Thomas Jefferson Papers

Enclosure: Memorandum from Tench Coxe, [before 10 September 1801]

Memorandum from Tench Coxe

[before 10 Sep.]

Note on the act of the President of the United States of the — of — 1801. relative to the internal Revenues.

By the constitution of the United States (Sect. 8 art. 1) it is ordained, that all duties imposts and excises shall be uniform throughout the U.S. All the internal revenues have been collected in the N.W. Territory, as well as in Virginia, Pennsa. or Massachusetts. It was discovered, that the act of the President of the U.S of 1791, made while the Secy. of the Treasury superintended that service, did not provide for the collection of those duties in the Northwestern territory. Tho inconsiderable, the constitution was against the omission. It is submitted whether the Mississippi Territory is not at this time in the same situation

MS (NHi: Gallatin Papers); undated; in Coxe’s hand; endorsed by TJ: “Cox Tench.” Recorded in SJL as received 10 Sep.

TJ signed the order relative to the internal revenues on 29 July. In the executive order of 15 Mch. 1791, Washington set up the surveys in the 13 states, each being a separate district, appointed the officers, and established their compensation. TJ’s order of 29 July established the Northwest revenue district (Washington, Papers, Pres. Ser. description begins W. W. Abbot, Dorothy Twohig, Philander D. Chase, Theodore J. Crackel, and others, eds., The Papers of George Washington, Charlottesville, 1983–, 48 vols.: Presidential Series, 1987–, 12 vols. description ends , 7:568–74; Gallatin to TJ, 28 July; Executive Order on Revenue Districts, 29 July 1801).

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