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National intelligencer
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Permanent Link: http://ufdc.ufl.edu/UF00073213/00054
 Material Information
Title: National intelligencer
Uniform Title: National intelligencer (Washington, D.C. 1810)
Physical Description: v. : ; 49-62 cm.
Language: English
Publisher: Joseph Gales
Place of Publication: Washington City D.C
Creation Date: April 27, 1839
Publication Date: 1810-
Frequency: triweekly[jan. 2, 1840-]
triweekly[ former 1810-may 8, 1819]
triweekly (semiweekly during recess of congress)[ former may 12, 1819-oct. 26, 1824]
triweekly[ former oct. 28, 1824-july 31, 1827]
triweekly (semiweekly during recess of congress)[ former aug. 1, 1827-dec. 31, 1839]
three times a week
regular
 Subjects
Subjects / Keywords: Newspapers -- Washington (D.C.)   ( lcsh )
Genre: newspaper   ( marcgt )
newspaper   ( sobekcm )
Spatial Coverage: United States -- District of Columbia -- Washington
Coordinates: 38.895111 x -77.036667 ( Place of Publication )
 Notes
Citation/Reference: Brigham, C.S. Amer. newspapers
Additional Physical Form: Also available on microfilm from the Library of Congress, Photoduplication Service.
Dates or Sequential Designation: Vol. 11, no. 1580 (Nov. 27, 1810)-
Dates or Sequential Designation: Ceased in June 1869.
General Note: Issued daily: <Vol. 38, no. 5420, (Mar. 1, 1837)>-v. 38, no. 5423 (Mar. 4, 1837).
General Note: Publishers: Gales and Seaton, <1814-1860>
Funding: Funded in part by the University of Florida, the Library Services and Technology Assistance granting program of Florida, the State Library and Archives of Florida, and other institutions and individuals.
 Record Information
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 10202373
lccn - sn 83026171
System ID: UF00073213:00054
 Related Items
Related Items: Daily national intelligencer
Related Items: Weekly national intelligencer (Washington, D.C.)
Related Items: Universal gazette (Philadelphia, Pa. : Nov. 1797)
Preceded by: National intelligencer and Washington advertiser

Full Text




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W AS IINGTO N: SATURDAY Y, APRIL


Vo,. XL.


27, 1839


No. 6730


PUBLISHED BY
GALES & SEASON.
THREE TIMES A W1EK, AT SIX DOLLARS A YEAR.

FRIDAY, APRIL SG, 1839.


MICHIGAN SENATOR,

A joint resolution was, on the 15th instant,
adopted by the Legislature of Michigan, to go
into an election for a United States Senator;
whereupon Mr. SMITH, of Lenawee, introduced
another resolution in the House declaring AL-
r-Eus FELCH, of Monroe, to be duly nominated
on their part to that office, which was adopted:
Yeas -27, Nays 20.
The resolution was immediately transmitted
to the Senate, when it was moved that the name
of WARNER WING be substituted for that of
ALPHEUS FELCH, which was lost by a vote of 8
to 7; and the resolution was thereupon laid on
the table.
So it was yet undetermined, at our latest ac-
counts from Detroit, who was to have the hon-
or of representing the State of Michigan in the
Senate of the United States for the next six
years, in the place of Mr. LYON, whose term of
service expired on the third day of March last.

WHIG VICTORY IN DETROIT.-The election
in Detroit for municipal officers has resulted in
the choice of a Whit Mayor, by a majority of
514, and a majority of the Board of Aldermen.

The New Orleans Bee of April 18 says:
We understand that J. W. BREEDLOVE, Esq.
sent on his resignation of the office of collector
of the customs for the port of New Orleans, by
yesterday's mail."


COST OF RAILROADS.-The cost of sundry
railroads is thus stated in a late report of the
Directors of the Housatonic Railroad:
Per mile.
Cost of the Bt,)on anl Worcester road $37 000
Boston and Providence road 42,000
Norwich and Vorcester road 22,000
Western Railroad 31 000
New Jersey do 45,000
Camden and Amboy 40,000
Columbia and Philadephia 40 600
Alleghany and Portage 45,000
Aibiny and S-henectady 61.000
Utica and Schenectady 19,000
Stonington 52,0(00
Hartford and New Haven, about 20,000
Housatonic, about 15,000


LONGEVITY OF OUR FOREFATHERS.-NO less
than thirteen of the fifty-six signers of the De-
claration of American Independence reached
the age of eighty years and upwards, viz.
Charles Carroll, of Maryland 95
William Ellery, of Rhode Island 93
John Adams, of Massachusetts 91
Samuil Adams do 81
Robert Tieat Paine do 93
Benjamin Franklin do 84
William Wiliams, of Connecticut 91
William Floyd, of Long Island 87
Thomas McKean, of Pennsylvania 83
Thomas Jeffers .n, of Virginia 83
George Wythe do 89
Matthew Thornton, of Ireland 89
Francis Lewis, of South Wales 90
Being, an average of eighty-six and two months each,
and the aggregate excess of the time-honored thirteen"
over fourscore is just eighty years. No deliberative as-
sembly of equal magnitude was ever more remarkable for
the virtue, temperance, and longevity of its members, than
the one which declared the American colonies free and in-
dependent.
It gives us pain to have to state that information has
been received in this city, by a private letter, of the sudden
death of Dr. AARON B. TUCKER, a highly esteemed
gentleman, who spent the past Winter, with his family, in
this city. He was, at the time of his death, in the railroad
cars (and his family with him,) on his way to visit a con-
nexion of his in Frederick county, Maryland. He appear-
ed perfectly well, until the very moment that he fainted
away, and immediately expired.
Dr. T. was a native of New Jersey, and had spent lately
a year or two in Paris and elsewhere on the continent of
Europe.
BosTON, APHIL 29.
Those who had a view of our harbor on Saturday wit-
nessed a scene of busy life of no ordinary beauty. The
eastern horizn was almost hidden from view during the
day, by the clouds of canvass of inward-bound vessels.
Within about twenty-four hours, ending on Saturday
evening, there arrived at this port upwards of one hundred
sail of vessels, not including wood and lime vessels, and
Cape Cod packets. In this fleet were two ships, five
barks, and thirty brigs. One ship, ten brigs, and seven
schooners were from foreign ports ; and of the others, one
ship, one bark, ten brigs, and three schooners were from
New Orleans; one brig from Natchez; and two barks
from Mobile. An immense amount of merchandise was
received by these vessels, and no small number of insu-
rance risks terminated on their arrival. No accident oc-
curred during this great influx of vessels,-Daily Adver.
RAILROAD ACCIDENTS.
On Sunday afternoon last, Joseph, son of Mr. Joseph A. Oli-
ver, confectioner in Market street, aged about two years and
six months, was run over by a car heavily laden, on the Wil-
low street railodi, Philadelphia, and had his right leg so se-
verely mashed just below the knee that it was found necessary
to have it amputated. The little sufferer, it is hoped, will re-
cover, though how so serious an injury will terminate, it is im-
possible to tell.
Joseph Dupre, a Pottnguese, was killed on the 15th instant
in attempting to jump from the tender attached to one of the
locomotives while under full headway. The driving wheel
having been thrown off the track, it is supposed that Jose,
overwhel:ned wi'h consternation, attempted to leap ,off, but was
thrown oo his head, and had his neck broke.- Wilmrington
(N. C.) Adrertiser.
On Sttutrday afternoon, while the Brooklyn (N. Y.) railroad
cars were passing at a rapid rate through Atlantic street, a lad
about fourteen years old, niuned MciLaughlin, ran at one of the
cars, and, while attempting to catch hold of it, fell b neoth the
wheels, which passed over him, severing his head from his
body.-Journal of Commnerce.
The rope at the Inclined Plane, on the Columbia railroad,
gave way on Monday morning last, just as four of the burden
cars belonging to the Despatch line passed over thle summit.
They ran against a number of cars standing at the foot of tlhe
plane. There were five cars broken so badly by the concus-
sion, that they are considered not worth repairing, and two
others that can be repaired. The cars coning down, as well
as some of those at the bottom, we-re loaded with flour. We


E/lITON'" COR'iE SPON!':,NCE.

NEW YORK, APRIL -1.
We are too bas;y here to stop to have news.
The steam in New York is up at last, and the
city is on a high pressure. All the avenues of
business are thronged. The country pours it
upon us, and we roll back thie treasures of our
shops upon the country,
Letters frorn Buenos Ayres, via Boston, state
that the French attack on Vera Cruz had cre-
ated a great sensation in Buenos Ayres, and
that there were indications of a somewhat simi-
lar disposition on the part of the French to bom-
bard Buenos Ayres.
The Journal of Commerce is in an error in
stating that MORRIS ROBINSON, Esq., the Presi-
dent of the Bank of the United States in New
Yolk, has rcig'ned his place and gone to
Europe.
IM-- ffww-f
QUEEN VICTORIA.

F!?lOM 'rilE NE.. tOR11K UM AMIIERIA. A D DvELiSEKR,
The Ricl-,intd Enquircr publishes a letter from Mr.
S rEVENSON, our Minister to Great Britain, in which he de-
scribes the person, appearance, and habits of the Uueen of
Great Britain. Mr. STEVESSON writes from opportunities
of close and frequent observation, which few persons, even
of the highest rank in the kinil.lin, can have had. He
says
Of the Queen I suppose you will expect me to say
something, and express my opinion. The press in both
countries gives the most flattering accounts of her beauty,
wisdom, &c. Indeed, it is the fashion here to reprtsernt
her (as I suppose they do all Uueens) as something short
only of Divinity. Now, 1 will tell you very friiakly what
1 think of her, and I have had a fair opportunity ot judg-
ing. As to her person anid face, they are pretty fairly rep-
resented in many of the numerous ,,ilin jils and prints,
some of which I suppose you have seen. Sully's I think
as good and pleasing a likeness as any that has been taken.
It has been sent to Philadelphia. None of them, however,
do justice to the expression of the face. It is certainly
not the sort I should call beautiful, but, when lighted up
by animated conversation, the face is full of expression and
sweetness, and strongly indicative of character. LHer man-
ners are bland and uin il'ict, d: indeed, there is a simplicity
and frankness and engaging affAibhty about her quite re-
markable for a Queen. Another striking thing is the total
absence of all ambitious display or desire for admiration,
which might be expected from so young a person, and she
a Sovereign.
No one can approach the present Queen without '...ii i
struck, not only witi her easy and charming deportment,
and that peculiar s tnetss of disposition and temper for
which she is so remarkable, but wi!h the entire self-com-
mand and repose of manner which might lbe expected to
guard a Sovereign of more advanced years and experience.
She has, besides, all the characteristic bon natural and
good temper of the English.
In relation to the (Queen's personal habits, I under-
stand she rises between and 9, breakfasts at 10, devotes
herself to business till 2, then exercises, generally on horse-
back, and that at a rapid pace, going at the rate of 10 or 12
miles an hour. Of her horsemanship I had an opportunity
of judging, having myself been present in tone of her ex-
cursions of 20 miles in about 2 hours; and I can assure
you, if she does not ride like C'sjar, or hunt like Diana,
she is yet one of the boldest and finest female riders I ever
saw.
Her attention to business is such that, I understand, it
a despatch comes while she is at dinner, she commronly
rises and attends to it. She has a turn and capacity for
business, and will, as she advances, doubtless take even a
deeper interest in affairs of state than she does at present.'

An amusing incident is given in the Natchez Free
Trader. as accompanying the catastrophe of one steamboat
running into another. The impression of the officer of
each boat was that his boat would go down, and they call-
ed, each to the other, right lustily for relief. Tie passern-
gers, too, conceiving there was no safety in remaining upon
the boat on which they then were, immediately cl.ii,.,lcI
places, and, after five minutes of confusion, those of each
found themselves in the undisturbed possession of the deck
of the other. By this time the dust had cleared away a
little, and it was fund that nothing serious had occurred
to either boat.-BJalt. Sun.

On Saturday, the gentlemen who were appointed to make
a fair division of the real estate of the late GEUIrto; LOtItL-
LARD, finished their labors. The property consisted of up-
wards of four hundred houses, stores, and blocks of proper.-
ty in the city of Ne:v York, and is valued at upwards of
th;ee millions of dollars. After the same was completed,
the five heirs drew by lot for their parcels. The estate of
Jacob Lorillard took one part; Peter Lorillardl one ; Mrs.
Robert Barstow and niece one; Mrs. John G. Coster and
brother one ; and the other to a sister, the name we did not
hear.
It will be recollected that Mr. Lorillard died a bachelor,
leaving his property to his nephews and nieces. Some of'
the heirs being dissatisfied, they contested the validity of
the will, which was declared void by the Court of Errors.
By this decision, this immense property will now come into
use in a much more adlvantagcous manner for the Public
than if the will had been sustained.--X. Y. EXpress.

The Ohitham Machine Works, near Paterson, New
Jersey, were burnt to the ground on Saturday afternoon,


The fire originated by a spark from the steam eniiu-6
chimney. A lot of finished machinery was saved. The
whole b.iloia ml to the Paterson Machine Company, whose
loss is estimated at forty to forty-five thousand dollars, and
no insurance. A barn a mile off was set on fire by the
sparks, and consumed, together with a horse.

DEATHS.
At Annapolis, (Md.) on Saturday last, Mrs. ANN
STEELE, wife of Hon. JouN N. STEELS, of Dorchester
county, and daughter of Judge BE1, ANAN, of Washington
county.
In this city, on Wednesday morning, at the residence of
her grandfather, Col. J. W. HLN'r:F, ELIZABETHI C.
TWIGGS, daughter of Col. DAViD E. T'IwiGs, U. S.
Army, aged eight years and three months.
At his residence at Baton RIouge, on the 7thl o' Janua-
ry last. in the7-tth year of his age, FULWAR SKIP-
WITH, Esq. a distinguished citizen, who began a life of
patriotic service by doing duty as a volunteer at the siege
of Yorktown, during the war of the Revolution. After
the close of the war he was selected by Gen. WA ,VA.rn-
TO-' for a foreign consular agency. In this truth, for near-
ly 20 years, and chiefly as consul general in Paris, he faith-
fully and ably served his country at our most trying crisis
with general approbation. His intimate relation with
most of the distinguished men that for so long a perimld
wielded the destiny of France, as well as with those of his
own country, is shown in air extensive coirrespoildrice of
intense interest, and which was maintai:w}d with the sur-
vivors to a late period in his career. Retiring from the tur-
moils of political life, he selected the mild climate of Lou-
isiana for his residence, where, in literary retirement. hee
enjoyed the ideal repose of his early desire.. In the politi-
calrevolution of 1810, when that part of Louisiana, known
as the Florida Parishes, separated from the Spanish Mon-
arch, he was unanimously elected Governor. On its union
with Louisiana in 1812. he was selected to represent the


M.R, RIVES AT HOME.

Through the politeness of a friend at Char-
lottesville, Virginia, we are enabled to lay before
our readers the subjoined report of the substance
of the proceedings at the dinner given to Mr.
RIVES at that place on Saturday last. The ac-
count is sufficient to impart something of the
spirit of the scene, and to show the prevailing
sentiment of the day in that quarter. Many
noble and patriotic sentiments appear to have
been uttered there, and the sub.-Treasuryites will
derive very little hope or consolation from those
we subjoin.
Mr. RivEs has accepted the invitation of citi..
zeus of Amherst county to dine with them also.
What a commentary is this upon the echo of
the President's voice" here While it is de-
nouncing him and endeavoring to blast his re-
putation, his constituents, the honest FARMERS
of Virginia, are taking him by the hand, and
thankitng and praising him for his good and
faithful conduct.-Madisonian.
CluARLOTT.:SVILE, APRIL 22, 1839
T. Alic, Esq., Editor of the 1ataisonian.
D.At S'r P a, you wi-,h to larii something
"'"u;g the dinner given to the lion. W. C. RiNKs, in
this place, on Saturday last, I will attempt to give you an
account of some of thle proceedings.
THouuiiAs W. M.AnlRY, Esq., presided, assisted by Colonel
TitOMAS DUNETT and Colonel GrEtoK(it KINsOnYVING;, as
Vice Presidents. Upwards of 100 persons sat down to the
dinner, many of whom were old farmers of the county, who
were republicans in the days of Mr. Jefferson, the great
apostle of republicanism. And, sir, it was one of the most
pleasantt scenes that a man could witness, to observe the
respect andi enthusiasm witt which they greeted Mr.
Rixv's ; joy beamed from their countenances, and the honest
and hi arty shake of the hand which he received from his
old friends showed most conclusively that the threats of
party will never deter them from honoring and supporting
such a man as he has proven himself to be.
After the cloth had been removed, the following regular
toasts were read and drank with applause.
1. Our country : Its free and republican institutions were
established by thin' lood of patriots; they can only be sustainicd
by the vb tue and intelligence of the People,
2. Gen. George Washington: The patriot the soldier, and
the siu.ate .ian. His character is not only pure. but it is unsus-
Sccte(d. l[Drank standing and irn ilenrice ]
3. Thliomas Jefferson : The author of 4he Declaration of lndc-
pendence. Of this illustrious man, all that cIn peiish reposes
under the clod of his own mountain top. His name atd ihis
priuncilpies aie einlbaulied in thIe hearts of his countrynmen.
[Drank standing and in silence.)
4. Thle soldiers of the Revolurtin: Let us revere the memory
of the dead, and our counr-v take care if the surviving few.,
'5. Our ,*'. i.. guest aind f:iow-eitizeen- i\\ ,li im C.
Rives : W e respect him f'r his" virtues, adn,,ire him m f,r his
talelIts, and miodI ior himn (or lhis puti,lc serv- s, Let him con-
tinue as he hits .one to take [r inciple for his !guide, and put lic
good the end, and a virtuoiu.a and pateiti, People will i'ever
forsake hi ."
The lifth regular toast having been drank with raptu-
roua applause, Mr. RlxIEs rose and addressed the company,
for more than two hours, in a most happy anid felicitous
manner. lie ably vindicated himself, and the course which
he had pursued in Congress, from the aspersions which
had been cast upon him by many of the partisans of the
Administration. lie told us of some of the proceedings of
Congress, since the sub-'I'reasury scheme had been broach-
ed, and tihe means used to keep nthe party together-and
said, he knew that many who were now the active and
Zealous sup lointerns of the t favorite measure" W,,:-e, up to
the extra session of Congress, opposed to it, and that he
could have confronted them with their own language,
stronger than he had ever used, against it. ile showed
how completely ani (i 'i ciu, rlly party discipline had been
exerted to change the minds of those who were opposed to
the sub-Treasury-tIor soiue ihad openly dteclaied iih.t they
stained it because it was a party measure, and that, al-
though they were opposed to it. they must sustain the
President. He nr(ad the following stinking extract from
the letter of Hi ,n S. LEGA Ef to PnIERCE BL'rTL.:R, Governor
of South Carolina
"I give it to yo. i a- my deliberate conviction, that the blelance
of the (Constitutnon is subverted ; that, through thie external in-
fluence to corntaintly broughtlr to bear upon ii, the Federal Le-
aishaiure is shi rn of almost all dignity and authority ; that tihe
freedom of thought andl action, essential to the very idea of a
repret-entative arss nmily, charged wvinlh tih- c unluct ol'a limited
Governiente i. ,ass:Ailed on all sides, aid ihas been serious ly
impaired ; and that our republic is beginning to take the shape
of an elcltive lmona.chy, tempered in some degree by twoi
Houses of PIarlianment, w omse m ;,o e-uional (>ppoi.ition to the will of
the Executive is treatoi ars revolt against the People, in the t er-
semi of tIeir only true representative.'
On the subject of party discipline, he read the following
from the same letter
I s[neal oF what is the inevitable consequence of tIhe disci-
pli1 o f partly as it i so expressively c lled hr're, by xhich all
fi-eedtt: of pi ivat' judgmin it is sacrimicf' d ro ile imt/ itnary wiili
ol thie nr ,jority, and puilir opinion is shi ped, with a view to fu-
ture elections, lby at few ,it ilts iii!, ting, no oiu knows how,
to iuultiltid -s o di-setnring, dissatisniedI, and yet c(mi plying fil-
lowers--the whole body doing what alinout every irember of it
disapproves.'
He spoke of the defalcations of Government officers, the
increased expenditures of the Government for the last ten
years, and compared the course of the present Administra-
tion with Ji lt.er-.n's, and asked, if Mr. Jt.'r rnsON could
correct abuses and prevent the interference of E executive
oflice-holders in eleetiotrs, and reduce the expenditures, if
Mvr. VAN BLEN could not do the same Ie appealed, in
strains of eloquence, t'o his audience, to know the result of
yielding to the will of the Extcutive-showed the anti-re-
publicanism of such an acquiescence, and the dangers
threatening our country if the People did not spurn it with
indignity. Hie alluded to the speech which he made when
he offtTered a substitute to Mr. CruTTr.na'RN's bill. He had


been accused of voting for Mr. C.'s bill, but said lie did
not but that it was far preferable to the one introduced hy
Mr. WALL, an old federalist, who now claimed to be of
the Democratic Republican school. The speech which lhe
made when he t11r i 'dl his resolutions, in the very words of
Mr. JEFFERSON, he considered to be the most republican
.pi ech he ever made iu his life, anil that he was prepared
to stand or fall by what he had said upon that occasion.
Mr. R. compared tile conduct of Mr. RlITCmIE and the
Ju.l_ ,' C(onvention (in making the supipoit of Mr. Van
Buren the sole burden of their song in their appeals to the
People) to that of Demetrius, the silversmith, and his
craftsmen. mentioned in the 19th chapter of the Acts, con-
stantly erv;. out (reatu is Lianai of' the Ephesians,"
when their craft was in danger of being set at naught by
the Apostle Paul's denouncing idolatry. He said, let the
modern Demetriuses andi their political 'raftsracn, if they
please to do so, repeat their cry of': GREAT IS DIANA
c:f' (he Ephesians :" but why shoulI the People, who have
no crat to be bencfi:ed by -!..1i : so, who have no interest
but tie general good and prosperity of the country, why
should they be called on to imitate the senseless folly of the
Ephesians, in echoing this clamor? Let the President ab-
jure the errors of his ways, conform his conduct to the opi-
nions ifthe People, and then, and not till then, can he ex-
pect t ie support of the People. [Gre.eat applause.]
The great issue now is, is the President the servant or
the master of tile People? Is the President the sovereign,
or are the People the sovereign of the country? Is the
President to conform his conduct to the opinions of the
People, or are the People to be iiade, by party discipline,
to confim'n their conduct to the opinions of the President ?
He said the Judges' Convention were much puzzled to give
a new name to their party-they had at last christened it
the )emocratical Republican S'tate Rights Party"
' these changes, and especially lengthening of party names,


friends, the real republicans, were falling off, in conse-
quence of their heterogeneous combinations ; or, in other
words, as the tail of the party lengthened, its body short-
ened-[applause]-or, to use an illustration still more fami-
liar to his brother farmers, his party was all running to
rine, [cheers.] the worst of all tendencies, as they well
knew, in a root crop. Mr. RivEs said he would assist the
gentlemen in christening their party, by reminding them
of Mr. JFFErESON'S classification of parties, which was
particularly applicable to the great issue now before the
country. Mr. JEFFERSON, when parties first rose in the
country, habitually classified them into republicans and
rnonocrals;" the former going for the will of the People,
the latter for that of the President. This was the ground
on which parties were unhappily forming under the awful
and alarming progress which the system of party discipline,
openly proclaimed and practised, is now making in the
country. He then concluded by offering the following
toast:
"Republicans and nmonocrat," the ilisinctive designation of
American parties by Mr. JEFFERSON. The former recognizing
the supremacy of the popular, the latter that of the Executive
will. The time has come when every freeman of America
must declare, by his conduct, to which of these parties he
belongs.
Mr. RtIVE sat down, and the audience highly applauded
him for his sentiments.
6. Tile Union of the States : Esto perptcua, i u
7. The Press: Free by the Constitution, let l-
dc 'ctial 1 to incun.
[An original song, written for the occasion, was then
sung by Mr. ALFeANDER.]
S. Representative Indepen!enece: The breast-plate of Ame-
rican freedom ; may it ever be impenetrable to the subtle wea-
pons of Executive interference.
9. Freedom of Elections: The only sure guaranty of liberty
throughout the w;vId. Let all who love their' country come to
the rescue, and avert the fatal axe of Federal iuntrference ere
it "cut up our Government by the roots."
10. Our late Represenmative in Congress-.Fames Garland :
lie has faithfully represented his constituents, and ably sustaini-
ed the interests of the State of Virginia. It is now for the peo-
ple to alppiove or condemn.
In reply to the 10th toast, Mr. GAKLAN.D addressed the
audience for about forty minutes, in a spirited and anima-
ted style. His speech abounded with true patriotic and
republican principles ; their audience, from time to time, ex-
hibiting their acquiescence in the truth of his remarks by
rapturous applau-ses, and which evinced that they had no
idea of abandoning him, when his whole course shows that
he has faithfully represented the true interests of his con-
stituents, and stood up for their rights, instead of support-
ing measures recommended by the Executive which he be-
lieved destructive andi dangerous to liberty. Depend upon
it, the people of this district will sustain Mr. GArr AND tri-
umphantly in the coming election, and all the thunder of
your neighbors of the Globe will never answer the end it
is designed for-his defeat. Mr. GARLAND gave the follow-
ing as his toast:
The People of Virginia : Their love of country superior to
part t ; their patriotism always leads thuemin to sacrifice men to
principles, but nAt principles to men.
An excellent letter was read from Gov. CAMRnar,, in
reply to an invitation to the dinner. He sent the following
to:st :
Tile ,puimAc man who acts independently, and takes his po: i.
trior where principle condc-ts Iiim ; Hfe will never be associat-
ed with other than honorable men.
[Letters of correspondence read.]
11. Agriculture, Commnerce, and Manufactures : Dependent
upon one another, let not one of them be oppressed to support
the owher.
12. iThe Army and Navy of tho Uiiited States : They have
nobly sustained the honor of our flg. \We cl;.,rish with grati-
tude andl pleasure their gallant services and well-erned fame.
13. Woman : .The hope of our lives and the lire ,of our hopes.
[An original song, written for the occasion, to the Air
o0 Aull Lang Syne,' was then sung.j
The committee gave the following :
The Governor of Virginia : Having administered the Execu-
tive for the public 1 ihe richly deserves the reward tie has
earned-the approbation of the people.
A letter from [Hon. H. S LF.GARE. of South Carolinn,
was read. lie sent the filoving sentiment:
The Ilon W C. Rives : More happy in a defeat so derived,
than his eneinlms can be made by any triuriiph ; his feeling swil
bear witness to him thrrug li fe, tht on uch sacrifices
The Go is the thselvts throw incense.
The following from the committee :
Hlugh S. Legare: The accomplished scholar, the enlightened
and patriotic sla'esman ; an orimrnent to his own State. His
country nieds hIis services.
JoHN M. P. iTON, Esq. sent the following accompanying
his letter
The nnterrifiod" fourteen Conservatives in the Virginia
Il.gislaturm': Fafihful to their principles--faithful to their con-
stiiuenis--faithlul to their coun'iy. They Ilny proudly spurn
thle reproach of being untuiithfil to thliir party.
By the committee :
Joun M. Patton: Of the -chool of 1'93. His principles can-
not be otherwise than sound.
A letter from the lion. J. M. MasoN was read, in which
he says that he takes peculiar pride in avowing, when
othcr friends have fallen ofi, that itvy confidence in him
(Hion. Mr. RIVEs) as a statesman of thie true Virginia
school has been never in the slightest degree impairedd.'
By the committee :
Hon. James M. Msan : We respect him for his virtues, and
du'v appreciate his public services.
Here follow a few volunteers :
By Joati Earley. The Conservatives of the Ritchie school :
They know the right, and approve it too,
Condemn the \ron.r, yet still the wrong pursue."
By Benj. Sneer. The hickory axle to the carriage of state
having grown too long for the track of safc sgorerna crnt, may
it be contracted so as to pursue tire course of our illustrious
guest.
By I. M. Harrison. Van'ssoliloqiiy after the next Presiden-
tial clecrion--
SO worfil day O0 day of wo, quoth he,
And woful 1, who live this day to see."


By S. C. Sneer. The sub-Treasury scheme : A rough me-
dicine ; Van Buren says it must be taken; but if lie ever gets it
down my throat, althoughh I voted fur him at the last election,)
may 1 be shot.
By J. D. Craven. Our present Chief Magistrate: Always
obedient to thie will of Congress when Congress is obedient to
his will.
By S. 0. Scruggs. The sub-Treasury scheme : Since tihe
(arland has refmsed to adorn it, and Virginia's brightest'star
ias refused to beam upon it, may it descend to the tomb of the
Cap(lets, unwept, unhonoted, and lunsong."
By Alexander Rives, E-q. The great question at issue-the
sub-Trasuiry scheme: It cannot be decided for the Adminis-
tration until the lofty and viituoulr independence of the People
shall have been ignrobly sujugated by thie inr-liiun arts of party
i in wh. uit, and tire iinfluences of Executive dictation.

NEW YORKN, APtIL. 21.
SERIOUS FIRE AT ALBANY.-Oll Saturday evening about
o'clock, a fire broke out in a stall conrccted xihil the Pearl
So et hl-ouse. The stable ws situated in tle centre of a block
bounded by Lydius, Pearl, Hamilton, and Rose streets. The
fine soon extended to all the buildings on Lydius, and nmot of
the buihlings on Pearl and Rose streets. About 30 dwellings
and several stables, in one of which were three horses, were
consumed. While the above was ra ging, a spark fell through a
stove pipe. hole in the roofoar stable in Herkiimer street, which
was soon in times, com munticating to the large Methodist
church, recently erected in Il rkimer start t, atid a large wa,-
on-nmaking establishment on the corner of Franklin and Hetnki-
mer, all of which were entirely destroyed.
Tihe insurance on the property destroyed will fall short of its
value by at least 5.0,000. Mostof the dwellings were occupied
hb the owners.- American.
DEPLORABLE CASUAL.TY.-Mr. MILLS, of 641 Water street,
New York, engineer of Mhe Elizabeth Point steamboat, was in-
tantly filled at the Point on Thursday morning. Just as the
boat haid left the Point, he inadvertently leaned over the side
of the boat, pacing his head in such a position that the paddles


HOME INTELLIGENCE.

REPORTED FOR TIH NATIONAL INTELLICENCER.

ROBBERY ArT THE BANK OF THE MIETROPOLIs:-Our at-
tention was painfully attracted by reading in the Globe of
Wednesday afternoon the following:
We understand that Mr. ORME, a teller in the Bank
" of the Metropolis, took fifty thousand dollars from the
" bank. The suspicions of the Cashier being awakened
" by appearances, he counted the money, and, discovering
the deficit, charged the Teller, who confessed every
" thin, and pointed to the person who had it in posses-
" sion, Mr. GOODRicH, a clerk in one of the Departments.
" Mr. G. was arrested and the money recaptured."
The circumstances of this robbery, which was the gen-
eral and almost exclusive subject of conversation in this
city during last Wednesday, were, as far as we have been
enabled to collect them from the most authentic sources to
which we had access, as follows:
Mr. DENNIS G. ORME, a teller in the Bank of the Me-
tropolis, very respectably connected, and inheriting a hand-
some patrimony, having not been in attendance at the
bank at the usual hour last Tuesday morning, and from his
conduct on the previous day in absenting himself for somr.e
tim.' fromi thro t.-' ~-, I J--;~-r the mIrli ing.'
to be siightly inebriated, iu.;picciaa was exciito ;,a ii un Llnmut,
of Mr. GEotl(tt; TiiOMAs, the cashier, that all was not right,
and his teller's account being compared with the cash on
hand, it was quickly discovered that there was a deficit of
not less a sum than fifty thousand dollars. Immediately
on this discovery being made, it was communicated by the
Cashier to General VAN NESS, the President of the bank,
a:nl the Directors. The foriner, though indisposed, went
to the house of Mr. Orme (who was said to be sick in bed)
and obtained an interview, in which, after stating to Mr.
Ormne the deficit in his cash, the President used every ar-
gumient he could think of to induce Mr. Orme to account
for the deficit, and to say what had It:come of the money.
But all in vain, Mr. Orme persisted in denying what had
become of it.
After this interview, Mr. Orme accompanied Gen. Van-
Ness to the bank, and was ;i,;: closcy interrogated by
the President and some of the Directors, when he still per-
sisted in denying alt. knowledge of the deficit, and of the
way in which the money had been disposed of; until, the
Marshal of the District of Columbia l.ini i introduced, and
process having been served for the amount of the deficit,
the defaulting clerk made a confession that /le had taken
the tif/'y thousand dollars and iven it to iMr. A. 11'. Good-
rich, a clerk in the War department This confession
was made rather late on Tuesday evening. It was then
thought advisable to arrest Mr. G,:odrich, and he was soon
afterwards discovered by the Duputy Marshal at a Ref'ec-
tory, ard conducted to the directors' room, where, in the
presence of Mr. Orime. on beiiig told by Gen. Van Ness
that he had the -.i00 given to him by Mr. Orme, and
the letter having conirmneJ this statement, he (Goodrich)
admitted that bie had the moio'y, and, taking a large roll of
bank-notes out of his coat pocket, gave them up, saying,
There is tei money.'' Having obtained the money, it
was counted by tile Cashicr, who found that it amounted
to the sum of 4',0,8100-two hundred dollars only being
deficient. After some little conversation between the Pre-
sident of the Bank and Mr. Orme and Mr. Goodrich, in
order to obtain the --',n I still deficient, the President agreed,
at the request of Mr. Goodrich, that the bank would dis-
miss all further proceedings for the recovery of the money,
and Mr. Orme and Mr. Goodrich were allowed to depart.
On Wednesday, however, ar.bot noon, an affidavit htv-
ing been made before Justice Thompson, warrants were
issued in the name cf the United States against DennisG.
Orme and A. WvV. Goodrich, charging the former a ith fe-
loniously taking aind carrying away the sun. of ,50,000,
the property of the Bank of thre Metropolis, and the latter
wiih receiving that suing of money, knowing it to have been
stolen. Both warrants were placed in the hands ofH. B.
Robertson, who, in a short time, arrested Goodrich; Den-
nis G. Orme could not be found.
After an !,m anti itatin,-: investigation of the charge
against A. W. Goodrich, in the presence of the President
of the bank and the Cashier, who were witnesses for the
United States, (the District Attorney being also present,
and Mr. J. H. Bradley being counsel for Mr. A. W.
Goodrich,) the magistrate required the accused to give bail
in the sum of $~2)(10 for his appearance at the next Crimi-
nal Court for the county of Washington ; which hail hav-
ing been given about 10 o'clock at night, Mr. Gootrich
was discharged, after being under examinE.tion about five
hours.
It is onlyjust to add, that Mr. Goodrich, in his defence,
denied that he had received or obtained the money with any
criminal intention; that, finding Orme in a frolic, and
crazy, as he could be proved to be, when under the influ-
ence of liquor, he had merely kept the money until Orme
got out of his frolic; and that he was prevented from re-
turning the money to the bank (which he sincerely regret-
ted,) through the fear that he might do Orme some injury
with his employers, and in the hope that he would speedily
"get right again. Goo rich also said lie had searched fi-r
Ormie during the day in his usual haunts, but could not
firtd him.
Two or three witnesses were called, who testified that
Dennis G. Orme, when intoxicated, was "almost crazy,"
and excited in a most unusual and extraordinary manner.
One of them swore she saw him on Monday night, some-
what intoxicated, with a large roll of hank notes carelessly
in his hat, and acting very strangely at the time.
Since writing the preceding notice, (which we have de-
tailed more than usual, as well to gratify intense public
curiosity as to correct er oneous representations of the case,)
we understand from good authority that Mr. Dennis G.
Orme intends tosurrenider to the civil power, and give bail
for his appearance to answer to thie charge against him.
LA--- NOTICE.

HENRY N. POTTER, Attorney at Law,
fre, 2--el09t GALVESTON CIT?, TKX.As.


fi t OOKtVi n ILi E A(CAD MY .-The Spring term of
StI:s Inrtitution will con intuce on Monday, the 15ih inst.
The viilrge in which it is located is situated in Montgomery
county, MN :y!uan, aind is remarkably healthy, moral, and in-
telligent,
The sale of spiritnous ltquor, within two miles of the Academy,
is prohibited by law. No punpil is allowed to contract the habit
of usiig tobacco, and smoking is in no ease permitted.
All I'upils must attend Divine worship on Sabbath.
Pupils from a distance board with the Principal, who, to-
gether with hiis Assi-ant, supervises at all times their morals
and general deportment. Disciipline mild and parental, but rigid-
ly eni 'r.Ced.
The course ofs'udy cinbraices the Latin, Greek, and French
li anuI;'ates, and the v;tinous branches of a complete Englisl
edicati a.
Te'rn prer inarterliy session: For board, tuition, \N,: 11h.',
inendi nr, &c. :35, ini advance.
nap 2-- 2t('&lw'.' E. J. HALL.
iA TAIIAB VI.E PROPERTY FO(R SAI.iVl IN
V K ANAS -AS-3.t000 acres of Cotton Land, and 100
NEGROES.
This estae lies in Phillips county, in the State of Arkansas,
and, i- situated in Walnut bend, on the Mississippi river, twen-
1 -five miles above the iowxn of Helena-said to be the highest
river land in that region of country. It was upon ihis land that
the neighbors around drove their cattle to get food, and to save
them fioin the high watm-ers of ithe year 15-28. There are six
hundred acres clicid, and ia ,-irin aof it Ih's been cultivated
in corn two years, which has Iput it in cxcAellent condition for
cotton tile present year; for the growth of which the soil is
peculiarly well adapted. The inq!provements are, an Overseer's
ho;ise, a first rate Horse Mill, and lifteeni goidl quarters for ser-
vants. The clearing on the rest of the land is far easier, (the
worst having been gone through,) being less timbered, and most
of that Ash, which is rendered very valuable for its ready sale
at a well-located wooJ-yard, where several thousand cords may
be sold during the year. The Negroes were settled on the lan-
in the autumn of 1836, and are now considered nccimnated.
lr\. c .. !-....- ,, )-L ti,- are oventiu-six .viorlkiu hands.


MARSHALL'S LIFE OF WASHINGTON,
PREPARED FOR SCHOOLS.
F HE unprecedented demand for this excellent work call-
Ling for a sixth edition within six months, is a convincing
proof of the interest which the community take in the life and
character pftheir country's father, and the entire adaptation of,
Marshall's Biography to the purposes for which it was destined.
The publisher deems it proper to state that this work, though
only a duodecimo, is not a mere abridgment by an inferior
hand, but was written entirely by the late venerable Chief Jus-
tice Marshall for the purpose of a School Book, that the youth
of our country might have an early knowledge of Washington,
and the great events of our national history with which his name
and character are connected, To complete the adaptation of
the volume to the uses of a school as a class book, questions have
been prepared for each page, which relate to the important
facts set forth in the text, and will serve to aid both teacher and
pupil. The work has been adopted as a class book in the pub-
lic schools of Philadelphia, and has also been introduced into
many private schools.
Itis deemed proper here to append a few ofthe letters which
have been received from distinguished citizens expressive of
their sense of the importance of the work to the young, and es-
pecially of the propriety of its introduction into schools.
Letter from Judge Hopkinson.
PHILADELPHIA, FEB. 22, 1839.
SIR : I have read the Life of Washington," written for the
use of schools, by the late Chief Justice Marshall. The char-
actam of the author, as well as the subject of the book, entitles
it to the confidence and patrn -,g.- Air, i an Public. We
th;il *.. -- 1--. r .* .. '"'" ",ll. ir n to. ionake
. k. ljuain ed with the celebrated men of antiquity, and the
great events which affected the destinies oFnations. The Lives
of Plutarch" are read by every body, and the yourg are direct-
ed to look there for examples of the virtues they should strive
to imitate. Ought we, then, to suffer them to neglect our own
history, and to be ignorant oi our own great men, and the noble
deeds by whizh they achieved the independence four cotuntiyb
Let our children know the struggles, dangers, and sufferings by
which the prosperity and happiness they enjoy were obtained,
that they may estimate their value and the deep debtof gratitude
they owe them. Where in the annals of Greece or Rome will they
lind more true and steadfast patriotism, more courage and forti-
tude, more devoted and enduring service, amidst perplexities,
defeat, disasters and wants of every kind'? How full of sub-
lime interest is the final success, Nlhirh gave liberty not only to
our own country, but imparted an irresistible impulse to her
principles and lessons, which is improving the condition of man-
kind everywhere Should an American boy be able promptly
to answer who was Julius Caesar, and to narrate the leading in-
cidents of his life, and be at fault when the same question is
asked of George Washington ? Shall he talk fluently of Mara-
thon and Philippi, and know nothing of Saratoga and York-
town? Shall he have a competent knowledge of the old Gov-
ernments, and civil institutions, and be shamefully ignorant of
his own ?
The little volume you have published affords an excellent be-
ginning of these studies, and I think you cannot fail in your de-
sign of introducing it into our schools.
hlien I was a boy we were taught to connect the name of
Washington with every thing that was great and good in the
human character, and time has proved, and will long continue
to prove, that it was a lesson of truth.
Most respectfully, yours,
JOS. HOPKINSON.

Letter from Chief Jusltice Taney.
BALTIMORE, MARCH 20, 1839.
Si : When I received the copy of Marshall's Life of Wash-
ington, litch vou were good enough to send me, I was too ill
to write t) you, and am not yet sufficiently recovered to resume
my business pursuits. But I take the earliest moment in my
power to return you my thanks lor the volume, and to express
the pleasure I feel in seeing the work so handsomely executed,
and to find that it has already reached the fourth edition.
No American ought to be considered as piwperly educated
who is not familiar with the life of Washington ; and no one
was so worthy ofbeing the writer of that life as Chief Justice
Marshall. The book i, I presume, used in every respectable
school, and is well calculated to create the best impressions on
the minds ol'its youthful readers. It is most happily adapted
by its distinguished author to the use of schools.
With much respect, I am your obedient servant,
R. B. TANEY.

Letter from Horace Binney, Esq.
DEAR SIR: I have read with great satisfaction The Life of
Washington, written for the use of schools," by the late Chief
Justice Marshall.
It is quite remarkable that tlhe Chief Justice, who enjoyed
with ;;e keenest rclish the mo,) abtirsc investigationsns of le-
gal and political science, should have given a portion of his bu-
siest days to the preparation of an abridgment in which he was
not required to exercise to any considerable extent the powers
of his remarkable understanding. The fact must be explained,
I think, by his cordial attachment to the men and principles of
the Revolution-by his conscientious approval of thie measures
of General Washington's Administration, both as a system of
public policy, and as an exposition of the Con-titution-and by
his paternal solicitude for thle youth of our country, upon whom
hle desired to impress his own feelings and convictions on all
these subjects. The work was designed by him to attain this
end, rather than to add to his reputation; and we may, there-
fore, see its motives in his affections, which every one knows to
have been cf the purest kind.
As a condensed Life 'of Washington, which is also a hi.-tory
of the Revolutionary War, of the Constitution, and of the past
years of the Federal Government, it could not, in my judgment,
have been better done. It contains, in substance, the whole of
the original work, the structure, much of the language, and
most of the sentiments and reflections. Such parts only appear
to have been retrenched as were unnecessary for young per-
sons in lihe course of education; hut I have not founI that it
omits any fact material to the story, or to the exhibition of its
immortal subject in all his relations to his country. I may add,
thia tIhe author has not expressed a sentiment in it that as a fa-
ther I should not wii-h to be remembered and adopted by my
children. I hope it will be universally diffused through our
schools.
I remain, very respectfully, your obedient servant,
Mr. JAMES CRISEY. HOR. BINNEY.

As means have been adopted for supplying the works exten-
tensively, orders for any number will be received and prompt-
ly attended to by JAMES CRISSY,
No. 4 Minor street, Philadelphia,
Anti F. TAYLOR,
ap 24--2t Bookseller, Washington.
TO TRAVELLERS.


MEtROPOLITAN STAGE LINE RESTORED.
W-TORTIlERN and Southern travellers are informed that
tL' there is now a good Line of four-horse post Coaches iun-
ning daily from the termination of the Raleigh and Gaston Rail-
road, through Raleigh, Fayetteville, Cheraw, and Camden, to
Columbia, South Carolina. Two coaches will always be kept
at the termination of the Railroad to convey travellers to
Raleigh.
From Raleigh to Columbia there will be one coach, which
will always carry from niine to ten passengers from Columbia to
Branchviile. On the Charle ton and Hamburg Railroad there
is a daily line offour-horse coaches.
There great Mail which was formerly carried on this route is
removed to another. Tliat mail was a great inconvenience to
travellers, and often caused disappointment ; its large size fre-
quiently making it necessary to leave passengers. This can no
larger he the case: and we can now otrer to travellers a safe,
sure, and comfortable journey.
The coaches are large, nine-passenger coaches, and in good or-
der. Tile drivers and teams are not surpassed by any in the
Union. Great care has been taken to procure steady drivers,
knowing that on them greatly depend the comfort aud safety of
tle passengers.
We admit that the line via Charleston and Wilmington is the
quickest when the connexion is not broken ; but when we take
the certainty of this line into consideration, it will often be
found to bear cornpmethti n viih tlie otiler even in speed.
P ,-. r, ..-' leave Petersburg a- the same time with the great
mail, and reach Columbia in a little more than three days.
Should therp bhe more passengers at any one time than can be
carried by the stage, those who may be left shall have a prefer-
ence the next day over all others; and to prevent confusion,
they will be entered in the stage as their names may appear on
the way-bill from Petersburg. Preference will always be given
to those going the greatest distance on the line. The Raleigh
and Gaston Railroad isin rapid progress, and will very soon be
finished, when a much greater expedition can be given to
this line.
1- ." .-. ,_ 1.- : .... .. 1....11.1 n ,. it- ir;ll b na r tiaTllnrhr


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OF THE SELECT CO EE OF THE HOUSE OF
REPRESENTATIVES ON DEFALCATIONS.

Part J.--Defalcations of Mr. Swartwout.
[CONTINUED.]
CAUSE 3.--Culpable disregard of law and neglect of offi-
cial duty by the First Auditor of the Treasury.
.The duties of the First Auditor are prescribed in the 5th
section of the act of September 2, 1789, to establish the
Treasury Department," and the act of March 3, 1817, to
provide for the prompt settlement of public accounts," and
are as follows: It shall be the duty of the First Auditor
to receive all accounts accruing in the Treasury Depart-
t' ment, and, after examination, to certify the balance,
and transmit the accounts, with the vouchers and certifi-
'r cates, to the First Comptroller, for his decision thereon."
The present Auditor came into his office November
1, 1836.
The accounts of Mr. Swartwout up to December 31,
1837, appear to have been regularly transmitted to his of-
lice, pursuant to the Treasury circular of March 1, 1830,
for examination and settlement. The law contemplates
this examination to be a thorough check upon the errors,
if any exist, of both the collector and naval officer. And
here all Mr. Swartwout's accounts, except his bond ac-
counts, appear to have been examined, with their proper
vouchers, and certified by the Auditor. But the Auditor's
certificate covered the bond accounts as well as the other
charges, although not in fact examined. His certificate,
with the vouchers, except those relating to bond accounts,
was transmitted to the First Comptroller; but there was a
constant neglect to transmit the vouchers of the bond ac-
count therewith, as positively required by law. It is in
these bond accounts, thus neglected, and in regard to which
the law and Treasury instructions have at all times been
most specific, requiring examination, with vouchers, that the
frauds upon the revenue by Swartwout were committed.
ioa cnunt.Lnnara pve r to have been returned to the First
uior y the comptroller, neclau~tr Ze rvuuiur1n urf the
bond accounts of Swartwout were not transmitted with the
Auditor's certificate thereon.
It is to this culpable disregard of law and neglect of duty
in the office of the Auditor that is attributable the escape
of Swartwout's fraud and defalcation from detection.
The same neglect in this most important branch of
Swartwout's account appears to have prevailed in the Au-
ditor's office since 1832. It then originated in the disuse
of.the records required by positive instructions, as well as
from the nature of the examination of accounts that is re-
quired by law of the Auditor. This feature in the admin-
tration of this office is exhibited in the following exam-
ination :
Answers of Mr. Underwood, a principal clerk in the
office.
[Examined by Mr. Foster.J
Question 20, Were not the accounts, abstracts, and vouchers,
or other papers which were before yoa at the time you made
those examinations and statements, such as are usually before
you in your examinations and statements when "upon the
same class of duties ?"
Answer. They were.
Question 21. In that examination and statement, did you
not bestow the same care and attention as you have at other
times bestowed "upon the same class of duties 7"
Answer. I did, except that, in relation to the bond account, I
made no examination whatever.
Question 22. What were the reasons why you did not exam-
ine the bond account, at the same time that you examined the
other accounts ?
Answer. As the bonds taken in New York are recorded in
the First Auditor's office only to the 2d quarter of 1834, while
those paid or put in suit are marked off only to the 4th quarter
of 1832," it was utterly impracticable for me to make such an
S examination of the bond accounts for the 3d and 4th quarters of
1837 as would test their accuracy. As soon as the account of
the customs was received at the office of the First Auditor, the
bond accounts were handed in to the clerk whose duty it was to
enter and mark off the bonds; and there they remain to this day.
Question 23. Did you, on that examination and statement,
discover any defalcation on the part of Mr. Swartwout ?
Answer. I did not.
[Examined by Mr. Smith ]
Question 41. Is it true, or is it not true, that the examination
by the First Auditor of the Treasury, prescribed by law, of Mr.
Swartwout's quarterly accounts of bonds taken and bonds paid,
as returned to the Treasury Department, has been entirely omit-
ted since 1832; and is it true, or not true, that this omission to
examine said accounts is the sole reason why Swartwout's de-
falcations on paid bonds have escaped detection at the Treasury
Department until after he left his office ?
Answer. The bond accounts of New York have not been ex-
amined, it is believed, in the office Of the First Auditor, since
the 4th quarter of 1832. Had said accounts been thoroughly
examined as soon as received at the office of the First Auditor,
the defalcation in regard to the bonds must, in my opinion,
have been discovered before the expiration of Mr. Swartwont's
term. Whether the omission to make such examination be the
sole reason why his defalcation on said bonds was not so dis-
covered, I do not know.
Question 42. Do you know, from your acquaintance with the
nature of said accounts, and your experience in the Auditor's
office, any other reason for Swartwout's successful concealment
of his defalcations, than the omission to examine his accounts
thoroughly "at the Auditor's office ?' Please state also for
what period you have been connected with said office as an ac-
countant upon custom-house returns.
Answer. I do not know, as regards the returns of Mr. Swart-
wout to the First Auditor, any reason why his defalcations were
not discovered sooner, other than the omission to examine his
bond account promptly and thoroughly at the First Auditor's
office.
It is apparent to the committee, from the examination
and testimony, that the First Auditor himself has never,
until very recently, made himself acquainted with the in-
ternal organization and duties of his office, or the system
of checks instituted under Treasury regulations for it. Of
course, if the chief in the office is either negligent or igno-
rant of the duties devolved by law upon him, or negligent
because ignorant of the modes instituted and in force
through prior years of executing those duties, the subordi-
nates of the office may find ample opportunity for indulg-
ing in any degree of negligence in their vocations, to the
imminent hazard of the whole revenue of the nation, and


its consequent loss in unmeasured and unknown masses.
In answer 9 he says: When I came into office, on the
1st of November, 1836, the recording of the abstracts of
bonds taken in New York was, I think, as far back as some
time in 1833, and the checking off was back somewhere in
1832. I was a considerable time in office before my atten-
tion was drawn to these bond registers; and, at first, I only
regarded them as records for the purpose of reference when
occasion might require, and did not understand that they
were intended to check the collector in his quarterly re-
turns. At what time I did become acquainted with the
object for which they were instituted, I cannot recollect;
and, perhaps, even then I did not fully estimate the impor-
tance of having them brought up. The manner in which
they had been kept, and the little importance that seemed
to have been attached to them by my predecessor, had cer-
tainly lessened their importance in my estimation. I, how-
ever, did direct another clerk, whom fhad employed in re-
cording the reports on the collectors' accounts, to devote
any time he had to spare from recording the reports, to re-
cording bonds; which he did until other business required
his attention. But, I deem it proper to say, that, it' I had
been fully aware of the use of these registers at the moment
I came into office, and had put a clerk his whole time to
recording and checking off the New York bond account,
he would not have been able to have brought it up so as to
have discovered the error in Swartwout's bond account of
1837, much, if any, before the time it was discovered. In-
deed, it is doubtful, in my mind, whether one clerk could
have brought them up by that time. If, however, the re-
cording of the bonds had not been required by- the former
practice, and the original abstracts had been used for check-
ing off the bonds paid and put in suit, by which means this
examination, if it had been kept up from the commence-
ment, could have been made in time to accompany the re-
port on the quarterly account, it would have been discover-
ed in the Auditor's office, somewhere about the 1st of Sep-
tember, 1837, that Mr. Swartwout had failed to account
for a large amount of bonds that had fallen due in the 1st
quarter of that year; and this discovery, it is presumed,
would, as a matter of course, have led to inquiry; but, in
the condition in which the bonds then were, in regard to
the right of extension, the collector might have deceived
the Department for a time."
It has been made manifest to the committee, in their in-
vestigation, that a recurrence to the records of either the
Comptroller's office or of the First Auditor's office, by
either of the incumbents of these offices, would readily
have instructed them in the importance of the bond regis-
.i .. .


if it be a true copy from a circular of the First Comptroller to
"collectors, naval officers, and surveyors," dated August 5,
1822; and if yea, state when, if ever, its requirements have
been modified or repealed:
Frequent calls being made by Congress on t'se officers of
the Treasury for information respecting duty bonds outstand-
ing, duly bonds in suit, &c., and anticipating that similar calls
will continue to be made at subsequent sessions, it has been
concluded, in order to facilitate this object, as also to be in pos-
session of more precise information, from time to time, of the
existing state of all custom-house bonds, to keep a register at
the Treasury of all such bonds, so that any information in rela-
tion to them, on those points which may her-afler be required,
can be given by this Department, without recurring in the':irst
instance, as heretofore, to the collectors of the customs.
To make this register complete, it will be necessary to ob-
tain from the several collectors lists of the bonds which have
been taken in their districts, respectively, and which may re-
main due and unpaid on the 30th September next.
"These lists you are requested to furnish accordingly, with
as little delay after that day as practicable, observing the ac-
companying forms.
The usual quarter-yearly bond accounts, which are to be
rendered for the quarter ending the 30th proximo, and thereaf-
ter, will contain all the information which may be necessary to
keep the register alluded to, provided care be taken by the col-
lectors that a specification be always made at the end of each
bond account, showing what part of the balance of bonds out-
standing consists in bonds not due, and what part in bonds put
in suit.
Having reason to believe that, by this arranzeinent, the sol-
lectors will be saved a great deal of trouble and labor hereafter,
it is hoped that every exertion will be made that the lists now
required be as perfect as possible."
Answer. I have examined the above extract," and find it to
be a t ue copy from a circular of the First Comptroller to collect-
crs, naval officers, and surveyors, dated August 5, 1822-a part
of the records of the Comptroller's office. Its requirements
have never beenrepealed nor essentially modified. The con-
templated register" of bonds was to be kept in the Auditor's
office, as will appear from the annexed copy [marked Aj of a
paper on file in the Comptroller's office, dated 27th October,
1830, signed by R. Harrison, late Auditor.
(A.)
In the year 1822, it was discovered that some collectors of
the customs had h- .- i.a p. ,v ..- .r false returns
b 'i -o,~-v. N? y retanin-nt or ron.tinuingIn utezr accuu,..
bonds as outstanding, which had been actually paid; there-
by increasing the balance of their quarterly accounts in
bonds, and diminishing in the same proportion that of cash
on hand. With a view to the possession of means to check
and prevent such practice thereafter, it was, on a conference
between the accounting officers and Mr. Secretary Crawford,
(and I think at my suggestion,) arranged that a register should
be kept in the Auditor's office, of all bonds then existing, as
well as of those to be subsequently taken and discharged in the
several collection districts.
In pursuance of this arrangement, the collectors were re-
quired, by a circular of the Comptroller, dated August 5, 1822,
to make out and forward a full and complete list of all bon.ls
which should remain unpaid in their respective districts on the
30th of September following. As these lists came in, they
were entered in the appropriate registers; and the same course
has obtained with respect to those since periodically received
with the quarterly returns of the collectors.
This arrangement was deemed the more necessary, in
consequence of the less of accounts by the destruction of the
Treasury building in the year 1814 ; aniit is believed to have
effected, besides, the saving of much money to the United
States. R. HARRISON.
"AUDITOR's OFFICE, OCTOBER 27, 1830."
Answer continued. The Comptrollers had been for many
years in the practice of receiving the public accounts which
ought properly, and according to law, to have been sent by the
officers direct to the Audul-r. On the 1st of March, 1830, this
erroneous practice was corrected by circular instructions front
the Comptroller's office, (a copy of which is annexed, marked
B;) and since that time the public accounts have been receiv-
ed by the Auditor.
(B.)-CIRCULAR.
"TREASURY DEPARTMENT,
Comptroller's Office, March 1, 1S30.
SR : It has been the practice, since the commencement
of the Government, originating, it is presumed, in a Treasury
regulation, for all officers whose accounts were to be settled in
this Department to render them to this office.
The reason of this practice cannot be well accounted for,
because the 5th section of the act of 2d September, 1789, to es-
tablish the Treasury Department, directs, that it shall be the
duty of the Auditor (there being but one Auditor at that time)
to receive all public accounts, and, after examination, to certi-
fy the balance, and transipit the accounts, with the vouchers
and certificates, to the Comptroller, for his decision thereon;'
and the 4th section of the act nf3d March, 1817, to provide for
the prompt settlement of public accounts, directs 'that it shall
be the duty of the First Auditor to receive all accounts ac-
cruing in the Treasury Department, and, after examination, to
pursue the same course with that required in the first-mention-
ed act.'
The practice which thus obtained, being in operation at
the time I came into office, was acquiesced in, and has been
continued ever since; but the great accumulation of the busi-
ness of this office induced an investigation to ascertain whether
it could not be relieved from some part of it; when, the laws re-
ferred to being brought into view, it was, upon a consultation
with the Secretary of the Treasury, concluded to be the correct
construction, that, according to their requirements, all accounts
to be reported upon by thie First Auditor should be transmitted
directly to him. This course you will be pleased to adopt in
future, commencing with your returns for the first quarter of
the present year; to- which an exception is to be made in rela-
tion to the annual accounts of emoluments and expenditures of
the collectors, naval officers, and surveyors, required by thie 2d
section of the compensation act of 2d March, 1799, the form of
which is subjoined to the circular from this Department to those
officers, under date of the 25th August, 1823.
These accounts are, as heretofore, to be transmitted to this
office, for the object stated in the section referred to.
"It is deemed proper, on this occasion, to inform you, in or-
der that you may not misdirect your accounts and returns, that
Richard Harrison, Esq. is the First Auditor of the Treasury.
Respectfully,
JOS. ANDERSON, Comptroller."
Answer continued. The term this Department," as it oc-
curs in the extract from the circular of August 5, 1822, is al-
'ways used by the Comptroller in reference to the Treasury
Department, generally, of which the Comptroller's office is
frequently the medium of conveying instructions or collecting
information. When the Comptroller's office proper is meant,
the term used by the Comptroller in his communications ia
" this office."


The frauds practised by Mr. Swartwout, in regard to
his cash- balances and bonds in his weekly returns to the
Secretary of the Treasury, furnish no apology for the neg-
lect of the examining Auditor or Comptroller; because it
is not upon these weekly returns that these officers settle
the collectors' quarterly accounts. In fact, these officers
never see such returns. This fact is deduced, though in
somewhat arn attenuated form, from the following exami-
nation of the Auditor himself:
[Examined by Mr. Smith.]
Question 25. If the Secretary of the Treasury is not the ac-
counting officer of the Treasury to adjust and settle collectors'
accounts, how did this concealment from him, in Mr. Swart-
wout's weekly cash returns, as described in your last answer,
of any cash items with which he had debited himself in his
quarterly accounts, in any degree enable Mr. Swarttout to be-
come a defaulter for such cash items?
Answer. I understand there are weekly returns made to the
Secretary of the amount of cash received by the collector, and
of payments made by him, exhibiting the balance on hand.
Hence, it will readily be perceived that, although the collector
may debit himself correctly in his quarterly accounts with
every thing with which he is chargeable, yet, if he fails to
charge himself in his cash account with the whole amount of
cash received, and to return the true amount in his weekly re-
turns, he may stand truly charg:-ed, on his quarterly accounts,
with the whole amount for which he is liable; but it will not
appear as cash on hand in 1ii w-ekly returns. It was in this
way, as I understand. litit a vtiy large amount of Swartwont's
defalcation was concealed from the view of the Secretary of
the Treasury; and this kind of deception might be practised
to a considerable extent, as long as a collector is continued in
office, unless it could be discovered from a comparison of the
other returns madeto the Secretary, or by a comparison with
the quarterly returns made to the Auditor.
Question 26. In your first answer to my interrogatory, you
say Mr. Swartwout's own accounts, up to March 28, 1838, as
rendered to the Treasury Department, required no new debit
to include against him all moneys for which he was in fact in-
-debted to the United States, either as "tonnage duties." "for-
feitures," "Treasury warrants," "office expenses," or 'cash
to be refunded to merchants."
In your second answer you say that, nltwihlstaniling his
whole indebtedness thus made to appear in his quarterly ac-
counts, he failed to render an account of said items as cash in
his weekly returns to the Secretary of the Treasury, and thus
kept their amount out of the view of the Secretary as cash on
hand.
Will you now state, if the Secretary of the Treasury be not
the accounting officer of the Treasury to adjust and settle col-
lectors' quarterly accounts, how did any such deception by
Swartwout, as you have described as made in his weekly cash
returns to the Secretary, enable him to become a defaulter for
Qn. id itpmp with tho nM -vo'- -1 *I.


equally as to Swartwout's own infidelity, the loss of the
public money, by Swartwout's defalcations, has occurred.
The following examinations will still further elucidate
this position:
[Mr. Fleming examined by Mr. Wise.]
Question 91. Were not vouchers for all debits and credits
returned with weekly and quarterly accounts; and could not
Mr. Swartwout's indebtedness at any time be ascertained on
each item of "forfeitures," &c. from them ?
Answer. Vouchers for all debits, and for all credits where
vouchers were proper, were always returned with the quarter-
ly accounts; and Mr. Swartwout's indebtedness at any time up-
on each item of" forfeitures," &c. could have been ascertained
from them.
[Mr. Fleming examined by Mr. Smith.]
Question 87. If an examination had been made at the Trea-
sury Department of the collector's quarterly returns and the ac-
companying alphabetically marked explanatory abstracts and
vouchers, would it not have been easily determined wheth-
er any of the cash items credited in such returns constituted a
component part of the item of cash retained," or a part of the
item of suspended or unsettled accounts; and do or do not the
explanatory abstracts and vouchers that accompanied each of Mr.
Swartwout s quarterly returns contain full and explicit informa-
tion to enable the examining officers at the Treasury Department
to determine into what general item of the recapitulatory expla-
nation at the foot of each quarterly return each particular item of
credit has been entered ?
Answer. To the entire interrogatory I answer, yes.
Question 100. Had the Treasury Department at any time re-
quired information relative to the items of Mr. Swartwout's
"unsettled and suspense accounts," as set forth in his quar-
terly returns, would not the manner in which he had accounted
for said sum of $60,291 42 have appeared distinctly?
Answer. I think it would.
Question 75. Could "the large sum of $80,769 53," describ-
ed in your last answer, retained by Swartwout in 1836, have
become a defalca ion if the Treasury Department had not lost
sight of it in the examination of his accounts, inasmuch as you
say in your last answer that it was retained with the knowl-
edge of the Treasury ?"
Answer. It could not.
B--f \Ncall for explanation was ever made upon Mr.
Swaz by any of the accounting officers. The sub-
joiuf -y.v establishes this fact.
1i( v n ,, V 'temW ng cxuMt.mtneu oy Mr. i'fmith.]
Q it4oiit Was Mr. Swartwout, at any time within your
knowl-.r:ld, required by the Treasury Department to explain or
fiirrnilih a bll of the items upon which, from time to time, he re-
ported his balances due the Government under the general
head of "amount of unsettled and suspense accounts ?"
Answer. Mr. Swartwout was never, to my knowledge, since
July, 1836, when I became auditor, required to explain or fur-
nish any such items.
[Mr. Underwood examined by Mr. Curtis ]
Question 14. Do you know that any call was at any time
made, prior to your visit to New York in November last, either
by or under the direction of the Auditor of the Treasury, or any
other Treasury officer, for an explanation from Mr. Swartwout
of the nature of the items embraced under the designations of
"protests," depositss far unascertained duties," "unsettled
and suspense accounts ?" If yea, state when and by whom such
call was made.
Answer. I had heard that Mr. Swartwout retained a large
sum to meet the payment of duties under "protest;" but I
knew nothing of any proceedings instituted by any Treasury
officer in relation to said protests," depositss for unascertained
duties," or unsettled and suspense accounts," prior to my visit
to New York in November last.
[G Wood, clerk Compt's Ofice, examined by Mr. Smith.1
Question 5. Was any call, within your knowledge, ever made
upon Mr. Swartwout, by the First Comptroller of the Treasury,
to explain what items were contained in his suspense account,
which has, from time to time, made a part of the aggregate of
his quarterly account? If yea, state when such call was made.
Answer. I have no recollection ol any such call.
[Jesse Mliller, First Auditor, examined by Mr. Smith.]
Question 31. Was any call, within your knowledge, made
upon Mr. Swartwout at any time, from your Department, be-
fore the expiration of his term ot office, to explain what items
were contained in his suspense account as debited to himself
uniformly in his quarterly account? If yea, when was such call
made?
Answer. I know of no such call prior to the time alluded to,
but have understood that there was some investigation in rela-
tion to these accounts at the time Swartwoit's last nomina-
tion was before the Senate. In the settlement of his quarterly
accounts, after giving him credit for such payments as he pro-
duced vouchers for, and the bonds, the balance, I believe, has
generally, if not always, in the statement and report, been de.
signated as cash on hand.
Question 32. Was the letter marked M,and dated August 13,
1838, contained in House document 13, p. 105, the only let-
ter sent from your office calling upon Mr. Swartwout for a ren-
dition of his last quarterly accounts? If nay, please annex a
copy of all that preceded or succeeded said letter on the rulhj,,il.
Answer. I believe it was. It is the only one found on re-
cord to him in relation to that account. When I stated, in my
answer to some other interrogatory, that he had been repeatedly
called on, I had reference to the calls from the Comptroller's
office as well as rmy own.
[J. N. Barker, First Comptroller, examined by ir. Smith.]
Question 10. Was any call, within your knowledge, made
upon Mr. Swartwout, at any time before the expiration of his-
term of office, to explain what items were contained in his sus-
pense account, as debited to himself, uniformly, in his quarterly
account'? If yea, state when such call was made.
Answer. There was no such call made within my knowledge.
Without even calling upon the collector for explana-
tion, the entire defalcation of Swartwout upon his bond
account might have been detected by due diligence in the
office of the Auditor, had there been a comparison made
of the accounts retained in the Auditor's office. This ap-
pears from the following testimony :
[Mr. Miller, First Auditor, examined by Mr. Smith.]
Question 28. Does or does not each of Mr. Swarmwout's quar-
terly returns of bonds specify the names of the parties to each
bond, its dare, its amount, and when it becomes due ; also, the
names of the parties to each bond that has been paid, its date
and amount?
Answer. I believe they do; but the abstract of bonds return-
ed as paid within the quarters when his bond defalcations oc-
curred, could not have contained a description of those bonds
on which he had received the money, and omitted to return
"paid."
Question 29. By a comparison at the Treasury Department of
the collector's quarterly returns for any quarter, of bonds paid
within each quarter, with his preceding quarterly return of
bonds payable in that quarter, is not the examining officer ena-
bled to detect any omission to account for the bonds becoming


due in such last quarter?
Answer. I answer the above interrogatory in the affirmative;
and I refer to my letter to the Secretary of the Treasury, (con-
tained in document No. 13,) and to my answer to interrogatory
No. 9, put by Mr. Curtis, as explanatory.
Question 30. Has any such comparison as is referred to in
your last answer been made in the office of the First Auditor, of
the bond account of Samuel Swartwout, collector, to ascertain if
he had accounted for bonds previously returned by him as fill-
ing due, or been made in said Auditor's office for some years
past? If nay, state to what period the omission extends back.
Answer. The recording of the bonds taken was as far back
as about the 1st of January, 1833, when I came into office, and
are now only brought up to the second quarter of 1834; and the
bonds paid and put in suit are not marked off later than the
fourth quarter of 1832 ; consequently, the bond abstracts in the
quarters in which the bond defalcations occurred were not
checked off or compared.
[Mr. Flemingexamined by Mr. Smith ]
Quesli.ii 65. Do or do not the weekly returns of Mr. Swart-
wout's cash account to the Treasury Department cover and em-
bracel in the shape of cash, all the elements of his quaritely
returns '
Answer. They do, except the accounts of official emoluments,
a;nd certain accounts which may be payable unlJ-r appropria-
tions of Congress ; these are kept distinct, and distinct returns
are made of them.
Question 66. By reference to and comparison, at the Treasu-
ry Department, of the collector's weekly report of cash receiv-
ed on bonds in any week, with the collector s previous quarter-
ly returns of bonds becoming due in such week, is not the ex-
amining officer enabled at once to detect any deficiency in that
item of the collector's weekly cash return?
Answer. If the quarterly accounts of bonds becoming due
were subdivided at the Treasury, into sums exhibiting each
week's payments, the examining officer would be enabled to
detect any deficiency, by comparing such sums with the week-
ly returns.
[Mr. Fleming examined by Mr. Wagener.]
Question 44. Question 4 states, upon the quarterly accounts
rendered by Mr. Swartwout, would not an examination of them,
and a striking of the balance, have shown the true amount
due from Mr. Swartwout at any time; y< ur answer is, it would.
From the confused state of Mr. Swartwout's accounts, the
time of payment of bonds extended, and the large number to be
examined, could his accounts at the Treasury Department have
been examined correctly and satisfactorily until the final close
of his accounts ; and, until then, could the true amount due from
Mr. Swartwout have been ascertained ? I wish you particular-
ly to testify to the present case.
Answer. If the bond accounts had been thoroughly and
promptly examined in the First Auditor's office, the deficiency
in the bonds Davable in the first nnartoir 1Rr7 rnm,,t hno., hp.f,.


and also in transmitting said accounts to the First Comp-
troller certified for revision, while the most important vouch-
ers therefore were retained in his own office.
2d. That no fraud practised by the said collector, in his
weekly returns of cash to the Secretary of the Treasury,
could affect thejust and true settlement of the quarterly ac-
counts of said collector at the Auditor's office, as said week-
ly returns form no part of the basis oft lie settlement of said
quarterly accounts by the Auditor, and therefore furnish
no apology for the neglect of the Auditor to examine the
same thoroughly.
3d. That without the aid of the register of bond accounts
of collectors, required by law and Treasury circular to be
kept by the Auditor, to enable him to detect frauds and
defalcations, if any exist, the said Auditor could have
thoroughly examined said Swartwout's quarterly account
during any quarter since said Auditor has been in office,
inasmuch as the original quarterly accounts were retained
against law in his office, and furnished the same means of
a comparison as a register could have furnished.
4th. That in the culpable disregard of law and neglect
of duty, as aforesaid, by said Auditor, is found a primary
cause why the immense defalcations of said Swartwout in
1837, and subsequently, escaped early detection, and have
resulted in the probable loss of a large amount of the pub-
lic treasure.
CAUSE 4.-Culpable disregard of law and neglect of official
duty by the late and present First Comptrollers of the
Treasury.
The functions of the First Comptroller of the Treasury
are prescribed in the act of March 3, 1817, to provide for
the prompt settlement of public accounts," as follows :
That it shall be the duty of the First Comptroller to
examine all accounts settled by the First and Fifth Audi-
tors, and certify the balances arising thereon to the Regis-
ter; to countersign all warrants drawn by the Secretary
of the Treasury, which shall be warranted by law; to re-
port to the Secretary the official forms to be issued in the
different offices for collecting the public revenue, and the
manner and form of stating the accounts of the several
persons employed therein : he shall, also, superintend the
preservation of the public accounts subject to his revision,
and provide for the regular payment of all moneys which
may b c vllcoted."
By a Treasury circular issued by the Comptrollr,
March 1, 1830, (see journal of committee,) all returns of
accounts of collectors of the customs were required to be
made, in the first instance, to the First Auditor of the
Treasury. Previously, they were sent direct to the First
Comptroller, and from his office forwarded to the First
Auditor. As has been seen in a previous division of this
report, the law imposes upon the First Auditor the duty of
examining these accounts, certifying the balance, and then
transmitting them, "with the vouchers and certificates, to
the First Comptroller for his decision thereon."
Although the provisions of law and the duty of the First
Comptroller are thus explicit, requiring him to examine
the accounts of collectors and certify the balance thereon,
and to do this upon "vouchers" required by law and Trea-
sury regulations to be transmitted to him by the First Au-
ditor, the evidence taken by the committee shows that, in
regard to Mr. Swartwout's accounts of bonds taken and
paid, both this law has been wholly disregarded, and this
duty wholly neglected, by the late and the present Comp-
trollers, from the year 1832 down to the period of the dis-
covery of Mr. Swartwout's immense defalcations, in No-
vember, 1838; and that, forthis whole period, these accounts
have not only passed the Auditor's office without an exa-
mination of the vouchers required by law, but have also
been certified by, and transmitted from, the Comptroller to
the Register, without his seeing or having a vouch e for
them. During the whole period mentioned, the vouchers
transmitted by the collector have lain dead, useless, and
untouched in the Auditor's office. It is in the bond ac-
count" that a major part of Mr. Swartwout's immense de-
falcation has occurred. The following testimony from Mr.
Underwood, clerk in the Auditor's office, establishes the
main fact:
[Mr. Underwood re examined by 3Ir. Smith.]
Question 40. Referring to the act of Congress passed March
3, 1817, entitled An act to provide for the prompt settlement
of public accounts," sec. 4, which provides as follows :
That it shall be the duty of the First Auditor to receive all
accounts accruing in the Treasury Department, and, after ex-
amination, to certify the balance, and transmit the amounts,
with the vouchers and certificates, to the Comptroller, for his
decision thereon."
Please to state whether, in pursuance of said law, Mr. Swart-
wout's quarterly accounts of bonds taken and paid have been
transmitted from the First Auditor of the Treasury to the Comup-
troller of tle Treasury, with the First Auditor's certificate there-
on, at any time, or for any period between the fourth quarter of
1832 and the present time. And if ye c, when, and to what ex-
tent has it been done ?
Answer. They have not, but still remain in the First Audi-
tor's office.
It was the obvious duty of the Comptroller, on receiving
accounts from the Auditor's office unaccompanied by legal
vouchers, to return them to the Auditor, and withhold his
certificate until the accounts had been properly examined
there, and proper vouchers transmitted with them. Had
this been done by either the present Comptroller, who suc-
ceeded to the office March 5, 1838, and had the adjust-
ment of Mr. Swartwout's accounts for the third and fourth
quarters of 1837, as well as his last account, been made ;
or had the same been done by his predecessor, George
Wolf, Esq. now collector of the customs at Philadelphia,
who held the office from the summer of 1836 until Mr.
Barker succeeded to it, Mr. Swartwout's defalcation could
not have occurred. The absence of the vouchers could at
once have been explained, and its fatal cause remedied.
But it is to be remarked, so inefficiently have the duties
of the First Comptroller's office been administered of late
years, that no means in the shape of independent accounts
or record transcripts have been kept in it, by which any
test could be applied to the revenue returns of custom-house
officers, or to detect any fraud or unintentional errors in
either the returns themselves, or the settlement made of
them in the Auditor's office, if computation in the figures
be excepted. The office, as administered, has been only
in contemplation of law, and not in the execution of it, any
check whatever upon either the First Auditor or collectors.
In a word, the certificate of the Comptroller has been a


fancy affair throughout, for years, though applied to trans-
actions in which annually millions of dollars may be saved
or lost to the Treasury, according as it is efficiently or in-
efficiently applied. The examination and testimony of the
present Comptroller will elucidate and establish the repre-
sentation here made.
Question 4. Has any register, or book of record, of the bond
account of collectors, been kept at any time in the Comptroller's
office, showing the amount of each revenue bond taken by each
collector, as reported in his quarterly returns of bonds, and
showing also the date of each bond, the names of the principals
in each, and when each was payable and each was paid? If
yea, state to what period such register or book of record has
been completed, in reference to bonds taken, as aforesaid, by
the collector of the port of New York.
Answer. No such register or book of record of the bond ac-
count of collectors, as is referred to in this interrogatory, is
now kept in the Comptroller's office; nor do I know that such
register, or book of record, has at any time been kept in that
office.
Question 5. Without such book or register as is contemplated
by the last interrogatory and your last answer, how is it practica-
ble for your office to detect any deficit or defalcation which might
occur in collectors' accounts for any quarter, of bonds reported
in a previous quarterly return as falling due in su-h subsequent
qiai ter '.
Answer. Such book or register is understood to be kept in
the office of the First Auditor, to whom the quarterly accounts
of collectors are rendered ; and however useful such additional
check might be, if kept in the Comptroller's office, it has not
heretofore been deemed necessary. The Comptroller's duty is
to revise the accounts as reported by the First Auiitlir, and,
finding them accurately stated, to cer:ify the balance to the
Register.
Question 6. If ln Comptroller has no record or regi-ter by
which he can check the accuracy of collectors' quarterly re-
turns of bonds taken and paid, what record has said officer by
which to check any errors or neglect of duty (other than relate
to the mere addition of figure) which the Auditor of the Trea-
sury may commit in relation to collectors' accounts ? Is the
revision of 'ollectors' accounts in the Comptroller's office con-
fined wholly to such data as are furnished by the First Au-
ditor for the guide of the ConpiriMller ?
Answer. The Comptroller is not enjoined by law or Treasu-
ry regulation to keep any record such as is mentioned in this
interrogatory. The revision of the collectors' accounts in the
Comptroller's office is limited to the data as furnished by the
First Auditor, with such reference to the laws or Treasury au-
thority, for ihe allowance of credit given to the collector, or
charges against the United States, as mnty become necessary in
the progress of the examination.
Question 7. Do you mean to be understood by the terms of
vnnr last nnsweVr tha tr tiflio.ra nnv -rrnr r, .or dnfin.in :.. .1.


or a record by which the First Comptroller can "check any er-
rors or neglect of duty (other than relate to the mere addition of
figures) which the Auditor of the Treasury may commit in rela-
tion to collectors' accounts."
By the 8th section of the act of March 3, 1S17, of the laws of
the United States, it is provided as follows :
"That it shall be the duty of the First Comptroller to exam-
inc all accounts settled by the First and Fifth Auditors, and cer-
tify the balances arising thereon to the Register; to countersign
all warrants drawn by the Secretary of the Treasury which
shall be warranted by law; to report to the Secretary the offi-
cial forms to be issued in the different offices for c Alecting the
public revenue, and the manner and storm of stating the accounts
of the several persons ernoloyed therein; he shall also superin-.
tend the preservation of the public accounts subject to his revi-
sion, and provide for the regular payment of all moneys which
may be collected."
Will you refer to the above-quoted provision of law, and say
whether it-does not enjoin upon the Comptroller the duty and
power as fully to keep in his own office all useful and necessary
forms of stating and keeping accounts, and records, and checks
upon other accounting otfi.. e, ; whose doings are subjected to the
revision of his office, as it does to require all useful and neces-
sary forms, records, and checks "in the different offices for col-
lecting the public revenue?" And if yea, was it or not compe-
tent and within his authority to have instituted, and to keep in
his office, such a record and check as is mentioned in the 6th
interrogatory above ?
Answer. The law quoted in the last interrogatory does not,
in myopinion, enjoin upon the Comptroller the duty of keeping
a record to check other accounting officers, of the description
given in the interrogatory. But as the duty of the Comptroller,
under the law, is clearly to make a due and thorough examina-
tion of all accounts settled by the First and Fifth Auditors, be-
fore he certifies the balances arising thereon to the Register,
he would be bound by a sense of duty to keep such record if he
thought it essential. No Treasury regulation by the Secretary
or Comptroller has heretofore directed the keeping of such re-
cords or checks in the Comptroller's office, although, in my opi-
nion, such record might there be kept, under existing laws, and
by the authority of the Comptroller.
But it has not been only in regard to Mr. Swartwout's
accounts passing through the office of the First Comptrol-
ler that a signal disregard of law and neglect of duty have
characterized the administration of that office; but, with
seeming fatality, like disregard of law and neglect of every
duty imposed by law upon that office with which Mr.
Swartwout was required to come in contact, appears to
have pervaded the First Comptroller's department.
By the act of May 15, 1.'-00, section 1, it is provided that
the commissions of all officers employed in levying or col-
lecting the public revenue shall be made out and recorded
in the Treasury Department, &c.
By the act of March 2, 1799, section 1, it is provided that
each collector shall, within three months after he enters
upon the execution of his office, give bond, with one or
more sureties, to be approved by the Comptroller of the
Treasury of the United States, and payable to the United
States, with condition for the true and faithful discharge of
the duties of his office according to law.
By the act of May 15, 1820, section 3, the President
may, from time to time, as in his opinion the interests of the
United States may require, regulate and increase the sums
for which the bonds required or which may be required by
the laws of the United States, to be given by the collector,
naval officer, &c. of customs, &c.
It appears, in proof, that a record thus required by law
has constituted a part of the internal organization of the
First Comptroller's office. Its importance would be obvi-
ous, independent of the positive requisition of law. It ap-
pears, also, in proof, that a blank bond for Mr. Swartwout's
execution, with sureties, as required by law, to indemnify
the Government against his unfaithful discharge of duties,
was transmitted to him, with a notice of his re-appointment
to office, on the 3J df May, 1834, by the First Comptrol-
ler. But it is in proof that, with that act, all further atten-
tion in relation to Mr. Swartwout's bond, and to the record
of it required by law, ceased, on the part of the Comptrol-
ler, until an accident, in 1837, which owed its existence to
a like neglect of law and duty by the Comptroller in rela-
tion to another collector, betrayed the fact that Mr. Swart-
wout was, and had been from his re-appointment, in office
without having furnished any bond.
In House Doc. No. 69, being a report of the First Comp-
troller to the Secretary of the Treasury, and transmitted
to the House in reply to a special call upon the Secretary,
the Comptroller says: I learn, from the gentleman now
having charge of this branch of the duties of this office, (to
which he was assigned on the resignation of the clerk hav-
ing had this desk in the year 1835,) that the neglect of Mr.
Swartwout to render this bond was accidentally discovered
by him in January, 1837, in complying with your instruc-
tions of the 16th October, 1835, in which it is made the
duty of the Comptroller to advise the sureties on the bonds
of collectors who neglect to render their quarterly accounts
in due time."
George Wood, a clerk in the Treasury Department, was
sworn as a witness.
[Examined by Mr. Smith ]
Question 1. What office do you hold in thle treasury Depart-
mecnt; and how long have you been in said office ?
Answer. I am a clerk of the Comptroller's office; and my
duties consist of correspondence with the officers of the customs
relating to their accounts and bonds, &c. I was appointed in
the office in 1833, and took charge of thie duties now assigned
me in the year 1835,
Question 3. Did you find on record in your office any state-
ment or memorandum indicating that Mr. Swartwout's bond had
ever been forwarded to him for execution ?
Answer. I did not at the time look in the record of corres-
pondence to see if such a bond had been sent ; but that it was
duly sent is shown by the handwriting in the bond, which was
written by my predecessor in this clerkship. This could be
shown by a reference to the records.
Since writing the above, I find, by reference to the records,
that a letter was addressed to Mr. Swartwout oa the 3d May,
1834, notifying him of his appointment, and sending to him a
blank bond and oath, which he was instructed to transmit, when
taken and executed, to the office, with the certificate of the dis-
trict attorney touching the sutlfficiency of his sureties, for the
approbation of the Comptroller.
Question 4. Have you, or not, in the Comptroller's office, a
record-book to show what bonds have been sent in blank to
collectors for execution; what bonds have been properly exe-
cuted ; and other particulars, to enable the office to check any
neglect that may occur in a collector to transmit his official
bond? If yea, please to describe the character of the entries


in such record, and whether any entry whatever was made
therein respecting Mr. Swartwout's bond, until after the disco-
very of his remaining in office without botd, in 1837.
Answer. There is, in the office of the Comptroller, a book
which has this caption: "Record of official bonds received
from the following officers;" which is ruled and headed as fol-
lows :

Name. Office. District. Port Date of I Bond when
Name Of commission received.
All commissions to collectors pass through the Comptroller's
office. On the reception of a commission from the office of the
Secretary of the Treasury, a letter is addressed to the person
a3'1p.iini.dl, noaitirfing him of his appointment, enclosing to him
a l.ank hlind and oath of office; and an entry is then made in
this record ; and when the bond is received, the date of its re-
ceipt is entered. If no bond is received within the time pre-
scribed by law, be is written to, informing him that his bond
was not received, and requesting its immediate transmission ;
if not received in a reasonable time thi.re;afltr, the Secretary
of the Trea ilr is advised of the fact. On looking over this
record, any failure to forward a bond is readily seen; but, in
the case cf Samuel Swartwout, no ently of his appointment or
of the receipt of his bond was made by my predecessor.
Question 2. In reference to what particular bond in January,
1837, did.1 the compliance with the instructions of the Secretary
of the Treasury, dated the 16th of October, 1.3-', iuccidenlally
lead to the discovery that Mr. Swartwout had neglected, from
the time of his appointment, in 1834, until 1837, to render the
bond required of him by law to be rendered, for the faithful
li-'li-irg..- of his duties as collector'? Please explain the cir-
cqmstances of the discovery in detail.
Answer. On the 4th of January, 1837, the Auditor addressed
to the Comptroller a letter, reporting that the accounts of the
customs had not been received at his office for the third quarter
of the year 1836 from the following collectors, viz. Duncan
McDonald, collector at Edenton; Levi Fagin, collector at Ply-
mouth; William H. Hunter, collector at Sandusk3 ; and John
Smith, surveyor at St. Louis. This letter was referred to me,
to notify the sureties of said collectors of their neglect of duty,,
in compliance with the instructions of the Secretary. On re-
ferring to the files for the bonds. I could not find the bond of
William H. Hunter. This was the first case which had ever
occurred to me of a bond mislaid or lost. I was thereupon in-
duced to examine the files for the bonds of all the collectors in
office, when Mr. Swartwout's neglect to render his bond was
discovered. I immediately reported the fact to Mr. Laub, the
chief clerk, and, at his suggestion, dalnighilii the letter ad-
dressed to him by Governor Wolf, dated the 9ih of January,
1837. The next day (after the letter was sent) Mr. Swartwout
came to Washington, and saw Mr. Laub, in my presence. He
expressed his surprise that the bond had not been sent, and
said he would, on his return, send his bond, which was received
on the 23d of January, 1837.


Qu estlon 3. State all you know concerning the execution, ap-
proval, and delivery of the official bonds of Mr. Swartwout, both
for his first, and, also, for his second term of office.
Answer. The first bond was not considered as good and suffi-
cient security by John Duer, Esq, then the district attorney,
until Mr. Burrows certified that he was worth fifty thousand
dollars. It was then approved, and Mr. Swartwout entered upon
his duties.
The second bond was executed by Charles L. Livingston,
M. M. Quackenbos, and Benjamin Birdsall. It had five or six
seals to it, but no other person to my knowledge executed it.
This bond remained in a trunk whi -h contained all valuable pa-
pers, which was daily deposited in the bank after the closing of
the office. The bond remained unexecuted until towards the close
-of 1836, and, as far as I can recollect, I handed it to Mr. Swart-
wout soon after or the commencement of 1837.
Question 4. Was the last-mentioned bond sent from the
Treasury Department at Washington to New York to be exe-
cuted, or was it prepared at New York ?
Answer. The last bond was transmitted from Washington to
be executed.
Question 5. When was this bond transmitted from Washing-
ton to New York forexecution ?
Answer. Soon after the reappointment of Mr. Swartwout.
Question 6. State, if you know, why its execution and deliv-
ery was delayed so long?
Answer. The bond remained unexecuted because I declined
asking the gentlemen who afterwards executed it to become se-
curity for Mr. Swartwout. Believing Mr. Swartwout to be in-
debted to the Gover'iment, I refused to apply to those gentlemen,
but urged upon Mr. Swartwout to pay up his deficiency by a
sale of his property. Mr. Swartwout himself spoke to the gen-
tlemen who became his securities, and they applied to me for
the bond to execute. An el ipse of six to nine months occurred
between the signing of the first and the last person on the bond.
Question 7. How much did you consider Mr. Swartwout in-
debted to the Government when you declined to ask gentlemen
to sign the bond as sureties ?
Answer. I considered Mr. Swartwout indebted to the Gov-
ernment from thirty to fifty thousand dollars.
Question 8. When was it that you declined to ask gentle-
men to sign the bond for the reason you have mentioned ?
Answer. It was in 1834, and after that year, that I declined
asking the gentlemen. I held the bond about three years be-
fore I handed it to Mr. Swartwout to deliver to Mr. Price, the
United States district attorney. It was then executed.
No palliation of such negligence has been seen or offer-
ed in any circumstance or proof that has come to the
knowledge of the committee; and, indeed, it seems to be a
case which, from its nature, admits of no palliation. It is,
moreover, obvious that when Mr. Swartwout's bond was
finally received, no comparison of it was instituted with his
former one, or other information sought respecting it, be-
yond the certificate (f the district attorney, to secure to it
the approval of the Comptroller. It is not difficult to sup-
pose that the Department felt inclined to compromise with
an apparent insufficiency of the bond, rather than to excite
an inquiry that would probably lead to an exposure of its
own culpable negligence in regard to it. Had it, however,
been compared with the former bond, it must have been
discovered that, while on the former six sureties were
given, on the latter only half that number had been furnish-
ed. One would suppose that such a comparison, in the
exercise of due diligence, would have been instituted; and,
if instituted, such a falling off of sureties would have call-
ed for explanation. Had explanation been sought, it is
apparent that the three sureties actually furnished would
not have been found entitled to the approval of the bond
by the Comptroller, as the bond was to serve as the whole
reliance of the Government for indemnity against a faith-
less discharge of duty by a collector through whose hands
and undet whose control nearly two-thirds of the whole
revenue of the Government must pass. The following ad-
ditional testimony from Mr. Ogden warrants the conclu-
sions thus drawn:
[Examined by Mr. Wise.]
Question 40. Were the three securities to the last bond of
Mr. Swartwout equal in point of wealth and responsibility to the
three who were their co-securities on his first bond ; if not, what
was the probable difference ?
Answer, The sureties in the last bond, in point of wealth and
responsibility, bore no comparison to the first. The only per-
son of actual wealth on the last bond was Mr. Quackenbos, who
was estimated, I believe, worth from fifty to seventy-five thou-
sand dollars. Mr. Birdsall I never considered worth over
$10,000-, and Mr. Livingston has nothing. Those on the other
bond were much more wealthy. Mr. Eckford died worth near-
ly half a million of dollars. Mr. Burrows qualified upon sign-
ing the bond that he was worth $50,000. Mr. Colden when he
died left but little; though at the time he executed the bond he
was estimated at over $50,000,
There is yet another feature of extraordinary disregard
of the requirements of law and neglect of duty of still later
date on the part of the Comptroller towards Mr. Swart-
wout's accounts.
By the act of January 31, 1823, sec. 3, it is required that
every officer or agent of the United States who shall re-
ceive public money, which he is not authorized to retain as
salary, pay, or emolument, shall render his accounts quar-
ter-yearly to the proper accounting officers of the Treasury,
with vouchers necessary to the correct and prormi-t settlement
thereof, within three months at least qfter the expiration of
each successive quarter, if resident Vithin the United
States.
By the act of March 2, 1799, sec. 21, every collector, naval
officer, &c. who shall refuse to render his accounts for set-
tlement for the term of three months after they have been
required by the proper officer, is subject to fine, &c.
By act of March 3, 1795, sec. 3, it is provided that if any
collector of the revenue, &c. who shall have received the
public money before it has been paid into the Treasury,
shall fail to render his account or pay over the same in the
manner or within the time required by law, it shall be
the duty of the First Comptroller to cause to be stated the ac-
count qf such collector, 4fc. exhibiting truly the amount due
to the United States, and certify the sameto the agent [So-
licitor] of the Treasury, who shall issue a warrant of dis-
tress against surh delinquent officer and his sureties, &c.
It appears by the certificate of the Comptroller (in com-
mittee journal) that the third quarter of Mr. Swartwout's
account for 1837 was settled at the Comptroller's office on
the 8th of May, 1838, and a balance found due from him
of $10,227,224 10, as follows:
Bonds not due $7,246,207 91
Bonds in suit 2,196.364 62
Deposite bonds 45.851 73


Cash, including sundry items not to his
credit 738,799 84

$10,227,224 10
It appears that his fourth quarter for 1837 was adjusted
at the Treasury on the 21st of June, 1838, and a balance
found due the Government of $9,678,984 56, as follows:
Bonds not due $6,777,101 55
'Deposite bonds 23,864 12
Bonds in suit 2,231,220 55
Cash on hand, including sundry items not
yet to his credit 646,698 34

$9,678.984 56
In the examination of Mr. Barker, (the Comptroller,) by
Mr. Smith, he says, in reply to-
Question 12. At what date did the time allowed by law for
Mr. Swartwout to render his accounts to the First Auditor, for
his quarter ending March 28, 1838, expire ?
Answer. The accounts were due on the let July, according
to law. I am informed, in the First Auditor's office, that the
collector of the port of New York has, by a former Secretary of
the Treasury, been allowed one or two weeks in addition, with-
in which to render his accounts.
And, in examination by Mr. Foster, he says, in reply
to-
Question 18. Did you, at any time previous to November last,
inform the Secretary of the Treasury that Mr. Swartwout was a
defaulter; or did you know or suspect that he was a defaulter,
or that his accounts were fraudulently made-out, until about tihe
1st of November last ?
Answer. I knew, in April, 1838, that Mr. Swartwout held in
his hands the sum of about $201,000, which he refused or neg-
lected to pay. In no other particular was I acquainted with
-any default of Mr. Swartwout, until about the 1st of November
last.
Question 19. Did not Mr. Swartwout claim that he was enti-
tled to retain the $201,000 mentioned in your last answer, in
order to enable him to pay the claims which he alleges the mer-
chants had against him as collector?
Answer. He d d.
Question 20. Were younot aware that Mr. Swartwout was
liable to refund- money to merchants, in some instances, when
the same had been received under prote-t; and when he ex-
plained the reason why he retained the $201,000, did you not
suppose that that sum was all he had upon which the Govern-
ment had any claim; and had you any reason then to believe
that he would not pay over to the Treasurer so much thereof as
should remain, after repaying to the merchants the amount of
their legal claims noon hinm '


-, ... /








TREASURY DEPARTMENT, APRIL 16, 1838.
SIR : You will perceive, by the enclosed copy of a letter ad-
dressed to the Department by Samuel Swartwout, Esq. late col-
lector ef the district of New York, under date of the 13th in-
stant, that he has in his han.s 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 an 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 ascertained and paid over.
I am, &c. LEVI WOODBURY,
Secretary of the Treasury.
JAMES N. BARKER, Esq.
Comptroller of the Treasury.
The letter from Mr. Swartwout to Mr. Woodbury (en-
closed in the above letter) is as follows :
CUSTOM HOUSE, NEW YORK, APRIL 13, 1838.
SIR: Herewithyou will receive the return of moneys receiv-
ed and paid at 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 I hold in deposit in bank to
my order, subject to the settlement of my account, and the de-
cision of sundry suits at law against me to recover duties wrong-
fully 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.
SAMUEL SWARTWOUT, late Coll'r.
Hon. LEVI WOODBURY,
Secretary of the Treasury.
The steps taken by Mr. Barker, on the receipt of the
preceding letters, appear from the following letter:
TREASURY DEPARTMENT,
Comptroller's Offce, April 17, 1838.
SIR : I have the honor to enclose a copy of a letter received
.this day from the honorable Secretaryof the Treasury, request-
ing an early settlement 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 Treasury.
To Mr. Swartwout the Comptroller wrote as follows:
TREASURY DEPARTMENT,
Comptroller's Office, April 17, 1838.
SIR : In order to a compliance, on the part of the Treasury,
with a request contained in your letter of the 13th instant, for an
varly settlement 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 third quarter are in progress of revision
in this office, and those of the fourth quarter, 1837, are now in
hand in the office of the Auditor.
Very respectfully, your obedient servant,
J. N. BARKER, Comptroller.
SAMUEL SWARTWOUT, Esq.
Late Collector, New York.
Another letter was received by the Comptroller as fol-
lows :
TREASURY DEPARTMENT, April 18, 1838.
SIR : Accompanying my letter ofi'esterday, urging an early
adjustment of the accounts of Samun..l Swar wout, Esq. late col-
lector 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 of law
brought against me [him] to recover duties wrongfully exacted,
as is alleged, and which are now pending in the courts."
To expedite matters in this case, I will thank you to call upon
the Solicitor of the Treasury, to obtain from the district attorney
in New York a list of the suits now pending against Mr. Swart-
wout, as late collector, together with the amount of money in-
volved in each, and the probable termination of them.
I am, &c. LEVI WOODBURY,
Secretary of the Treasury.
JAMES N. BARKER, Esq.
Comptroller of the Treasury.
On the same day the Comptroller forwarded the last pre
ceding letter to the Solicitor, endorsed as follows:
Respectfully referred to the Solicitor of the Treasury, who
will be pleased, after addressing the attorney on the subject, t(
return this, and advise this office of the result of the inquiry.
J. N. BARKER.
COMPTROLLER'S OFFICE, April 18.
On the 23d of April, the Comptroller was written the
following additional letter by the Secretary :
TREASURY DEPARTMENT, April 23, 1838.
SIR: I herewith refer to you a letter, and enclosures, just re
ccived from Samuel Swartwout, Esq., late collector of the dis
trict of New York, and should be pleased to have a report up
on the subject to which it alludes, so soon as you hear from thi
United States district attorney.
I would suggest that, as the collector is refunding duties im
posed on certain articles of merchandise, which were paid un
der protest of the parties at the time, it consequently become
proper that Mr. Swartwout should furnish Mr. Hoyt with mon
ey, out of the funds now in his hands, to meet payments in thi
class of cases, and should t be so instructed.
I am, very respectfully, your obedient servant,
LEVI WOODBURY,
Secretary of the Trcasury.
JAMES N. BARKER, Esq.
Comptroller, Washington.
The letter thus enclosed by the Secretary from Mi
Swartwout was as follows :
NEW YORK, April 21, 1838.
SIR: I have the honor to state, in reply to your letter of th
16th instant, that, although the balance in my hands appears t
be very large, it will not be more than sufficient for the settle
mnent of the outstanding claims upon me. 1 enclose a letter re
ceived yesterday from the district attorney, showing my indiv:
dual liability for the judgments against me. I received notic
from Mr. Lord yesterday thai lie would issue execution again,
my furniture, unless I paid the amount of the several judgment'
forthwith. I paid, of course. The next court will pass upo
twice as large an amount.
The notices of protest served upon me for duties paid an
passed to the credit of the Treasury are estimated at between
$200,000 and $300,000, and the circuit court decided that th
collector, being alone liable, ought not to pay the duties int
the Treasury. In addition to these immense liabilities, the se
tlemnent of damages, when the parties have paid full duties o
damaged goods, which cannot be adjusted by the present co
lector, must take a large s'um, and cannot all be brought in ur
der three months. I hope, therefore, that you will not consid(
tile present balance in my hands at all unreasonable.


I am, &c. SAMUEL SWARTWOUT.
Hon. LEVI WOODBURY,
Secretary of the Treasury, Washington.
Upon the receipt of the foregoing, the Comptroller ai
dressed Mr. Swartwout as follows:
TREASURY DEPARTMENT,
Comptroller's Offce, April 24, 1838.
SIR: The Secretary of the Treasury has referred to me yoi
letter of the 21st inst. explanatory of the large balance ofpubl
moneys retained in your hands.
Your successor having been instructed to refund duties c
certain articles of merchandise imposed, and paid by the in
Iprters under protest at the time, it is necessary that yo
should furnish him with funds to meet the payments in this cla
of cases.
This direction is given at the instance of the Secretary of th
Treasury.
I am, very respectfully, your most obedient servant,
J. N. BARKER, Comptroller.
SAMUEL SWARTWOUT, Esq. Late Collector, New York.
In reply to the Comptroller's endorsement, to the Solicito
of the Secretary's letter of the 18th of April, given in the pr
ceding, the Solicitor wrote to the Comptroller as follows
OFFICE OF THE SOLICITOR OF THE TREASURY,
April 27, 1838.
SIR: I have had the honor to receive the letter of the Seer
tary of the Treasury to you, dated the 18th inst. and referred b
you to this office.
I transmitted a copy of it to the Attorney of the United State
for the southern district of New York, aud have received a re
ply dated 25th instant, of which I send a copy herewith.
On receiving the further report to which Mr. Price refers,
shall be communicated to you.
Very respectfully, yours, &c.
H. D. GILPIN,
Solicitor of the Treasury.
To J. N. BARKER, Esq. Comptroller of the Treasury.
[The letter of Mr. Price, above referred to as being enclo
ed by the Solicitor, has been heretofore published in this p
per. It is dated April 25th, 1838, and states, in substance
" that there are at present but two suits pending again
Mr. Swartwout undecided. One brought by Robert De
dericks, in which the damages are laid at .~52.000, though
the recovery will not probably exceed half that sum; ar
the other a suit of Lee, Savage & Co., who claim to r
cover $158 80." This letter further states that, at th
term of the United States circuit court commencing on th
first Monday of the present month, four judgments we
recovered against Mr; Swartwout, amounting in the aggr
iate to $5.5fil 63 vet unsatisfied :" and also that 115i nr


With the last letter, ended all correspondence between
the Comptroller and the other departments of the Treasury,
as, also, between him and Mr. Swartwout, on the subject
of either the 85201,000 retained by him, or the settlement
of his accounts generally. The man and his accounts seem,
in fact, to have been lost sight of by the Comptroller from
that period for four succeeding mouths, and until he wiceiv-
ed the following letter from the First Auditor:
"TREAsL'UR DEPARTMENT,
First Auditor's Office, August, 31, 1838.
SIR: I deem it proper to report to you that the accounts of
the customs for the district of New York, for !he first quarter
of the present year, have not been received at this office. I
wrote to Samuel Swartwout, Esq late collector for that district,
on the 13th instant, requesting him to forward said accounts so
soon as practicable. Since then, I have received no communi-
cation from him on the subject.
Very respectfully, your obedient sei vant,
J. MILLEIR, First Auditor.
JAMES N. BARKER, Esq.
S Comptroller of the TrcIs. unry.
This admonition, in the course of three days, roused the
animation of the Comptroller's department to notify Mr.
Swartwout's sureties as follows:
TREASURY DEPARTMENT,
First Comptroller's Office, September 3, 1838.
SIR: In compliance with a rigulati.in of the Secretary of the
Treasury, I have to notify you, as one of the sureties of Samuel
Swartwout, late collector at New York, that he has not render-
ed his accounts of the customs for the quarter ending 31st
March last. Re.s.pctfilly,
J. N. IB ARKER, Comptroller.
CHARLES L. LIVINGSTON, Esq. )
BENJAMIN BIIRDALL, Esq., and city of New York.
M. M. QUACICENBOS, Esq.,
But again the Department fell into a dead slasmber rela-
tive to Mr. Swartwout's accounts, from which it was not
awakened until in the early part of November, over seven
months after Mr. Swartwout had retired from office, and
over four months after the return day of Mr. Swartwout's
last quarter's account had expired, without having been
returned, and two months after his sureties had been noti-
fied of his neglect to return and settle his accounts.
From April until the 31st of August, a period of four
months, Mr. Swartwout, though known to be holding a
large amount of public money, and no longer an urlicer of
Government, was not disturbed by even a call from the
Comptroller to settle, or explain his neglect to settle, his
accounts.
Yet, on the adjustment of this collector's accounts in
the mean time, viz. June 21, 1838, for the quarter preceding
his last quarter, the Comptroller knew the balance of bonds,
cash, and unsettled accounts against the collector was nine
million six hundred thousand dollars, and upwards.
On the 1st of July the Comptroller knew, or should
have known, but for extraordinary inattention and neglect
of duty, that the time for rendering and settling Mr.
Swartwout's accounts had expired; and that, by the act
of March 3, 1795, it had become his express duty to cause
Swartwout's accounts to be stated, and to issue a warrant
against him and his sureties.
But no steps were taken by him to even obtain any ex-
planation or settlement of even the acknowledged balance
of 8.201,000, which Swartwout had reported as in his
hands unsettled. He had seen that, by all information
from the district attorney at New York, obtained through
the Solicitor in April, only two suits were p.iiiling against
Swartwout to offset his retention of the 5-201 ,I.I), and that
in those suits the aggregate juldgmente would be less than
$1,200. By the same letter of the district attorney, given
in the preceding correspondence, and dated April 25, 1838,
he was also informed that, "on an examination of the in-
voices and appraisements at the custom-house, in reference
to the questions presented by the protests, the amount of each
claim can be readily ascertained," showing the precise ag-
gregate for which Swartwout had any pretensions for re-
taining the .5L201,000; and yet no application was made at
that early day, or after Swartwout's return-day of accounts
had silently expired, on the 1st of July, to obtain from the
o custom-house invoices and appraisements the most ob-
o viously essential information. Why so much active bustle
was made on the part of the Comptroller in April, through
the Auditor and through the Solicitor; and why, after the
results at that early day pointed to information which
e could "be readily ascertained" to solve all pretended doubts
hanging over Mr. Swartwout's accounts then, of a sudden
all exertions ceased and every effort was paralyzed, to re-
main so until the last day of August, and then to be re-
newed but in the faintness of a spiritless form of notifying
Swartwout's sureties, is to the committee inexplicable, inso-
e much that even the conclusion of culpable negligence seems
scarcely to represent correctly the whole truth. Even the
-Secretary of the Treasury appears to have felt sensible of
the Comptroller's neglect of law and duty. In answer to
s question 33, by Mr. Curtis, the Secretary says:
Answer. I considered, as before remarked, according to my
s own impressions, that the Comptroller might, under all the cir-
cumstances, be justified in 'a short delay.' By that I sup-
posed it would be a delay long enough to get the further inform-
ation, previously mentioned, from the district attorney, as to the
amount of protests, &c. and to decide whether there was any
legal reason for waiting any longer than the acts of Congress
point out, before bringing the collector's accounts to a final set-
r. tlement, and to a collection of all not in controversy or doubt.
On these points I supposed he would act according to his own
sense of duty under the laws, and not expect any special in-
e structions from the Secretary, as none such are required by the
,o laws. I had already given the general directions, or made the
general request before mentioned ; not because they were re-
quired by any acts of Congress, or were usual to be given where
i- collectors quit office, as it is the duty of the itinu; troller, in sucE
e cases, to proceed to make settlements, and require collections
st without such instructions; but I gave them for the reason
ts stated, in substance, in the special report, viz. that the amount
n on hand, as stated in the last return of the collector, appeared
unexpectedly large; and the explanation given in respect to i
d by the collector alone did not seem to me entirely satisfactory3
n without further inquiry into the subject by the Comptroller.
e6 I took no further steps in relation to the subject myself, at
to the business belonged to different officers of the Department
t- first, the accounting officers, to ascertain what was due ; an
an then the Solicit,.r, through the district attorney, tocause the hal
1- ance to be secured and collected after the Comptroller report<
n- it to him in conformity to the existing laws."


er To say that there was absence of suspicion on the par
of the Comptroller in regard to Mr. Swartwout's accounts
appears to involve a most negligent and obvious disregard
of every fact that transpired between April and November
relative to those accounts. And, besides, want of suspi
d- cion of infidelity in the collector's accounts could furnish
no excuse for a known neglect of the law requiring their
return to the Department. There must have been no
only suspicion, but actual knowledge, by the Comptroller
ur from the 1st of July onwards, that the law had been vie
ic lated in the non-return for settlement of this important ac
count. Even the newness of the Comptroller in his office
n furnishes no apology in this respect, as, to take the office o
U Comptroller, he had just left the collectorship of Philade]
ss phia, where the law must have been made familiar to him
enjoining the return for settlement within three months c
me all collectors' accounts. In whatever light viewed, th
case exhibits extraordinary inefficiency and neglect c
duty, if not a mystery also, which the committee have bee
unable to solve. The law and duties of this importar
office have not been executed as the nation had season t
r, expect and believe they were; and the public money ha
e- consequently been unguarded and plundered with impu
: nity.
In yet another aspect, the inefficiency of the Comptro
ler's department, as at present administered, has been mos
e- singularly manifested.
y A searching scrutiny was made by the Comptroller an
Solicitor of the Treasury, at New York, into the cause
es why Mr. Swartwout's defalcations escaped the immediate
e- detection of the naval officer at New York. They foun
it to be attributable, in the first instance, to the want of
proper execution of the duties of that office, and came t
the conclusion that new instructions were necessary t
render the office an efficient check upon the collector's a<
counts. Immediately thereafter, on the 10th of Novembe:
as soon as the Comptroller had returned to Washington
s- he began to issue his new instructions, in the shape of cif
a- culars to the naval officer. First, as will appear by refer
e ence to the documents -imbodied in the testimony of M
st Coe, deputy naval officer at New York, (committee's jour
i- nal,) the Comptroller issued what was named by him "Pai
rh tial Circular," dated November 10, 1838; on the same da
id another, which he denominated Circular." On the 15t
e- of the same month, he issued another, styled by him "Ci
le cular to naval officers," On the 17th he issued anoihe
he called Supplemental Circular to naval officers." On th
re 4th, and again on the 24th of December, as will also b
e- seen, the naval officer wrote the Comptroller, in effect, thi
- his partial, supplemental, and other circulars were imprac


reacted in my letter of the 26th ultimo, it is deemed neces-
sary by the Secretary of the Treasury that you should
make to the Department some specific recommendation in
regard to the late of increase proposed to be made to the
compensation of the respective clerks who are to be em-
ployed in that duty. You will please, therefore, furnish
me with the requisite information."
On the 14th of January, the naval officer informs the
Comptroller, in regard to his new theory of discharging
the duties of naval officer, imbodied in his multiplicity of
circulars, &c. as folluw.s:
I am of the opinion that it will require at least six of
the clerks in the naval office to dischijrge those extra du-
ties, while, at the same time, they will be expected to per-
form the ordinary duties which they have been, and are
now, performing;" and proposes the sum of $2,000 addi-
tional compensation.
On the 7th of February, in the examination of the de-
puty naval officer before the committee, with the preced-
ing partial circular," circular," circular to naval offi-
cers" of December 15, supplemental circular to naval
officers," and circular to naval officers" of De.ember 26,
before the witness, he was interrogated by Mr. Smith, and
answer' as follows:
Question 6. Under the c.ristingr system of the naval office,
is the naval officer enabled to determine, either what amount
of bonds have been taken by the collector for duties, in any
quarter, or who are parties to said bonds, or the dates of such
bonds, or when they are 1t1.al le, or when any such bonds are
paid, or whether the collector does or not account truly for
bonds that have been paid?
Answer. In answer to the sixth interrogatory, 1 have to stite,
that the naval otthee, under its existing system, is not enabled
either to determine what amount of bonds have been taken by
the co lector for duties, n any quarter, or who are the parties
to said bonds, or the dates of said bonds, or when they are pay-
able, or when such bonds are paid, or \lhetheir the collector
does or does not account truly for such bonds.
Such recorded specimens of ine tficiency would seem to
indicate that, whether the Comptroller be attentive or neg-
ligent to the duties of his office, the Government must r's-
maiin equally exposed to the frauds and peculations of a
dishonest collector at the port of New York. And yet the
law of 1799, defining the records and checks upon the col-
lector, which shall be kept in the naval office, is so plain
that the Comptroller himself, when looking at the law, and
apart from his own proposed mode of executing it, was con-
strained to say in his circular to naval officers under date
of December 15, aiter reciting the language of the law:
Had the books designated above been kept, and the
quarterly examinations and comparisons been duly made
by the naval officer, it is scarcely possible the defalca-
tions in the accounts of the late collector at New York (S.
Swartwout) could have taken place, or so long escaped
detection."
The committee believe that the House and country will
alike readily discern the only proper remedy which such an
exposition of facts and feebleness imperiously demands, as
also the quarter whence it must proceed.
From the preceding evidence the committee report the
following facts as established :
1st. That the late Comptroller of the Treasury, George
WolfEsq now collector of the port of Philadelphia, was
guilty, while in said office of Comptroller, of culpable dis-
regard of law and neglect of duty, both in regard to the
bonds of collectors filed in his office, and the records there-
of required by law; and in settling and certifying to the
Register the accounts of Samuel Swartwout, late collector,
without having transmitted to him the vouchers therefore
required by positive injunction of law.
2d. That the present Comptroller oi the Treasury has
been guilty of culpable disregard of law and neglect of duty,
in settling and certifying to the Register the quarterly ac-
counts of Samuel Swartwout, collector, without having
transmitted to him the vouchers therefore required by posi-
tive injunction of law.
3d. That said Comptroller is also guilty of culpable disre-
gard of law and neglect of duty: first, in not having sought
and ascertained from the invoices and appraisements" at
the custom-house at New York, either through the Solici-
tor of the Treasury or otherwise, the true amount of Swart-
wout's claim upon the $201,000 retained by him on going
out of office, as sui.ested in the letter of the district at-
torney that was before him, dated April 25, 1838; second
ly, in not causing the accounts of said Swartwout to be
forthwith stated, or instituting measures therefore imme.
diately on the neglect of said Swartwout to return and set
tie his accounts at the expiration of the time allowed him
by law for the purpose, to wit, in the early part of July
1838; thirdly, in continuing the same neglect, and to issue
warrants of distress against said Swartwout and his sure
ties, from the 31st of August, 1838, when it appeared bJ
the letter of the First Auditor that said accounts still re
mained unsettled, until the month of November, when tie
detection of Swartwout's larger defalcations was communi
cated from New York.
4th. That the administration of said office is marked witl
such signal inefficiency, as well as neglect of duty, a
to render nugatory many of the most important checks upoi
the First Auditor, and collectors, receivers, and disburser
of the public money, which the la.'s creating and regular
ting its duties contemplated, and have sufficiently providJe
5tiih. That, in said disregard of law and neglect of dut:
by the said Comptrollers, and inefficiency of the office a
now administered, is to be found a primary cause of the ir
mense defalcations of the late collector at the port of Nei
York, and consequent loss of public money.
CAUSE 5.- The discontinuance of the use of banks as depth
I stories of the public moneys, and permitting the same t
, accumulate in the hands of Mr., Swartwout.
s By the deposit act of 1836, as construed by the frequer
practice of the Secretary of the Treasury; the Secretary ha
been at no time precluded from the use of banks as specii
y depositories of the public money, in preference to allowing
the same to accumulate in the hands of the collector.
s For instance, as appears by the testimony of the cashie:
: of the Bank of America and of the Manhattan Compan;
d each of those banks was used as a special depository of th
- Government for large sums during the period of their su
i pension of specie payments. All banks might have beei
in like manner, so used.


t It appears, further, from the testimony of Mr. Woodbu
3, ry, answer 38, that, during the suspension of specie pa;
d ments, circulars were issued, in substance, that, whe
, no general deposit banks remained, that could be legal
- employed as such, the collecting officers might place tl
h surplus of their funds, if increasing beyond certain specific
r amounts, not exceeding their official bonds, in some sa
t bank, in special deposit, to be drawn out again only c
r, drafts of the Treasurer, placed on the collectors and recei
rs and payable at that bank."
!- Had the Secretary of the Treasury, instead of discontin
e ing the use of banks, and leaving it discretionary with tl
f collector to deposit, or not, specially in bank, made it in
1- perative on collectors and receivers thus to have used bank
I, the evidence, weekly, of the collector's deposit in bar
)f would have accompanied the collector's own return of tl
e fact that the money was on hand, and had not been use
f When, however, this species of check upon the collect
n was abandoned, the return of the collector alone was n
it cessarily relied on; and, although it did state truly tl
o amount of money collected, it would fail to be evidence
.s satisfactory character that it had not been diverted fro
i- public to private uses by the collector. The following te
timony illustrates the evident loss of t portion of the publ
I- money to the Government in the case of Mr. Swartwou
st from the deception he was enabled to practise from week
week respecting the money actually on hand, by means
d the power he had of retaining it in his own personal co
*s trol, instead of depositing it in bank.
S[Mr. Fleming, auditor ofcustoms, examined by Mr. Smitl
S Question 111. Did you make out the weekly cash return
a Mr. Swartwout to the Secretary of the Treasury, bringing tl
o account up to March 28, 1838, as found in House document 1
o p. 11, and showing a balance of money due on cash account
$201,096 407 Was said balance the true result and state
r, that branch of Mr. Swartwout's accounts? and did he, in trut
i, have on hand, within your knowledge, any such amount ofm
r- ney at the time said account was rendered'?
r- Answer. The said weekly cash return was made out by m
r. The balance of $201,096 40 cents was the true result and sta
of tlha; account, provided the cash book from which the da
were derived was correct. Whether Mr. Swartwout had o
hand that amount of money at the time the account was reil
Y ed, I am unable to state, having no knowledge of that porti
hof his business.
r- Question 112. Previous to the discontinuance of banks as g
r, neral depositories of the Government by the Ti P.,-ury Depao
le ment, were or were not certificates of the cashiers of the ban

)e used as depositories required by the Treasury Department
at accompany the weekly cash accounts rendered by Mr. Swaj
c- wout to said Department, and as vouchers of the account, am


money, beyond the collections of a single week, exceeding
the current expenses of his office, to have retained on go-
ing out of office; and the evidence of his not having di-
verted any previous to that time, and that all previous col-
lections were in bak, would have been regularly derived
from the banks, as well as in Mr. Swartwout's official re-
turns.
CAUSE 6.-The negligence and failure of the Secretary of
the Treasury to discharge his duty, as the head of the
Treasury Department, charged by law with the superin-
tendence of the collection of the revenue.
By the act of September 2, 1789, section 2, it is made
"the duty of the Secretary of the Treasury to digest and
prepare plans for the improvement and management of the
revenue, and for the support of public credit; to prepare and
report estimates of the public revenue and the public ex-
penditures; to superintend the collection of the revenue ; to
decide on the forms of keeping and slating accounts, and
making returns," By the act of May 8,1792, section 6, it is provided "that
the Secretary of the Treasury shall direct the superintend-
ence of the collection of the duties on imports and tonnage,
as he shall judge best;" and by section 9 of the same act,
that the forms of keeping and rendering all public ac-
counts whatsoever shall be prescribed by the Department
of the Treasury."
By virtue of section 6 of the above-recited act, it appears,
in the following extract of a circular of the Secretary, that
from thence'firward the duties originally confided to the
Secretary were in part assignid to the Comptroller, to wit
Circular to the collectors of the customs.
TREASURY DEPARTMENT, OCTOBER 25, 1792.
"SIR: Pursuant to the discretion vested in me by the 6th
section of the act entitled An act making alterations in the
Treasury and War Departments,' I have concluded to commit
the immediate superintendence of the collection of tmIe duties
of imports and tonnage to the Comptroller of the Trea- ury.
You will, therefore, henceforth correspond with th.itofficer
relatively to all matters arising out of the laws wli, r" "'pect
the laying or collecting of those duties; and you Ler
his communications and instructions, in regard t- _s
as of the same force and validity which they would have if com-
ing from me. .
This, however, is not to be understood to comnprcjfr l the
disposition and payment of the moneys accruing from those
duties, which, as heretofore, will be under my immediate di-
recticn.
Accor lingly, all the returns and documents which you have
been accustomed to transmit to the Secretary of the Treasury are
hereafter to be transmitted to the Comptroller, except the fol-
lowing: 1. Weekly return of moneys received and paid; 2.
Monthly schedule of bonds; 3. Monthly abstract of bonds un-
paid; 4. Paid drafts, and receipts for moneys paid to banks, and
otherwise, under special directions from me."
Through all periods since 1792, as well as before, and
from the first organization of the Treasury Department
under the act of 1789, the weekly and monthly returns of
collectors, expressly reserved to the Secretary in the above
circular, have been required to be made to the Secretary,
and have been so made.
Whatever may be the construction of modern days, of
the use or utility of these returns to the Secretary, it is, be-
yond dispute, an established fact, that they originated in
the wise purpose of placing that officer in possession of a
ready and constant check, and independent of all other de-
partments, upon all officers employed to receive public
moneys; and, also, upon the Treasurer having the moneys
in keeping after the same have been paid over by the former.
For a correct exponent of the purposes of these weekly
and monthly returns, nearly concurrent with their origin,
the committee have reverted to a report made to the House
of Representatives in January, 1801, by a committee ap-
pointed to inquire into the condition of the Treasury De-
partment, and in which it is said the actual amount of
moneys in the custody of the Treasurer may be at any time
ascertained, independently of his own returns, by the state-
Sments which are constantly made and transmitted to the
t Secretary by those who collect and receive public moneys
into their custody in the different parts of the Union."
The importance in which these returns were held in
other days by the heads of the Treasury Department may
be also seen in the constant repetition of circulars issued to
collectors and receivers of public money, enjoining particu-
larity and punctuality in the transmission of them. The
Following may be taken as an example of the estimation of
Them that has prevailed from the days of Jefferson down-
ward :-
C CIRCUI.\AR.
TREASURY DEPARTMENT, AUGUST 20, 1801.
e Sin : At the same time that the punctuality arsnif'e,-.l by
the greater number of the collecto6sis acknowledged with real
y satisfaction, the remissness discoverable in others renders it in-
cumbenton ime to impress on the minds of all the absolute ne-
e cessity of conforming to those regulations which have been
heretofore prescribed, either by law or by this Department.
Of those, a punctual transmission ofaccounts to the Coumptro-ller
of the Treasury for settlement, pursuant to the twenty-first sec-
1 tion of the collection law, is deemed to be of the first importance;
s and the President has accordingly directed me to say that a
n rigid adherence to the regulation of rendering each quarterly
s account previously to tihe expiration of the next ensuing quarter
shall hereafter be considered as indispensable necessary.
I. The documents to be forwarded to this office particularly, and
y which you are requested to render with punctuality, are as
s follows:
a- A weekly return of moneys received and paid by you. On
w this it is necessary, on account of the forms observed by some
of the c Ilectors, to request: 1st. That the return should bear
date regularly the last day of the week, and should include only
o- the whole of the receipts and payments for the entire week, the
to said last day included. 2d. That it should regularly be trans-
nmited by tile mail next ensuing the day on which it is stated.
3J. That the moneys received for bonds paid on the week when
it they became due, for bonds paid after having been put in suit,
Ls for duties on merchandise paid at the time of imporation, and
al for duties on tonnage, should respectively be distinguished from
g each other, and also from moneys received on any other account.
4th. That the payments made in the Treasury, the payments
rs for debentures falling due on the same days wiih the duties on
y, the same parcel of merchandise, for debentures issued fordraw-
ie back of duties already paid, for bounties on pickled fi-ih and
s- salted provisions, for drawbacks on the exportation ofdonecstic
distilled spirits, for allowances to fisheries, and for expenses at-
tending the collection of the revenue, should also he rcspective-


ly distinguished from each other, and from payments made on
any other account. 5tl. That the day on which payments are
Y- made in the Tre sury, either by remittances, payments of drafts,
re or payments in bank, should be respectively specified. G'h
ly That the moneys received from seamen as hospital money, or in
ie the care of agents disbursed for the assistance ofseamen, should
ed not be included in the return. But the specifications here men-
fe tioned must not be construed to prevent or exclude any other
n more detailed return which may have heretofore been adopted
v- by the collector.
A weekly return of debentures issued during the week foi
drawbacks, and of such entries made during the same week am
will hereafter entitle the person making the same to either
ae a drawback, bounty, or allowance, for fisheries.
n- A weekly abstract of bonds put in suit during the week
s, (d.signatinL those paid, and noting, also, at the end of the ab
'k stract, the bonds put in suit at any time previous to the week t(
he which the abstract refers, and which may have been paid during
d. the said week.
or A monthly schedule of liquidated bonds.
e- A quarterly return of the moneys received and paid by you
he on account of the marine hospital.
of It is to be understood, however, that this letter is not intend
ed to forbid the transmission of any other accounts or document
in pursuance of former instructions from this Department, anm
sc particularly of those usually transmitted to the Comptroller an
it to the Register of the Treasury. ,1,-
t, It may be proper here to remind those collectors who iin
to to banks, that the public moneys ought not to be permitted t
of accumulate in their hands, and that those whose local situation
n- renders it practicable should, at the end of every week, pay ii
the whole amount of the balance of the week, excepting onl
h.] such sum as may be absolutely necessary to face the current
of disbursements of the ensuing week. It is, indeed, very seldon
necessary to retain any moneys for that purpose, as the receipt
he of each week almost universally exceed the disbursement
3, thereof; and the amount payable during the course of each ma
of be always previously ascertained with great precision, excel
of in relation to bounties ; the payment of which depends, it is tru(
h, on a contingency, but the amount ofwhich never can make an
o- material difference in the estimate. The same principle should
as far as practicable regulate the payments of those collector
e. who live at a distance from the bank in which they are directed
te to pay the amount of their receipts.
mta From the best view I have been able to take of the subject
on it is my opinion that nothing is here requested from you which
or is not essentially necessary, either f,r the security of the reve
00 nue, or for furnishing this Department with important inform
tion ; that nothing is requested which it is not in your power
e- perform. Should you, however, apprehend any real and cor
t- siderable difficulty in a strict compliance with every part
ks what is prescribed, your objections will be weighed with car
to dor, and reasonable alterations introduced, so far as they ma
rt not derange the general ssi.-m a ..pie.I, keeping this Depar
nid ,nIt arinoft inf1,, ninrl r. r.r, 111,1 rl 1 ni- I I -l I ni'th e. .eriu trans


"Every transaction" which related to the revenue was
thereby constantly brought to the acquaintance of the Secre-
tary's Department.
With a view to render these returns still more available in
their important uses by the Secretary, as well as in a better
state of preservation, they were, until latterly, made a compo-
nent part of the records of his Department. All the cash
transactions of the weekly returns were carefully selected, and
condensed into a record divided into columns, and the charac-
ter of which will be fully understood by the following exami-
nation of Mr. Young, chief clerk, at the present time, in the
Secretary's Department:
[Mr. Young examined by Mr. Curtis.]
Question 4. You have, at my request, produced to the com-
mittee a large folio, having the inscription upon the back of it,
" Weekly returns of receipts and payments of collectors of
the customs," 1831, 1832: Treasury Department. Is that
book from the office of the Secretary of the Treasury ? From
what data is that book made up? When was the practice of
making entries in that book discontinued ? Will you please
annex to your answer a portion of the last page written in that
book, under the head of "New York, Samuel Swartwout," with
copies of the last two entries, to show the character of the
book ?
Answer. The book referred to is from the office of the Sec-
retary of the Treasury. It is made up from the returns made
to him by collectors of their receipts and expenditures. The
entries therein, as I have understood from the clerk who had
charge of it, were discontinued in 1831.
The annexed paper, marked M. Y. No. 1, is a copy of part
of the two last entries in the last page of this book, under the
head of New York.
[The paper here referred to is a ruled table forming eighteen
columns, in which the several sums returned under the dates of
October 8th and 15th are separately entered, in two distinct
lines, under the caption of New York 1831, Samuel Swart-
wout." The printed heads of the columns designate the
classification of the various items of receipts and expenditures,
and are as follows:
Bonds Gross receipts Hospital
Bonds in suit Disbursements Collections
Merchandise Nett receipts Payments
Tonnage Bounties Advances
Hospital debenturess Balances
Sundries Repayments When received.]
It will be perceived that the same testimony indicates
that, since 1831, this species of important record has, from
some cause, fallen into disuse in the Secretary's Depart-
ment. And with the record, the elements of it appear also
to have shared nearly the same fate, until "recent events"
have roused them to a different destination. The follow-
ing testimony of the same witness illustrates this fact:
[Examined by 1Mr. Curtis.]
Question 5. Since the practice of making entries in the book
of weekly returns of collectors has fallen into disuse, what dis-
position has been made of the original "weekly returns ?
Have they been carefully preserved and bound together in
books'? Have they not, until the recent defalcation of Mr.
Swartwout, been thrown aside as of no value; and has not
search for them been lately made, and have they all been
found ?
Answer. Since the entries were discontinued in the book
mentioned, the returns, after they were received, were referred
to a clerk to be examined and filed. It was the duty of this
clerk, if he should see any thing suspicious on the face of the
return, to report it to the Secretary or myself. After an accu-
mulation of them for one or two years, they were removed from
the files and put in a room where papers were placed, to which,
it was supposed, no reference would be required. These re-
turns have, as I believe, never been bound together since the
burning of the T'reasury building, in 1833. I never considered
them as of no value, but of very little consequence ; yet, as they
were of a character that, po -iblvy, reference to them might be
necessary, they were placed aside as stated.
In answering this interrogatory, the period embraced in my
answer extends only as far back as September, 1833, when 1
first entered the Department. The returns are now being ar-
ranged, and there are some yet missing; but all the bundles
have not yet been examined.
[REPORT TO BE CONTINUED.]
-----mmm ----- -
APPOINTMENTS'BY THE PRESIDENT.
WILLIAM F. HAILE, Collector of the Customs for tht
district of Champlain, in the State of New York, vice D
B. McNeil, resigned.
LAND OFFICERS.
BENJAMIN RUSH PETRIKIN, Register of the Land Office
at Dubuque, in the Territory of iowa, vice J. W. Wor
thington, resigned.
EDWIN McNAMEE, Receiver of Public Moneys at He
lena, in the State of Arkansas, vice Davis Thompson, re
signed.


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Sale This "fay.
AROUCIIE AND HORSE (a handsome esta-
blishment) for sale.-At Levi Pumphrey's stable,
in the rear of Gadsby's Hotel, a very fine horse, handsome
barouche, Northern built, brass mounted, and harness, with
Ibag.iage rack, &c. complete.
lihe carriage has not been in use more than a dozen times.
If not disposed of by Saturday next, they will be sold at auc-
tion in front of Gadsby's Hotel on that day at 5j o'clock P. M.
Terms at sale. ALEX. MclNTIRE,
ap 24-dtS Auctioneer.


HERIFFALTY.-The undersigned has been induced
to become a candidate for the office of Sheriff of Prince
George's county. If elected, lhe pledges himself to perform
the var ions duties with fidelity.
ao 27-w3w JOHN R. BADEN.


A. YOUN G LADY wishes to obtain a situation either as
Governess in a private family, or as an assistant in a fe-
male academy, who is competent to teach the different branches
of an English education and the French language. Satisfac-
tory testimonials will be given. Letters addressed to L. S.
Georgetown, ap 27-3t


A CARD.-I wish it distinctly understood by all persons
concerned that, for the future, I can make no advances
on any article left for sale, and limited; nor can I make any
acceptance for articles left for sale, unless at the time receiv-
ing authority to sell to meet the same when it may become due.
EDWARD DYER,
ap 27-3t Auctioneer.
COR PORTION AND BANK OF WASHING-
TON STOCK.-I have for sale, at private sale, in
lots to suit purchasers-
Corporation 6 per cent. stock, and
Bank of Washington stock.
FOR HIRE, a first-rate dining-room servant man, who is
also a good carriage driver.
ap 27-3t EDWARD DYER, Auct.


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OHIAN POTATOES, &c.-2 barrels Rohan pota-
JB toes
1 bushel large Lima beans
2 do small do
43 ounces mulberry seed
300 ears China tree corn
200 lbs ruta baga turnip seed
2 barrels sugar beet do
1 do mangle wurtzel do.
To-day received.
gjr And an elegant assortment of fl,wer seeds daily ex-
pected.
ap 27-3t J. P. CALLAN.


SPRING GOODS FOR LADIES' DRESSES.
Just received-
25 pieces new French Muslins
35 do Painted Gauze Muslins
40 do fine Printed Lawns
16 do Black and White French Muslins
25 do French Printed Canbrics
ap 27-3t D. CLAGETT.


F RUSTEE'S SALE.-By virtue of a decree of the
high Court of Chancery of Maryland, the subscriber will
sell at public sale on Thursday, the 16th day of May next, at
Harris's Tavern, Upper Marlboro', at 12 o'clock M., the tract
of land lying in Prince George's county, Maryland, called
" LARGO," containing about 540 acres.
This tract of land was purchased by the late Gov. Joseph Kent
of Dr. Edward B. Addison, and adjoins the lands of Governor
S. Sprigg and the estate called Graden," lately purchased by
Zach. Berry, jr.
This is one of the best estates in the county^nd those dis-
posed to purchase are invited to examine the estate for them-
selves.
The terms of sale as prescribed by the decree are, that the
purchaser shall pay three thousand dollars in cash on the day of
sale, or on the ratification thereof by the Chancellor; the re-
sidue in one, two, three, and four years from the day of sale.
The purchaser to give bonds or notes with security to be approv-
ed by the trustee, bearing interest from the day of sale ; and
the purchaser having the privilege of paying the whole or any
part of the purchase money before the expiration of the credit.
N. B. This farm is under rent for the present year, and pos-
session will therefore be given on the 1st of January next; the
purchaser having the privilege to seed in the fall; and the pur-
chaser will have the option either to pay interest on the amount


Liberty and Union, now and forever, one and
Inseparable."


SATURDAY, APRIL 27, 1839.


The facts of the subjoined statement, though
is alluded to by the Government paper in Bal-
nore of yesterday, are not denied to be sub-
antially true. If the same operation is going
n in other parts of the country, a system of af-
iated clubs, in imitation of the Jacobin clubs
Sthe French Revolutiun, is in a fair way to su-
ersede the machinery of government supposed
have been established by the Constitution of
e United States.
FROM THE BALTIMORE PATRIOT.
THE CUSTOM HousE.-Remorals, (-c.-It is said, and on
hat is considered good authority, that the Locofoco con-
rntion of this city, who have assumed the control, and, in
ne instance at least, exercised the power, of removal and
ipointment to office in tiiis city under the General Go-
ernment, at a meeting, on Monday night, solemnly decid-
1 that certain officers in the Custom House should be re-
oved, and, for the purpose of carrying out their resolves,
appointed a committee to wait on Mr. FRICK, the Collector,
id advise him of what he was requested to do. Among
e persons whom it is their command shall be removed,
e mentioned Dr. J. H. McCULLOH, Deputy Collector,
C. VANWYCK, Deputy Naval Officer, THEODORE AN-
ERSON, THOMAS HIlGINBOTHAM, Jas. HAMILTON, Clerks,
id Jos. SNYDER, Keeper of the Public Stores. The re-
urt is, that Mr. FRa .r, with a proper appreciation of his
wn station and character, indignantly refused to recognize
.e authority of the committee of this irresponsible cabal,
id that, thereupon, the convention assembled again, and,
ter a debate, decided that Mr. FRILK should himself be
moved They then appointed a committee to inform the
resident of this la;t decision, which, it is said, actually
oceeded to Washington with the orders" of the con-
ention! What will be the result a few days will decide.

EDITORS' CORRESPONDENCE.

NEW YORK, APRIL 25, 1389.
General SCOTT was in Wall street to-day. Where from,
Where bound, I do not know.
It is true that MORRIS ROBINSON, Esq. resigns the presi-
ency of the United States Bank in New York, and visits
Zurope for the benefit of his health.
The cost of Governor FAIRFIELD'S movement in Maine
estimated at from a700,000 to $1,000,000. He is about
o call upon the Federal Government for pay What a
irce all this was! But, poor Uncle Sam, we shall be told,
will have to foot the bill, else Mr. V. B. will not get the
State of Maine.
The prospect in the money market continues to bright-
n. Stocks advance, and the feelings of merchants are
lated. Confidence is increasing, and the banks become
more liberal. There is a sensible relief here, and a pleas-
ng revival affecting all classes of business. I have heard
If one large firm, (grocers,) who have 14 clerks, whom
hey keep at work past midnight, and about whose shop
rom 20 to 30 cartmen are constantly employed.
A vote has been taken upon the Erie Railroad in the
House of Representatives, which shows a disposition in
hat body to take up this great work.
It is time for later foreign news. The Great Western
brought us dates of the 23d ult. Packet ships are in to
he 18th. All eyes are yet fixed on England. There is a
little restlessness respecting the war bill, the end of which
here we have not heard.

The Funeral of the late Gen. SMITH took place at Balti-
more on Thursday at 4 o'clock, and was most numerously
and respectably attended by the public authorities, civil
and military, as well of the Government of the United
States as of the State of Maryland. Among those who
followed in the mourning train were the PRESIDENT OF
THE U. STATES, the SECRETARIES Of STATE, TREASURY,
WAR, and NAVY, and the ATTORNEY GENERAL of the
United States, who went up from this city to attend the
Funeral. The GOVERNOR OF THE STATE was also present
on the occasion.

LATE FROM FLORIDA.

CORRESPONDENCE OF THE SAVANNAH GEORGIAN.
GAREY'S FERRY, (E. F.) APRIL 20.
MY DEAR SIR: Gen. MACOMB, I presume you have
heard, has arrived here, and is empowered to treat with
the Indians, allowing them to remain in the territory within
prescribed limits. As soon as they become aware of this,
it is thought the war will be at an end. They are rather
tired of it. They have been prevented from making their
crops of corn, and their ammunition is nearly exhausted.
Gen. MACOMB will leave shortly for Fort King, more in
the interior of the Indian country. Five companies of the
2d Dragoons are to leave ere long for the North; head-
quarters, Baltimore. All of the 4th Artillery, save our
company, (Captain HARVEY BROWN'S,) have left for the
North.

There were forty applications for divorce at a late term
of the Supreme Court of Ohio. We will venture to classify
them. By husbands 3, by wives 37. Of thelatter, the causes
assigned were as follows. Cruelty 13,infidelity 9, abandon-
ment and refusal to support 15. Of the 37 husbands thus
complained of by wives, 27 were decidedly intemperate,
and 9 moderate drinkers." In the three applications by
husbands, the causes assigned were, infidelity 2, elopement
1. In all three cases, the wives were driven to this by the
cruelty and intemperance of the husbands.- West. Paper.


MURDERS IN KENTUCKY.-Bishop Smith, in a long letter
to the Hon. R. Wickliffe, says, it has been ascertained that
there have been from thirty to forty homicides in Ken-
tucky annually for three years past, and not a single ex-
ecution. There have been within three years but five or
six penitentiary convictions of murder. He ascribes this
impunity in the crime to the law for capital punishment,
and recommends that imprisoninent be substituted for
hanging.

WELL-DIRECTED MUNIFICENCE.-It is stated in the New
Orleans Bee that THOMAS F. McKINNEY and JAMES PER-
RY have subscribed $3,000 per annum, for five years, to
sustain a female academy in Texas. Such acts ofgene-
rosity are deserving of all praise.

DEATHS.
On Thursday evening, the 25th instant, MARY ELLEN,
daughter of ABRAHAM and ELEANOR HINES, in the eighth
year of her age.
The friends and acquaintances of the family are invited
to attend the funeral this morning, at 10 o'clock, at the re-
sidence of Mr. Hines, on Oth street, near Penn. avenue.
At Alexandria, (D. C.) on Wednesday evening, after
a long illness, CHARLES BENNETT, Esq. for up-
wards of forty years a highly respectable merchant of that
place. [We understand that the deceased, in his Will,
having provided during his life for his immediate connex-
ions, after leaving several legacies to his friends, has de-
vised the residue, being the bulk of his estate, to his Exec-
utors in Trust, for such purposes as they may consider as
promising to be most b-neficial to the town and trade of
Alexandria.--Alex Gaz.]
On Monday last, after a lingering illness, in the midst of
a life of pious usefulness and Christian benevolence, Miss
MARGARET GRAY, daughter of JouN GRAY, Esq. of
Stafford county, Va.


SHIP NEWS-PORT OF ALEXANDRIA.


i
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TO THE PUBLIC.-LETTER II.

f WASHINGTON, APRIL, 1839.
Having been made (since my first letter) the subject of
a series of calumnies in the columns of a newspaper re-
cently established here, in the patronage of the Postmaster
General, who was specifically mentioned by name, in con-
nexion with those calumnies, as having claims against me
for acts of charity, I addressed to him, (the Postmaster Ge-
neral,) after ordering legal prosecutions against the publish-
ers of said paper, and against those of the Globe for similar
calumnies, a note, of which the following is a true copy:
WASHINGTON, APRIL 8, 1839.
SIR: It has been recently stated, in the Metropolis newspaper
published in this city, that I am indebted to you for acts of cha-
rity. This statement justifies me in asking you three questions :
1st. Have-you ever, either in direct terms or by innuendo, au-
thorized such a statement as that I am indebted or ever was in-
debted to you as alleged ? 21. Am I indebted to ou for any
act of charity 3d. Did you ever perform any act of charity
towards me, or any other pecuniary act than to receive from me
an accepted order on Major Thomas Harrison for five dollars, at
a few Jays' maturity, and cash it for me A written answer, as
soon as convenient, is requested by the undersigned.
ROBERT MAYO.
Hon. AMos KENDALL, Postmaster General.
I called personally at the Post Office Department with
the above letter, on the morning of its date, and learning
that Mr. KENDALL was engaged, I placed it in the hands
of his chief clerk, Dr. HUNTEK, for delivery, requesting him
to say to Mr. Kendall that I would return in a half hour
or an hour for the answer he might make to it. I returned
accordingly, and, after waiting a short time in the chief
clerk's room, Dr. Hunter informed me that Mr. Kendall
had instructed him to say to me, that he was astonished
at receiving such a communication from me, and that he
should make no action upon it." That is to say, he would
not answer the questions, yea or nay, or give any satisfac-
tion therein. In the afternoon of the same day, April 8th,
I met with Major Harrison, who had formerly given me a
certificate to rebut a similar statement of charity indebted-
ness to Mr. Kendall, and he readily promised to renew the
certificate under oath, which he did the next morning, as
subjoined.
WASHINGTON CITY, APRIL 9, 1839.
DEAR SI : I certify that you drew an order on me, in favor
qf Amos Kendall, in October or November, 1833, for five dol-
lars, which I accepted and paid to him at the end of the month.
Yours, respectfully, T. HARRISON.
To Dr. R. MAYO.
The above certificate was subscribed and sworn to before me,
this 9th April, 1839. W. THOMPSON,
J. P. in and for the county of Washington, D. C.
DIsTRICT OF COLUMBIA, County of Washington.
This ninth of April, 1839, before the subscriber, a Justice of
the Peace in and lor the said county, personally appears Robert
Mayo, and makes oath on the Holy Evangely of Almighity God
that the transaction stated in the above certificate of Thomas
Harrison is the only pecuniary transaction he ever had with
Mr. Amos Kendall in the course of his life.
W. THOMPSON, J. P.
Shortly after these certificates were made, my attention
was called to Mr. Kendall's organ, the Metropolis, of that
morning,from which I extract the subjoined paragraph, viz.
"We are requested by Mr. Kendall to say that Dr. Mayo was
never under any pecuniary obligations to him beyond the loan
of a small sum of money, which was repaid, and which had
been forgotten by him, until recently reminded of it by a note
from the Doctor. Mr. Kendall says in his note to us that 'this
correction is requested because it is due to truth, and not be-
cause it is due to one who has given publication to many atro-
cious falsehoods in reference to him who requests it.' "
From this communication to the Metropolis, it is remark-
able, in the first place, that Mr. Kendall very soon aban-
doned his contumacious determination to make no action
upon my note." But, in the brief response he has made to
it through his calumniating organ, he does not say he ne-
ver authorized the statement either in direct terms or by
innuendo. Yet he makes a declaration which is the tanta-
mount of it, but which carries with it its own conviction of
untruth, while it charges me with having given publication
to falsehoods against him. He acknowledges that I never
was under any obligation to him beyond the loan of a small
sum, which was repaid, and which, he says," had been
forgotten by him, until recently reminded of it by a note
from me;" and, in the same breath, adverts to publications
of mine, in one of which all the circumstances of this trans-
action were set forth, and the calumny refuted in a manner
redounding more to his avarice, than to any benevolent
sentiment existing in his heart.
And, now, I feel myself perfectly justified in pronouncing,
hypothetically, at least, that the cunning of this high func-
tionary has betrayed him into several falsehoods in the few
words above quoted, but which shall not escape me, as did
an equally ingenious one escape the President and the Se-
nate of the United States on a recent occasion, when he
denied any intentional disrespect to that body. In the pre-
sent case it will require but little pains to exhibit his preva-
rications in bold relief; for which purpose, it will suffice to
say, it cannot be true that Mr. Kendall had .forgotten this
transaction, until my note recently reminded him of it; be-
cause, in the first place, had he not well remembered it, and
falsely spoken of it as a charitable obligation, no one else
could have invented such a tale, whatever propensity of
fellow-teeling may exist among his associates to utter ma-
licious falsehoods against me, as offsets against the corrod-
ing truths by which he is so much annoyed, from my expo-
sition of them. In the next place, his familiarity with the
subjects of my publications, which he charges as contain-
ing falsehoods concerning him, must necessarily have
brought to his knowledge a former edition of this same
fabrication respecting my indebtedness to him, and the re-
futation of it, in which I stated circumstantially the real
transaction whereof he affects to have been forgetful until
recently reminded of it. It is a flagrant absurdity, then,
for him to pretend that I have published falsehoods con-
cerning him, and he remain forgetful of this alleged charity
of his towards me, while all of these matters, true or false;
made their appearance in the same publications to which
he refers, partly in refutation of this and other calumnies
published against me by persons connected with the Post
Office Department. In fact, Mr. Kendall could not have


answered either of my questions, particularly the first, in
the direct terms indicated, without implicating himself in
this calumny, or perpetrating a gross falsehood that might
probably be detected; and that, most likely, is the reason
why he preferred to make the partial correction he did, in
his organ the Metropolis; and, at the same time, to in-
dulge in a frivolous attempt at a diversion from his embar-
rassed position, by making charges against me of false-
hoods, while the publications he refers to as containing
them also contain the documentary evidences of the truth
of their statements.
Yes, I have charged Amos Kendall with many atrocious
transactions, and have made some rational deductions from
them; and as he has not condescended to specify what he
excepts to, I shall now repeat the principal of them, and re-
new my pledge to the Public, that whatever I have affirm-
ed of him I can prove to be true. But, at the same time,
it is well known that I am far from being the only one
who has made grave charges against him. On the contra-
ry, I believe that nearly every item I have charged
upon him had been, in some shape or other, brought against
him by others before me, and has been frequently reitera-
ted since. Of these, it will be sufficient here to quote the
most summary and comprehensive, made recently by a
distinguished member on the floor of the House of Repre-
sentatives, whereby he characterized Amos Kendall as
THAT MAN-OF-ALL-WORK, whose marvellous exaltation,
from the kilchlen up to the chamber nearest to the King, is one
of the most striking moral significations of the times: that this
is his Administration; that whatever remainder of efficacy it
has, is his ; that whateverofshiewdness, of rohesibn, of malice,
or of mischief it has, BELONGS TO HIM."
And as it belongs to the indefatignhle laborer to grope
his way by slow though sure progress, in developing the
arcana of natural causation, whereof, when the chain is
once struck, the continuity of links is easily kept in view
till the great desiderata are broughtto light, I have sedulous-
ly pursued the meanderings, and explored the dark sinuos-
ities of this arch contriverof mischief, until the results of
my observations and research sufficiently.declare that the
time is not now remote when the Public will fully appre-
ciate the truth of the allegation made of Amos Kendall,
that "he enjoys the peculiar adroitness of applying popu-
lar principles to further the most wicked and selfish of pur-
poses.'" By long and patient observation and comparison,
I have discovered and brought together the series of arti-
fices by which this modern Olivier Le Dain, after having
insinuated and secreted himself in the folds of Jackson's
robes, and, by his peculiar tactics, having found the pliant
i i i 'i 1 ^ i 1 <*..


1st. I have charged him, NOT as being the principal ad-
viser of the establishment of the Globe newspaper here, to
disseminate the seeds of revolution through the land,
which, nevertheless, I believe to be true, butas having un-
dertaken THE EDiTORIAL SUPERINTENDENCE OF THAT PAPER,
in which I was associated as assistant, while Mr. Blair
went to New York in the spring of 1831 to negotiate funds
and purchases of materials to enlarge the establishment,
and that he (Kendall) has been one of its principal writers
ever since. Witness the multitudinous attacks made on
members of Congress and other distinguished officers of
the Government, that baffle all reckoning, in the columns
of the Globe, from beginning to end; together with nume-
rous dissertations advocating new theories of government
inimical to the settled institutions of not only this country,
but the whole civilized world, amounting to treason against
the cause of peace and general civilization.
2d. I have charged, in effect, THAT HE Is THE GREAT MA-
NUFACTURER OF SHAM PUBLIC SENTIMENT HERE, to be disseln-
inated by the mails, and adopted upon trust in all parts of
the Union, and then returned to the footstool ofthe Presi-
dent, to be used as a justification or an incentive to some
project that may be in contemplation by his factious asso-
ciates. Of the many evidences of this truth, the most re-
markable is the Address of the Central Hickory Club,"
written by Amos Kendall, the founder of that association,
in the fall of 1832, with a view to multiply affiliated associa-
tions of the same kind throughout the country for electioneer-
ing and other purposes therein expressed. He commences
that address by announcing the name and objects ofthe asso-
ciation, and ushers forth a plausible declaration of princi-
ples' as constituting the basis ofa general organization.' He
then says:
The language in which many of these fundamental prin-
ciples are propounded is that which has been used, in his
public declara;ions and messages, by our venerated Chief Ma-
gistrate," (thereby obviously making something more than the
mere seeming of a claim to the authorship of those public de-
clarations and messages of General Jackson.) He then pro-
ceeds : It is our design to aid, with our united influence,
however feeble, in giving them practical effect during the ba-
lance of his administration, and PERPETUATING their influence
in the administration of our Government. We have also
sought, in the appellation of our club, and in the language of
its DECLARATION, to secure to our object, after President Jack-
son shall no longer move among our statesmen, THE INFLUENCE
OF HIS GREAT NAME." Again he says: I'le object of this'
association is to aid in giving practical effect to great and essen-
tial principles. Men will be supported only as a means of
accomplishing that end. Our views of these means at this
time is exhibited in the following extract from our declaration :
'As the most efficient means now in uur power to give our
principles practical effect, we will support the re election of
Andrew Jackson as President of the United States, and the
election of Alartin Van Buren as Vice President.' "
Touching a point of veracity, I may be permitted to
place, side by side with the above, an extract from the re-
port of Mr. Wise's committee of investigation a few ses-
sions past, page 65:
Question by Mr. Wise to Mr. Kendall. Do you know whe-
ther any officers or agents of the Executive Departments have
ever formed political combinations to control th-e elections of tihe
People, and to influence the public press ? Answer by Mr. Ken-
dall. I have no knowledge ofany combinations of public officers
for the objects stated in the question, nor of any combinations
of which public officers formed a part, for any other purposes
than to promote objects of a general character, by discus-
sions of principles, WITHOUT REGARD TO MEN."
And here, I am fully sure, as will more clearly appear
from the sequel, I may add to the foregoing charge, that
Amos Kendall is also the magical manufacturer of little
men into BIG ONES, and that he is the aid-de-camp of two
Presidents (if they were not his puppets) in demolishing
the great works of nature, of art, and of civilization. It
may be superfluous, also, here to suggest to the public
mind whether the electioneering practised by Mr. Kendall
as the genius and prompter of the Central Hickory Club
has not probably been, and continues to be, practised by
him as the great head of the Post Office Department,
which affords him all the facilities he could desire to
achieve such designs; and if the concealments practised
by him, on oath before an investigating committee, would
not likely be practised by him in reply to a call of the Se-
nate, though made through the President himselfI
3d. i -have charged Mr. Kendall with heading A CON-
SPIRACY AGAINST THE UNITED STATES BANK, and against
STATE CORPORATIONS, manufacturing or banking; to the
latter of which he had nearly succeeded in giving the death
blow at the same time he overthrew the former by the re-
moval of the deposits, having tempted these to receive the
deposits with the expectation of hastening their downfall
by the deleterious bait. In support of this charge, I have
recited many evidences in the publications referred to by
him. I will here repeat a passage or two, in point, from
that magniloquent address of his at the Hickory Club festi-
val got up at the meeting of Congress the 5th of Decem-
ber, 1832, to prepossess and to impregnate the National
Legislature with Hickory Club principles. He said :
"It is acknowledged by all, that the science of government
is in its infancy." In ail civilized as well as barbarous coun-
tries, a few rich and intelligent men have built up nobility sys-
tems." "The United States have their young NOBILITY SYSTEM.
Its head is the Bank of the United States ; its right arm a pro-
tecting taiif'and manufacturing monopolies ; its left, grow-
ing State debts and State incorporations. The Veto of our
illustrious President, so triumphantly sustained by the People,
has bruised the head of the young serpent. Be it our duty and
that of the People to see that it never recovers from the blow.
The manufacturing monopolies are, if possible, a GREATER
CURSE. It is an error to say their evils fall exclusively upon
the SOUTH. They do more injury to the People of the States
where they are located THAN TO ANY OTHERS."
During the interval between this time and the removal
of the deposits, this conspiracy was actively carried on by
all the devices of this daring projector of mischief. 1 will
give an instance, which is a further sample of the art of
manufacturing public sentiment here for distribution and
adoption throughout the country, by strategy. It is an ex-
tract from an article prepared by the Kendall faction in this
city, and sent to Cincinnati for publication in the Republi-
can, in August, 1833, viz.
The great struggle between the democracy of the nation
and the aristocracy of the United Slates Bank monopoly wi:l
be decided at the ensuing session of Congress ; and serious ap-


prehensions are entertained, that, if the deposits are not short-
ly withdrawn, the monopolists will buy up with the People's
money a sufficient number of venal members of Congress to
renew the charter, in defiance of the President's veto" We
cannot account for the mysterious delay of this important mea-
sure, in any other way than that there is something unsound in
the Cabinet." If there really be those around the person of the
Presid.'ni, who either openly or secretly oppose and embarrass
his views, the voice of the nation demands their dismissal.
The People will stand as firmly by the Chief Magistrate in such
a measures they did when lie regenerated his Cabinet in 1831."
That article, elbowing the members of the Cabinet out
of their places, or intimidating them to yield their inde-
pendence of opinion, and stimulating General Jackson to
take the responsibility," was joined at different points on
its tour of the party newspapers by accessions of similar
sentiments, from the same manufactory at Washington, to
give it timely renovation and vigor in the popular breeze.
In the New York Working-Man's Advocate," it was re-
published with its twin-brother, from which I take the fol-
lowing family features:
We are still in uncertainty with regard to the removal of
the public deposites from the Bank of the United States, and we
begin to suspect that the difficulty lies with the Secretary
of the Treasury. If it should be so, should it not prove that
General Jackson caught a Tartar,' when he appointed Mr.
Duane to the Treasury Department? We trust he will lose no
time in remrediying the evil, by making a new appointment."
"The removal of the deposits is demanded as well for the
softly of the public money, as for the purpose of clipping a
MONOPOLY," &c. &C.
4th. And when I most unexpectedly learnt that the
same wicked head which had en, nlndered these systI mnitc
rivilings against all the beneficial corporate institutions of
our country was also preparing a political w.,rk proposing
to new model our systems of government and all our social
relations, or rather to .lestroy them, with a view to replace
them by the td Jack Cade and the modern Fanny Wright
system of morals and agrarianism, or living in common,
under the new appellation of Locofocoism, I did not hesi-
tate to make the charge THAT HE WAS INSIDIOUSLY ATTEMPT-
ING TO SUBVYFRT OUR PRESENT BEAUTIFUL SYSTEM OF GOV-
ERNMENT, and to lay the foundation of the reriest despo-
tism upon ea-'i', or rather to loosen all the bonds of good
order and reduce society to a state of nature. In evidence
of this, I might go back to the very corniem.cemi nt of the
Glote, started herein part under his official patronage, and
which, from beginning to end, I apprehend will be found
to favor all these revolutionary schemes, as its very motto,
which was devised by Mr. Kendall, if I mistake not, in-
.-,t;.> ain.alnyl;rt that a t"UP T nURT.Ln IS GOnvEhTOpn Ox


the sciences, education, agriculture, commerce, manufac-
tures, inventions, discoveries, or any thing else in the vast
catalogue of human and social comforts which are beyond
the grasp of personal effort, but to leave every man to his
own solitary and individual resources to accomplish what he
can, without legal aid, by authorizing acchcsion and union
of strength in any way, only pledging to vouchsate the pro-
tection ot his solitary rights from neighborly encroachments.
And do I not recognize this sentiment infused into Mr.
Van Buren's first message, under the guise of that re-
markable declaration of his, made as if to repel the anxious
expectations with which the whole Union looked to the
called Congress for relief from the disasters of the Execu-
tive experiments in their fruits of a disordered currency,
saying in effect that die People could not reasonably look to
the Government for relief from public calamities, (as if the
affairs of the community had no connexion with the opera-
tions of the Government,) and again reiterated in more un-
equivocal terms by a formal and systematic effort to divorce
the People roim the Government in the nmtters of finance
and the regulation of the currency How far the follow-
ing extract of a letter I received from a gentleman former-
ly residing here, but now at St. Joseph's, in Florida, goes to
show the mode by which it is contemplated by the Post-
master General to reduce society to his and Fanny
Wright's glorious state of natural liberty, I am not suffi-
ciently conversant with all the details of his plans or their
modus operandi to judge:
"Pleviius to the appearance of the Democratic Herald, [of
Philadelphia,] and before any announcement of its contemplat-
ed publication was made, a friend of A. Kendall stated to one or
more gentlemen in Washington city that Kendall was in Phila-
delphia, or was shortly to go there, and that one of his objects
was to set in motion a radical agrarian journal. In case of a
defeat in the Presidential election, and Kendall being turned
out of office, he contemplated going to Philadelphia, and be-
coming editor of it himself and rallying an AGRARIAN PARTY.
He said that Kendall had then just completed a POLITICAL
WOrK, the great principle of which was, that all the burden
of stii(pii..J; the Goveinment, &c. should be laid upon those,
and ti/," 'y, who bad property above the value of $5,000.
This uninimum fixed upon, and it was expected that
this __ lding into theparty a large number of holders qf
smact)t gotts.' All above $6,000 would thus, in time, be razed
down. '""' llnount."
Hot hliese symptoms of the workings of a GREAT
CENTRAL MACHINERY here TO REVOLUTIONIZE THE
COUNTRY correspond with the repeated efforts to break down
the independence of the Judiciary, emanating from the
same Pandora's mint, I must leave to the great inquest ot
the nation and to the public press to ascertain by a proper
scrutiny hereafter, And if they will carry that inquiry as
far back as the time when the friends of the faction (for I
can no longer call it a party) rejected Mr. Crittenden's no-
mination to the Senate to fill a vacancy on the bench of the
Supreme Court, they may probably find the motive of that
rejection to be, that Gen. Jackson might have the opportu-
nity to place as many politicians of a certain stamp on the
bench as possible. It fortunately turns out, however, that
he has gained but little strength to these factious views by
his efforts in that respect, though the majority of the bench
are now of his appointment. This is a praise due not on-
ly to the incumbents individually, but to the inherent na-
ture of an INDEPENDENT JUDICIARY. Nevertheless, it would
seem that Mr. Kendall has made up his mind to carry his
family into his agrarian project, whenever he shall have
the opportunity to do so, pretty FULL-HANDED, if we may
judge from the following charge, which alone would be sut-
ficient to show off the whole sycophancy and sordid selfish-
ness f the man to say nothing of the direct and palpable
hollowness of his boasted DECLARATION of fundamental
principles!
5th. I have also said it would not be uninstructing to
the public mind, upon the deceptions of this plausible dem-
agogue, TO EXHIBIT ONE OF HIS FUNDAMENTAL PRINCIPLES
IN BOLD CONTRAST WITH HIS OFFICIAL PRACTICE. One of
the principles he has plucked from the bill of rights prefix-
ed to most of the State constitutions to decorate his decla-
rations with is, that "offices in our Government are created
for the good of the PEOPLE, and not to provide places for
the personal favorites of the CHIEF MAGISTRATE, or any
other MAN or MEN." Now, without laying any great stress
upon.the well-known fact that the practice of the late and
present Administrations has given the LIE palpable to this
impudent demagogue profession of principle, I invite the
Public to take a cursory glance at the practice of Amos
Kendall himself. When he was installed Fourth Audi-
tor, he promptly laid violent hands on the two McDaoiels,
clerks in his office, whom he turned out because they
were brothers," and family monopoly was odious in his
sight! And upon the suggestion why he did not let one
remain, he remarked that "that would have subjected him
to a charge of partiality between them !" This subterfuge
I had from his own lips. Since that time, and since the
Hickory Club "declaration of principles" above quoted,
his own course in disposing of public offices among his
personal.favorites has been a pretty commentary upon both
his former practice and his professions. In the very face
of his denunciations of family monopoly, he has contrived
to procure for his own family a pretty snug monopoly of
about ffteen thousand dollars a year. He has also appointed
to office many other personalfurorites, as a reward for their
services in making out the notorious proscriptive list of of-
ficers here, while I incurred his ill-will for exceeding his
instructions in the same affair, by including the official de-
linquencies of both parties, and thereby rendered it as of-
fensive to the PROSCHIBERS as to the PROSCHIBED.
His connexions stated in the following list, I know, from
accurate information, have been in the enjoyment of the
salaries affixed to, their names neatly ever since he has
been in the Post Office Department. Two or three others,
I am informed, have been appointed to office since; but I
am not able confidently to state them. Among them, how-
ever, are to be reckoned every degree of consanguinity and
affinity. After his inflated SELF, he has father-in-law,
brothers, brothers-in-.law, nephews, and of cousins God
knows how many.
Amos Kendall, Postmaster General $6,000
A. Kyle, sen. (his father-in-law,) 1,200
A. Kyle, jun. ( his brother-in-law,) 1,200
Samuel Kendall, jun. (his nephew,) 1,400
**** Kendall, (another nephew,) 1,200


George M. Kendall, (his brother,) 1,000
It is worthy of remark, by the bye, that Mr. Kendall
seems to entertain a particular preference that his family
shall engross the delicate trust of opening "dead letters,"
in which office he has placed several of them. I know from
his personal acknowledgments that Mr. Kendall has theo-
retical speculations, if not practical knowledge, of the
"pickings" that dead letters" afford. It is well under-
stood that it was a speculation of this sort that prompted
him to turn out the late principal incumbent of that office.
I have never known of any returns being made to the ac-
counting departments of the PROCEEDS of the dead letter
office," which must be of very considerable amount every
year; nor have I ever noticed any recommendation of the
Postmaster General to Congress to increase or improve the
accountability of that office by placing grave and trusty
heads over it, &c. It is easy to imagine what a little sleight
of hand in the openers of dead letters" might do with their
valuable contents !
Yet THIS IS THE MAN who has turned out TWO BROTHERS
to put down family monopoly, and would not spare one of
them, because he would be liable to a charge of partiality ;
THI IS THE MAN who proclaims the declaration that offices
in our Government are created for the good of the People,
and tlot to provide places for the personal favorites of the
C( .11agistrate, or any other man or men ; THIS IS THE
MAN who disposes of public offices as his own personal pro-
periy..giving them to all the members of his family, as well
as to other personal and political favorites, regardless ol
their unfitness on the one hand, while, on the other, he
turns out Revolutionary patriots and heroesof the two wars
for independence; THIS is THE MAN who is so opposed to
monopolies of all sorts, that he includes the fruits of honest
industry over 616 000 among the monopolies, indeed! ol
which he would rob the thrifty citizens to place it in sub-
Treasuries, to be distributed among paupers and vagrants
for their votes at the polls; THIS IS THE MAN who has made
repeated attacks upon the independence of the Judiciary.
and particularly of the Supreme Court-who has con-
temned and defied the iniesigating. authority of both
Houses of Congress-who has undermined the freedom
of elections, and made various attempts to enhance and en-
large the Executive powers; THIS ISTHE MAN who, in these
and various other ways, has arrayed the poor against the
rich and the rich against the poor, by enlisting the worst
of human passions in the struggle-the cupidity of pelf in
these, and in those the fear of destruction ; THIS IS THE MAN
who shrewdly calculates on the great amount of ctilt.sli.
ble materials which are d ffused through the country, and
which are receiving daily accessions from the vast and grow-
iain n rtr-itinn aofrnn rsAr no v rai n1ln L thoIm selvaJ Cn irl dfa nrptlf


without their consciousness of it, would Jteclare their agency
in applying the matches to his trains of destruction, I am
less astonished that the People do not rise in a body to de-
mand his dismissal, than 1 amin that Martin Van Buren
should retain him in his services after such manifold acts of
disorder, whereby, though this MAN-OF-ALL-WORK took
eight years to ruin General Jackson, he accomplished that
task for his successor in less than EIGHT MONTI1S.
ROBERT MAYO.
P. S. In conclusion, I might here'make other interest-
ing disclosures upon subjects not entirely disconnected
with the preceding, which would afford considerable aux-
iliary illustration of the injurious positions into which I
have been thrown, without my seeking, by the factious
associations I innocently and unconsciously fell into early
after I came to Washington, and which has been the chief
cause of that persecuting warfare waged against me by
that nefarious band of conspirators ever since: but such
a recital would encroach too much upon the columns of a
newspaper, if done with the amplitude necessary to esta-
blish, without cavil, the deductions to which they lead.
I will therefore only say in this place, that when, in pro-
cess of time, enlightened and confirmed by extended ob-
servation and experience, I perceived that I was associated
with an organized faction for deception and plunder, whose
guardian genius was that great high priest of king-craft
and magic, I lost caste with them because they had no
longer any cohesion for me. Persevering, however, as I
did upon this discovery, in my course ot exposing their
manifold sins in derogation of their official duties, the details
of which will be made known on a more appropriate occa-
sion, I was continually immolated upon the altar of faction,
as a propitiating sacrifice to appease the personal or party
vengeance of those against whose mal-practices I had of-'
fended, while those vicious practices went uncorrected;
though in every instance 1 demonstrated the existence of
wrong doing, and the firm stand I had taken upon the in-
tegrity of the public service, which I unsuccessfully endea-
vored to vind:cate under bureau officers of General Jack-
son's own appointment. Nor is this the proper place to
calculate the evils that might have been prevented by an
investigation of the internal police and the business opera-
tions of the Departments, though there can be no doubt
that, among others, it would have prevented the Swart-
wout and Price defalcations, or have insured an early de-
tection of them, if not in their incipiency, by the aid of
those records and abstracts of custom-house returns,
which would not have been feloniously discontinued, as
they were about that time in the Treasury Department.
Nor will I undertake, at this time, to institute a particular
contrast between my course of fearless exposure of official
abuses, with that timid concealment developed by the in-
vestigations of the late committee in these very cases, to
whose inquiries of certain clerks in New York and here,
some of them acknowledged they were sensible of those
defalcations while they were going on, but had carefully
avoided saying any thing about them--obviously because
they feared they would lose their places, as doubtless they
would, under the present regime ot the spoils dynasty.
The proud satisfaction with which I begin to anticipate
my full justification for the supposed contumaciousness
with which I persevered in this course, stands me in ines-
timable value above the sacrifices I continually suffered
therefore, though receiving but little sympathy from a com-
munity that seems not sufficiently to discriminate between
the injunction to be faithful to one's employers in the legi-
timate discharge of their duties, and that of being faithful
to the country in detecting her delinquent agents, in whose
acts their subordinates virtually become accessories by con-
cealment-a discrimination which I hope is in a fair way
to be better appreciated hereafter ; and if this be not law
in such cases, IT IS HIGH TIME IT WERE. R. M.

GRAND CAPITALS FOR MAY.

One hundred prizes of 1,000 dollars.
STATE OF VIRGINIA.
RICHMOND ACADEMY LOTTERY,
Class No. 3, for 1839.
To be drawn at Alexandria, Va. on Saturday, May 4, 1839.
75 No. Lottery-12 Drawn Ballots.
BRILLIANT SCHEME.


1 prize of
1 do
1 do
1 do
1 do
1 do
100 prizes of
10 do -
20 do -
84 do -


$30,000
8,000
- 4,000
- 3,000
2,500
1,017
1,000
500
300
200


Tickets only $10-Halves $5-Quarters $2 50.
Certificates of packages of25.whole tickets, $130 t-
Do do 25 half do 65
Do do 25 quarter do 32 50

The holder of the Capital will receive $30,000 nett!
VIRGINIA STATE LOTTERY,
For the benefit of the Petersburg Benevolent Mechanic Asso-
ciation-Class No. 3, for 1839.
To be drawn at Alexandria, Va. on Saturday, May 11, 1539.
75 No. Lottery-12 Drawn Ballots.
BRILLIANT SCHEME.
Capital Prize $35,291.


1 prize of


1 do
I do
I do
1 do
50 prizes of
50 do
50 do .


11,765
S 6,000
- 5,000
-3,000
- 2,500
- 1,000
250
200


&c. &c. &c. &c.
Tickets only $10-Halves $5-Quarters $2 50.
Certificates of packages of 25 whole tickets, $130
Do do 25 half de 65
Do do 25 quarter do 32 50

]- 50,000 DOLLARS .J
ALEXANDRIA LOTTERY,
Class No. 3, for 1839.
To be drawn in Alexandria, D. C. on Saturday, May 18, 1839.
78 No. Lottery-13 Drawn Ballots.
GRAND CAPITALS.
1 capital prize of $50,000
1 prize of 20,000
1 do 10,000
2 prizes of 5,000
2 do 2,477
50 do 1,000
50 do -300
50 do 250
65 do 200
&c. &c. &c.
rickets only $10-Halves $5-Quarters $2 50.
Certificates of packages of 26 whole tickets, $140
Do. do 26 half do 70
Do do 26 quarter do 35

$40,000-$12,000!
FOURTEEN DRAWN BALLOTS.
VIRGINIA STATE LOTTERY,
For Endowing the Leesburg Academy, and for other purposes.
Class No. 3, for 1839.
To be drawn at Alexandria, Va. on Saturday, May 25, 1839.
78 No. Lottery-14 Drawn Baillois.
GRAND SCHEME.
Capital Prize $40,000.
1 prize of 12,000
1 do 6,000
1 do 5,000
1 do 3,"10U
1 do 2,500
1 do 2,000
1 do 1,769
2 prizes of 1,250
2 do 1.210
20 do 1,000
20 do 500
20 do 400
40 do 300
50 do 200
100 do 150
&c. &c. &c.
Ticket. only $S0--Halves $5-Q.irl.'r rs $2 50.
Certificates of packages of 26 whole tickets $130
Do do 26 half do 65
Do do 26 quarter do 32 50

Orders for Tickets and Shares, or Certificates of Packages,
in the above magnificent schemes, will receive the most prompt
attention, and an official account of each drawing sent imme-
diately after it is over to all who order from us. Address
D. S. GREGORY & CO. Maniger-,


LAND AGENCY, ST. ?LOUIS, MISSOURI,.-
The subscriber has established himself in St. Louis,-Mo.
where he will a ted to the purchase and ale of real estate, en-
ter Government lands for persons residing in the East, in either
the State of Illinois or Missouri, pay taxes on land, buy, sell, or
take ihe agency for military bounty lands in Illinois. His
knowledge of the various canal and railroad routes in the State
of Ililinois peculiarly fits him to be useful in making invest-
ments for emigrants or capitalists in that State.
ap 26 THOSE. F. PURCELL.
REFERENCES.
Walter Smith, Georgetown, D. C.
Clement Cox,
Chas. J. Nourse, Washington.
Win. Schley, Baltimore.
Orphans' Court, April 23, 1839.
District of Columbia, HWashington county, to wit:
O N application, it is ordered that Benjamin K. Morsell be
appointed administratoron the estate of Sarah McDowell,
late of Washington county aforesaid, deceased, unless cause to
the contrary ie shown on or bibre the fourth Tuesday in May
next: Provided, Notice of this order be published in .the
Globe and Intelligencer newspapers of this city once a week
for three weeks prior to said fourth Tuesday in May next.
Test : ED. N. ROACH,
ap 26-w3w Register of Wills for said county.
HEADQUARTERS FOR PRIZES
R FRAN CE'S OLD ESTABLISHED PRIZE
OFifICE, Washington city.
5 17 49 $10,000, sold April 15, and the cash paid at sight.

Drawn Numbers of Alexandria Lottery, Class
No. 2 for S139.


40 72 5 33 56 35 50
Whole ticket Nos. 7
37
5


31 11 6 37 7
72-$2,500
72- 1,000
56- 750


Sold at R. FRANCE'S Office.
Also, was sold at his office, in the Maryland Lottery, Nos.
7 14 67, whole ticket, $1,000.
O If you want PRIZES send your orders to R. FRANCE
for tickets in the f.llomin splendid schemes :
5 50,000 Dollars!
ALEXANDRIA LOTTERY,
CLASS NO. 3 FOR 1839,
To be drawn at Alexandria, D. C. on Saturday, 18th May, 1839.
78 No. Lottery- 13 Drawn Ballots.
GRAND CAPITALS.
Capital Prize, 50,000 Dollars.
I prize of $20,000
I do 10,000
2 prizes of 5,000
2 do 4,477
50 do 1,000
50 do 300
50 do 250
65 do 200, &c.
Tickets only $10-Halves $5-Quarters $2 50.
Certificates of packages of 26 whole tickets $410 00
)o do 26 half do 70 00
Do do 26 quarter do 35 00

$40,000-$12 000.
14 DRAWN BALLOTS.
VIRGINIA STATE LOTTERY,
For endowing die Leesburg Academy, and for other purposes.
CLASS No. 3, FOR 1839.
To be drawn at Alexandria, Va. on Saturday, May 25, 1839.
78 No. Lottery-14 Drawn Ballots.
GRAND SCHEME.
Capital Prize, 40,000 Dollars.
1 prize of $12,000
I do 6,000
I do 5,000
1 do .. 3,000
I do 2,500
1 do 2,000
I do 1,769
2 prizes of 1,250
2 do 1,2i 0
20 do 1,000
20 do 500
20 do 400
40 do 300
50 do 200
100 do 150, &c.
Tickets only $10, Halves $5, Quarters $2 50.
Certificates of packages of 26 whole tickets $130 00
Do do 26 half do 65 00
Do do 26 quarter do 32 50
I- Orders for Tickets and Shares or Certificates of
Packages in the above magnificent schemes will receive the
most prompt attention, and an official account of each drawing
sent immediately after it is over to all who order from
R. FRANCE,
ap 23-2aw3w Washington.
1- Persons holding Prize Tickets in any Lottery under the
management of D. S. Gregory & Co. can get them cashed or
renewed at R. FRANCE'S Office.
T O SEMINARI ES.-Wanted, situation as instruct-
Sress in Music and the French language, by a lady who
has been several years engaged in teaching those branches of
education in a Northern city. Satisfactory reference will be
given. Apply to DANIEL BATES, Esq., North Market street,
Boston, Massachusetts. ap ll-3taw2w
f TO PARENTS AND TEACHERS.-At a meet-
1 ing on Education in the Hall of Representatives" in
Washirngton, held December 13, the fi.llowing resolution was
adopted :
Resolved, That this meeting consider the School Book call-
ed "Town's Spelling Book" an original work of great im-
portance, as it teaches the child the meaning of words, and
at the same time their spelling is learned ; and that we do
strongly recommend its use in all our schools.
Published and for sale by the American Common School
Union," 128 Pulton street, N. Y. and for sale at the Book-
stores generally. dec 17-c&d3nmo
OR SALE OR RENT.-I will sell or rent the new
three-story brick House I have recently erected at Har-
per's Ferry, Va. This property is situated within a few yards
of the Depot of the Baltimore and Ohio Railroad, where it con-
nects with the Winchester and Petersburg Railroad, and imme-
diately on the proposed route of the former to the West. It is
very happily situated for a Hotel, and finished accordingly, hav-
ing fourteen rooms, well furnished and comfortably arranged.
Further particulars are deemed needless, as an applicant would
wish to view the premises for himself.
JAMES FOLEY,
ap 8-3taw3w (Baltimore Patriot) Harper's Ferry.
E-ELT, imported.-This conqueror of more than '300
Racehorses in England, winner of $15,000, winner of more
cups in one season than is recollected to have been done by
any other horse, and lost in all his racing career only four
races, will make this season at my stables, half way between
Snicker's Ferry and Berryville, in Clarke county, Virginia, at
the sifme price as last year-$50 dollars the season, and $75
insurance. Part and course-bred mares will be served at $3't
the season, and $50 insurance. Gentle nen wishing fill in-
formation about this celebrated foreigner will be furnished with
a handbill if they will write me their address in a letter di-
rected to Berryville, Clarke county, Virginia. As Felt will
leave hIere after this year, there is no probability that this
country will ever have another opportunity of breeding from
this capital English racehorse.
ap 2-w3w&dtd JOSIAH WM. WARE.
In St. Mary's County Court, sitting as a Court of
Equity.
James J. Gough, trustee of Robert McK. Hammett,
vs.
Robert McK. Hammett and George Hammett.
T HE BILL in this cause states that on the 12th day of
March, 1838, Robert McKelvie Hammett, one of the de-
fendants, became a petitioner for the benefit of the insolvent laws
of Maryland, and that the complainant wes appointed his per-
manent trustee ; that on the schedule of the property given in
by the insolvent were thriie tracts o.f land, one called Mill Pond,
one called Stiles's Chance, and the other culled Bellwood; that
prior to the said R.,hert McKelvie's said petition, he, being large-
ly indebted to di.ers persons and beyond his means of payment,
to wit, on the 22d of February, 1838, did, by deed of bargain
and sale, convey to one George Hammett, of the city of New
Orleans, in the State of Louisiana, in fee, the said tracts of land,
which said tracts of land were so conveyed without fill and vae,-
able consideration, and to protect them from all li:,lililty for the
debts of the said Robert McKelvie. The bill prays that the said


defendants be required to declare on oath, whether any, and, if
any, what consideration was given by the said George Hammett
to the said Robert Mci.elvie Hammett for the said tracts of
land. The bill further prays that the said deed be cancelled,
and that thle same be sold subject to the payment of said Robert
McKelvie's debts. It is'therefore ordered, this 20th day of
April, 1839, that George Hammett be and appear in this Court
on or before the first Monday of August nextrand put in his
answer, on oath, to the said bill, and in default thereof that said
bill be taken pro eonfesso against him, provided a copy of this
order shall be inserted in some newspaper published in the city
of Washington, once a week for three successive months before
the first MNundav in August next.
C. DORIsEY.
True copy. JO. HARRIS,
e0 t .T.CL Q .. 1-...tv ...


IRANCIS C. MOORE, LLOYD MORTON,
SE'TH C. SHERMAN, illinois Land and
General Agency.-MOORE, MORTON & CO. continue
the agency office of John Tillson, jr. and Tillson, Moore & Co.
at Q, incy, Adams county, Illinois. They offer their services
to the Public in the transaction of any business connected with
lands in Illinois, such as paying taxes, recording title papers,
redeeming lands sold at tax sales, buying and selling on com-
mission, investigating titles, &c. Long experience and the va-
rious sources of information which have been accumulating in
their office since the first organization of the State Government,
afford them every requisite facility to execute orders accurate-
ly and without delay.
They also attend to the collection of notes and merchants'
accounts : their business connexions in the Eastern cities will
enable them to remit promptly and on favorable terms.
REFERENCES.
John Tillson, jr. Agent of the Illinois Land Company, Quin.
cy, Illinois.
Hon. Nehemiah Eastman, Farmington, N. H.
Dr. Benjamin Shurtleff, Boston, Massachusetts.
Josiah Marshall, Esq. do do
Southworth Shaw, jr. Esq. do do
Joseph D. Beers, Esq. New York city.
Moses Allen, Esq. do
Messrs. Nevins & Townsend, do
Stephen B. Munn, Esq. do
Samuel Wiggins, Esq. Cincinnati, Ohio.
Messis. J. & J. Townsend, Albany, New York.
George B. Holmes, Esq. Providence, Rhode Island.
Hezekiah H. Reed, Esq. Montpelier, Vermont.
Nathan B. Haswell, Esq. Burlington, Vermont.
Arneas Morison, Esq. New Haven, Connecticut.
Romulus Riggs, Esq. Philadelphia, Pennsylvania.
Lemuel Lamhb, Esq. do do
Samuel Harden, Esq. Baltimore, Maryland.
Messrs. Tiffany, Duvall& Co. do do
Messrs. S. L. Fowler & Brothers, do
Richard Smith, Esq. Raleigh, North Carolina.
Messis. J. B. Danforth & Co. Louisville, Kentucky.
Wilson P. Hunt, Esq. St. Louis, Missouri.
Messrs. Van Phul & McGill do do
Messrs. C. J. Fowler & Co. Washington City.
His Excellency Thomas Carlin, Governor of the State of
Illinois.
John D. Whitesides, Esq. Treasurer of the State of Illinois,
Springfield.
Levi Davis, Esq. Auditor of the Public Accounts, Springfield,
Illinois.
Hon. Richard M. Young, United States Senator, Quincy,
Illinois.
Thomas Mather, Esq. President of the State Bank of Illi-
nois, Springfield. ap 16-cp6m


SH iRM vN & CHAMBERS,
Attorleys at Law,
MOBILE, ALABAMA.
CHARLES E. SHERMAN. ?
JOHN A. CHAMBERS. mar


S26-cply


LAW PAK'ITN ER-1.IP.
PEYTON, YERGERS & PIECE.F
Balie Peyton, George S. Yerger,
Thomas N. Pierce, Jacob Yerger,
At New Orleans. At Vicksburg, Miss.
BUSINESS in either the State of Louisiana or State of Mis-
sissippi entrusted to their care will be promptly and strictly at-
tended to. sept 17-ly
THOMAS H. HAGLNER,
A TTORNE Y A T LA W, TALLAHASSEE, FLORIDA.
Business in the Territory of Florida entrusted to his care
will be promptly and strictly attended to.
REFERENCES-
Reverdy Johnson, Esq. Baltimore.
Shepherd C. Leakin, Esq. do.
Messrs. Wim. Davidson & Son, Philadelphia.
Caleb Cope & Co. do.
Thomas Elmes & Son de.
Siter, Price & Co. do.
Benj. F. Butler, Esq. District Attorney, New York.
Hon. Garrett D. Wall, New Jersey.
nov 17-d6m
JAMES )'I)ONN iE L,
Attorney at Law, GRAY, MAINE.
Refer to the Hon. John Anderson, of Portland.
J. O'D. will practise in the courts in Cumberland and Ox-
ford counties, and attend to the collection of demand in all parts
of the State. mas 28-eolm
JEFFERSON COLLEGE, (CANONSBURG,)
PENNSYLVANIA.

CANONSBURG, APRIL 1, 1839.
THE Winter session of JEFFERSeN COLLEGE of this place
closed during the past week, with much satisfaction to
all concerned. The collegiate societies had their usual debates,
and in their compositions did credit to themselves and to the
institution. There are few, if any, public exhibitions more truly
interesting than is that of the students at the termination ofa
session ; looking over the young and ardent throng, and reflect-
ing that from these, and such as these, are to come the future
divines, statesmen, physicians, lawyers, and legislators, magis-
trates, and diplomatists of our country. We cannot say (as the
history of the United States would contradict the assertion) that
every eminent man must issue from a classical seminary, but as
a general rule such must be the case.
: There have been some circumstances peculiar to Jefferson
College of Canonsburg, which endow its history with great in-
terest. It is due to the memory of the Rev. John McMillan to
regard him as the first founder of a classical school on the do-
main of the United States westward of the Appalachian Moun-
tains. This school, first opened at his own house, about three
miles from the village, was the incipient step to the formation
of an academy, which was placed in Canonsburg, and charter-
ed as a college in 1802.
The original school was founded as early, if not sooner than
1785, and aboutA1791 the academy was in successful operation.
Now, after an uninterrupted existence, in its three stages, of
upwards of half a century, this seat of the muses continues to
flourish as a seat of classic learning.
The two collegiate societies, the Philo and Franklin, possess
each well-selected libraries, amounting, in the aggregate, to
upwards of three thousand five hundred volumes.
The lyceum, connected with the college, possesses a valuable
museum, placed in an airy, well-lighted, and spacious room.
To numerous objects of natural history are added, in this col-
lection, some objects of great interest, transmitted to the college
by one or more of its graduates from Singapore and other parts
of Southern Asia. These curiosities, consisting of numerous
specimens of natural history, dress, domestic utensils, coins,
and books in the Chinese and other languages, throw great light
on the manners, habits, and history of those regions, as well as
upon their organic productions.
Though there is nothing either very grand, sublime, or terri-
ble in the scenery around Canonsburg, its boldly-broken sur-
face, and dry and elastic air, render the whole adjacent country
peculiarly salubrious. The soil being in a high degree produc-
tive, and the inhabitants industrious, secure an abundant and
varied supply of wholesome food, at mode) ate prices.
Strata of bituminous coal, of the best quality, seem to under-
lay every hill around the borough, and we might assert that it
is the spot on earth where any seminary of education was ever
established, where fuel was the most easily procured and at the
lowest price. This excellent coal costs, when delivered the
consumer, at his own house or room, about at a mean of 3i cents
per bushel, or $1 30 per chaldron.
Southward of the borough, and only separated from it by
Chartiers creek, extends a very valuable farm of upwards of
two hundred acres, belonging to the college, and on which are
buildings containing convenient lodging rooms, and other facili-
ties for reducing the expenses and promoting the health of the
students who choose to engage in manual labor.
Board may be had in the college commons, in private fami-
lies, either in or near the borough, on the farm, or in associa-
tions of the students themselves, and at prices varying from two
dollars down to one dollar twelve and a half cents per week.
Washing three dollars per session.
College expenses $25 per annum, including tuition, fuel,
janitor's services, library, and all other contingent expenses.
If we include even vacations with tuition, boarding, fuel, wash-
ing, and ordinary contingencies, the aggregate annual expenses
of a student of Jefferson College ought not to exceed one hun-
dred and thirty dollars, and, with due economy, may be reduced
to one hundred dollars. ap lo--ptlstnay
Ot ( KVIlLL1I MALE ACLADEMY.-The recent
SBU careful examination of the pupils of this Institution ex-
hibited the most satisfactory evidence of their accurate and
thorough acquaintance, according to the respective progress of
each, with the classics, mathematics, and al' other branches of
study, and reflected the highest credit on the teachers, (Messrs.
Neely, Nourse, and Braddock,) for ability, fidelity, and suc-
cess. The Trustees can confidently recommend this Acaihdemy
to the liberal patronage of'the Public for its healthy location,
reasonable terms of boarding and tuition, and for the certainly
of sound and accurate instruction in a full course ol liberal ed-
ucation. Strict vigilance is exercised over the morals of the
pupils.
Boarding can be had with the Principal, and .other genteel
families, (every thing fundd) for $100; tuition in the Classics,
3Matrlietn, ic, &c. n.ti exceeding $25; and all English branches
not excr.eding $10 to $14 per annum. The business of the In-
stitution will be resumed on the 8th inst.
IREERENCES : Col. M. Nourse and Dr. P. Bradlev, Wash-
ington; Wm. Laird, Esq. Georgetown; Hon. Geo. C. Wash-
ingtoi, Dr. Stephen N. C. White, Montgomery; Alfred Belt,
Erl. Loudoun, Va.; Mr. Alexander Robinson, J,-ferson, Va.
THOSE. F. W. VINSON,