Swartwout–Hoyt scandal

[2] Nine years later, Swartwout left office at the expiration of his term in 1838, retaining $201,096.40 with which to pay any pending claims that might be brought against him.

After he left the country, or perhaps before, his account was "adjusted" by a subordinate and possibly by his successor, through the instigation of President Martin Van Buren.

[5] Swartwout forfeited his personal property to meet the deficit and returned to the United States in 1841 after federal officials assured him that they would not prosecute him.

[6] President Martin Van Buren then appointed Jesse Hoyt to replace Swartwout and to take corrective measures to prevent any future problems in the Collector's office.

"[10] President John Tyler appointed a special three-person committee, headed by Senator George Poindexter of Mississippi, to investigate the allegations of fraud and embezzlement in the Collector's Office.