Description:

Alexander Hamilton DS Re: Paying Tonnage and Other Duties on Vessels

4pp, measuring 7.25" x 9.5", New York, dated October 20, 1789. Signed "A Hamilton/Secy of the Treasury" and addressed to Stephen Smith Esq., Collector of the Customs for the Port of Machias. A copy of a letter marked "Circular" and written in another hand, in which Hamilton communicates updated practices on taxing vessels. Reading in part:

"On reflection I have concluded to substitute the form herewith transmitted for the monthly returns required in mine of the 2d October instant, as less troublesome than the one there proposed: But I still mean that the quarterly returns should be conformable to the model already furnished. I shall expect as soon as may be a return of all the past, according to that model up to the last of September inclusively…A doubt has been expressed by some collectors, whether vessels are liable to pay Tonnage at each entry. On this point the opinion of Counsel has been taken in conformity to which it is my duty to inform you that the Tonnage duty must be paid. In cases where it is necessary for a vessel to make an entry, unless such cases are otherwise specifically provided for by Law…whether Duties on articles of the manufacture of America exported to foreign parts for the purpose of sale, and again imported for want of Market, or any other cause, are liable to the same Duties as foreign goods of the same kind. Notwithstanding this case has probably not been in the contemplation of Congress, and may bear hard in some Instances on Individuals, the act does not admit of an Exemption of the Duties, and of course 'till legislative relief can be obtained the officers of the custom must govern themselves accordingly…" The document has flattened mail folds and creases. Light uneven toning throughout. Uneven edges with a small amount of paper loss, resulting in a loss of some text. Boldly signed. The document is accompanied by a docketing sheet.

Alexander Hamilton served as the first U.S. Secretary of the Treasury from 1789 to 1795, having been appointed by George Washington on September 11, 1789. During his tenure, Hamilton helped establish the U.S. Mint and the National Bank, and established the Act Laying Duties on Imports six months after this letter was written. He believed that, in order to promote manufacturing in the U.S., imported goods should be made more expensive, which would force Americans to buy American products.

This item comes with a Certificate from John Reznikoff, a premier authenticator for both major 3rd party authentication services, PSA and JSA (James Spence Authentications), as well as numerous auction houses.

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