From Joseph Whipple
Portsmouth [New Hampshire] May 16, 1793. “Agreeably to your directions of the 2d instant.…1 I enclose you a Copy of the manifest of the Cargo of the Brig Rising Sun, as exhibited by the Master on the day of the Vessels arrival—also Schedules of the articles Seized and of those found on board the Vessel after the delivery of the Cargo, agreeing with the Masters mem: produced after the Seizure.… The goods taken out in the night time being of the Value of 80 dollars only, the Vessel is not liable to Seizure—those that were found on board & not contained in the Manifest are of the Value of 292½ Dollars & were undoubtedly withheld from the Manifest or corrected by the Sailors with fraudulent intentions,2 but I do not find they are liable to Seizure although the master is subject to penalties on account of their omission.…”
Copy, RG 36, Collector of Customs at Portsmouth, Letters Sent, 1792–1793, National Archives; copy, RG 56, Letters from the Collector at Portsmouth, National Archives.
1. Letter not found.
2. For Sections 9 and 10 of “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 148–78 [August 4, 1790]), see Charles Lee to H, January 11, 1792, note 2.