Samuel Swartwout (November 17, 1783 – November 21, 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 during his tenure as Collector of the Port of New York. Early life Swartwout was born in Poughkeepsie, 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 and Brigadier General Robert Swartwout, Samuel was a close ally of Aaron 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. Career Swartwout was an active participant in Burr's venture in the West and in the conspiracy trial that resulted from it. 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 of New Orleans in November, Swartwout was one of four Burr allies he arrested for misprision of treason and sent to Washington, D.C. for trial. In February, after a hearing, Swartwout and the others were released. He then continued to Richmond 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. During the War of 1812, Swartwout served as the captain of a corps of light infantry known as the Iron Grays. Collector of Customs Swartwout's close association with Andrew Jackson, and his support of Jackson in the presidential 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 the Federal government of the United States. Swartwout's appointment by Jackson was strongly opposed by Jackson's Secretary of State Martin Van Buren. The recess appointment was upheld by the United 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