 
 UO. - - - 
 
 - 
 
 O 1 /I 1 '7 
 
 Tin 
 
 
 Qi 4.4 
 
 Tin 
 
 JJO. - - - 
 
 
 o 1 ^ 
 
 UO. - - - 
 
 
 /i-i ,0 i y 
 
 UO. - - - 
 
 
 22,1 / 3 
 
 Persons &. Hughes 
 
 
 1 (),^ io 
 
 J. J. oiuaii <x. v^o. 
 
 
 1 / , / u 4 
 
 E. Groiissot 
 
 [S.] - 
 
 r> o r> o 
 y,o23 
 
 Xl.yillcll VyU. 
 
 ^ , V O o 
 
 UO. - - - 
 
 
 oo O C 7 
 
 UO. - - - 
 
 
 o o 1 o 1 
 
 UO. - - - 
 
 
 2 i j44o 
 
 liyClR Oi. IjrOOClllCll - 
 
 
 
 L. Sti'tisser 
 
 
 21,117 
 
 Uu. - - - 
 
 
 
 j.\auiani, jjoiuuc[ueL, o»l oo. 
 
 
 o. 10,12 / 
 
 J. Mayer - - - 
 
 
 1 5,1 92 
 
 UO. - - - 
 
 
 1 0,1 bo 
 
 UO. - 
 
 
 15,1 94 
 
 J. Oc U. L/iaiK Oc llUllL 
 
 
 1 Ojy /U 
 
 rx. U. 1 llCkt^l 
 
 
 b. 9, /So 
 
 t'i-] r\A 
 
 Ly. v^aiiieuge 
 
 
 21,327 
 
 Tin 
 
 UO. - - - 
 
 
 2 i,0>/C.3 
 
 # Do 
 
 » X>'L'. - - - 
 
 
 O 1 O Q 
 
 UO. - - - 
 
 
 ii2, 14o 
 
 UO. - - - 
 
 - 
 
 22,555 
 
 urowii, Jtjios.j oc 1^0. 
 
 
 IT oner 1 
 
 UO. - - - 
 
 
 1 7,088 
 
 It. ijrrove - - - 
 
 
 1 6,942 
 
 ijr. r^atiison oi Co. - 
 
 
 14,948 
 
 [19.] 
 
 
 
 Ogden, Fergu.son, & Co. 
 
 
 22,687 
 
 vv. ci J. r!)tiiart 
 
 
 22,671 
 
 J. 1 egg - - - 
 
 
 183 
 
 n. oCOiL - _ 
 
 
 2 1,8 o 7 
 
 rlall & rJros. 
 
 
 22,453 
 
 1^ oster & INitchie - 
 
 
 22,533 
 
 jj. ue r oiiest & UO. 
 
 
 b. 9,989 
 
 Do. - 
 
 
 on '^'57 
 
 Do. - 
 
 
 19,799 
 
 E. Riggs - - _ 
 
 
 21,827 
 
 J. C. Haiscy &Co. 
 
 
 S. 10,057 
 
 G. Chance 
 
 
 21,605 
 
 J. & J. Stuart & Co. 
 
 
 22,501 
 
 J. & F. S. Winslow 
 
 
 20,936 
 
 Do. - 
 
 
 S. 10,081 
 
14 
 
 3 
 11 
 
 23 
 23 
 24 
 24 
 13 
 13 
 24 
 24 
 23 
 23 
 24 
 23 
 23 
 22 
 23 
 22 
 22 
 23 
 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 
 23 
 23 
 23 
 23 
 23 
 23 
 22 
 23 
 23 
 23 
 22 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 J. & F. S. Winslow 
 H. Dammeis 
 Brown, B., & Co. 
 P. & J. Ciarv 
 
 E. & W. Hull 
 J. Correga 
 Means &. Sprague 
 
 Stout, Ingoldsby, &. Co. - 
 
 Do. - 
 Osborn & Youngs - 
 Middletons & Co. - 
 Webb & Tinson - 
 Schuyler & Swords 
 
 F. Stoppom 
 A. C. Rossere 
 Thompson & Co. - 
 Cripps & Wyeth - 
 
 E. Stevens & Sons 
 Holbrook & Ferme 
 Holbrook, Greene, & Co. - 
 Crumby & Draper 
 
 [20.] 
 
 Tomes, Miller, & Co. 
 Congdon, Binns, & Co. 
 Congdon & Rowland 
 J. M. Bruce - • 
 Walsh & Mallory - 
 J. Elwell - 
 
 Sands, Turner, Fox, & Co. 
 DeRham k Moore 
 
 Do. - 
 
 Smith & Wright - 
 P. A. Bruthaupt - 
 Bayard & Deloynes 
 Clack & Colt 
 
 W. Van Antwerp & Co. . 
 J. Cheeseman 
 
 F. Nostrand & Co. 
 Fleming & Hone - 
 A. Mathey & Co. - 
 Porter, Denny, & Co. 
 J. Latour - 
 Littlefield & Shaw 
 R. C. Smith 
 Ibbotson, P., & Co. 
 T. L. Chester & Co. 
 Arnold & Lathrop 
 W. W. Chester & Co. 
 
 21,81.0 
 15,360 
 15,677 
 22,539 
 22,787 
 22,459 
 22,463 
 73 
 75 
 22,643 
 22,423 
 22,677 
 22,705 
 22,565 
 22,417 
 22,681 
 17,292 
 S. 10,093 
 17,018 
 17,758 
 23,033 
 
 22,941 
 79 
 22,017 
 22,523 
 22,455 
 22,707 
 S. 10,123 
 
 [3] 
 S. 10,125 
 22,745 
 22,397 
 10,169 
 23,021 
 22,701 
 16,732 
 22,845 
 22,613 
 22,903 
 22,655 
 S. 10,101 
 22,489 
 23,509 
 22,827 
 22,675 
 22,615 
 22,649 
 
23 
 23 
 22 
 15 
 
 23 
 23 
 23 
 23 
 23 
 23 
 
 23 
 23 
 22 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 23 
 22 
 22 
 22 
 22 
 22 
 22 
 22 
 23 
 22 
 22 
 22 
 22 
 21 
 22 
 
 9 
 22 
 22 
 22 
 22 
 22 
 
 3 
 22 
 22 
 
 17 
 
 T)oc. No. 13. 
 
 (No. 10) — Continued. 
 
 W. W. Chester & Co. 
 J. Gehon & Co. - 
 
 Do. - 
 Cripps & Wyeth - 
 Follen & Cnesta - 
 Crafts, Stevens, & T. 
 
 Do. - 
 
 Do. - 
 
 Jee, Morrison, & Co. 
 G. H. Rnssell & Co. 
 
 [21.| 
 
 Snelling, Strong, & Co. 
 
 Woaman & Wyckoff 
 
 R. Spur & Son 
 
 W. White wris^ht - 
 
 G. Webstar &r Co. 
 
 J. Robertson 
 
 R. Braem 
 
 Otis & Mason 
 
 Bunker & Co. 
 
 L. D. Wright 
 
 Jeanrenand & B. - 
 
 W. Whitehead 
 
 Brander, Murray, &: G. 
 
 J. N. Gosler 
 
 J. Mayer - - 
 
 Wftdsworth & Smith 
 
 J. Gravillon & Co. 
 
 C. P. Leverick 
 
 C. F. Codwise 
 
 De Rham .fc Moore 
 
 GrenneU, & Co. 
 
 G. F. Darby 
 
 Bradford & BaUard 
 
 Maitland, Kennedy, & Co. 
 
 Graham & Schnudler 
 
 J. Gehon & Co. - 
 
 P. & J. S. Crary - 
 
 Smith & Ruthven - 
 
 T. Gibbs - . - 
 
 A. Casselle 
 
 T. Victor & Duckwitz 
 
 G. T. Trimble 
 
 Miescgaes &: Glum 
 
 G. Patlison & Co. 
 
 Laing & Randolph 
 
 S. Sadler - 
 
 [22.] 
 
 J. Vincennes 
 
 22,6.51 
 22,603 
 18,240 
 16,230 
 
 S. 10,125 
 22,661 
 22,663 
 809 
 
 S. 10,117 
 22,597 
 
 22,727 
 22,457 
 22,479 
 22,561 
 22,547 
 22,847 
 
 S. 10,097 
 22,591 
 22,475 
 22,635 
 
 S. 10,131 
 22,477 
 22,645 
 22,415 
 22,545 
 22,421 
 22,361 
 22,439 
 22,273 
 22,549 
 23,291 
 
 S. 10,115 
 22,679 
 22,433 
 22,323 
 22,601 
 22,537 
 21,907 
 22,673 
 22,535 
 22,413 
 22,373 
 22^493 
 16,056 
 22,815 
 22,629 
 
 20,439 
 
20 
 22 
 21 
 14 
 
 21 
 21 
 21 
 21 
 21 
 22 
 22 
 22 
 22 
 22 
 21 
 21 
 23 
 12 
 21 
 20 
 21 
 18 
 21 
 22 
 11 
 3 
 5 
 22 
 6 
 9 
 15 
 13 
 14 
 6 
 9 
 
 3 
 1 
 
 9 
 20 
 15 
 15 
 15 
 
 5 
 21 
 11 
 11 
 12 
 12 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 
 16,334 
 
 IT. ila-lLliUHy V-/(J. ~ 
 
 op QQQ 
 
 
 
 
 
 
 
 J. Jr. UrctldcL ~ - 
 
 99 4Q7 
 
 Baillv, Ward, & Co. 
 
 22,259 
 
 iJ • X v^LlllVv-' \X. OV^liO 
 
 22,51 1 
 
 F. Dodd - - - 
 
 22,229 
 
 E Stao-p- & Co 
 
 22,245 
 
 
 92 SI Q 
 
 T Dwio^ht & Son 
 
 22,495 
 
 
 22,487 
 
 1 y inciii vx x-4iju\j\.o ~ 
 
 22,621 
 
 
 22,311 
 
 C. Richmond, jr. - 
 
 22,327 
 
 A & S Wellpts 
 
 22,529 
 
 Do. - 
 
 21,937 
 
 r Colpmaid & Co - 
 
 22,799 
 
 J-/ Lllio*_. Vill U vx JJIUO. ~ 
 
 20,703 
 
 1 Tndlinntor Sj Co 
 
 S 10 107 
 
 T.pwi'? Cn - - 
 \v lo vx ~ 
 
 22,189 
 
 X-/1.- UC V OtCi vx VT llilllidloXX 
 
 S 10 099 
 
 T Jttlp'fiplfl Ri Shaw - 
 
 X-<XlLXl^XXCXU VX OXXCIVV ~ ~ 
 
 22,41 1 
 
 Wolfp Tiishon & Co 
 
 T» uxic, xJXoxxt^L', vx vyvj* 
 
 16,134 
 
 Do - 
 
 1 5 629 
 
 T)n - - - 
 
 UU, - - - 
 
 15 399 
 
 
 21,125 
 
 Do. - 
 
 15,625 
 
 UU, - - - 
 
 1 627 
 
 L/U. - - - 
 
 20 'i.SS 
 
 Tin 
 
 20,585 
 
 JL/(J. - - - 
 
 20 ^Rl 
 
 Tin 
 
 UU. - - - 
 
 21 QS*^ 
 
 JLIU. - - - 
 
 ^ X J JO o 
 
 
 
 Tin 
 
 UU. - - 
 
 21 Q87 
 
 TT! Cnrnincr Rj Cn 
 
 21 207 
 
 Tin 
 
 UU. - - ~ 
 
 29 07*1 
 
 Do. - 
 
 20,745 
 
 
 20,571 
 
 Do. - 
 
 20,573 
 
 Do. - 
 
 20,575 
 
 Do. - 
 
 15,445 
 
 Do. - 
 
 20,743 
 
 Do. - 
 
 16,146 
 
 Do. - 
 
 15,449 [15,499] 
 
 Do. - 
 
 15,447 
 
 F. Boorman 
 
 22,283 
 
16 
 16 
 15 
 8 
 17 
 15 
 20 
 
 o 
 O 
 
 9 
 16 
 15 
 15 
 16 
 14 
 16 
 17 
 15 
 10 
 10 
 14 
 12 
 15 
 15 
 
 15 
 15 
 15 
 26 
 15 
 10 
 10 
 15 
 15 
 15 
 15 
 15 
 12 
 3 
 15 
 15 
 12 
 12 
 16 
 19 
 18 
 18 
 17 
 21 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 F. Gebhard & Co. - 
 
 22,057 
 
 Do. - 
 
 S. 10,803 [10,083] 
 
 Sands, Turner, F., & Co. - 
 Berrj^man & Ebbets 
 
 16,214 
 
 21,877 
 
 Tisdale & Co. 
 
 22,369 
 
 McCurdy & Aldrich 
 
 22,801 
 
 A. Michau - 
 
 S. 9,971 
 
 Parsons & Hughes - 
 
 21,381 
 
 Do. - 
 
 21,531 
 
 Brothers Melly 
 
 15,852 
 
 G. Meyer & Son 
 
 16,242 
 
 B. Stagg & Co. 
 
 15,705 
 
 F. Sheldon & Co. - 
 
 15,980 
 
 G. Whitaker 
 
 22,007 
 
 F. S. & P. Schlesinger 
 
 21,979 [22,979] 
 
 J. & J. Stuart & Co. 
 
 22,207 
 
 Do. - 
 
 16,262 
 
 St. F. Dorr & Co. - 
 
 22,049 
 
 Jee, Morrison, & Co. 
 
 21,709 
 
 Do. - 
 
 22,069 
 
 P. Fowler - 
 
 22,037 
 
 Arnold & Lathrop - 
 
 22,305 
 
 Charoumes & Pailler 
 
 21,961 
 
 [24.] 
 
 
 P. A. Hargons 
 
 22,239 
 
 F. A. Lohre 
 
 22,499 
 
 Chitting & Bros. 
 
 22,349 
 
 Colgate, Pollen, & Co. 
 
 21,063 
 
 Fellows, Read, & Co. 
 
 21,867 
 
 St. F. Dorr & Co. - 
 
 21,863 
 
 Do. - 
 
 21,865 
 
 Do. - 
 
 22,045 
 
 B. D. Ivernois 
 
 21,915 
 
 Pfieffer & Wiseman 
 
 21,983 [21,893" 
 
 Thomson, Austen, & Co. 
 A. Mathev - 
 
 22,041 
 
 22,515 
 
 W. Page ' - 
 
 S. 9,961 
 
 Hart, Leshe, & W. - 
 J. Brylard, jr. 
 
 21,719 
 
 22,103 
 
 W. & B. P. \Vheel Wright & Co. 
 
 22,101 
 
 A. Laubat - 
 
 21,737 
 
 Do. - - - 
 
 S. 10,061 
 
 C. A. & E. Heckscher 
 
 22,065 
 
 Broom, Bros., & Co. 
 
 22,363 
 
 Hagedon, Leopold, & Co. - 
 
 22,735 
 
 Brothers Mclly 
 
 22,267 
 
 Egleston & Battelle 
 P. Harmony 
 
 22,209 
 
 22,391 
 
 [25.] 
 
 
72 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 March 
 
 22 
 
 Marquand & Co. 
 
 19,573 
 
 ^179 00 
 
 
 22 
 
 Do. - . - 
 
 18,895 
 
 124 00 
 
 n 
 
 23 
 
 T. S. Chester & Co. 
 
 23,525 
 
 298 28 
 
 Feb'ry 
 
 3 
 
 W.H. Thorn - 
 
 S. 10,049 
 
 178 49 
 
 Jan'ry 
 
 17 
 
 Do. 
 
 21,061 
 
 417 43 
 
 n 
 
 24 
 
 Do. - . - 
 
 S. 10,017 
 
 629 85 
 
 (( 
 
 18 
 
 Do. 
 
 S. 9,973 
 
 407 48 
 
 P'eb'ry 
 
 23 
 
 Do. ... 
 
 S. 10,119 
 
 351 90 
 
 n 
 
 8 
 
 R. Smith 
 
 S. 10,217 [+ 
 
 ] 1,867 04 
 
 Jan^ry 
 
 7 
 
 Do. . - - 
 
 9,913 
 
 6,028 93 
 
 March 
 
 5 
 
 Bell, Ogiivic, & Co. 
 
 18,182 
 
 793 00 
 
 a 
 
 5 
 
 Do. - . . 
 
 18,184 
 
 790 00 
 
 Feb'ry 
 
 14 
 
 Do. - . . 
 
 22,043 
 
 181 06 
 
 March 
 
 22 
 
 Broom, Brothers, & Co. - 
 
 19,254 
 
 541 00 
 
 (( 
 
 22 
 
 Do. 
 
 19,056 
 
 478 00 
 
 i( 
 
 22 
 
 Do. 
 
 19,054 
 
 673 00 
 
 [13,938 46] 
 
 
 23 
 
 W. Redmond - - - 
 
 373 
 
 129 97 
 
 i( 
 
 26 
 
 Stone, Sever, & Bach 
 Tooker, Mead, & Co. - 
 
 19,730 
 
 266 00 
 
 
 22 
 
 19,112 
 
 210 00 
 
 
 5 
 
 Bell, Ogiivie, & Co. 
 
 18,180 
 
 978 00 
 
 Feb'ry 21 
 
 E. Groiisset - - 
 
 S. 10,111 
 
 411 02 
 
 
 9 
 
 Kissam & Co. - - - 
 
 21,475 
 
 577 40 
 
 Jan'ry 
 
 10 
 
 Do. - . . 
 
 20,281 
 
 1,000 92 
 
 Feb'ry 21 
 
 Smith & T. 
 
 22,5S5 
 
 687 59 
 
 u 
 
 11 
 
 Do. ... 
 
 21,191 
 
 641 12 
 
 u 
 
 11 
 
 Do. . - - 
 
 22,059 
 
 771 76 
 
 u 
 
 11 
 
 Do. ... 
 
 22,061 
 
 631 22 
 
 March 
 
 15 
 
 Do. . . „ 
 
 18,482 
 
 1,279 00 
 
 Jan'ry 
 
 1 
 
 Do. ... 
 
 19,923 
 
 2,414 92 
 
 u 
 
 1 
 
 Do. ... 
 
 [26.] 
 
 20,071 
 
 231 62 
 [24,169 00] 
 
 March 
 
 15 
 
 L. Benedict &: Co. 
 
 19,256 
 
 216 00 
 
 u 
 
 23 
 
 C. A. & E. Heckscher - 
 
 23,159 
 
 1,855 61 
 
 n 
 
 22 
 
 Hart, LesHe, & W. 
 
 19,058 
 
 438 00 
 
 u 
 
 22 
 
 C. S. Browning & Co. 
 
 20,158 
 
 203 00 
 
 a 
 
 21 
 
 C. Merle 
 
 23,127 
 
 174 03 
 
 Feb'ry 
 
 24 
 
 G., Pattison & Co 
 
 . 17,366 
 
 1,113 00 
 
 Marcli 
 
 7 
 
 T. Low 
 
 17,968 
 
 909 00 
 [29,077 64] 
 
 u 
 
 12 
 
 ^. Cooper - - . 
 
 18,410 
 
 193 00 
 
 u 
 
 23 
 
 Maurice, G., & Co. 
 
 23,311 
 
 1,491 68 
 
 u 
 
 24 
 
 Do. 
 
 23,313 
 
 777 6S 
 
 
 24 
 
 J. C. Halsey & Co. 
 S. &. E. Willets - 
 
 19,090 
 
 322 00 
 
 Jan'ry 
 
 19 
 
 20,830 
 
 165 20 
 
 March 
 
 2 
 
 J. Greenfield & Co. 
 
 17,576 
 
 230 00 
 
 a 
 
 23 
 
 C. F. Codwise 
 
 205 
 
 417 50 
 
 
 12 
 
 Do. ... 
 
 23,087 
 
 818 22 
 
 u 
 
 23 
 
 D. N. Lord 
 
 23,481 
 
 800 55 
 
 Feb'ry 
 
 3 , 
 
 Do. - - - 1 
 
 21,415 
 
 60^ 31 
 
Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 73 
 
 Jan'ry 
 March 
 Jan'ry 
 •Vlarcli 
 
 Feb'ry 
 
 Jau'ry 
 
 Feb'ry 
 
 March 
 
 Jaii'ry 
 
 March 
 it 
 
 Feb'ry 
 
 March 26 
 
 a 27 
 
 Jan'ry 5 
 
 March 26 
 
 " 5 
 23 
 
 Feb'ry 18 
 
 " 23 
 
 Jan'rv 10 
 
 March 28 
 17 
 26 
 22 
 22 
 26 
 29 
 22 
 22 
 30 
 3 
 3 
 
 April 
 
 March 22 
 April 1 
 
 10 D. N. Lord 
 
 24 Fitcli & Co. 
 
 17 Moller&O. 
 
 26 Gilson, Sous, & Co. 
 
 26 Crumby and Draper 
 
 26 Do. 
 
 26 Do. 
 
 26 Boraem & D. 
 
 5 T. T. Ash & Co. - 
 1 Do. 
 
 5 Sackett & Read - 
 10 Stoiitenburgh, M. 
 
 [27.] 
 
 10 Swords, H., & Co. 
 22 Steele & Warren - 
 5 H. P. & C. Corlies 
 15 A. B. Bayles & Co. 
 19 J. Grant * - 
 26 Maurice, G. & Co. 
 10 i Limet & Blancan - 
 
 D. N. Lord 
 Gilbert, Bailey, & D. 
 N. J. Elliot & Co. - 
 J. Pegg 
 
 J. Hearts & Brothers 
 
 G. Pattison & Co. 
 
 A. & H. S. Thorp - 
 Do. 
 Do. 
 
 M. De Puger 
 Pitkin, B. & T. - 
 Do. 
 
 C. Redmond, jun. - 
 Do. 
 Do. 
 
 Berryman & E. - 
 E. Grousset 
 Do. 
 
 R. Konnet 
 
 H. Farnum & Co. 
 Maurice, G. & Co. 
 
 [28.] 
 
 E. Cauldwell 
 J. Williams 
 
 20,117 
 
 ^868 49 
 
 ■ S. 10,179 
 
 280 97 
 
 20,383 
 
 3,789 74 
 
 23,391 
 
 226 88 
 
 87 
 
 122 64 
 
 23,501 
 
 185 04 
 
 23,499 
 
 278 39 
 
 23,351 
 
 [4] 
 18,842 
 
 173 20 
 
 702 00 
 
 467 
 
 131 30 
 
 17,654 
 
 206 00 
 
 22,089 
 
 153 44 
 
 20,461 
 
 [42,019 87] 
 130 24 
 
 17,658 
 
 102 00 
 
 18,200 
 
 298 00 
 
 20,773 
 
 179 68 
 
 18,682 
 
 107 00 
 
 23,315 
 
 1,287 60 
 
 S. 9,699 
 
 [7] 
 23,429 
 
 143 00 
 
 1,344 18 
 
 561 
 
 102 48 
 
 19,845 
 
 858 40 
 
 449 
 
 110 00 
 
 18,734 
 
 240 00 
 
 23,375 
 
 1,030 57 
 
 22,581 
 
 [47,953 02] 
 104 61 
 
 22,731 
 
 100 60 
 
 20,363 
 
 139 01 
 
 19,424 
 
 [48,297 24] 
 123 00 
 
 18,562 
 
 1,521 00 
 
 19,154 
 
 561 00 
 
 19,910 
 
 340 00 
 
 20,040 
 
 306 00 
 
 19,640 
 
 177 00 
 
 25 
 
 113 32 
 
 S. 10,173 
 
 596 49 
 
 23,131 
 
 130 13 
 
 19,5961 
 
 312 00 
 
 2,011 
 
 223 84 
 
 223 
 
 213 72 
 
 [ 
 
 19,006 
 
 '52,914 74] 
 171 00 
 
 20,468 
 
 376 00 
 
22 
 
 3 
 3 
 3 
 13 
 3 
 3 
 3 
 3 
 3 
 13 
 "13' 
 '30 
 3 
 18 
 23 
 3 
 3 
 3 
 3 
 3 
 21 
 10 
 19 
 9 
 10 
 3 
 18 
 22 
 
 22 
 2 
 21 
 13 
 30 
 7 
 20 
 3 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 MoUer & 0. - 
 
 Stone, Swan, & Co. 
 Do. 
 Do. 
 
 S. & E. Willets 
 R. Loream 
 J. Pegg 
 
 J. & J. Stuart & Co. 
 Do. 
 
 A. Waller 
 
 W. A. Laurence, & M. 
 
 Do. 
 Do. 
 Do. 
 Do. 
 
 J. Blackburn & Co. 
 Boorman, J. & Co. 
 Do. 
 
 Foote, S. & Co. - 
 J. R. Evans 
 Wood, J. &B. - 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 [29.] 
 
 G. Treadwell - 
 Thompson, Austin, & Co. 
 J. Wright, jr. & Co. 
 
 Do. 
 
 H. P. & C. CorUes 
 E. Fontaine, aine 
 Reyburn & A. - 
 Taylor, Little, & Co. 
 
 Do. 
 
 A. Mitchell & Co. 
 A. & W. G. Mitchell, & Co. 
 Do. 
 
 A. Mitchell & Co. 
 Do. 
 
 Underwood, Tetteral, & Blain 
 Do. 
 
 A. Mitchell & Co. 
 
1 
 
 3 
 4 
 26 
 3 
 3 
 3 
 17 
 17 
 23 
 IG 
 22 
 26 
 
 5 
 3 
 3 
 1 
 
 30 
 26 
 5 
 5 
 3 
 3 
 1 
 1 
 5 
 
 29 
 21 
 17 
 11 
 12 
 14 
 20 
 
 22 
 10 
 
 22 
 15 
 15 
 3 
 
 23 
 20 
 27 
 5 
 5 
 
 5 
 
 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 A. & W. G. Mitchell & Co. 
 
 Do. 
 
 Do. 
 H. Lacoste 
 Hart, Leslie, & W. 
 P. D. P. Greene 
 W. Redmond 
 Hogan & Milne - 
 
 Do. 
 
 Do. 
 
 Do. - - 
 
 Webb & Douglass 
 Do. 
 
 [30] 
 
 Wolfe, Brother, & Co. - 
 Do. 
 Do. 
 
 E. Corning & Co. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Barclay & Co. - 
 Barclay & L. - 
 
 Do. 
 W. Bowne 
 
 E. ^Corning & Co. 
 
 M. Taylor 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Brinckerhoff & W. 
 
 Harris & C. - 
 Do. 
 Do. 
 Do. 
 Do. 
 
 R. & H. Haight 
 
 Parsons, H. & Co. 
 Do. 
 
 A. & G. Ralston 
 Berryman &: E. 
 Whitney & F. - 
 [31.] 
 
 F. Thorspecker - 
 
 
 19,748 
 
 
 115 
 
 
 505 
 
 
 19,428 
 
 
 531 
 
 
 553 
 
 
 7 
 
 
 20,569 
 
 
 20,567 
 
 s. 
 
 10,121 
 
 s. 
 
 10,085 
 
 
 19,214 
 
 
 19,216 
 
 
 20,166 
 
 
 573 
 
 
 575 
 
 
 19,752 
 
 
 19,477 
 
 
 
 
 19,750 
 
 
 673 
 
 s. 
 
 9,912 
 
 s. 
 
 9,910 
 
 
 19,565 
 
 
 19,525 
 
 
 19,980 
 
 
 21,355 
 
 
 22,563 
 
 
 20,593 
 
 
 21,917 
 
 s. 
 
 10,077 
 
 s. 
 
 10,079 
 
 
 16,380 
 
 [2,865 56] 
 
 
 22,483 
 
 
 21,935 
 
 
 1,105 
 
 
 20,663 
 
 
 20,661 
 
 
 155 
 
 
 [1] 
 
 
 23,507 
 
 
 16,220 
 
 23,459[+] 
 
 
 445 
 
 
 459 
 
 
 739 
 
5 
 5 
 26 
 3 
 3 
 3 
 5 
 3 
 3 
 19 
 7 
 10 
 5 
 9 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 10 
 3 
 20 
 11 
 11 
 11 
 
 5 
 17 
 21 
 21 
 21 
 20 
 IS 
 29 
 
 3 
 
 12 
 14 
 21 
 21 
 10 
 9 
 13 
 13 
 13 
 13 
 12 
 
 J)oc. No. 13. 
 
 (No. 10) — Continued. 
 
 Crofts, F. & T. - 
 C. W. Vorwerk - 
 Decasse, M. & Co. 
 Lewis & Co. 
 Crumb V & D. - 
 
 Do. 
 
 Do. 
 
 C. Cope - 
 Do. - 
 Harrington & W. 
 Faulkner & R. - 
 Stone, Swan, & Co. 
 Stone, S., &. B. - 
 Dyer & B. 
 J. C. Howe & Co. 
 Graham & Co. - 
 
 E. & W. Hull - 
 C. Cartlidge 
 
 A. & W. G. Mitchell & Co. 
 
 J. & A. Charters & Co. - 
 
 G. Howland 
 
 J. Paten & Co. - 
 
 Hart, LesUe, & W. 
 
 Oakley & R. 
 
 T. Wardle 
 
 W. W. Todd & Co. 
 
 Grennell, Minturn, & Co. 
 
 [32.] 
 
 Davis, Brooks, & Co. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 W. B. Bend 
 Moller & 0. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 W. C. Thompson 
 Hyde & G. 
 
 Smith, Thurgor, & Co. - 
 
 F. D. Bonnett & Co. 
 T., Hunt & Co. - 
 N. Chater 
 
 811 
 
 19,890 
 23,517 
 483 
 85 
 667 
 665 
 669 
 671 
 18,708 
 20,306 
 
 S. 
 
 This line is erased in the original. 
 
Doc. No. 13. 77 
 
 (No. 10)— Continued. 
 
 Feb'ry 
 
 O 
 «■) 
 
 llitll tv JJlUlIilrlS - - 
 
 O ifi '7 
 
 
 22 
 
 Howlcind & A. - 
 
 22,527 
 
 499 64 
 
 April 
 
 13 
 
 (1. ChcillCC - _ - 
 
 20.502 
 
 127 00 
 
 
 *.j 
 
 
 loo 
 
 1 53 22 
 
 ( k 
 
 <i 
 
 « 7 
 
 Do - 
 
 I O 1 
 
 '^3H 50 
 
 
 .s 
 
 » till J^Vllli /111 ii OtJll - - 
 
 1 3,U\JO 
 
 i'^7 on 
 
 J »i ii 
 
 
 IJU . - - - 
 
 1-^1 
 
 S t 12 
 
 
 1 H 
 
 I D 
 
 T 1 orrl X- On - _ . 
 
 i u o 
 
 A ,U <J U OX 
 
 Ai n vp]^ 
 
 -»1 111 Cli 
 
 I .J 
 
 
 1 
 
 147 77 
 
 A X 1 If 
 
 r34 073 771 
 
 
 
 • 1. V.'. AA»J\VL- *>. U . - 
 
 
 1 3*^0 30 
 
 X , 0/6 w 0\J 
 
 '3 
 
 E. Baker Co. - - - 
 
 489 
 
 945 94 
 
 t; 
 
 14 
 
 H. Lacoste . » _ 
 
 20,310 
 
 208 00 
 
 
 Ifi 
 
 
 77 
 
 OQ'i OS 
 
 
 1 6 
 
 Riaas T & f O - 
 
 783 
 
 977 47 
 
 a 
 
 16 
 
 J. iSc J. Stuart . - _ 
 
 S29 
 
 250 80 
 
 
 1.5 
 
 Do. - - - 
 
 20,356 
 
 149 00 
 
 
 
 •J. >» . ir»it\\ ii I c " — — 
 
 on otio 
 
 1 y o vju 
 
 a 
 
 16 
 
 Smith ^11 
 
 Ql 1 
 
 07 1 1 
 
 .wtU At^ 
 
 r53'i 
 
 [OJJ 
 
 
 IS 
 
 T. Peck 
 
 oo 77Qr V 1 
 
 266 47 
 
 \nril 
 
 16 
 
 Klominfy X: IT 
 
 .SI ^ 
 
 1 650 7^ 
 
 A , U O V/ 1 
 
 
 
 f)o - > - 
 
 1 ,oOO 
 
 o 1 y 1-u 
 r40 8<)S OQ"l 
 
 
 1 4 
 
 rnl\' ^n(^i _ - _ 
 
 • 1 U I \ VX ...ICUl - — - 
 
 on 7n<^ 
 
 7 ^ nn 
 o / O uu 
 
 
 1 7 
 
 Pfieller ^ - 
 
 7fw 
 
 1 34 '5 11 
 
 A , ■ J T ..^ X A 
 
 Feb'rv 
 
 23 
 
 Salft-rs &. Co - 
 
 
 3 06 9 44 
 
 \ nvil ' 
 
 A <J 
 
 \ B RmvIps Co 
 
 ^V. iJ. AJi.*,\ Ivio VX V,IJ. — 
 
 on 7 7 J. 
 
 1 sn nn 
 
 
 ft 
 
 o 
 
 > > . A Ct \ lUl , J I . ~ - - 
 
 1 Q Q '^zl 
 
 1 y,y o-t 
 
 '^m nn 
 ou 1 uu 
 
 .i 
 
 o 
 
 Do - - . 
 
 1 Q '^4 
 
 1 '^o nn 
 1 oy uu 
 
 (i 
 
 1 7 
 1 # 
 
 Davis & P, - - - 
 
 on ATR 
 
 701 nn 
 / -i 1 uu 
 
 .>ltll C i 1 
 
 •i I) 
 
 vjr . X clllt;c>Uii VX V^U. — 
 
 O 7 Q 
 
 (I oi fi on 
 
 0,^10 /£U 
 
 j.\.pi 11 
 
 1 il 
 1 u 
 
 J>. VX >> . llCllUCloL/ll - 
 
 / oy 
 
 1 Qn SQ 
 
 1 oU Oo 
 
 
 20 
 
 E P. & H. Hever 
 
 2,341 
 
 128 76 
 
 i'. 
 
 
 P ^ I S Crarv 
 
 Q41 
 
 1 044 1 S 
 
 a 
 
 
 .~. ^^/UCIUclIl _ _ _ 
 
 1 ,o4o 
 
 Q Q 1 /J Q 
 oo 1 4 O 
 
 %i 
 
 on 
 
 llullL «X 1)1 UUK^ - - - 
 
 O Qn T 
 
 / yo 1 
 
 
 on 
 
 O. V.TC11UI1 CS. \yU. - - - 
 
 1 fi')i 
 
 1 ,y2 1 
 
 1 '3^7 nT 
 
 1 ,oO / U / 
 
 ik 
 
 1 o 
 
 lllCKiliall - - _ 
 
 2 1 ,U.vU 
 
 1 n^y nn 
 
 a 
 
 
 R Tatl'nv X- Crt 
 
 Av. »iciniixy IX - 
 
 1 ,o * 1 
 
 OO 1 f^o 
 
 a 
 
 20 
 
 Mansfield, Aniorv, &. Co. 
 
 [34.1 
 
 L J 
 
 957 
 
 922 32 
 [58,530 56] 
 
 i: 
 
 20 
 
 L Strassor . - . 
 
 21,120 
 
 237 00 
 
 a 
 
 20 
 
 Foote, S. & 11. . 
 
 883 
 
 631 57 
 
 
 20 
 
 A. Michau - - - 
 
 S. 9,972 
 
 6,544 00 
 
 i* 
 
 5 
 
 1 Decasse, M. & Co. 
 
 2,749 
 
 261 97 
 
 
 20 
 
 i Phelps, I). <^ Co. 
 
 1,125 
 
 372 74 
 
 
 20 
 
 J. Adams 
 
 S. 10^014 
 
 306 00 
 [66,883 84] 
 
15 
 15 
 
 3 
 21 
 20 
 
 23 
 23 
 20 
 23 
 23 
 23 
 20 
 25 
 25 
 25 
 25 
 25 
 25 
 21 
 22 
 25 
 25 
 26 
 
 25 
 27 
 27 
 25 
 27 
 26 
 
 27 
 27 
 27 
 26 
 3 
 5 
 21 
 26 
 26 
 26 
 
 28 
 28 
 26 
 26 
 28 
 2 
 o 
 
 Doc. No. 13. 
 
 (No. 10)— Continued. 
 
 R. Glover 
 
 Do. 
 H. Wilson 
 A. H. Dorr & Co. 
 C. Colemaid 
 W. Redmond 
 T. Lowe & Co. - 
 Parsons, H., & Co. 
 J. & T. S. Winslow 
 J. & A. Charters & Co. 
 Do. 
 
 J. Blackburn 
 C. Cope - 
 Mederer & L. 
 Hagedon, L., & Co. 
 Do= 
 
 E. Haisey 
 
 Pope &Aspinwall 
 C. Richmond, jr. 
 
 Do. 
 J. Cooper 
 R. Jaffray & Co. 
 C. H. Sand 
 
 [35] 
 
 J. B. Hoisiead - 
 H. Jessop 
 
 J. Mortimer, jr., & Co. 
 
 F. G. Berteau 
 
 Field, Thompson, & Co. 
 J. Bach - 
 
 Maurice, G., & Co. 
 Shelson & P. 
 J. & J. Stewart - 
 Legaux & P. 
 Davis & Brooks - 
 
 Do. 
 
 Do 
 
 Decasse, M., & Co. 
 Do. 
 Do. 
 
 Congdon, B., & Co. 
 
 Do. 
 C. Cope - 
 Do. 
 
 Stone, S., & Co. - 
 Moller & 0. 
 Do. 
 
Doc. No. 13. 79 
 
 (No. 10) — Continued. 
 
 Febr'y 
 
 11 
 
 1 
 
 Moller & 0. - 
 
 21,553 
 
 ^1,911 90 
 
 
 11 
 
 Do. _ - - 
 
 21,555 
 
 955 02 
 
 April 
 
 20 
 
 H. Fisher 
 
 20,925 
 
 291 00 
 
 u 
 
 28 
 
 Walker Bros - _ _ 
 
 2,769 
 
 315 48 
 
 
 
 r7i 
 
 
 a 
 
 28 
 
 Do. 
 
 2,971 
 
 372 20 
 
 u 
 
 26 
 
 S. Mange - 
 
 2,681 
 
 121 03 
 
 April 
 
 a 
 
 
 [36] 
 
 
 [23 903 001 
 
 I ^Kjm\J\J\J \J\J 1 
 
 28 
 
 J. & J. Stuart & Co. 
 
 2,041 
 
 407 67 
 
 28 
 
 Do. 
 
 2,043 
 
 636 96 
 
 i( 
 
 28 
 
 Do. 
 
 2,049 
 
 608 72 
 
 u 
 
 30 
 
 Rogers, K., & G. - 
 
 2,869 
 
 106 84 
 
 "[27]2S 
 
 G. W. Tysen & Co. 
 
 2,595 
 
 210 00 
 
 " [2S] 
 
 Do. 
 
 2,601 
 
 142 16 
 
 u 
 
 28 
 
 Do. 
 
 2,599 
 
 208 64 
 
 
 28 
 
 Ogden, F., &C. - 
 
 Cary & Hart _ _ . 
 
 1,343 
 
 1,592 40 
 
 u 
 
 30 
 
 3,149 
 
 176 44 
 
 u 
 
 28 
 
 W. Redmond - 
 
 1,681 
 
 532 44 
 
 u 
 
 28 
 
 Do. - - . 
 
 1,683 
 
 918 40 
 
 a 
 
 28 
 
 G. Hardin _ _ _ 
 
 1,481 
 
 867 42 
 
 
 27 
 
 T. Peck - - . . 
 
 3,014 
 
 162 43 
 
 u 
 
 13 
 
 G. Patteson & Co. 
 
 20,558 
 
 kJ\J\J \J\J 
 
 a 
 
 23 
 
 R. Hutton 
 
 997 
 
 207 5S 
 
 Febr'7 
 
 17 
 
 Do. . . _ 
 
 22,147 
 
 177 56 
 
 April 
 
 
 
 
 rsi 3 58 (TCI 
 
 30 
 
 C. T. Sliipman - 
 
 
 243 36 
 
 
 ^(j 
 
 J. ^ J. Stewart - . _ 
 
 
 
 
 30 
 
 Downer & Roofers 
 
 o 
 
 2 fill 
 
 390 00 
 
 
 30 
 
 J. McCrea - _ _ 
 
 1,903 
 
 607 34 
 
 U 
 
 28 
 
 Huntingdon &: Co. 
 
 2,407 
 
 128 53 
 
 iC 
 
 28 
 
 Do. 
 
 1,549 
 
 179 33 
 
 li 
 
 28 
 
 Do. 
 
 2.409 
 
 104 56 
 
 Ci 
 
 3 
 
 Godfrev Patti «?np Rj Cn 
 
 
 qn7 1 Cs 
 oU / 1 u 
 
 a 
 
 27 
 
 Jacob Smith B & Cn 
 
 O ^A} 
 
 O JO <J<J 
 
 a 
 
 27 
 
 C. Cartled^e _ 
 
 
 74^ 00 
 
 a 
 
 28 
 
 Do. ^ . . 
 
 ^ ,oo 1 
 
 7A 5 Cfi 
 
 
 28 
 
 Do. - - - 
 
 
 605 20 
 
 May 
 
 
 [371 
 
 
 r36 60S 591 
 
 1 
 
 Do. . . . 
 
 o 7 T 1 
 
 
 
 1 
 
 Do. - - - 
 
 
 
 April 
 
 26 
 
 Van Amburg, & M. 
 
 
 111 7^1 
 lit / o 
 
 f" 
 
 28 
 
 Lee, S . & Co 
 
 
 O 7Q 
 
 1" 
 
 28 
 
 Do. . - . 
 
 2,189 
 
 171 44 
 
 
 28 
 
 Do. - . - 
 
 2,191 
 
 167 04 
 
 1 
 
 L" 
 
 
 [Si, 154 15] 
 
 
 
 28 
 
 Do. - - - 
 
 2,193 
 
 555 89 
 
 u 
 
 28 
 
 Stone, S., & Co. - 
 
 1,605 
 
 1,612 51 
 
 a 
 
 28 
 
 Do. - - . 
 
 1,603 
 
 1,882 84 
 
 c: 
 
 28 
 
 E. Lord & Co. - 
 
 1,783 
 
 3,733 63 
 
 
 28 
 
 E. & W. Hull - 
 
 2,767 
 
 433 16 
 
 * The lines within brace arc erased with pencil in the original. 
 
80 Doc. No. 13. 
 
 (No. 10) — Continued. 
 
 May 1 
 1 
 
 " 1 
 
 " 3 
 " 1 
 Ap'l 28 
 " 13 
 
 a 
 
 14 
 
 a 
 
 15 
 
 u 
 
 IG 
 
 May 
 
 3 
 
 a 
 
 3 
 
 a 
 
 3 
 
 (( 
 
 o 
 
 Ap'l 
 
 13 
 
 [12] 14" 
 
 May 
 
 1 
 
 Ap'l 
 
 15 
 
 a 
 
 21 
 
 u 
 
 25 
 
 a 
 
 20 
 
 
 15 
 
 ^^ 
 
 15 
 
 iC 
 
 7 
 
 a 
 
 20 
 
 a 
 
 3 
 
 May 
 
 1 
 
 
 o 
 
 Ap'l 
 
 29 
 
 May 
 
 2 
 
 (( 
 
 3 
 
 a 
 
 3 
 
 Ap'l 
 
 28 
 
 May 3 
 
 o 
 O 
 
 3 
 3 
 3 
 
 d 3 
 Ap'l 2G 
 " 26 
 
 PQ 
 
 J. & J. Stuart & Co. 
 J. & T. S. Winslow 
 F. W. Schmidt & Co. 
 
 Wolfe, B., & Co. - 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Barclay & Livingston 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 E. Corning & Co. - 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Webb & D. 
 
 [38] 
 
 L. Benedict & Son 
 Puyn, Wilson, & V. 
 Do. 
 
 Brander, M., & G. - 
 J. C. Halsey & Co. 
 Meyer & II. 
 J. & J. Stuart & Co. 
 Cripps & Wyeth - 
 E. Lord & Co. 
 
 May 8 
 
 R. Loreaux 
 
 Griffin, Patterson & Co. 
 Hart, Leslie, & W. 
 P. & J. Crary 
 C. W. Vorwerck - 
 E. Smith 
 Tisdale & Co. 
 Crumby & Draper - 
 ' Do. 
 
 2 fi7 5 
 
 1 5^780 07 
 
 2,861 
 
 i 137 91 
 
 
 ] ^ 440 95 
 
 
 !rJ744i 171 
 
 21,988 
 
 1 1 '^'^ 00 
 
 2,805 
 
 1 <)4S 1 5 
 
 2,489 
 
 
 20 586 
 
 1 QO 00 
 
 20 582 
 
 211 00 
 
 20,584 
 
 '-''^8 00 
 
 907 
 
 '^61 68 
 
 21,222 
 
 141 00 
 
 2,499 
 
 139 11 
 
 2,501 
 
 497 37 
 
 21,196 
 
 210 00 
 
 20,074 
 
 'i05 00 
 
 S. 9,934 
 
 ■141 00 
 
 21,208 
 
 590 00 
 
 20,572 
 
 124 00 
 
 20,744 
 
 1 088 00 
 
 2,565 
 
 225 44 
 
 20,746 
 
 243 00 
 
 20,574 
 
 443 00 
 
 20.576 
 
 SO'^ 00 
 
 19,966 
 
 514 00 
 
 
 r5 5 932 551 
 
 6 171 
 
 1 34 04 
 
 6,169 
 
 102 88 
 
 6,167 I 
 
 164 07 
 
 21,190 i 
 
 2,547 00 
 
 21,152 ! 
 
 344 00 
 
 2,589 : 
 
 379 61 
 
 ^5 1 9 r; n i 
 
 477 00 
 
 
 1 09 no 
 
 
 fJCO OA 
 
 
 r *iO Kfi 90 1 
 
 
 f 1 1 1 1 '^1 
 
 I 1 , 1 i ^ J 
 
 i 
 
 r KO '711 941 
 
 [oy, / 1 1 J 
 
 21,480 ; 
 
 128 00 
 
 22,450 ' 
 
 185 00 
 
 21,720 , 
 
 167 00 
 
 21,380 
 
 378 00 
 
 21,858 
 
 202 00 
 
 3,293 
 
 171 64 
 
 21,468 ; 
 
 402 00 
 
 1,929 [ 
 
 110 36 
 
 1,931 j 
 
 137 72 
 
 * Erased in the original. 
 
 t The Unes enclosed within brace are erased with pencil. 
 
me. No. 1.-]. 81 
 
 (\o. 10) — ConliiHicd. 
 
 
 L 
 
 26 
 
 ' Crumby &: Draper 
 
 L933 
 
 Sl02 12 
 
 
 May 
 
 o 
 O 
 
 Kissaiu & Co. 
 
 21,474 
 
 
 
 
 7 
 
 F. Gebhard & Co. - 
 
 2,731 
 
 634 57 
 
 
 
 1 
 
 R. Kiriosland 
 
 .5,09r; 
 
 146 00 
 
 
 
 
 
 
 |2,764 41] 
 
 
 ii 
 
 / 
 
 C. W. V^orwerck - 
 
 2,881 
 
 133 30 
 
 
 
 6 
 
 L. Montrose 
 
 2,759 
 
 250 00 
 
 
 a 
 
 6 
 
 (i. P. Nelms 
 
 2,952 
 
 529 11 
 
 
 >.( 
 
 6 
 
 P. & J. S. Crary - 
 
 2,982 
 
 135 78 
 
 
 u 
 
 6 
 
 A. & A. Hunter - 
 
 2,087 
 
 426 00 
 
 
 Ap'l 
 
 5 
 
 Delano & Laryden 
 
 845 
 
 238 64 
 
 
 (( 
 
 5 
 
 Do. ' - 
 
 335 
 
 243 29 
 
 
 (( 
 
 26 
 
 Do. ... 
 
 2,799 
 
 100 80 
 
 
 May 
 
 8 
 
 St. F. Dorr & Co. « 
 
 2,912 
 
 218 10 
 
 < 
 
 
 3 
 
 Phillip & Eyterve ^ 
 
 2,249 
 
 319 00 
 
 
 
 
 
 
 [5,358 43] 
 
 
 
 9 
 
 Marqnand & Co. - 
 
 3,257 
 
 106 65 
 
 
 u 
 
 9 
 
 Hart, Leslie, & W. 
 
 2,914 
 
 126 03 
 
 
 
 
 [39] 
 
 
 [5.591 11] 
 
 
 Ap'l 
 
 28 
 
 Stickney & Hale - - ' - 
 
 3,749 
 
 132 72 
 
 
 May 
 
 10 
 
 E. Fridler & Co. - 
 
 3,757 
 
 169 04 
 
 
 
 6 
 
 ivieyer & H. 
 
 2,71 5 
 
 1,623 12 
 
 
 Ap'l 
 
 28 
 
 B. Gardner - 
 
 2,551 
 
 342 22 
 
 
 
 28 
 
 Do. - 
 
 2,553 
 
 349 16 
 
 
 
 28 
 
 E. & J. Smith 
 
 2,337 
 
 217 93 
 
 
 May 
 
 10 
 
 G. B. Morewood & Co. - 
 
 22,138 
 
 124 00 
 
 
 
 
 
 
 [8,549 30] 
 
 
 
 
 [De'dact bonds of Lee, Savage & Co.] 
 
 
 [1,154 15] 
 
 
 
 
 
 
 [.S7,395 15] 
 
 (No. 11.) 
 
 CusTOM-HousE, New York, 
 
 November 17, 1838. 
 Sir: The enclosed paper contains a recapitulation of the amount of 
 bonds as exhibited by the list delivered to you yesterday. It may be of 
 service in your examination of these bonds, and I have thought it advi- 
 sable to forward it to you in the state in which it was originally prepared. 
 I am, respectfully, your obedient servant, 
 
 J. A. FLEMING, Auditor. 
 
 Henry D. Gilpin, Esq., 
 
 Solicit 07' of the Treasury. 
 
 6 
 
82 
 
 Doe. No. 13. 
 
 (No. 12.) 
 
 1 
 
 - .Si 2,41 7 34 
 
 F : 20 
 
 - ^16,509 76 
 
 2 
 
 12,029 91 
 
 21 
 
 14,677 03 
 
 3 
 
 18,963 54 
 
 2-2 
 
 22,421 57 
 
 4 
 
 18,912 42 
 
 23 
 
 29,853 02 
 
 5 
 
 11,195 08 
 
 24 
 
 14,894 89 
 
 G 
 
 14,010 65 
 
 25 
 
 24,169 00 
 
 7 
 
 10,176 41 
 
 26 
 
 17,850 87 
 
 S 
 
 18,142 00 
 
 27 
 
 10,894 87 
 
 
 18,932 05 
 
 28 
 
 12,250 S7 
 
 10 > 
 
 13,192 40 
 
 29 
 
 13,732 48 
 
 11 
 
 11,921 95 
 
 30 
 
 17,58S 73 
 
 12 
 
 17,457 17 
 
 31 
 
 11,782 91 
 
 13 
 
 1 / ,923 20 
 
 32 
 
 15,266 88 
 
 14 
 
 10,947 29 
 
 33 
 
 24,452 79 
 
 15 
 
 9,747 19 
 
 34 
 
 13,881 37 
 
 K; 
 
 19,440 94 
 
 35 
 
 18,374 91 
 
 17 - 
 
 14,332 57 
 
 36 
 
 12,711 59 
 
 18 - 
 
 14,877 40 
 
 37 
 
 18,169 81 
 
 19 
 
 18,295 93 
 
 38 
 
 4,932 84 
 
 
 
 
 1^597,331 63 
 
 (Xo. 13.) 
 
 Know ail men by these presents, that I, Samuel SwarUvout, of the city 
 of Nev/ York, have made, constituted, and appointed, and by these pre.s 
 ents do make, constitute, and appoint, Henry Ogden, of the same place, 
 my true and lawful attorney, for me and in my name, place, and stead, 
 and unto my use, to ask, demand, sue for, levy, recover, and receive all 
 such sum and sums of money, debts, rents, goods, wares, dues, accounts, 
 and other demands whatsoever which are or shall be due, owing, paya- 
 ble, and belonging to me, or detained from me, in any manner, way, or 
 means whatsoever, by any person, body politic or corporate, or number or 
 association of persons whatsoever; and to make and execute for me and 
 in my name all deeds, bonds, mortgages, leases, promissory notes, receipts, 
 acquittances, contracts, and agreements, v^'hich I might or could do if per- 
 sonally present ; giving and granting unto my said attorney full power 
 and authority to do and perlbrm all and every act and tiling whatsoever 
 requisite and necessary to be done in and about the premises, as fully, to 
 all intents and purposes, <xs I might or could do if personally present, wiiii 
 full power of substitution and revocation • hereby ratitying and confirming 
 all that my said attorney or substitu.tc shall iav/i"ully do; or cause to be 
 done, by virtue hereof 
 
 In v\^itness whereof, I have hereunto :set my hand and seal, the fourtli 
 dav of August, one thousand eight hundred and thirty-eight. 
 
 SAMUEL SWARTVVOUT, [l. s.] 
 
 Sealed and delivered in the presence of 
 
 J. Phillips. 
 
83 
 
 UmtED 3rAl\L3 OF A?IERICA,? 
 
 Citt/ and county of N. Y. ^ • 
 
 Be it kiiowii that, on the aixth d.-iy of iii the year of our Lord 
 
 one thousaiid eight huudrrd and thirty-eight, before me, Jacob B. Wood, 
 a notary pubhc ni and for the State of New York, duly eomuiissioiied and 
 4>worn, dwelling in the city of New York, puroonally came Samuel Swart- 
 wout, and acknowledged that he executed the above letter of attorney. 
 , . In te^tunony whereof, I have hereunto subscribed my name and 
 ^ ' atTixed mv -eal <"»f ofiii'e tlie dav and year last above written. 
 
 J. BEN WOOD, Nof. Pi,h. 
 
 Stai'k of Nkw York, ^ . 
 Cify and county of N, F. 5 
 
 On the third day of October, eighteen hundred and thirty-eiglit, per- 
 sonally came before me Joshua Philhps, subc^cribnig witness to the withm 
 power of attorney, to me known, who, on being duly sworn before me, did 
 depose and say tliat he resides in the city of New York; that he is ac- 
 quainted with Samuel Swartwout, and that he knew hiin to be the same 
 person described in and who executed the within power of attorney; that 
 he saw him sign the same, and thai he acknovvledged that he executed 
 the same in his presence, and that he subscribed his name as a witness 
 thereto. 
 
 ISAAC O. BARKER, 
 Conunissioncr of Deeds, 
 
 Recorded in the offivc of the register of the city and county of New 
 York in lib. No. 4 ot Powers of Attorney, page October' 3d, 1S3S, 
 
 at 10 liiiiiiites past 1 P. Executed by 
 
 J AS. Gb'LICK, liegisler. 
 
 ' Nuw Ynr»K. Norember 5, 1836. 
 
 I hereby certify tlie foregoing to be a true copy of an original letter of 
 attorney, with the certificates thereunto amiexed, carefully examined and 
 compared by me ; which original is on hie in the transfer olhce of the 
 ]Ma n ha t ta n Com } >an y . 
 
 , In testinaony v." hereof. 1 Ijave subscribed my lianic and affixed my 
 ^ ' oillcial seal to tiiese presents on ilu^ day and year above written. 
 
 G. \\\ HEELAS, Not, Pub. 
 
 (No. 11.) • ^ 
 
 I hL uiJeiitme, made the tenth day of No\ ember, in the year one thou- 
 ^jand eight hundred and thirly-eighl. between Samuel Swartwout, of the 
 city of New York, by his attorney in Aict Henry Ogdcn, of the first part, 
 and Henry U. Gilpin, Solicitor of the Treasury of the United States, for 
 the use of the United States, of the second part : 
 
 Whereas the, said Samuel Swartwout is juttly indebted lo the United 
 States of America in the sum of one million of dollars: Now this indenture 
 whnesseth, tliat the said party of the tirst part, for the better securing of 
 the i>aid sum of money, and also in consideration of the sum of one doUaj- 
 
84 
 
 Uor. No. lo. 
 
 to him paid by the parly o( the second j>ait, before the seahiig and deliv- 
 ery of these presents, the receipt of wliieh is hereby acknowledged, has 
 granted, bargained, and sold, aliened, released, conveyed, and confirniedj 
 and by these presents does grant, bargain, sell, alien, release, convey, and 
 confirm unto the said party of the second part, his successors and assigns, 
 for the use aforesaid, all those certain thirty lots of land situate in the 
 twelfth waixi of the city of New York, which were conveyed to Samuel 
 Swartwout by Jared Ayres, by deed dated tlie 26th day of December^ 
 1833, and recorded in the register's oliice in the city of New York, in li- 
 ber 206 of Conveyances, page 573 ; and also all that certain tract of land 
 situate on the west bank of Plarlaem river, in the State of New York, ad- 
 joining McConib's dam, containing, in all, about ten acres of land; and 
 also all that certain dwelling-house and lot of ground situate on the north 
 side of Eighth street, in the city of New York, at present occupied by the 
 said party of the first part ; and also all the right, title, and interest of the 
 party of the first part in any estate, real and personal, situate and being 
 in the State of New York, together with the appurtenances thereto be- 
 longing, and all the estate, right, title, and interest, in law and equity, of 
 the said party of the first part hi and to the said premises, and every part 
 thereof, with the appurtenances : to have and to hold the same to the said 
 party of the second part, his successors and assigns forever: provided al- 
 ways, (and these presents are upon this express condition.) that if the said 
 party of the first part, his heirs, executors, and administrators, shall pay 
 to the United States of America the said sum of one million of dollars, and 
 the interest thereon, within one week from the date of these presents, then 
 these presents, and tlie estate hereby granted, shall cease, determine, and 
 be void, but otherwise to remain in full force. 
 
 In v/itness whereof, the parties hereto have set their hands and seals 
 the day and year first above written; the said party of the first part, by 
 his attorney duly appointed for that purpose, by letter of attorney dated 
 the 4th of August, 1838, now on file in the transfer ofiice of the Manhat- 
 tan Company, New York, and recorded in the register's ofiice in the city 
 of Nev/ York, in liber No. 4 of Powers of Attorney, page 136. a copy of 
 which letter of attorney is hereto annexed. 
 
 SAMUEL SWARTVvOUT, 
 % his attorney HENRY OGDEN. [l. s.] 
 
 Signed, sealed, and delivered, in presence of 
 JosHU'V Phillips, 
 Rob. B. Adams. 
 
 CriY of New York, to wit: 
 
 Be it remembered, that on tliis tenth day of November, m the \'( ar of 
 our Lord one thousand eight hundred and thirty-eight, personally appeared 
 before the subscriber, mayor of said city, Henry Ogden, attorney of h'am- 
 uel Swartwout, the within grantor, to me known to be the individual de- 
 scribed in and who executed the foregoing instrument, and acknowledged 
 the foregoing instrument to be the act and deed of the said Samuel Swart- 
 wout, and desired that it might be recorded as such. 
 
 In witness when^of, I have hereunto set my hand and caused the seal 
 of the mayoralty of the city of New York to be atfixed to.these pres- 
 otitt;, on the dav and year first above written. 
 
 AARON CLARK, Mayor, [l. s.] 
 
Doc. Xo. 13. 
 
 85 
 
 Register's Office, 
 City and county of New York, 
 
 I do certify that I have compared the yjreceding witli the origiiiai insf ru- 
 ment which is recorded in tldr. office, ou the lOth day of November in- 
 stant, at 50 minutes past 3 P. M., and the same is a correct tran5;cript 
 therefrom, and ol the Vvdiole of such original instrunjcnt, which purports to 
 be made by Samuel Swartvxrout, by his attorney Henry Ogden, to Henry 
 D. Gilpin, Solicitor of the Treasury of the United States^ for the use of the 
 United States. 
 
 Given under my hand this 12th dav of November. 1838. 
 
 W. CORP, D. Rfgis,*rr. 
 
 (Mo. 15.) 
 
 This iudcnturc, madt- tlie tenth day of Noveiiiber. ni the yf ai one tliou- 
 sand eight hundred and t^iirty -eight, beivv^een Samuel Swartwout, of the 
 city of r>^ew York, by his attorney in fact Kcnry Ogden, of the first part, 
 and Henry I). Gilpin, Solicitor of the Treasury of the United States, for 
 the use of the United States, of the second part ; 
 
 Whereas the said Samuel Swartwout is justly indebted to the L'uitcd 
 States of America in the sum of one million of dollars: Now tins indcjjtiire 
 witnesselh, tliat the said party of the first part, for the better securing of 
 »lie said sum of money, and also in consideration of the sum of one dollar 
 to him paid by the party of the second part, before the sealing and deliv- 
 ery of these presents, the receipt of v/hicli is hereby acknowledged, lia.-^. 
 granted, bargained- and sold, aliened, released, conveyed, and <:onfir!ned, 
 and by iliese presents does grant, bargjuiij sell, ahen, release, convey, and 
 cofifirm unto tlie said party of the second part, ins successors and assigns, 
 for the use aforesaid, all that certain tract or parcel of land situate in the 
 eount}' of Bergen tUid State of Nev; Jersey, known as Swartwout's Upper 
 Mei:dov/s, containing, in all, about four hundred acres: and also that 
 certain tract or parcel of land sitULitc m the said coimty'of Bergen and 
 State of New Jersey, known as Swartwout 's Bergen Hill property, f'«>n- 
 Taining, in all, about thirty-iive acres; and also all that tract or ])arcel of 
 land situate in the said county of Bergen and State of New Jersey, known 
 as Swartwout's Hoboken jMeadows.conrainmg, in all, about three huiKlred 
 and thirty-three acres : and also all the right, title, and interest of tlinp;n ty 
 of the first part in aU and any estate, real ;iiid personal, situate lUid bein^: 
 in the State of New Jersey, togetlicr with the appurtenances thereto be- 
 longing, and all the estate, right, title- and intere.st, in law and equity, v( 
 the said party of the first ]\art in and to tiie said premises, and every part 
 thereof, with the appurtenances; to have and to hold the same to tJie 
 said party of the second part, his successors and assigns, forever : pro- 
 vided always, (and these presents are upon this express condition,) that 
 if the said party of the first part. Ins heirs, executor. , and administrators. 
 rJiall pay to the United States of America the vsaid sum of m\c milhon of 
 dollars, and the interest thereon, within one week from the date of these 
 presents, then these presents, and the estate hereby granted, shall cease 
 and determine, and be void; but otherwise to remain in full force. 
 
 In whness whereof, the parties hereto have set their hands and seals 
 
86 
 
 Doc. Xu. 13. 
 
 the day and year first above written; the said party of the first part by his 
 attorney duly appointed for that purpose, by letter of attorney dated the 
 4th of August, 1S3S, now on file in the transfer office of the Manhattan 
 Company, New York, and recorded i^i the register's office of the city of 
 New York, in hber No. 4 of Powers of^\ttorney,a copy of which l.Ptter of 
 attorney is hereto annexed. ^ 
 
 SAMUEL SWARTWOUT, 
 Bi/ Ins attorney HENRY OGDEN. [l. 5.] 
 
 Signcdj sealed, and dehvered, ni presence of 
 Joshua Phillips, 
 Rob. B, Adams 
 
 City of N^. w York, ta vnl : 
 
 Be It remembered, tliat on this tenth day of November, in the year of 
 our Lord one thousand eight hundred and tlnrty-eight.personaiiy appeared 
 before the subscriber, mayor of Ih.e said city, He;nry Ogdeii, attorney of 
 Samuel Swartwout, tlic withni grantor, to me known to be tiie mdividual 
 described in and who executed tlie foregoing instrument, and acknowl- 
 edged the foregoing instrument to be the act and deed of the said Samuel 
 Swartwout, and desired that it might be recorded as such. 
 
 In witness whereof, I have hereto set my hand, and caused tlie Leal of 
 the mayoralty of the city of New York to be affixed lO these presents, 
 on the day and year first above written. 
 
 AARON CLARK, ^JaI/ur. [l, s.] 
 
 Received m the clerk's oflice of the county of Bergen, the 10*h day of 
 November, A. D. 1S38, at h o'clock P. M., and recorded m liber J of Mort- 
 gages, pages o22, and 323. 
 
 SAIMUEL H. BERRY, Clerk, 
 
 (No. 16.) 
 
 Tins mdeiituie, made the tenth' day of November, in the year of ou! 
 Lot'd one thousand eight hundred and thirty-eight, between Samuel 
 Swartwout, of the city of New Yoik, br his attorney, Henry Ogden, uf 
 the fust part, and Henry D. Gilpin, Solicitor of the Treasury of the 
 United States, for the use of the United States, of the second part ; 
 Whereas (he said Samuel Swartwout ia justly indebted to the L'niled 
 Spates of Anierica in the sum of one million of dolla's: No\v, this niden- 
 ture witncsseth, that (!ic said parly of <he lirst pait, h.»r the better seru • 
 iinp; v)f the . said sum of money, and also in consideration of the sum of one 
 dollar to him paid, hy the party of the second part, hefore the sealing and 
 dclivciy of these presents, the receipt of which is hereby acknowledged 
 has granted, bargained, and sold, aliened, released, conveyed, and con- 
 iirmcd, and by these presents does grant, bargahi, sell, alien, release, 
 iionvey, and confirm, unto the aaid party of the second part, his succcin- 
 .sors and assigns, for the use aforesaid, all the estate, right, title, and in- 
 terest, of the said party of the first part, in and to all and any real estate 
 at or near Cumherland, in the State of Maryland, or elsew here in the 
 said State, or in the State of Virginia, whether held in his own right oi 
 
Doe. No. 13. 
 
 87 
 
 as ii partner of any company, incoi jioi ated oi- not iijcorporated, and, also, 
 all shares and interest iu the stock or property, real or personal, of such 
 company, and, also, all the riglii, title, and interest, of the said party of 
 the first part, in any estate, real or personal, in the State of Illinois, to- 
 gether with the appurtenances thereto helonging;, and all the estate, 
 right, title, and interest, in law and equity, of the said party oi the first 
 part, in and to the said premises, and every part thereof, with the ap- 
 j)urtenances ; to have and to hold the same to the said party of the 
 second part, his successors and assigns, forever: provided idways, (and 
 these presents are upon this express condition.) that if the said party ot 
 the first part, his heirs, executors, and administrators, shall pay to the 
 United States of America the said sum of one million of dollars, and the 
 interest thereon, within one week from the date of these presents, then 
 these presents, and the estate hereby granted, shall cesse and determine, 
 and be void, but otherwise to remain in full force. 
 
 In witness whereof, (he partie:^ hereto have set their hands and seals, 
 the day and year first above written ; the said party of the first part by his 
 attorney duly appointed for that purpose by letter of attorney, dated the 
 4th August, 1838, now on file in the transfer office of ihe Manhattan Com- 
 pany, New York, and recorded in the register's office of the city of New 
 York, in liber No. 4 of Powers of Attorney ; a copy of which letter 
 cf attorney is hereto annexed. 
 
 SAMUEL SWARTWOUT, 
 By his attorney HENRY OODEN. [l. s.} 
 
 Signed, sealed, and delivered, in the presence of 
 Joshua Phillips, 
 Robert B= Adams = 
 
 City of Nfay Vokk, to wit: 
 
 Be it remembeied, that on this tenth day of November, in the year of 
 our Lord one thousand eight hundred and thirty-eight, appeared before 
 the subscriber, mayor of the said city, Henry Ogden, attorney of Samuel 
 Swartwout, the within grantor, to me known to be the iiidividual de- 
 scribed in and who executed the foregoing instrument, and acknowledged 
 the foregoing instrument to be the act and deed of the said Samuel Swart- 
 wout, and desired that it might be recorded as such. 
 
 Li witness whereof, 1 have hereto set my hand and caused the seal 
 [l. 5.] of the mayoralty of the city ofNevv York to be affixed to these 
 presents, on the day and year first above written. 
 
 AARON CLARK, Mayor. 
 
 (No. IT.) 
 
 New YoRjf, November 10, 1838. 
 
 Sir ; I enclose a mortgage from Saujuel Swartwout to the L^nited 
 States, of certain property situated near Cumberland, in your State, and 
 I shall be obliged by your having the same recorded icithout delay in 
 
88 
 
 Doc. No. 13. 
 
 the proper office of the county where the land lies. You will have the 
 goodness to inform me at Washington that this has been done. 
 
 H. D. GILPIN, 
 Solicitor of the Treasury. 
 
 To N. Williams, Esq., 
 
 U. S. Attorney^ Baltimore^ Maryland. " 
 
 (No. 18.) 
 
 To the raarshal of the United States for the southern district of 
 
 New York : 
 
 Whereas Samuel Swartwout, late collector of the revenue for the port 
 of New York, became indebted to the United Stales in the sum of one 
 million three hundred and seventy-four thousand one hundred and nine- 
 teen dollars and sixty-five cents, agreeably to the account truly stated by 
 the accounting officers of the Treasury, and certified by the First Comp- 
 troller of the Treasury, of which a copy is herewith transmitted : And 
 whereas the sum of thirty thousand dollars has been paid on account of 
 the said debt, so that the sum of one million three hundred and forty- 
 four thousand one hundred and nineteen dollars and sixty-five cents re- 
 mains due by the said Samuel Swartwout : And whereas the said Samuel 
 Swartwout has failed to pay over, according to law, the said sum of one 
 million three hundred and forty-four thousand one hundred and nineteen 
 dollars and sixty-five cents : 
 
 These, therefore, are to command you, in pursuance of the act of Con- 
 gress entitled " A n act providing for the better organization of the Treas- 
 ury Department/' passed on the 15th day of May, 1820, to levy, take, 
 and sell the estate of the said Samuel Swartwout, and of Benjamin 
 Birdsail, Charles L. Livingston, and Mangle M. Quackenbos, the sure- 
 ties of the said Samuel Swartwout, v/hich may be situate in your dis- 
 trict, according to the provisions of the said act. And, in executing this 
 v/arrant, you will by yourself or deputies proceed to levy and collect 
 the said sum of one million three hundred and forty-four thousand one 
 hundred and nineteen dollars and sixty-five cents, remaining due, by 
 distress and sale of the goods and chattels of the said Samuel Swart- 
 wout, in the manner prescribed by the said act ; and if the said goods and 
 chattels be not sufficient to satisfy this warrant, you will levy the same 
 on the person of the said Samuel Swartwout ; and in case he should not 
 satisfy the same, you will conunil him to prison, there to remain until dis- 
 charged by due course of law. And if goods and chattels of the said 
 Samuel Swartwout are not found sufficient to satisfy this warrant, you 
 will proceed to levy and collect the sum of one hundred and fifty thou- 
 sand dollars, if so much of the said sum of one million three hundred and 
 forty-four thousand one hundred and nineteen dollars and sixty-five 
 cents remains due by the said Samuel Swartwout, by distress and sale 
 of the goods and chattels of Benjamin Birdsail, Charles L. Livingston, 
 and Mangle M. Quackenbos, of the city of New York, who are sureties 
 of the said Samuel Swartwout, in the said sura of one hundred and fifty 
 thousand dollars, in the manner prescribed by the said act. 
 
Doc No. 13. 
 
 89 
 
 And you are hereby furtlier commanded io cause to be recorded fortli- 
 with, in the oilicc of the clerk of the district co'Jit of your district, ilio 
 levy made by viitue hereof, i][)on the lands, tenements, and heredita- 
 nients of the said Samuel Swartwout, Benjanun Birdsall, Chailes L. 
 Livin;;ston, and Mangle M. Quackenbos, with tlie date of the said levy. 
 
 And you are hereby further commanded, if the u;oods and chattels of 
 the said Samuel Swartwout, l^enjaniin Birdsall, Charles L. Livingston, 
 and Mangle M. Quackenbos, are not sufficient to satisfy the sum that 
 may remain due, to sell, in the manner prescribed by the said act, the lands, 
 tenements, and hei editatnents, of the said Samuel Swartwout, and of the 
 said Benjamin Birdsall, Charles L. Livingston, and Mangle M. Quacken- 
 bos, or so much thereof ^ts may be necessaiy to satisfy the sum that may 
 remain due; provided, always, that you make by the levy and sale ol the 
 lands, tenements, and hereditaments, of the said Benjamin Birdsall, 
 Charles L. Livingston, and Mangle M. Quackenbos, sureties of the said 
 S<\muel Svvaitwout, only such part of the sum of one hundred and fifty 
 thousand dollars, ijefore mentioned, as shall have remained due after the 
 sale of the goo<ls and chattels of the said Benjamin Biidsall, Charles L. 
 Livingston, and Mangle M. Quackenbos, 
 
 And all moneys that may remain of the proceeds of such sale, after 
 satisfying this warraut and paying the costs arid charges of executing the 
 same, you are hereby required to return to the said Samuel Swartwout, 
 or to his sureties whose property has been sold, as the case may be. 
 
 And whatever you may do in obedience (o this warrant, you will make 
 return thereof to ihe ollice of the Solicitor of the Treasury, and for your 
 so doing this shall be your sufficient authority. 
 
 J- ^ -| Given under my hand and seal, tiiis twelfth day of Novem- 
 ber, Anno Domini one thousand eight hundred and thirty-eight. 
 
 I]. D. (ilLPlN, 
 SoUcKo/' of Ihe Treasury. 
 
 (No. 19.) 
 
 New York, Novtmher\ Z^ 1838. 
 
 Sir : 1 have this day received from the First Comptroller of the Treas- 
 ury a statement, certified by him, of the account of Samuel Swartwout, 
 late collector of the revenue for the port of New Yoik, by which it ap- 
 pears that the amount of ^1,344,119 65 is due to the United States. 
 
 1 have also received from the Comptroller a duly certified copy of the 
 official bond of Mr. Swartwout, w hich I enclose. 
 
 In pursuance of the provisions of the act of 15th May, 1820, I have 
 issued a warrant of distress against tl.e said Samuel Swartwout, and Ben; 
 jamin Birdsall, Charles L. Livingston, and Mangle M. Quackenbos, his 
 sureties, directed to the marshal of your district, 'i'his warrant, together 
 ■with a Treasury transcript of the said account, duly certified, I transmit 
 hei ewith, and have to request that you will imnjcdiately deliver the same 
 to the marshal, in order that he may forthwith levy on the estate of the 
 said Samuel Swaitvvout and his sureties, which may be found in his dis- 
 trict, and pursue, in the execution thereof, the other provisions particu- 
 larly set forth in the said act of Congi ess, 
 7 
 
90 
 
 Doc. No. 13. 
 
 In order that the lieu may be perfected on the real estale of Mr, 
 Swartwout and his sureties, the marshal should cause the levy thereon y 
 with its date, to be recorded as promptly as possible in the office of the 
 clerk of the district court of your district. 
 
 Very respectfully, yours, 
 
 11. D. GILPIN, 
 Solicitor of the Treasury, 
 
 To William M. Price, Esq , 
 
 United States AHoriicij for the southern di trie I of New York, 
 
 (No. 20.) 
 
 New York, November 13, 1838. 
 
 Sir : I have received from the First Comptroller of the Treasury a 
 statement, certified by him, of ihe account of Samuel Swartwout, late col- 
 lector of ihe revenue for the {)ort of New York, by which it appears that 
 the amount of ^1,344,119 65 is due to the United States. 
 
 In pursuance of the provisions of the act of 15th May, 1820, I have 
 issued a warrant of disti ess at^ainst the said Samuel Sw^artuout and Ben- 
 jamin Birdsall, Charles L. Liviiigston, and Mangle M. Quackenbos, hi» 
 sureties, directed to the marshal of your district. This warrant, togethei' 
 with a copy of the account, I transmit herewith, and have to request that 
 you will immediately deliver the same to the marshal, in order that he 
 may forthwith levy on the estate of the said Samuel Swartwout and his 
 sureties, which may be found in his district, and pursue, in the execu- 
 tion thereof, the provisions })articularly set forth in the said act of Congress. 
 
 In order that the lien maybe perfected in the manner the act requires, 
 the marshal should cause his levy, with its date, to be recorded as 
 promptly as possible in the office of the clerk of the district court of your 
 district. 
 
 A distress warrant has already been issued in this district, where the 
 parties reside. 
 
 The object, therefore, of transmitting one to you is to secure the estate 
 which may be in your district, and in regard to which I have to request 
 that you will cause the marshal to make the most ligid scrutiny. The 
 only account 1 have been able to obtain of Mr. Swarlwout's property in 
 New Jersey is that embraced in the mortgage to the United States, re- 
 corded in Bergen county on the 10th instant; but it is supposed that he 
 may have other real estate or interests in some companies incorporated 
 or unincorporated. At all events, a more accurate description of that 
 and all other can be obtained and embraced in the return and record of 
 the levy, so as to make the security of the United States more certain 
 than under mortgage. The most prompt measures for completing and 
 recording the levy should be taken. 
 
 I shall be obliged by your reporting your proceedings to my office at 
 Washington as early as may be. 
 
 Very respectfully, yours, 
 
 H. D. GILPIN, 
 Soliciior of the Treasury. 
 
 To James S. Green, Esq., 
 
 United States Attorney^ New Jersey. 
 
Doc. No. 13. 
 
 91 
 
 (No. 21.) 
 
 New York, November 13, 1838. 
 
 Sir : Since my letter to you of" the lUth instant, enclosing the mort- 
 gage of vSamtiel Swartwout to me, I have received iVoni the First Cornp- 
 troiier of the Treasury a statement, certitied by him, of the account ot 
 Mr. Swartwout, as late collector of tlie revenue for the pcMt of New 
 York, by which it appears that the amount of $1,344,119 05 is due to 
 ihe United States. 
 
 In pursuance of the provisions of the act of 15lh May, 18:^0, I have 
 issued a warrant of distress against the said Samuel Swartwout, and Ben- 
 jamin Birdsall, Charles L. Livingston, and Mangle M. Quackenbos, his 
 sureties, directed to the marshal oT your district. This warrant, together 
 with a copy of the said account, 1 transmit herewith, and have to request 
 that you will immediately deliver the same to the marshal, iri order that 
 he may forthwith levy on the estate of the said Samuel Swaitwout and 
 his sureties, which may be found in his district, and pursue, in the exe- 
 cution thereoi", t!ie provisions particularly lcI forth in the said act of 
 Consjress. 
 
 In order that the lien my be p.cffected in {he manner the art requires, 
 the marshal should cause his levy, with its date, to be recorded as 
 pr omptly as possible in the oflice of the clerk of the district court of your 
 district. 
 
 A distress warrant has aheady been issued in this disti ict, where the 
 parties reside. 
 
 Tlie object, therefore, of transmitting one to you is to secure the es- 
 tate which may be in your district, and in regard to which I have to re- 
 quest that you will cause the marshal to make the most rigid scrutiny. 
 The only account of Mr. Swartwoui's properly in Maryland t'lat I have 
 been able to obtain is that embraced in the mortgage transmitted to you ; 
 but it is supposed that he may have other real estate or interest in some 
 companies, incorporated or unincorporated. At all events, a more accu- 
 rate desciiption can be obtained and embiaced in the return and record 
 of the levy, so as to make the security of the United vStatcs more certain 
 than under tlie mortgage. The most piompt measures for completing 
 and lecording the levy should be taken 
 
 I shall be obliged by your reporting your proceedings to my office at 
 W'ashingtO!! as early as may be. 
 
 n. D.GILPIN, 
 
 Solicitor of the Treasury. 
 
 N. Williams, Esq., 
 
 United Stc/ics Attorney, Baltimore. 
 
 (No. 22.) 
 
 New York, November 14, 1838. 
 Sm: The marshal informed me this morning that, on making his levy 
 on the household furniture of Mr. Swartwout, he received a notice from 
 Dr. Fayette Cooper, a resident in the house, that an assignment of this 
 property had been made to him, to secure the repayment of ;;^T,000 ac- 
 
92 
 
 Doc. No. 13. 
 
 tually lent to Mr. Svvartwout two years previous. I requested the mar- 
 shal to obtain the documents necessary to establish the facts of this trans- 
 action, and submit them to you, to ascertain whether or not the transfer 
 was bonafide, and whether the possession and other circumstances are of 
 such a character as in any way to interfere with the proceedings under 
 the distress warrant. ' 
 
 The levy has, I understand, been actually made, and an inventory of 
 the property taken. 
 
 The marshal also informed me that transfers of property had been 
 made and judgments confessed, within a few days, by Mr. Birdsall and 
 Mr. Quackenbos, two of the sureties. I shall be obliged by your exam- 
 ining into these transactions, and advising the marshal in relation thereto, 
 so that the most efficient nieasures may be taken, under the lav.'s and 
 practice of your district, to obviate any efforts to interfere with the rights 
 of the United States. 
 
 The marshal also informed rnc that he has been unable to discover 
 any stocks or money belonging to Mr. Swartwout. 1 would, however, 
 request that you will cause strict inquiries to be made to ascertain 
 "whether property of this nature, actually belonging to Mr. Swartwout, 
 may not be in the name or under the control of Mr. Ogden, or some 
 other agent ; and whether there may not be funds in bank or shares of 
 some of the incorporated companies, that can be pioj)erly levied on un- 
 der the distress warrant. 
 
 Very respectfully, yours, 
 
 H. D. GILPIN, 
 Solicitor of the Treasury. 
 
 Wm. M. Price, Esq., 
 
 United States Attorney^ New York. 
 
 (No. 23.) 
 
 New York, November 15, 1838. 
 
 Sir : Since my letter to you of the 13th, I have been informed that 
 Mr. Swartwout has a large interest in the " Maryland Mining Comj)any," 
 and the "New York and Maryland Coal and Iron Company." In ad- 
 dition, therefore, to my former instructions, I have to request particular- 
 ly that you will have a levy made without delay on this interest, give 
 notice to the officers of the company, so that no transfers may be made, 
 and adopt such other measures to secure it to the United States as you 
 may judge most expedient under the law and practice of your State. 
 
 Very respectfully, &c. 
 
 II. D. GILPIN, 
 Solicitor of the Treasury. 
 
 To N. Williams, Esq., 
 
 U. S. Attorney J Baltiraore^ Maryland. 
 
Doc. No. 13. 
 
 93 
 
 (No. 24.) 
 
 New York, November 16, 1838. 
 
 Sir : I have obtained the following descriptioa oi' Mr. Swartwout's 
 propel ty near Cumberland: 
 
 All that tract of land in Alleghany county, in the State of Maryland, 
 known by the name of Mount Savage, or the Ilowell estate, beginning 
 at an anijie situate about three miles north by east from Wagner's tavern, 
 in the village of Frostburg, and near the junction of the Workman branch 
 of Jennings's run with the main run ; then bounded in an irregular line, 
 whose direction is mainly east, by the property of the Boston Company, 
 for a mile, more or less; then south, by lands of the Clifton Company, 
 about the same distance ; u est, by the western slope of Savage mountain 
 and Johnson's lands, for two and a half miles, more or less ; and north, by 
 the boundary line between the States of Maryland and Pennsylvania, for 
 half a mile, more or less ; containing, in the whole, three thousand and 
 seventy-two acres, or thereabouts, and comprising the farms, heretofore, 
 of Mattingly, Bruce, and Hoy, and lately resurveyed, or intended so to 
 be, by virtue of a wai rant of resurvey from the land office of the State of 
 Maryland, under the general designation of Mount Savage, as by refer- 
 ence to the said warrant and return thereof will more fully appeal-. 
 
 This may be of use to the maishal, in making his levy on Mr. Swart- 
 Avout's interest in this property, and in recording his return. If the rec- 
 ords of the land office, or the act incorporating the New York and 
 Maryland Coal and Iron Company, are examined, it may be still more com- 
 plete. It should be as much so as possible. 
 
 Very respectfullv, vours, 
 
 * H. D. GILPIN, 
 Solicitor of the Treasury. 
 
 N. WiLLiAifts, Esq., 
 
 U. S Attornei/^ Baltimore. 
 
 I shall be obliged by your sending me, to Washington, copies of the 
 acts incorporating the two companies mentioned in my last letter. 
 
 No. 16. 
 
 Treasury Department, 
 First Auditor's Office, December 1, 1833. 
 
 Sir: Your letter of the 19th ultimo should have received an earlier 
 reply, had the state of my health permitted ; and even now, confined as 
 I am to my chamber, I must crave indulgence for (^missions that may oc- 
 cur, and the privilege of supplying any such in a future communication. 
 
 The first inquiry contained in your letter, in refeience to the great 
 defiilcation of the la^e collector at New York," is in the following words, 
 viz : " I therefore request you to inform me of the causes why it was 
 not in the power of your office to report his defalcation when it first oc- 
 curred, or at the different settlements afterwards, before his term of of- 
 fice expired." 
 
94 
 
 Doc. No. 13. 
 
 In reply to (his question, I would respectfully state that it was not in the 
 power of iJiis office to report his defalcation when it Ji/'st occurred, be- 
 cause it never possessed the means of ascertaining it. By the 21st sec- 
 tion of the collectioJi act of 2d March, 1799, the collectois are allowed 
 three months after the expiration of a quarter to make up and render 
 the accounts to this oflice for adjustment; and in reference to New York, 
 the Secretary some years since extended the tims two or three weeks 
 longer, so that the accounts of that district, for the first quarter of the 
 year, do not usually reach this office until the middle of July ; it is there- 
 fore apparent, that his defalcation could not have been ascertained in 
 this office when it first occurred. 
 
 But it is also asked why it was not reported " at the" diiTerent settle- 
 ments afterwards, before his term of office expired." To this inquiry 
 the same reply might also be niade. This office had no means of ascertain- 
 ing the defaleafion of Mr. S\vartwout at any time prior to the final set- 
 tlement of bis account. It could and did report the correct balances 
 due from hiiu, " at the different settlements," but it had no means of as- 
 certaining that a portion of his balance h.ad been used by him for his 
 private piHposes. The accounts, as soon as leceived at this office, are 
 carefully examined ; and all the checks furnished for testing their accu- 
 racy, in addition to the certificate of the naval officer, are used, and the 
 duties secured, as well as the disbursements made, having been correctly 
 ascertained, tlie account instated, and the balance struck and reported to 
 the First Comptroller, to whom the account and all the abstracts belong- 
 ing to it are transmitted forfhwith. From the investigation, how^ever, 
 which has recently taken place at the custom-house. New York, it ap- 
 j)ears that a large portion of this defalcation consists of bonds abstracte<i 
 by the late collector, to whom payment was made, and for which the 
 bond account was not credited ; and it may with propriety be inquired, 
 why this had not been discovered by the accounting officers on the exam- 
 ination of the accounts. In replying to this inquiry, I beg leave first to 
 state the facts in regard to the manner in which the bond accounts have 
 been kept at the Treasury. Previous to the year 1622, as I am inform- 
 ed, on examining the accounts of the customs in this office, the account- 
 ing clerk ascei tained that the balance of the bond account was cor- 
 rectly brought forward, that the additions were correct, and the balance, 
 as returned, propei ly stated. But as the bond account accompanied the 
 quarteily account current of the customs and the other abstracts to the 
 Comptroller's otTice, where it was retained, no reference could he had in 
 this odice to said accounts, to mark o^T the bonds paid, or put in suit, in 
 subsequent quarters, which reference was absolutely necessary to a 
 thorough examination of t!ie bond account. In 1822, however, the First 
 Auditor directed a register- to be kept in his office, of all the bonds ta- 
 ken and paid, as well as those put in suit. Two clerks were appointed 
 to this duty, to uhom the accounting clerk, immediately on receiving the 
 quarterly returns, handed over the bond account, to be recorded, &c. 
 The accounts for the smaller districts were generally entered and maik- 
 ed otr in time to accompany the adjusted accounts to\Ahichthey belong- 
 ed ; but the duty {){ recordin^'; all the bonds being very ai duous, and the 
 clerks engaged on tbem being occasionally called to other business, the 
 larger districts by and by fell in arrear, especially the district ol New 
 York i which, from what I can learn, was, perhaps, never once recorded 
 
Doc. No. 13, 
 
 95 
 
 a^d marked oflf in time t<3 accompany the accounts of tlie Comptroller; 
 and, as it now stands, I find that tho bonds taken are recorded only to 2(1 
 quarter, 1834, while those paid oi- put i;i suit are niarked off only to tiie 
 4th quarter, 1832. The present condition of the l.ond accounts in this 
 otBce is about the same that it was when I received my appointment. 
 But for the present, passing over ihe imperfect manner of keeping tlie 
 bond accounts, let us inquire whether, under the most i)erfect system that 
 could be devised for discharging this duty, the fraud committed on the 
 bonds in New York could have been pronipihj detected in this otTice. 
 Suppose that when the account of the customs is taken up for adjust- 
 ment, the bonds paid and put in suit are marked otT, forthwith, on the 
 original bond accounts; any omission of the collector of New Yoik to 
 return bonds paid, &;c., could not, in ordinary times, be ascertained, until 
 iive or six months after the expiration of the quarter in which the trans- 
 iictions took place. But, in th^ case under consiueration,.the embezzle- 
 ment of the proceeds of the bonds occurred under very peculiar circum- 
 stances. It was at a peiiod in 1837, when, owing to the deiangement of 
 commercial affairs, the suspension of specie payments by the banks, 
 then no longer used as agents of tlie Government, &c., the bonds 
 were returned to the custom-house, and, though due, were not put in suit, 
 the Secretary of the Treasury having; authorized a temporary suspen- 
 sion, which was afterwards extended by Congress to nine months, and vrhen 
 six or eight thousand bonds were lying over at the custom-house at one 
 time, aiid when all was in such a state of confusion that, as has been sta- 
 ted by the auditor of the custom-house, it was utterly impracticable, 
 even there., to ascertain, in making up the amount for the 1st quarter, 1837, 
 the true condition of the bonds; and wheie, even at lliis late day, after 
 a great deal of investigation, it has been found impracticable to identify 
 an amount of these abstracted bonds exceeding $30,000 ; and in order 
 to ascertain th^m a thorough examination of the bond account will have 
 to be made from the commencement — a work of great labor, and requiring 
 considerable time. With th.ese facts before us, it is quite evident that 
 it would have been impracticable for this office, had the system of ex- 
 amining the bond accounts been the most perfect, to have ascertatined 
 the fraud committed by the late collector in the bonds uniil about the 
 time for rendering his final account. This account v,-as not received at 
 this oSice until the 10th November, 1838, long after his neglect to for- 
 ward the account in due time had been reported by this office to the 
 Couiptroller, It is true that somewhere about August, 1837, on the ex- 
 amination of his account at this office, there would have appeared to be a 
 large amount of bonds due in the 1st quarter, 1837, not returned as paid 
 or put in suit, and the collector would have been called upon for an ex- 
 planation. Under all the circiimstances of this case, he might have and 
 no doubt would have replied to such an inquiry, that these bonds had been 
 extended under the authority of the Secretary of the Treasury and the 
 act of Congi''-,5S ; but that, owing to the great mass of such bonds, amount- 
 ing, it is believed, to more than $5,000,000, and to tlie great confusion 
 into which the b )nds had been thrown, increased, too, by the fact, not then 
 known to the accounting officers f f the custom-hous^, that the collector 
 had actually collected a large amount of said bonds, he could not, at least 
 for a considerable time, render any particular account of them. Such a 
 reply would have Leen considered, at least for the time being, as satis- 
 
9G 
 
 Doa No. 13. 
 
 factory ; certainly it would not have excited any suspicion at the Treas- 
 ury, because all tiie bonds referred to ivere actuallij entitled to the ex- 
 tension provided for by Congress^ and wouid naturally have been sup- 
 posed to have been so extended. Having, as \ presunic, thus clearly 
 shown that this oSice had no means of ascertaining this defatcatipn, when 
 ii^'- first occurred," nor "at the dilFerent setilements afterwards," I pro- 
 ceed to the next inquiry in your letter, which is in the following words : 
 " If, under the present system of adjusting the accounts of the collectors, 
 it be impracticable to ascertain defaults like these rmmiediateiy after they 
 occur, 1 will thank yon to report to nf>e such modifications and improve- 
 ments a& may suggest themseh'es to you, rn order that all defalcations 
 hereafter may be immediately known, if possible ; and, in case that you 
 should consider that further legislation nray be necessary to attain this 
 object, 1 wish you to paint out (he defects that should be provided for, 
 and also such additional checks that migh.t be imposed to prevent the em- 
 bezzlement of the public funds by the collectors and receiveis of the 
 public revenue.^' 
 
 It may not be improper to state here that, by the 5th section of the act 
 of 2d September, 1789, 'Mo establish the Treasury Department," and 
 the 4th section of the act to provide for the prompt settlement of pub- 
 lic accounts,'' aj)proved 2d March, 1817, the duties of the First Audi- 
 tor are defined as follows ; " To receive all accounts accruing in the 
 Treasury Department, and, after examination, to certify the *;alance, and 
 transmit the accounts, v^kh the vouchers and certificate, to the First 
 Comptroller, for his decision thereon." Now, if the " modifications and 
 improvements" called for by the Secretary be confined to this office 
 only, there are but two suggestions which occur to me, at this lime, as 
 all that arc necessaiy, and steps have already been taken to carry them 
 into effect. The first is, that the collectors be required to render an ac- 
 count of all the outstanding bonds, showing their actual condition on the 
 30th September, 1838; and that hereafter, instead of recor^/i/?^ the bonds 
 in this office, the bond accounts, as soon as received, are to be compared 
 with the preceding original accounts, and all the bonds paid or put in 
 suit during the quarter forthwith marked, so that the actual state of the 
 bonds will always be exhibited simultaneous with the report on the ac- 
 count of the customs. The other suggestion is, that the colJector of 
 New York return, with his quarterly account of the customs, a copy of 
 his suspense accounts,'^'' showing what items compose that part of the 
 balance not consisting of bonds or cash on hand, so that, in stating the 
 items of the balance at the Treasury, this office may be able to designate 
 what is actually cash on hand from that which consists of unsettled and 
 suspense accounts. But as this request of the Secretary embraces a 
 pretty wide range, I may with piopriety be permitted, in my reply, re- 
 spectfully to suggest some othei- " modifications and improvements," 
 although, in doing so, f maybe trenching upon the prerogatives of others. 
 It aj)pears, from the investigation recently made at the custom-house, 
 New York, that on the debit side of their " suspense account" is found 
 an item called " duties on merchandise," which means cash deposites 
 for duties not ascertained ;" and this, according to their mode of keeping 
 the accounts, has never been regarded as cash until the duties are ac- 
 tually ascertained and settled, at some future day, wfth the merchant, 
 but retained in the suspense account^ and returned by the collector to 
 
Doc. No. 13. m 
 
 the Treasury, in his balance, as belonging to unsettled and suspense ac- 
 counts. This practice placed at (he disposal ofthe collector a sum vary- 
 ing IVom one hundred thousanrl to five hundred thousand dollars, not 
 available at (he Treasury, for not regarded or returned asca^/?, altliough 
 such de facto^ upon which (he collector might draw from time to time tor 
 his private purposes, without any check upon him, even in the office of 
 the Secretary himself ; and it appeared, on the recent investigation, that 
 it was tfiis fund which first tempted the late collector of New York ; and 
 it was only when this source was exhausted, and (he peculiar occasion 
 referred to presented itself, (hat he seized upon the bonds. How il has 
 happened that at New York these deposites for duties are not regarded 
 as cash^ and at Philadelphia they are, and very properly, too, accounted 
 for as such, this office has no means of ascertaining, having no control 
 wha(ever over the internal regulations of the custom-house : but such is 
 the fact ; the remedy is obvious. Again : the naval officer has always 
 been regarded, not only as an aid to the collector, but an important 
 check upon him. The 21st section of the " act to regulate the collection 
 of duties on imports and tonnage" requires him, among other things to 
 examine the collector's abstracts of duties, and o//ter accounts of receipts^ 
 bonds, and expenditures^ and if found right, he shall certify the same." 
 It is to be apprehended that the naval olficer at New York has not, un- 
 der this requisition, considered it to be his duty to examine the cosh arid 
 bank accounts, and although he has certified the bond accounts of 1837 
 " to have been examined and found to be correct," the fact is now ap- 
 parent that they were not correct. Had this officer performed his whole 
 duty^ this defalcation must have been discovered sooner. I w'ould, 
 moreover, respectfully suggest that an examination be made of the con- 
 cerns of the custom-house, occasionally, by an agent, as is the practice, 
 I understand, in reference to the land offices, which would greatly facili- 
 tate (he disco\%ry of malepractices where they exist, and enable the 
 proper authority to apply the corrective. These improvements," in 
 addition to the loeekly and monthly returns of ''^moneys received and 
 paid at the custom-house^'*'' the '•^return of debentures^'*'' '-^ abstracts of 
 bonds put in suit^^^ " summary statement of duties coUected,^^ sched- 
 ule of bonds taken and liquidated^'*' &c., required for the Sccretary''s 
 office, agreeably to ancient regulations and usages of the Treasury De- 
 })artment, as imbodied in the circular of the Secretary of the Treasury, 
 dated November 12, 1835, if properly arranged, and compared with each 
 other, and with the quartei'hj account current of the customs, also for- 
 merly entered on the Secre(ary's books as soon as i. ceived at thejoffice 
 ofthe First Auditor, would, it is believed, furnish the Secretary the 
 means of ascertaining defaults like these immediately after they occur. 
 I have the honor to be, very respectfully, your obedient servant, 
 
 For JESSE mi.hY.YL, Auditor. 
 A. MAHON, C. C. 
 
 To (he Hon. Levi Woodbury, 
 
 Secretary of the Treasury. 
 
98 
 
 Doc. No. 13. 
 
 No. 17. 
 
 Treasury Department, 
 First Comptroller'' s Office^ December 1, 1838. 
 
 Siu : Your communication of the 7 th ultimo^ in relation to the farge cash 
 balance reported as in the hands of Samuel Swartwout, on the settle- 
 ment of his accounts as collector of the port of New York, for the fourth 
 quarter of 1836, was duly received at this office, during my unavoidable 
 absence on public business. 
 
 In this communication you remark, that with so large a balance (up- 
 wards of a million of dollars) against the collector, he should have been 
 reported at the time to the Department, unless he satisfied the then Comp- 
 troller that the amount was properly retained to meet disbursements, or 
 ivas on deposite ; and you request me to inquire and report to you why 
 no communication was at that lime made on the subject to the Depart- 
 ment from this office. 
 
 In your subsequent communication, dated the 1 9th ultimo, you observe 
 that it is essential tliat it should be ascertained, if practicable, why the 
 great defalcation of the late collector at Nevv York was so long undis- 
 covered ; and you request me to inform you of the causes why it was not 
 in the j)ower of this office to report his defalcation when it first occurred, 
 or at the different settlements afterward, before his lime of service ex- 
 pired. 
 
 As the inquiries contained in your several communications lead es- 
 sentially to the same subjects of explanation, I beg leave to consider 
 them in connexion, in the report which 1 have the honor to offei-. 
 
 It may be proper here to premise, that as the present Comptroller 
 came into office on the ist of March of the present year, and the term 
 of office of the late collector at New York expired on the 28th of the 
 same month, it must be obvious that, in offering explanations, the present 
 Comptroller cannot have recourse to any personal experience or knowl- 
 edge of circumstances during the period embraced in your inquiry, any 
 more than he could have exercised any agency in discovering the defal- 
 cation, either when it first occuried, or at any of the different settlements 
 afterward, before the late collector's term of service expired. 
 
 On the 16th of April, 1838, the accounts of the late collector for the 
 third quarter of 1837, being then in course of examination in this office, 
 and the accounts for the fourth quarter of 1837 in the office of the First 
 Auditor, :.\ communication was received fromtiie Secretary of the Treas- 
 ury, dated the 1 6th April, 1838, (A, vide Secretary's report, Doc. No. 9,) 
 enclosing a copy of a letter addressed to him by Mr. Swartwout, dated 
 the 13th of April, (B, vide Secretary's report. Doc. No. 3,) acco.-ipanying 
 his return of moneys received and paid for the last three days of his of- 
 ficial term, and referring to a balance retained by him, amounting to two 
 hundred and one thousand and ninety six dollars forty cents, ($ 201 ,096 40. ) 
 
 In compliance with the direction of the Secretary of the Treasury, 
 conveyed in his letter, to urge the speedy adjustment of Mr. Swartwout's 
 accounts, a note was addressed by the (comptroller, on the llih of April, 
 to the First Auditor, (C,) enclosing a copy of the letter of the Secre- 
 tary, and on the same day a letter was also addressed by the Comptrol- 
 ler to Mr. Swartwout, (D,) calling for the early transmission of his ac- 
 
Doc. No. 13. 
 
 99 
 
 counts up to the period of his term of ofSce. On the 18lh of April, a 
 second letter was received fro?n the Secretary, f E, vide Secretai j's le- 
 }>ort, Doc. No. 6, ) again refeiringto the balance of moneys, as stated, in (he 
 hands of Mr Svvartwout, ostensibly retained to await the decision of 
 sundry suits at law, in which he, as collector, was defendant, and di- 
 recting the Comptroller to call upon the Solicitor of the Treasury to ob- 
 tain from the attorney of the United States at New York a list of the 
 suits adverted to, with the amount of money involved in each, and the 
 probable termination of them. On the same day, the Comptroller ad- 
 dressed the Solicitor on the subject, (F,) and on the 27th of the month 
 a reply was received from the Solicitor, ( G, vide Secretary's report, Doc. 
 No. 7,) accompanied by a leport in part from the district attorney, da- 
 ted on the 25th, (H, vide Secretary's report, Doc. No. 8.) A further 
 and more complete report w^as awaited by the Comptroller, before re- 
 })orting to the Secretary, but was not received ; additional infoimalion, 
 owing to missing papers or other causes, being unattainable. Jn the 
 mean time a letter was addressed by the Secretary to the Comptroller, 
 dated April the 23d, (i,) refeiring to a letter enclosed, from Mr. Swart- 
 wout, dated 2 1st of April, (J,) in relation to the moneys held by him, 
 under protest, and suggesting that Islr. Swartwout should be instructed 
 to furnish Mr. Hoyt, (he present collector at New York, with money 
 out of the sum j etained, to l efund duties paid under protests. The (Comp- 
 troller accordingly, on the 24th of April, addressed the necessary instruc- 
 tions to Mr. Swartwout, (K.) On the 26th of April, his accounts up to 
 the expiration of his official term not having been yet received, the 
 Con)ptroller again called for their transmission, at as early a period as 
 j)racticable, (L.) The accounts being still withheld, and the time hav- 
 ing expired (allowed by law) for their rendition, the First Auditor, after 
 having, on the loth of August, (M,) once more demanded their trans- 
 mission, repoi ted the case to tiie Comptroller on tiie 31st of August, (X,) 
 who, on the 3d of September, (0,) addressed the sureties on the oincial 
 bond of Mr. Swartwout. 
 
 The accounts of the late collector at New York, for the third quaiter 
 of 1837, were adjusted at this office on the 2ist of May, and those of the 
 fourth quarter on the 12th of June, 1838, of which he was duly advised. 
 
 Having thus glanced at those transactions of this office, as connected 
 with the ailaiis of the late collector at New York, in which the present 
 Comptroller had a personal agency, I proceed to reply to your inquiries 
 as to previous events. 
 
 After the most diligent examination and inquiry into the causes why 
 it was not in the power of this otfice, under former Comptrollers, to re- 
 port the defalcation when it first occurred, or at the dilierent settlements 
 afterwards, before the late collector's term of office expired, I am led to 
 the following conclusions : 
 
 First. That the Comptroller of the Treasuiy has conceived that his 
 official duty, in regard to accounts settled by the First and Fifth Audi- 
 tois, was, in the usual course of business, carefully to revise the accounts, 
 and if found accurate, in the words of the law, (act 3d March, 1795,) " to 
 certify the balances arising thereon (o the register." 
 
 Second. That it was only under especial circumstances that the 
 Comptroller felt himself called upon by law, or from a sense of official 
 duty, to take any other step in regard to accounts of collectors of the 
 
100 
 
 Doc. No. 13. 
 
 customs. These were, firstly, where a collector failed to render his ac- 
 counts within the time required by law — in which case, the circumstance 
 would be reported to him by the First Auditor, and it would become the 
 duty of the Comptroller to require their transmission without delay, and 
 also to advise his sureties and the Secretary of the Treasury of his neg- 
 lect ; or, secondly, where a delinquent collector, being out' of ofice^ failed 
 to pay over, within a reasonable time, a balance ascertained to be due on 
 the settlement of his accounts — ^in which case it would becotne the duty 
 of the Comptroller to certify the amount due the United States to the 
 agent, (now the Solicitor of the Treasury,) in order that legal proceed- 
 ings against the delinquent officer might be instituted ; and, thirdly, 
 where circumstances to cause suspicion of delinquency were presented 
 on the face of accounts rendered — in which case the Comptroller would, 
 from a sense of official duty, report the fact to the head of the Depart- 
 ment. 
 
 Third. That the collectors of the customs of tlie great ports, while re- 
 maining in office, and regularly furnishing their accounts agreeably to 
 the requisitions of law, have not presented cases such as to warrant sus- 
 picion of delinquency, however large, the apparent balance against them at 
 the close of a quarter, for the reasons which follow : The collectors of the 
 principal ports are by law allowed three months after the termination of 
 a quarter within which to render their quarterly accounts. After being 
 received at the Treasury Department, accounts such as those from the 
 port of New York necessarily occupy the office of the First Auditor 
 from one to two months in theii exajnination, and almost an equal length 
 of time must be employed in the office of the First Comptroller in their 
 revision. Five or six months may, therefore, unavoidably elapse, after 
 the termination of a quarter, before the adjusted account can exhibit the 
 collector as even an apparent debtor. In the mean time, however, large 
 sums are paid into the Treasury by the collector, by which the apparent 
 balance may be in his favor. To get at the true balance, it would then 
 become necessary to charge him with all the moneys received by him 
 within the period elapsed since the close of the quarter for wdiich his ac- 
 counts were rendered, and this could not be done until his accounts for 
 that period could be procured and audited : thus, the debits and credits 
 falling within the several official divisions of time might become so in- 
 evitably mingled that the Comptroller, without especial cause for sus- 
 picion, could not feel authorized to report the case to the Secretary of 
 the Treasury as one of delinquency. 
 
 An examination of the case presented by the large cash balance re- 
 ported against the late collector at New York, on the settlement of his 
 accounts for the fourth quarter of 1S36, the subject of your lirst special 
 inquiry, may illustrate these views. 
 
 The balance stated to be due the United States on the 31st December, 
 1836, was eight millions three hundred and sixty-five thousand three hun- 
 dred and seventy-seven dollars and eighteen cents, ( ^8,365,377 18,) con- 
 sisting of 
 
 Bonds not due - - - - $5,056,836 72 
 
 Bonds in suit ... - 2,063,247 56 
 
 General bonds for wines - - - 56,533 51 
 
 Cash on hand ... - 1,188,759 39 
 
Doc. No. 13. 
 
 101 
 
 The examination and revision of an account of this magnitude employed 
 the accounting officers from the time of its reception to the 12th of June, 
 1837, as will appear from the letter of the Comptroller to the col- 
 lector, (P.) 
 
 In the mean time, and only between the 1st of January and the 31st of 
 March, 1837, the collector liad deposited to the credit of the Treasuier 
 of the United States the following sums: 
 
 In the Bank of America - - - $973,000 
 
 Manhattan Company - - - 995,000 
 
 Mechanics' Bank - - - 1,021,000 
 
 And making in the aggregate - - $2,989,000 
 
 Thus, without raising a new account for the fiist quarter of 1837, hut 
 referring merely to the accounts as adjusted on the one hand, and on the 
 other to the registry of warrants in favor of the Treasurer, the only two 
 sources of information as to the state of the public moneys in the hands 
 of the collector, within the reach of the then Comptroller, there would 
 be pjesenled, instead of the apparent cash balance against the collector 
 of one million one hundred and eighty-eight thousand seven huudred and 
 fifty-nine dollars and thirty-nine cents, ($1,188,759 39,) an apparent cash 
 balance in his favor of one million eight hundred thousand two hundred 
 and forty-one dollars, ( $1,800,241.) 
 
 1 would also refer you, foi- fdrtlier illustration of these views in rela- 
 tion to cash balances, to the re])orL which 1 have the honor to niake you 
 this day, in conformity with your direction, under date of the 7th ultimo, 
 to report promptly' to you the fact of any large cash balances being found 
 against collectors and receivers, on the adjustment of their accounts. 
 
 In the case reported, you will perceive that on the adjustment of the col- 
 lector's accounts for the 2d quarter of 1838, n^ade on the 24th ultimo, of an 
 apparent cash balance against him of three hundred and forty-eight thou- 
 sand two hundred and eighty dollars and eighteen cents, ($348,280 18,) 
 there are, of suspended items, to be brought to his credit, when covered 
 by Treasury warrant, the sum of $135,624 83, and the amount of pay- 
 ments made by him into the Treasury from the 9th of July to the 24lh 
 of September, covered by the warrant of the Secretary No. 4.524, on 
 the 30th of September, 1838, is $156,579 58, leaving an actual balance 
 of little more than fifty-six thousand dollars ($56,000) due. 
 
 It is proper here to add, in regard to the term *'<?as/i balance as 
 used in the office of the First Auditor, that it comprehends not only de- 
 posites to pay unascertained duties, moneys retained to refund duties 
 paid under piotest, and all other moneys, but includes, also, ail items of 
 credit claimed by the collector, and, for the want of vouchers or coverini^ 
 warrant, or from other causes, not admissii)le at the time as credits, 
 together with nil unsettled accounts, as those for revenne expenses, light- 
 house disbursements, &c. 
 
 'J'he foregoing is respectfully submitted, as all I am enabled to offer as 
 the causes why the large cash balance aj)pearing against the late col- 
 lector at New York, on the settlement of his accounts for the 4th quarter 
 of 1836, was not reported to you by the then Co.mptroller, and why it 
 was not in the power of this office to report his defalcation when it first 
 
102 
 
 Doc. No. 13. 
 
 occuired, or at the dilTerent settlements afterward, before his term of 
 otEce expired. 
 
 In relation to that portion of your communication of the 19th instant 
 in which you request the suggestions of this office as to the modifications 
 and iinprovements that may be necessary in the present system of ad- 
 justing the accounts of collectors, or as to the further legislation requisite 
 to prevent or immediately detect future defalcations, I beg; leave to refer 
 you to the joint report of the Solicitor of the Treasury and myself, dated 
 at New York, the 15th ultimo, for my views as to the principal defects 
 of the present system, and their remedies by legislation. 
 
 Until efficient alterations, however, shall be made by law in the sys- 
 tem of collecting, guarding, and accounting for the public moneys received 
 by collectors ol the customs, the principal check on embezzlement must, 
 in the custom house, be sought in the integrity and vigilance of the naval 
 officer. The duties of this otncer are highly resj)onsible and important, 
 and cannot fail, if properly perfbi med, lo aid materially in the prevention 
 or detection of frauds. The law declares that "the naval officer shall 
 receive copies of all manit'ests and entries, and shall, together with the 
 collector, estimate the duties on all goods, wares, and merchandsie, sub- 
 ject to duty, (and no duties shall be received without such estin-:ate, ) 
 and shall keep a separate record fhereof, and shall countersign all per- 
 mits, clearances, certificates, debentures, and other documents, to be 
 granted by the collector; he shall also examine the collector's abstracts 
 of duties and other accounts of receipts^ bonds, and expenditures, and, if 
 found right, he shall certify the same.''' 
 
 Agreeably to your direction of the 9th ultimo, a circular was addressed 
 from this office on the 10th ultimo (Q) to the naval officers of the princi- 
 pal ports, reminding them of those responsible official daties, and enjoin- 
 ing upon them their rigorous execution ; and a supplemental circular was 
 sent to the same officers on the 17th ultimo, (R,) also in conformity 
 with your suggestion, dated the 15th ultimo, directing them to make 
 their inspection and examinations monthly. 
 
 Additional guards might be placed in the custom-houses, by requiring 
 the clerks to be sworn, as the deputies are, to a faithiul perfoimance of 
 their duties, and to require of those acting as cashiers to enter into bond, 
 with sufficient sureties, (the bonds to be held by the Treasury Depart- 
 ment. ) 
 
 In the Treasury Department, much, also, it is conceived, might be done 
 towards the ])revenlion of the recurrence of defalcations like that in 
 question. In the office of the First Auditor, it is understood that so:ne 
 years since a record was kept of all duty bonds taken, a thorough ex- 
 amination of which, in every rendition ot the quarterly abstract ol bonds 
 liquidated and bpnds in suit, could scarcely fail to lead to the detection 
 of any attempt at fraud, in withholding the amount of any one ol the 
 bonds recorded. This branch of the subject, however, it is presumed will 
 be more satisfactorily discussed in the report of the First Auditor, to 
 whom it mo;e propeily appertains. 
 
 The abstraction of the amounts paid on bonds never returned as liqui- 
 dated forms about one half of the entire defalcation of the late collector 
 at New York. Of the other moiety, the two principal items are cash 
 held on deposite to meet unascertained duties, and cash retained ostensi- 
 bly to refund duties paid under protest. 
 
Doc. No. 13. 
 
 103 
 
 In connexion with the abstraction of those sums, as well as of those 
 paid on bonds, I would observe that until a few years past the account 
 current received at the othce of the Fflst Auditor, witli the quarterly 
 accounts of collectors, were called for and compared, in the office of the 
 Secretary of the Treasury, with a record there kept, and with the sever- 
 al leturns rendered to the Secretary, in conformity with the requisitions 
 of his circular dated the 14ih of October, 1818, and repeated on the 
 14th of November, 1835. 
 
 The list of returns thus rendered embraced the following : 
 
 A weekly retain of moneys received and paid. 
 
 A monthly return of debentures paid. 
 
 A monthly abstract of bonds put in suit during the montli. 
 
 A monthly summary statement of duties collected, 
 
 A monthly schedule of bonds taken and liquidated during the montii. 
 
 A quarterly return of tlie moneys received and paid under the aet.^ lor 
 the relief of sick and disabled seamen. 
 
 Those examinations and comparisons would, it is conceived, be great- 
 ly useful, and especially when it is considereii that the returns thus ren- 
 dered to the Secretary weekly and monthly are the only returns of the 
 kind received by the Department v. ithin or during a cuiient quartei'. 
 
 Should it be deemed proper to revive the practice, it is suggested, to 
 obviate the inconvenience and delay, in the office of the First Auditor, 
 attending the use, in the office of the Secretary, of the account cuirent, 
 that the collectors furnish those documents in duplicate. 
 
 I have the honor to be, very respectfully, sir, your obedient servant, 
 
 J. N. BARKER. 
 
 Hon. Levi Woodbury, 
 
 Sicretary of the Treasury. 
 
 9 
 
 c. 
 
 Treasury Department, 
 Comptroller's Office, April 17, 1S3S. 
 
 Sir : I have the honor to enclose a copy of a letter received (his day 
 from the honorable Secretary of the Treasury, requesting an early settle- 
 ment of the accounts of the late collector at New York. 
 
 With great respect, your obedient servant, 
 
 J. N. BARKER, Comptroller. 
 
 Hon. Jesse Miller, 
 
 First Auditor of the Tieasury. 
 
 D. 
 
 T" r E A su r Y Depart m en t , 
 Comptroller's Office, April 17, 183S. 
 
 Sir : In order to a compliance, on the j)art of the Treasury, with a re- 
 quest contained in your letter of the 13th instant, for an early settlement 
 
104 
 
 Doc. No. 13. 
 
 of your accounts, you will please to transmit to the First Auditor your 
 accounts up to the date of the transfer of your books to your successor. 
 
 The accounts of the 3d quarter are in progress of revision in this of- 
 fice, and those of the 4th quarter, 1837, are now in hand in the office of 
 the Auditor. 
 
 Very resj)ectfully, your obedient servant, ^ 
 
 J. N. BARKER, Comptroller. 
 
 Samuel Swartwout, Esq., 
 Late Collector, New York. 
 
 F. 
 
 Endorsement on the letter of the Secretary of the Treasury addressed to 
 the Comptroller^ and dated April 18, 1838.' 
 
 Respectfully referred to the Solicitor of the Treasury, who will be 
 pleased, after addressing the attorney on the subject, to return this, and 
 advise this office of the result of the inquiry. 
 
 J.N. BARKER. 
 
 Comptroller's Office, April 18. 
 
 I. 
 
 Treasury Depart.'^ient, 
 
 April 22, 1838. 
 
 Sir : I herewith refer to you a letter, and enclosures, just re eived 
 from Samuel Swartwout, Esq., late collector of the district of New York, 
 and should be pleased to have a report upon the subject to which it al- 
 ludes so soon as you hear from the United States district attorney. 
 
 1 would suggest, that as the collector is refunding duties imposed on 
 certain articles of merchandise, which were paid under protest of the 
 parties at the time, it consequently becomes proper that Mr. Swaitwout 
 should furnish Mr- Hoyt with money, out of the funds now in his hands, 
 to meet [)ayments in this class of cases, and should be so instructed. 
 I am, very respectfully, your obedient servant, 
 
 LEVI WOODBURY, 
 Secretary of the Treasury. 
 
 James N. Barker, Esq., 
 
 Comptroller J Wash ington. 
 
 J. 
 
 Memorandum. — Ti)e letter of Samuel Swartwout, transmitted by the 
 ' Secretary of the Treasury to the Comptroller, in his letter of the 23d 
 April, 1838, lias been returned to the office of the Secretary of the 
 Treasury, and will be found among the documents accompanying his re- 
 port. 
 
Doc. No. 13. 
 
 105 
 
 K. 
 
 Treasury Department, 
 Comptroller's Office, April 24, 1838. 
 Sir : The Secretary of the Treasury has referred to me your letter of 
 the 21st instant, explanatory of the large balance of public moneys re- 
 tained in your hands. 
 
 Your successor having been instructed to refund duties on certain ar- 
 ticles of merchandise imposed, and paid by the importers under protest 
 at the time, it is necessary that you should furnish him with funds to 
 meet the payments in this class of cases. 
 
 This direction is given at the instance of the Secretary of the Treasury, 
 I am, very respectfully, your most obedient servant, 
 
 J. N. BARKER, Comptroller. 
 
 Samuel Swartwout, Esq., 
 
 Late Collector, New York. 
 
 L. 
 
 Treasury Department, 
 Comptroller's Office, April 26, 1838. 
 Sir: You are respectfully requested to render your accounts of the 
 customs to the First Auditor at as early a period as may be practicable. 
 Very respectfully, your obedient servant, 
 
 J. N. BARKER, Comptroller. 
 
 Samuel Swartwout, Esq., 
 
 Late Collector, New York. 
 
 M. 
 
 Trea.sury Department, 
 First Auditor's Office, August 13, 1838. 
 Sir : You will be pleased to forward to this office, so soon as practica- 
 ble, your account of the customs for the first quarter, or until your suc- 
 cessor commenced, of the present year. 
 
 Respectfully, 
 
 A. iMAHON, Acting Auditor. 
 
 To Samuel Swartwout, Esq., 
 
 Late Collector of the Customs, New York. 
 
 N. 
 
 Treasury Department, 
 First Auditor's Office, August 31, 1838. 
 Sir: I deem it proper to report to you that the accounts of the cus- 
 toms for the district of New York, for the first quarter of the present 
 
lOf) 
 
 Doc No 13. 
 
 year, have not been received at (his offieo. I wrote to Samuel Swart- 
 wout, Esq., late collector for that district, on the 13th instant, request- 
 ing him to forward said accounts so soon as practicable. Since then, 
 have received no communication from him on the subject. 
 Very respectfully, your obedient servant, 
 
 J. MILLER, First AMitm\ 
 
 To James N. Barker, Esq., 
 
 CemptroUer of the Treasury. 
 
 O. 
 
 Copy of (I letter to the sureties of Samuel Swartwout^ late collector oj 
 customs of the city of New York. 
 
 Treasury Department, 
 First Comptroller'^ s Office^ September 3, 1838. 
 Sir : In compliance with a regulation of the Secretary of the Treasury, 
 I have to notify you, as one of the sureties of Samuel Swartvvout, late 
 collector at New York, that he has not rendered his accounts of the cus- 
 toms for the quarter ending 31st March last. 
 
 Respectfully, 
 
 J. N. BARKER, Comptroller. 
 
 Charles L. Livingston, Esq., ) 
 
 Benjamin Birdsat.l, Esq., and > city of New York, 
 
 M. M. QuACKENBos, Esq., 5 
 
 P. 
 
 Treasury Department, 
 Comptroller's Office, June 13, 1838. 
 
 Sir : Your accounts of the customs for the fourth quarter of 1836 have 
 been adjusted at the Treasury, and a balance of ^8,365,377 18 stated to 
 be due from you to the United States, consisting of 
 Bonds not due - - - - g5,056,836 72 
 
 Bonds in suit - - _ . 2,003,247 56 
 
 General bonds for wines, &c. - - 56,533 51 
 
 Cash on hand - - - - 1,188,759 39 
 
 8,365,377 18 
 
 Your balance is stated as - - - 8,363,497 78 
 
 To which add amount charged in your account for the 
 second quarter, 1836, for a light-boat on Carys- 
 ford reef. Key West, suspended for want of war- 
 rant - - - $1,108 12 
 Amount paid into the Treasury, arising 
 from sale of provisions drawn from the 
 
Doc. No. 13. 
 
 107 
 
 naval stores at Pensacola, for revenue 
 cutters, suspended i'oi want of war- 
 ranl - - - $776 Of? 
 
 < $1,884 20 
 
 8,366,381 98 
 
 From this deduct the following sums, viz : 
 Amount of commission shoit charged, per last state- 
 ment - - - $3 33 
 Do. in this account - - I 17 
 
 1 bu 
 
 8,365,377 18 
 
 In your account of disbursements for revenue cutter 
 Alert, J. Gorham's bill No. 5, for fifty yards pars- 
 ling, at 18 cents, is charged - ^9 40 
 Should have been - - 9 00 
 
 40 
 
 In account of revenue boat, J, Thomjjson & Son's bill 
 No. 20 is charged as - = $73 38 
 
 I'hc true addition is - - 72 48 
 
 — 90 
 
 Overcharged - - - - $1 30 
 
 You will please make the necessary corrections in your next account. 
 Very respectfully, your obedient servant, 
 
 ' GEO. WOLF, Comptroller. 
 
 1\) Sa.^iuel Swaktwout, Esq., 
 
 Collector^ New Fork- 
 
 Q 
 
 Circulor to Naval OJ/ictrs. 
 
 riiEAsuRY Department, 
 First Con^pt roller'' a Office y Novcnibcr 10, 1838 
 
 SiH ' Among the highly responsible duties intrusted to the naval ofli 
 cers of the several ports of the United States, the act of Congress of the 
 2d March, 1799, requires that " they shall examine the collectors' ab- 
 str.icts of duties, and other accounts of receipts, bonds, and expenditures, 
 and, if l ight, shall cci tify the same." 
 
 It having been deemed expedient, by the Secretary of the Treasury, 
 that I should call your special attention to this very impoi tant portion of 
 your otiicial duty, 1 have earnestly to enjoin it upon you promptly and 
 carefully to examine and test the truth of the statements referred to. 
 
1U8 
 
 Doc No. 13. 
 
 before adding your certificate of their accuracy, as upon such vigilant 
 scrutiny may often depend the correction of errors, or detection of in- 
 tended wrong. 
 
 I am, very respectfully, your obedient servant, 
 
 JAMES N. BARKER, 
 
 Comptroller. 
 
 R. 
 
 Supplemental Circular to the Naval Officers. 
 
 Tklasuky Department, 
 First Comptroller'' s Office^ November 17, 1838. 
 Sir : Until Congress shall adopt a system of occasronat and strict ex- 
 aminations into the condition of the accounts of the collectors of the cus- 
 toms, for the bonds taken and money received for the duties on imposts 
 and tonnage, it is requested that you wilt make a careful inspection of 
 
 ♦he accounts of the collector for the poii of monthly, rn ordei 
 
 that you may certify to the corrcctrjess of the returns he is required 
 within that period to render to the Department, 
 I am, very respectfully, your obedient servant, 
 
 JAMES N. BARKER, 
 
 Coinptrollei. 
 
 No. IS. 
 
 Treasury Dekartment, 
 
 November 9, \B33. 
 
 Sir ; fn consequence of the report made in part by the Solicitor of the 
 Treasury, on the examination by him and yourself into the accounts of 
 the late collector at New York, I wisli now to call your immediate at- 
 tention to a few considerations : 
 
 1st* I think a circular should be issued by you to all n-^val oflB-cers^ 
 calling their prompt and careful attention to their official duties, in check 
 of any error or wrong by collectors. 
 
 2d. That an examination be made in every case of any considerable 
 balance reported as unadjusted or due, to see if the bonds and money 
 purporting to be on hand, or which ought to be on hand, are so in point 
 of fact. This can be done by letters to the collectors, stating that recent 
 events have rendered the inquiiy pioper; and that the naval officers, oi 
 district attorneys in cases where there are no naval officers, will make the 
 scrutiny, and certify on the subject, both as to the bonds and n)0!>ey. 
 
 3d. I wish increased attention given to the examination on settlement? 
 liere of the bond accounts of collectors ; and in your office, as well as in 
 the Auditor's, all necessary force employed to make the present legal 
 checks as efficient as possible. 
 
Doc. JNo. 13. 
 
 IU9 
 
 Please to adopt any additional step which has occurred to you for dis- 
 covering any errors, and for securing the public against losses. 
 
 Respectfully, your obedient servant, 
 
 LEVI VVOOUBLRV, 
 ISecretary of the Treasury. 
 
 J. N. Barker, Esq., 
 
 Comptroller of the Treasunj. 
 
 No. 19. 
 
 Treasury Departmen r, 
 
 November 19, 1838 = 
 
 Sir : f he lecent development of the great defalcation of the late col- 
 lector at New Yoik renders it essential that it should be ascertained, if 
 practicable, why it was so long undiscovered ; I therefore request you 
 to inform me of the causes why it was not in the power of your office to 
 report his defalcation when it first commenced, or at the different set- 
 tlements afterwards, before his term of office expired. If, undei" the 
 f)resent system of adjusting tlic accounts of collectors, it be impracticable 
 to ascertain defaults like these immediately after they occur, I will thank 
 you to report to me such modifications and improvements as may suggest 
 themselves to you, in order that all defalcations hereafter may be imme- 
 diately known, if possible ; and, in case you should consider that further 
 legislation n)ay be necessary to attain this object, I wish you to point 
 out the defects that should be provided for, and also such additional checks 
 as might be imposed to prevent the embezzlement of the public funds 
 leceived by tye collectois and receivers of the public revenue. 
 
 This report I should be glad to receive soon, that a communication on 
 the subject may be made to Congress at the commencement of the en- 
 suing session. 
 
 1 am, very respectfully, your obedient servant, 
 
 LEVI WOODBURY, 
 Secretary of the Treasury. 
 
 J. N. Barker, Esq., 
 
 Comptroller of the Treasury, 
 
 Memorandum. — A similar letter, of the same date with the loiegoing, 
 was sent to the First Auditor. 
 
 No. 20. 
 
 (Jircidar to the Coinptrollers ami Auditors of the Trcastoy 
 
 TrEASI KY DeI'AUIjMENT, 
 
 November 29, 1838. 
 Sir . I have to lequcst that, on settlement of accounts hereafter, when- 
 ever the balance in the hands of any receiving or disbursing officer shall 
 
110 
 
 Doc. No. 13. 
 
 be such as to excite suspicion in any way of a default, and particularly 
 if they shall appear unusually or unnecessarily large, you will immedi- 
 ately report the fact to the head of the Department to which the officer 
 is attached ; and in all cases the Comptrollers will also with prompti- 
 tude adopt the proper measures for transmitting to the Solicitor of the 
 Treasury (he usual transcripts for suit, in the event that sucli course 
 should be deemed necessary to secure the public money. This should 
 invariably be done, also, when the officer resigns, or is suspended or re- 
 moved. 
 
 I am, very respectfully, your obedient servant, 
 
 LEVI WOODBURY, 
 Secretary of the Treasury. 
 
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