James Madison Papers

To James Madison from Samuel Harrison Smith, 20 May 1814

From Samuel Harrison Smith

Washn. May 20. 1814


I am very sorry to be under the necessity of stating that Mr. Dalton, Col. of the 9th. dist. of Massachusetts, altho early called upon and since repeatedly written to, has not given Bond as required by the 18th. sect. of the Act for the assessment & collection of Direct taxes & internal duties.1 I fear there is little, if any chance of his doing so within a short time. As the provision of law on this head is imperative, and as the list of the direct tax will probably be ready for delivery on the 1st. of June, I have considered it my duty to lay these circumstances before you, with the enclosed letters recommending Robert Farley.2 Anticipating the probability of a vacancy in the office, I consulted Mr. Bacon in regard to Mr. Farley & his recommenders, whose opinion is that, a better person cannot be appointed. I am with sentiments of great & sincere respect

Sa H Smith

RC (DLC). Docketed by JM. Enclosures not found.

1For the law, see JM to Richard Cutts, 5 May 1814, n. 4.

2JM nominated Farley on 1 Oct. 1814, and the Senate confirmed the appointment on 3 Oct. (Senate Exec. Proceedings, description begins Journal of the Executive Proceedings of the Senate of the United States of America (3 vols.; Washington, 1828). description ends 2:531–32).

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