Thomas Jefferson Papers
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To Thomas Jefferson from Albert Gallatin, 26 June 1806

Treasury Department June 26th. 1806.

Sir

I beg leave to Submit the following reductions in the Compensations made to the Officers acting as Supervisors in the following states.

Rhode Island. The outstanding Direct Tax amounts to $3,704.93 and the arrears of Internal Revenues to $10,831.84. William Peck, Marshal, is the Acting Supervisor. His payments into the Treasury during the year commencing on the 1st. of April 1805, and ending on the 31st. day of March 1806, have amounted to 1000 Dollars on account of the Direct Tax, and he paid nothing during the same year on account of the Internal Revenues. He is now allowed 250 dollars Salary & 400 dollars for Clerk hire. It is proposed to take off the last mentioned allowance.

New York. The outstanding Direct Tax amounts to $7,195.50. and the arrears of Internal Revenues to $8,468.79. Samuel Osgood, Naval Officer, is the acting Supervisor. His Compensation from the 6th. July 1803 to the 31st. December of that year was 250 dollars, and 800 dollars for Clerk hire. His payments into the Treasury during the last year have been 269.78/100 dollars on account of the direct tax, and $3,961.50 on account of the Internal Revenues—His Compensation from the 1st.January 1804 having not yet been determined, it is proposed that the allowance for Clerk hire from that day to the end of this quarter be fixed at the rate of 175 dollars a year, which Mr Osgood states to have actually disbursed during the years 1804 & 1805, and that it be altogether suppressed from the end of this quarter.

New Jersey. The Direct Tax has been paid in full, and the arrears of Internal Revenues amount to about 6,000 Dollars. Oliver Barnet, Marshal, is the acting Supervisor, and was allowed at the rate of 250 dollars Salary & 400 dollars for Clerk hire to the 31st. December 1803. He has not rendered any regular accounts, and the Compensation to which he may reasonably be entitled from that day to the end of the present quarter, cannot be definitively fixed at this time. His payments into the Treasury during the last year have been Dollars 1,713.61: and it is proposed to Suppress hereafter the allowance for Clerk hire.

Pennsylvania. The outstanding Direct Tax amounts to about 15,000 dollars, and the arrears of Internal Revenues to more than 110,000 dollars. Tench Coxe, Purveyor of public supplies, is the acting Supervisor, and receives 250 dollars Salary & 800 dollars Clerk hire. His payments into the Treasury have amounted during the last year to no more than 800 dollars on account of the direct tax and 800 dollars on account of the Internal Revenues. But from the Situation in which he found the revenue business in that State, a more than ordinary portion of labour fell to his Share, and he informs that judgments have lately been obtained in the greater number of cases pending before the Courts. It is proposed to reduce his allowance for Clerk hire to 600 dollars, and to make a further reduction at the close of this year.

Maryland. The outstanding Direct Tax amounts to $10,702.87, and the arrears of Internal Revenues amount to Dollars 18,689.21. Daniel Delozier, Surveyor of the port of Baltimore, is the acting Supervisor and receives 250 dollars Salary and 800 dollars for Clerk hire. His payments into the Treasury have amounted during the last year to 1500 dollars for the direct tax, and to 1500 dollars for Internal Revenues. It is proposed to reduce his allowance for Clerk hire to 200 dollars from the end of this quarter.

No alterations are for the present proposed in the States of Kentucky, Georgia & South Carolina, the amount outstanding being Still very considerable.

By an arrangement with the Supervisor of North Carolina, he has consented to a reduction which makes his Salary 250 dollars, and his allowance for Clerk hire 500 dollars. This Compensation may be necessary for some time longer.

The annual compensation of Joseph Scott, Marshal, who is the acting Supervisor of Virginia is only 250 dollars a year, and may probably cease after the end of this year, the collections being almost entirely closed in that State.

The Offices have been altogether abolished in the States of New Hampshire, Connecticut, Vermont, Delaware and Tennessee. The Office is also Suppressed in the State of Massachusetts. But as there are arrears on account of the Direct Tax in that State, to the amount of 8,431 dollars, arising from a want of Collectors in a large district of the Province of Maine, I would Submit the propriety of transfering the duties of Supervisor to the Collector of Bath, with an allowance of 250 dollars Salary.

I have the honor to be with the highest respect Sir Your most Obedt Servt

(Signed) Albert Gallatin

 In stating the amount of arrears outstanding, the sums due by Supervisors out of Office are not included, as those are recovered by the Treasury without the interference of the acting Supervisors.

DNA: RG 58—Records of the Internal Revenue Service.

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