1. See “Treasury Department Circular to the Collectors of the Customs,” October 1, 1789 (PAH description begins Harold C. Syrett, ed., The Papers of Alexander Hamilton (New York and London, 1961– ). description ends , V, 415–16).

2. For Section 40 of “An Act to regulate the Collection of the Duties imposed by law on the tonnage of ships or vessels, and on goods, wares and merchandises imported into the United States”, see 1 Stat. description begins The Public Statutes at Large of the United States of America, I (Boston, 1845). description ends 48–49 (July 31, 1789). See also “Report on Defects in the Existing Laws of Revenue,” April 22, 1790 (PAH description begins Harold C. Syrett, ed., The Papers of Alexander Hamilton (New York and London, 1961– ). description ends , VI, 373–97), and H to William Webb, May 5, 1790 (PAH description begins Harold C. Syrett, ed., The Papers of Alexander Hamilton (New York and London, 1961– ). description ends , VI, 404).

Ellery endorsed this letter: “Answered.” H’s answer has not been found.