To Alexander Hamilton from Sharp Delany, 20 December 1790
From Sharp Delany
[Philadelphia] December 20, 1790. “Two ships belonging to Merchants of this City are arrived at the Capes, but on Acct of the Ice cannot proceed to this City their Port of Discharge. The owners have applied to enter their Ships, or if that cannot be done to know what steps they must pursue as the New Duties take place the beginning of next Month.…”1
LC, Bureau of Customs, Philadelphia.
1. The effective date of “An Act making further provision for the payment of the debts of the United States” was January 1, 1791 ( 180–82 [August 10, 1790]).