To Sharp Delany1
Treasury Department [February, 1791]
I have considered the case of the two vessels belonging to the port of Philadelphia which have arrived at the capes of Delaware.
The law does not authorize the receiving in any custom house, reports and entries of vessels that are not within the district to which it appertains.2 The Only method therefore, as it appears to me, by which the owners can effect an entry in this or any other case is to apply to the Custom house, within the limits of which the vessels are.
I am, Sir, Your Obedt Servant
Sharp Delany Esquire
Copy, RG 56, Letters to the Collector at Philadelphia, National Archives; copy, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives.
2. For the regulations governing the reports and declarations required of ship captains upon entry into a port, see Section 16 of “An Act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 158–59 [August 4, 1790]).