SIGNED Ltr Samuel D. Ingham Jackson’s Treasury Sec'y & embezzler Samuel Swartout For Sale

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SIGNED Ltr Samuel D. Ingham Jackson’s Treasury Sec'y & embezzler Samuel Swartout:
$149.00

This is an outstanding historical item: an official U.S. Treasury Department letter dated November 11, 1830, signed by Andrew Jackson's Secretary of the Treasury Samuel D. Ingham AND Samuel Swartout, who infamously embezzled more than $1 million in customs monies during his term as Collector of the Port of New York. The letter was signed by both Ingham and Swartout during their terms of office and in their official capacities as Treasury Secretary and Collector of Customs, respectively.

The letter is a preprinted form, filled in and signed by Ingham and Swartout. It grants James L. Brandon permission to enter two cases of merchandise imported from Liverpool on the Ship Hamilton. The form is on a single sheet of paper measuring about 15 3/4" x 9 7/8", folded in half to make four pages (sides), each measuring about 7 7/8" x 9 7/8". The printing and handwritten portions are all on the first page, while filing information is written on the last page. The middle pages are blank.

The letter is in nice condition, with the first page suitable for framing. There is some foxing or discoloration on and around the vertical center fold. Horizontal fold marks are visible on the last page. There is an ink blot on the last page (shown in photo), which appears to be contemporary with the document's filing. The bottom edge of the last page has two small chips missing, which do not affect the text.

Samuel Delucenna Ingham (1779 – 1860) was a state legislator, judge, U.S. Representative and served as U.S. Treasury Secretary under President Andrew Jackson. Elected to Congress in 1822, he served in the House of Representatives until 1829, including as chair of the Committee on Pensions and Revolutionary War Claims and chair of the House Committee on the Post Office and Post Roads. In 1824, Ingham incurred the personal enmity of John Quincy Adams through the publication of a pamphlet attacking Adams’ life and character and painting Adams as a monarchist. Ingham's tract is believed to have had great influence in the presidential campaign of 1828. While in office as ninth Secretary of the Treasury from 1829 to 1831, Ingham became involved in the so-called Petticoat War over the social ostracization of Peggy O'Neale, the second wife of Secretary of War John Eaton. Eaton ultimately challenged Ingham to a duel, but Ingham declined to duel, and fled to Bucks County, Pennsylvania, likely saving his own life.

Samuel Swartwout (1783 – 1856) was an American soldier, merchant, speculator, and politician. He is best known for his role in the Swartwout-Hoyt scandal, in which he was alleged to have embezzled $1,222,705.09 ($35 million in 2023 dollars) during his tenure as Collector of the Port of New York. Swartwout's close association with Andrew Jackson, and his support of Jackson in the presidential election of 1828, led to his appointment by Jackson to the Collector's position on April 25, 1829. At the time, the collection of customs in New York was one of the federal government's largest sources of income.

The embezzlement allegations surfaced after Swartout's term as Collector expired, based on an investigation instigated by Martin Van Buren. Following judicial proceedings, Swartout owed the United States $181,127.77. He forfeited his personal property to pay that amount, and returned to the United States in 1841 after federal officials assured him that they would not prosecute

Our father was a bibliophile who collected rare books, letters, and ephemera for more than 60 years. For now and into the foreseeable future, we will be listing rare paper items from his estate.

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