To Benjamin Lincoln
Treasury Department November 6th 1793
To the circumstances already mentioned in my letter of Yesterday it must be ascribed that certain communications of the 27th of August last from the Deputy collector1 have not received an earlier attention.
My opinion on the case in question is, that the drawback claimed by Mr. Foster2 cannot be allowed unless the oath of the master and mate be procured, as prescribed by law, in addition to the certificate of the two merchants which has been produced.
There being nowhere a discretion vested to dispense with the qualifying of the master and mate to the delivery of the article exported, we can only regret the inconvenience which may result from the omission.
Benj Lincoln Esqr
L[S], RG 36, Collector of Customs at Boston, Letters from the Treasury, 1789–1818 (vol. unnumbered), National Archives; copy, RG 56, Letters to the Collector at Boston, National Archives; LC, RG 56, Letters to Collectors at Small Ports, “Set G,” National Archives.
1. Benjamin Weld. Letter not found.
2. Presumably either William or Joseph Foster. Both were Boston merchants.