From Joseph Whipple
Portsmouth [New Hampshire] July 26, 1791. Describes the case of “the Brig Polly Wentworth R. Miller Master,” which arrived from France on October 1, 1790. States that “a quantity of plaister of Paris which is exempted from duty was inserted in the Manifest,” but that the manifest did not include “a quantity of Bur Stone.” Points out that Miller did not appear “to be acquainted with the exemption of duty on Plaister of Paris & could not therefore … have any intention to conceal the Bur Stone.”
LS, RG 36, Collector of Customs at Portsmouth, Letters Sent, 1790–1791, Vol. 2, National Archives; copy, RG 56, Letters from the Collector at Portsmouth, National Archives.