To Alexander Hamilton from Sharp Delany, [4 November 1790]
From Sharp Delany
[Philadelphia, November 4, 1790]
Sir
The Inclosed Memo1 I transmit for your opinion. The measures to be taken respecting Damaged goods are plainly set forth in Page 27 of the Collection Law.2 In Addition to what the Memo sets forth I would add that I am assured the Parties erred from Ignorance of the Law and not from any intention of injuring the Revenue.
I am Sir with great respect Your Obedt &c
S D
LC, Bureau of Customs, Philadelphia.
1. Although this memo has not been found, its contents are given in part in Delany’s second letter to H on November 4.
2. “An Act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels” ( 145–78 [August 4, 1790]). Delany is referring to Section 37.