From Sharp Delany
Philada. 4th May 1790
I have provided some stores and am finishing another, which I think will be sufficient for the Custom house, and as soon as completed will give you the necessary return.
I always thought the Law did not expressly give you the power of fixing Revenue boats1 but as such was necessary and mentioned in the Collection Law.2 The Superintendance vested in you I imagined would warrant the measure. As to me I had no other motive but the safety of the Revenue for as to the appointments given to me as Collector, it is among the least desireable parts of my Duty—at least one of the most so. Our Importations are very considerable this Spring.
I am Sir with great Respect Your most hble Servt
LC, Copies of Letters to the Secretary, 1789–1790, Bureau of Customs, Philadelphia.
2. “An Act to regulate the Collection of the Duties imposed by law on the tonnage of ships or vessels, and on goods, wares and merchandises imported into the United States” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 29–49 [July 31, 1789]).