Thomas Jefferson Papers
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To Thomas Jefferson from Albert Gallatin, 12 October 1804

From Albert Gallatin

12th Octer. 1804

Dear Sir

The enclosed, which you will have the goodness to return, show the enormous balance still due by Kentucky especially for the indirect taxes and the almost impossibility of recovering any thing even from delinquent and criminal collectors. I would not have been astonished if in the attempt to recover those old accumulated arrears of an unpopular and expired tax, popular feeling had operated in favour of the distillers who had not yet paid: but that such an effect should have been produced in the case of unprincipled officers who had collected the money is incomprehensible; and Judge Innis must be either incapable or something worse; for in the manner in which the statutes are framed, the fate of suits against collectors depends almost exclusively on the court. Whatever can be done shall be done, and we will try the appeal in Arthur’s case at the next session of the Supreme Court. But the point on which at present I wish to obtain your opinion is the continuance of Arthur in office by the Supervisor. His reasons you will see by his letter: to me they appear inconclusive; and after such glaring proofs of his villainy it seems to me that, let the effect of the removal or the suit be what it will, the Supervisor should be directed in your name to have him removed immediately. This direction is however an unusual step and is submitted to your better judgment.

With great respect Your obedt. Servt.

Albert Gallatin

RC (DLC); addressed: “The President of the United States”; endorsed by TJ as received from the Treasury Department on 12 Oct. and “Kentucky taxes.” Enclosures not found.

Arthur’s case: in June 1803, federal revenue collector John Arthur was found to be more than $16,000 in arrears to the United States. Suits against Arthur and his sureties dragged on in federal courts for years and continued even after his death (Mary K. Bonsteel Tachau, Federal Courts in the Early Republic: Kentucky 1789-1816 [Princeton, 1978], 123; William Cranch, Reports of Cases Argued and Adjudged in the Supreme Court of the United States, 1801-1815, 9 vols. [Washington, D.C., 1804-17], 5:257-61; 7:572-5; William P. Mason, Reports of Cases Argued and Determined in the Circuit Court of the United States, for the First Circuit, 5 vols. [Boston, 1819-31], 5:87-94).

Supervisor: James Morrison (Vol. 40:654).

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