From Jeremiah Olney
Providence, October 23, 1792. “The Act laying a Duty of 10 Cent Ad Valorem on Sail-Cloth,1 admits of different constructions: I have considered Sail-Cloth and Duck as synonimous, and accordingly charged that rate of Duty on Ravens Duck. Some Importers of this Article here contend that my construction is erroneous, and that Ravens Duck is not, by the Act, chargeable with a higher Duty than 7½ Cent, the same as paid on Ticklingburgh, which is often used for light Sails. I wish Sir, for your Opinion on this Point.…”
ADfS, Rhode Island Historical Society, Providence.
1. Sailcloth is listed among the commodities taxed at ten percent in “An Act for raising a farther sum of money for the protection of the frontiers, and for other purposes therein mentioned” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 260 [May 2, 1792]).