Thomas Jefferson Papers

Memorandum from the Treasury Department, 20 June 1802

Memorandum from the Treasury Department

List of Collectors, who have not rendered
accompts up to the 31. December 1801.

Joseph Hiller, Coll: Salem Accts. rendd. for 1801 3d qr. 1801
Samuel R Gerry, " Marblehead " " 1.  do.
Joshua Head, " Waldoboro’ " " 3.  do.
James Macconnell " Louisville " " 3.  do.
William Chribbs " Massac (He has rendd. a few very
informal abstracts of tonnage
and of duties on mdze for the
1. qr. 1802. and for the month
of april following; but has
rendd. no returns for 1801.)
David Duncan " Michilimakinac He has made no returns.

Note. This list embraces those Collectors only who are now in office.

Nn. Lufborough
Comptroller’s Office,
20. June 1802.

S. R. Gerry, J. M’Connel, & W. Chribbs must be removed. On the subject of M’connel an official representation has already been made to the President. The continued neglect of Mr Gerry renders further indulgence improper. We were deceived in Chribbs by the recommendations; he is an infamous character. An official representation will in a few days be made in relation to both. D. Duncan cannot yet have made any reports. The annexed draft is intended for Hiller & Head—

A. G.

MS (DLC); in the hands of Lufborough and Gallatin; with note in TJ’s hand below Gallatin’s initials: “I am ready to appoint any person whom mr Gallatin shall approve in these cases. Th:J.” (see TJ to Gallatin, 21 June); endorsed by TJ as received from the Treasury Department on 20 June and so recorded in SJL with notation “delinquent collectors.” Enclosure: see below.

Nathan Lufborough, a clerk in the comptroller’s office, prepared this list of delinquent collectors that Gallatin forwarded to the president. Lufborough began working in the Treasury Department before the federal government moved to Washington, D.C., in 1800. He remained in the comptroller’s office throughout TJ’s administration, becoming the chief clerk. William Duane characterized him as an “Aristocrat” (Gallatin, Papers description begins Carl E. Prince and Helene E. Fineman, eds., The Papers of Albert Gallatin, microfilm edition in 46 reels, Philadelphia, 1969, and Supplement, Barbara B. Oberg, ed., reels 47–51, Wilmington, Del., 1985 description ends , 6:334, 354, 936; Cunningham, Process of Government description begins Noble E. Cunningham, Jr., The Process of Government under Jefferson, Princeton, 1978 description ends , 328, 332; ASP description begins American State Papers: Documents, Legislative and Executive, of the Congress of the United States, Washington, D.C., 1832–61, 38 vols. description ends , Finance, 1:811).

OFFICIAL REPRESENTATION HAS ALREADY BEEN MADE: Gallatin sent TJ two letters on 8 Dec. 1801 (now missing), regarding the Louisville collector (see Vol. 36:681). For the Treasury secretary’s recommendation that James McConnell be replaced, see also Gallatin to TJ, 24 Apr. 1802.

CONTINUED NEGLECT: for the earlier investigation of Samuel R. Gerry’s accounts, see Gallatin to TJ, 24 Dec. 1801. William C. C. Claiborne and others supported William Chribbs (Vol. 35:392). Gallatin sent TJ more details on both collectors on 6 July.

The ANNEXED DRAFT has not been found, but Gallatin sent Joshua Head a letter dated 21 June. In that correspondence, the Treasury secretary drew attention to the 20 Aug. 1801 circular to collectors, which noted “that a rigid adherence to the regulation of rendering each quarterly account,” prior to the expiration of the next quarter, was “indispensably necessary.” The Treasury Department had not received Head’s accounts for the last quarter of 1801, which were due 31 Mch. Gallatin requested notification on the reasons for the delay. A postscript indicated that no weekly returns had been received from the collector since 30 Sep. 1801 (Tr in DLC; in a clerk’s hand, signed by Gallatin; at head of text: “Copy”). Gallatin enclosed the transcript of this letter to TJ on 19 Aug. 1802 (second letter).

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