From Daniel Carroll
Friday morning 22 May 89.
Mr. Carroll presents his complits to Mr. Madison returns him the inclosed estimate,1 & is much obliged to Mr. Madison for the perusal of it.
Quere how the deficiency on this branch of revenue is to be made good? Would not an excise on ardent spirits, foreign & domestic be adviseable? Stamp duties I hope may be collected to defray the expence of the federal Judiciary.
RC (DLC). Addressed by Carroll. For enclosure, see n. 1.
1. The enclosure may have been William Duer’s or Roger Sherman’s estimate of the customs revenue for 1789. JM’s copy of these estimates is filed at the end of 1789 in the Madison Papers (DLC).