To Benjamin Lincoln
June 27 1792.
I have before me your letter of the 6th instant. I refer you to the 45th Section of the Act, commonly called the Excise law,1 where you will find a penalty of five hundred Dollars, for making use of untrue certificates. This Section would be applicable in the case you state, as the certificate accompanying the Rum must be deemed untrue relatively to the article.
I am of opinion that, though there may be a hardship in the case, you cannot dispense with the duty on the Coffee upon re-importation.
With great consideration, I am, Sir,
Benjamin Lincoln Esqr.
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, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives.
1. “An Act repealing, after the last day of June next, the duties heretofore laid upon Distilled Spirits imported from abroad, and laying others in their stead; and also upon Spirits distilled within the United States, and for appropriating the same” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 199–214 [March 3, 1791]).