From Benjamin Lincoln1
[Boston, January 8, 1794] “By the 61st: Section of the Act intit⟨led⟩ ‘to provide more effectually for the collection of duties &c’2 … it is necessary that the importer should be the exporter to intitle him to the suspension of his bond. A practice is now crept into Existance which creates a vast deal of confusion & delay in doing the business in this office for most of the importers come & say that they are the exporter when in fact we have reason to believe that they are not.… I wish to Ask Whether the importer can with propriety tender himself as the exporter.…”
LC, Massachusetts Historical Society, Boston.
1. Although the letter book gives the “Commissioner of the Treasury” as the addressee, both the topic of the letter and H’s reply on January 22, 1794, suggest that the letter was addressed to H.