From Tench Coxe
Revenue office, July 15th. 1794
The President being returned1 I have prepared the inclosed act relative to the State of Kentucky and the Northwestern and southern Territories2 upon the principles which occurred in conference during his absence. The additional Inspectors if created, will only require appointments by the President, as the inspectorships were erected by the Act of arrangement heretofore made.3
A sketch of an arrangement of Compensations will be essayed for consideration,4 as soon as I shall receive from the Supervisors, answers to some previous enquiries,5 which it appeared necessary to institute.
I have the honor to be, with great respect, Sir, Your most Obedt. Servant.
Commissr. of the Revenue
of the Treasury
LC, RG 58, Letters of Commissioner of Revenue, 1794–1795, National Archives.
1. George Washington had returned from Mount Vernon on July 7.
2. The enclosure was “An Act of the President of the United States erecting the Revenue Districts of Ohio & Tennasee,” which Washington signed on August 20, 1794 (LC, George Washington Papers, Library of Congress).
3. Section 1 of “An Act making further provision for securing and collecting the Duties on foreign and domestic distilled Spirits. Stills, Wines and Teas” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 378–79 [June 5, 1794]) authorized the President to create new districts and surveys for the collection of the revenue in “the territories northwest, and south of the river Ohio.” He was also authorized to appoint “such and so many supervisors, inspectors of surveys, and inspectors of ports, therein and therefor, as may be found necessary.…”
4. Section 16 of “An Act concerning the Duties on Spirits distilled within the United States” provided: “That the President of the United States be authorized to make such allowances for their respective services to the supervisors, inspectors and other officers of inspection, as he shall deem reasonable and proper, so as the said allowances, together with the incidental expenses of collecting the duties on spirits distilled within the United States, shall not exceed seven and an half per centum of the total product of the duties on distilled spirits, for the period to which the said allowances shall relate, computing from the time of the act, intituled ‘An Act repealing after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, and for appropriating the same,’ took effect: And provided also, That such allowance shall not exceed the annual amount of seventy thousand dollars, until the same shall be further ascertained by law” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 270–71 [May 8, 1792]).
Section 13 of “An Act making further provision for securing and collecting the Duties on foreign and domestic distilled Spirits, Stills, Wines and Teas” provided: “That the President of the United States be authorized to make such additional allowances, for the space of one year, and from thence until the end of the next session of Congress, to the inspectors and collectors of revenue from distilled spirits, for their respective services subsequent to the thirtieth day of June next, as he shall deem reasonable and proper, so as that the additions to be made to the said allowances shall not exceed, in the whole, the sums heretofore allowed, by more than one third” (1 Stat. description begins The Public Statutes at Large of the United States of America (Boston, 1845). description ends 380).
5. On June 18, 1794, Coxe had sent a circular letter to the supervisors of the revenue requesting them to transmit “their respective plans in detail for carrying into execution all the revenue laws” (Coxe to Edward Carrington, February 2, 1795 (LC, RG 58, Letters of Commissioner of Revenue, 1794–1795, National Archives]).