To Sharp Delany
July 26. 1792
I have considered the case represented in your letter of the 13. instant1 respecting the duty on certain Whalebone imported by Mr. Joy.
I do not under such circumstances conceive the article to be exempted from the duty; because the evidence of goods of the growth, produce or manufacture of the United States, which are to be exempted, when brought from a foreign port, is prescribed by the 24th Section of the Collection Law;2 and one of the requisites is, proof upon Oath, that they were previously exported from the United States, which proof it appears, could not be given in the present case.
I approve of the arrangement proposed in your letter of the 23rd, instant,3 and you have my consent to employ a couple more hands in the Boat towards the execution of it.
I am Sir Your Obedt. Servant
Sharp Delany Esqr.
LS, Bureau of Customs, Philadelphia; LC, RG 56, Letters to the Collector at Philadelphia, National Archives; LC, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives.
1. Letter not found.
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]). For the provision made by Section 24, see H to Jeremiah Olney, January 8, 1792.
3. Letter not found.