To Benjamin Lincoln
January 19th: 1790.
I am favored with your letter of the 16th. of last month;1 which I would have replied to sooner if my time had not been engrossed of late in preparing business for the consideration of the Legislature.
The case of Mr. Jefferies2 (as stated by himself) appears a hard one; but I take the Construction of the law to include the Articles you mention; and there is no authority in any of the Executive Officers to dispense with it.
I am Sir, with sentiments of esteem Your obedt. Humble servt.
Benjn. Lincoln Esqr.
Collector of the Customs for the ports of Boston and Charleston
L[S], RG 36, Collector of Customs at Boston, Letters from the Treasury, 1789–1807, Vol. 4, National Archives; copy, RG 56, Letters to the Collector at Boston, National Archives; copy, Letters to Collectors at Small Ports, “Set G,” National Archives.
1. Letter not found.
2. H is probably referring to Peter Jeffry or Jeffrey, a Boston merchant located on Tremont Street.