Samuel Swartwout (November 17, 1783 – November 21, 1856) was an American soldier, merchant, speculator, and politician. He is best known for his role in theSwartwout-Hoyt scandal, in which he was alleged to haveembezzled $1,222,705.09 ($36.1 million in 2024) during his tenure asCollector of the Port of New York.

Swartwout was born inPoughkeepsie,Dutchess County, New York on November 17, 1783. He was one of seven children born to Abraham Swartwout (1743–1799) and Maria (née North) Swartwout.

Along with his brothers John Swartwout and Brigadier GeneralRobert Swartwout, Samuel was a close ally ofAaron Burr in his early career in New York State politics. He remained close to Burr throughout the latter's life, and was his traveling companion on several long trips.^[1]

Swartwout was an active participant in Burr's venture in the West and in theconspiracy trial that resulted from it. According to historianThomas Perkins Abernethy, "Several members of the Swartwout family were important figures in the conspiracy. They proved unwavering friends through Burr's adversity."^[2] In October 1806, he met with Gen.James Wilkinson at the Sabine front, where he delivered the cipher correspondence which was later altered by Wilkinson and presented as evidence in the conspiracy trial. After Wilkinson took command ofNew Orleans in November, Swartwout was one of four Burr allies he arrested formisprision of treason and sent toWashington, D.C. for trial. In February, after a hearing, Swartwout and the others were released. He then continued toRichmond to attend Burr's trial, where he was a key witness in the indictment hearing. While in Richmond, Swartwout challenged Wilkinson to a duel, but the challenge was declined.^[3]

During theWar of 1812, Swartwout served as the captain of a corps of light infantry known as the Iron Grays.^[4]

Swartwout's close association withAndrew Jackson, and his support of Jackson in thepresidential election of 1828, led to his appointment by Jackson on April 25, 1829, to the position of Collector of Customs for the Port of New York. This position had great importance, as the collection of customs in New York was one of the largest sources of income for theUnited States federal government. Swartwout's appointment by Jackson was strongly opposed by Jackson'sSecretary of StateMartin Van Buren. Therecess appointment was upheld by theUnited States Senate on March 29, 1830, giving Swartwout a full term of four years. Before the expiration of his term, he was re-appointed by President Jackson for another term of four years, ending on March 29, 1838.^[5]

As Collector, he openly aided the Texans in their struggle for independence fromMexico. He held meetings in New York whereStephen F. Austin,Branch Tanner Archer, andWilliam H. Wharton appeared in quest of funds and supplies. He also sent provisions toTexas at his own expense and saved the two-shipTexas Navy from a consignment sale by paying for repairs to the vessels.

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. He then went to England to raise money on his coal property before ensuring that his account at the customhouse was closed. After he left the country, or perhaps before, his account was "adjusted" by a subordinate and possibly by his successor, through the instigation of PresidentMartin Van Buren.

It was then alleged that Swartwout had embezzled $1,225,705.69 and fled.^[4] One of his assistants was indicted in 1841 for embezzling $609,525.71 of this sum, and, according to Swartwout's trustee, a federal court further reduced the amount by $435,052.21, leaving $181,127.77 as the amount Swartwout owed. He forfeited his personal property to pay the deficit, and returned to the United States in 1841 after federal officials assured him that they would not prosecute him.^[6]

In December 1814,^[7] he married Alice Ann Cooper (1789–1874),^[5] and they had two children.

Swartwout died in New York City on November 21, 1856. He was buried atTrinity Church Cemetery in Manhattan.

Swartwout, Texas, now a ghosttown, was named after him for his role as supporter of early Texas colonists.^[8]

It is believed that Swartwout's story is the origin of the term "Swartwouted out", which has since come to define the embezzlement of a large sum of money from the United States government and subsequent escape to a foreign nation to escape punishment.^[9]

• Abernethy, Thomas Perkins (1954).The Burr Conspiracy. New York: Oxford University Press.LCCN 54006907.OCLC 710644.

• Biography on Swarthout family history site
• Samuel Swartwout atFind a Grave

• 1783 births
• 1856 deaths
• Collectors of the Port of New York
• Politicians from Poughkeepsie, New York
• Politicians from New York City
• Businesspeople from Poughkeepsie, New York
• Burials at Trinity Church Cemetery
• 19th-century American businesspeople
• Aaron Burr's 1806 Mississippi River expedition

• Articles with short description
• Short description matches Wikidata