From Sharp Delany
[Philadelphia, November 4, 1790]
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
LC, Bureau of Customs, Philadelphia.
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” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 145–78 [August 4, 1790]). Delany is referring to Section 37.