To Joseph Hiller
June 27 1792.
I have yet to reply to your letter of the 19th Ultimo,1 concerning American Rum, which may have been exported, and re-imported for want of sale.
The penalties against the landing of articles, which have been entered for exportation, are not understood to apply to the bringing back of articles, which have actually and bona fide been at a foreign port; but to relanding before going to a foreign port.
Difficulties might however arise in such cases from the twelfth Section of the Act, entitled “An Act concerning Duties on Spirits distilled within the United States.”2 But should the case happen without premeditation the forfeiture would doubtless be remitted, on returning the drawback, or paying the Duties. All Spirits not marked and certified would of course be deemed foreign Spirits.
I am, Sir, Your Obedt Servant
Joseph Hiller Esqr.
LS, MS Division, New York Public Library.
1. Letter not found.
2. Section 12 of this act reads as follows: “And be it further enacted, That after the last day of June next, no distilled spirits shall be brought into the United States, from any foreign port or place in any cask or vessel, which shall have been marked pursuant to any law of the United States concerning distilled spirits, on pain of forfeiture of the spirits so brought, and of the ship or vessel in which they shall be brought” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 270 [May 8, 1792]).