To Sharp Delany
Treasury Department October 10th 1792
If a vessel bound to a foreign port, is by distress of weather, compelled to put into any port of the united States, where upon due examination such vessel is found to be unfit to proceed on her voyage, so as to render the transferring of her cargo to another vessel necessary, I am of opinion, that the Tonnage duty is not to be demanded. But an entry must be made of the cargo and the duties paid or secured, and the proceedings for drawing back the duties must be as in other cases of reexportation.
I am Sir Your obedt Servant
Sharp Delany Esqr
LS, Bureau of Customs, Philadelphia; copy, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives; copy, RG 56, Letters to the Collector at Philadelphia, National Archives.