From Alexander Hamilton to Benjamin Lincoln, 3 September 1790
To Benjamin Lincoln1
Treasury Department
September 3d 1790
Sir
I am of opinion that the Legislature did not contemplate any distinction in the rate of Duty between Sugars of different qualities, if unmanufactured & free from damage.
Goods belonging to Foreign Consuls are not exempted from duty, by virtue of any privilege to which they are legally entitled. I am however of opinion that the indication of the sense of the Legislature, contained in the new Collection Law,2 is too strong to be overlooked. If therefore the property was imported after the passing of that law (which was on the 4th of August) and the circumstances and proceedings have been conformable with the clause, the exemption does not appear exceptionable.
I am Sir very respectfully Your Obedient Servant
Benjamin Lincoln Esquire
Collector
Boston
L[S], RG 36, Collector of Customs at Boston, Letters from the Treasury, 1789–1807, Vol. 4, National Archives; copy, RG 56, Letters to the Collector at Boston, National Archives; copy, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives.
1. Lincoln was collector of customs at Boston. This letter is in reply to Lincoln to H, August 25, 1790.
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]). H is referring to Section 23 of this act ( 161–62).