To Sharp Delany1
Treasury Department January 28th. 1795
The best reply that I can make to your letter2 on the subject of the Eliza’s Cargo is, to furnish you with an Abstract of Mr. Elders statement to the Judge3 and a copy of your certificate subjoined thereto.4 These documents will go to shew, that the opinion expressed in my letter to you of the 22d. instant was not loosely founded.
I am with consideration Sir Your Most Obedt. Servt.
Sharp Delany Esquire
Collector of Philadelphia
Copy, Connecticut Historical Society, Hartford.
2. Letter not found.
4. On January 3, 1795, Delany stated, concerning Thomas Elder’s petition: “The Facts as above stated I believe to be just & true & that there was no Intention of defrauding the Revenue” (copy, RG 21, Records of the United States District Court for the Eastern District of Pennsylvania Containing Statements of Facts in Forfeiture Cases, 1792–1918, Vol. 1, October 23, 1792–September 25, 1807, National Archives).