George Washington Papers

Bartholomew Dandridge, Jr., to Alexander Hamilton, January 1795

Bartholomew Dandridge, Jr., to Alexander Hamilton

27. January 1795.

Bw Dandridge, by the President’s order, respectfully returns to The Secretary of the Treasury, the Letters respecting Mr McFarland &c.1 He also returns the intended Act making provision for the Compensation of the Officers of the Revenue; a fair copy of which the President desires may be prepared for his signature, after which he wishes the one now sent to be returned to him.2

The President will thank the Secretary to call as he goes to his office, in order to have some conversation relative to filling the vacancies in the Revenue Department.

LB, DLC:GW.

1The letters, which have not been identified, may have concerned Moses McFarland (1738–1802), a disabled Revolutionary War officer who was seeking a pension (see Tench Coxe to Hamilton, 19 April 1794, Hamilton Papers description begins Harold C. Syrett et al., eds. The Papers of Alexander Hamilton. 27 vols. New York, 1961–87. description ends , 16:296; Journal of the House description begins The Journal of the House of Representatives: George Washington Administration 1789–1797. Edited by Martin P. Claussen. 9 vols. Wilmington, Del., 1977. description ends , 8:238; 6 Stat. description begins Richard Peters, ed. The Public Statutes at Large of the United States of America, from the Organization of the Government in 1789, to March 3, 1845 . . .. 8 vols. Boston, 1845-67. description ends 23–27).

2“An Act of the President of the United States making provision for the Compensation of the Officers of the revenue in the Districts of Ohio and Tennessee, and for other purposes,” dated 28 Jan., reads: “Section 1. In pursuance of divers Acts of the Congress of the U. States, vesting in me certain powers & authorities in relation to the internal Revenues thereof, the following alterations of & additions to the arrangements heretofore made concerning the said Revenues, are adopted & established, to commence their operation, after and from the thirtieth day of June 1794, excepting cases wherein it is otherwise provided.

“2d. There shall be allowed to the Supervisor of the Revenue in and for the District of Ohio, the annual salary of six hundred dollars, a Commission of one and one half per Centum on the gross Revenue from spirits distilled within the United States, and from Stills, collected within the same; together with all the compensations, other than salary & Commission, allowed by former Acts of the President of the United States to the Supervisor of the Revenue. There shall likewise be allowed to the said Supervisor of the Revenue a Commission one half pr Centum on the gross revenues arising from licences for retailing foreign distilled Spirits & wines, & from sales at auction, collected within the said District of Ohio.

“Sect: 3d. The duties of Inspector of the revenue in and for the 1st Survey of the District of Ohio, shall be performed for the present without compensation by the Supervisor of the Revenue for the said District.

“4. The Compensations of the Inspector of the Revenue for the 2d. Survey of the District of Ohio shall be a salary of four hundred & fifty dollars per annum, & a Commission of one per Centum on the gross revenue arising from Spirits distilled within the United States and from Stills, collected within the said Survey; together with all the emoluments, other than Commission & salary, allowed to the Inspectors of the Revenue by the former acts of The President of the United States.

“5. There shall be allowed to the Supervisor of the Revenue in and for the District of Tenassee, a salary of five hundred dollars per annum, and a Commission of one and one half per centum on the gross revenue arising from spirits distilled within the United States and from stills, collected within the same, together with all the compensations, other than salary & Commission, allowed by former Acts of The President of the United States to the Supervisors of the Revenue. There shall likewise be allowed to the said Supervisor of the Revenue, a Commission of two pr Centum on the gross Revenues collected upon licences for retailing foreign distilled Spirits & wines, and upon sales at auction, within the said District of Tenassee.

“6. The duties of Inspector of the Revenue in and for an entire Survey comprehending the District of Tenassee shall be performed, for the present, without compensation, by the Supervisor of the Revenue for the said District.

“7. There shall be an addition of one hundred dollars pr annum from and after the 30 day of June last, to the salaries of each of the Supervisors of the districts of Connecticut, New York and North Carolina: of two hundred dollars pr annum to the salary of each of the Supervisors of New Jersey, Pennsylvania, Maryland & South Carolina; and of one hundred & fifty Dollars to the Salary of the Supervisor of Virginia.

“8. There shall be an allowance to the Supervisors of the Revenue of a commission of one half per centum on the gross revenue collected within their respective Districts, arising from licences to retail foreign distilled spirits and wines & from sales at auction.

“9. The Commissions of the supervisors of the Revenue in and for the Districts of Connecticut, Rhode Island & Massachusetts shall be encreased by one half pr Centum on the gross revenue collected therein from spirits distilled in the United States, and from Stills.

“10. The Commissions of the Supervisors of the revenue in and for the districts of Maryland & South Carolina shall be reduced from one and one half per Centum, to one per Centum, upon the gross revenue, arising from spirits distilled in the United States and from Stills.

“11. There shall be appointed an Inspector of the Revenue for the first survey of Massachusetts, and another for the 1st survey of Pennsylvania. The Salary of the Inspector of the Revenue for the first Survey of the district of Massachusetts, and of the first survey of the District of Pennsylvania shall be five hundred Dollars with the like commissions & other emoluments as the other Inspectors within the said Districts respectively. The salaries of the other Inspectors of the revenue in the Districts of Pennsylvania, Maryland, Virginia, North Carolina and South Carolina shall be also five hundred dollars per annum.

“12. The commissions of the Inspectors of the Revenue in the district of Massachusetts, shall be one per Cent upon the gross revenue collected in their respective surveys from spirits distilled in the United States, & from Stills.

“13. The allowances made in and by the 11th section of the act of the President of the United States of the 4th day of August 179[2], to a specified number of Collectors in each of the several districts, may be extended by the Supervisors within their respective districts, if really necessary, to such further sum, as shall not exceed by more than one third the amount of the allowances for the Districts respectively in the said 11th section mentioned; and the allowances to the auxiliary officers of the Revenue, made by the 12th section of the said Act of the President, may be extended in like manner to thirty Dollars.

“14. The Commissions of the Collectors of the Revenue, shall be six per centum upon the gross revenue, collected in places other than cities, towns & villages, from spirits distilled in the United States from domestic materials and from Stills.

“15. The Commissions of the Collectors upon the gross revenue arising from licences to retail foreign distilled spirits and wines, and upon sales at auctions, shall be one and one half pr Centum.

“16. There may be allowed in the settlements of the accounts of the Supervisors for any term antecedent to the last day of December 1792, for office rent actually incurred at a place not being a part of the dwelling house of one of the said Supervisors; for Clerk hire actually incurred; for gauging, not performed by an officer of the revenue, and which was performed before the 1st day of July 1792; for Journies & circuits upon the revenue business, a Sum not exceeding in the whole 3000 dollars.

“17. The allowances to 24 Collectors of the Revenue in the District of Virginia in the aforesaid 11th section of the act of The President of the United States of the [4th] of August 1792, shall be reduced by one Eighth of the number of the said Collectors & by one eighth of the amount of the sd allowances; & the allowances to twenty auxiliary officers in the said District made by the said Act, shall be reduced in like proportion & manner.

“18. There may be allowed to a number of Collectors in the District of Ohio, not more than seven, an aggregate sum of 560 Dollars, which may be apportioned among them upon the principles, & in the manner designated in the said 11th section of the Act of the President of the United States aforesaid.

“19. There may be allowed to a number of Collectors in the district of Tenassee not more than three, an aggregate sum of 240 Dollars, which may be apportioned among them upon the principles designated in the foregoing section.

“20. There may be allowed to a number of auxilitary officers in the District of Ohio, not more than five, an aggregate sum of 150 dollars, which may be apportioned among them upon the principles & in the manner prescribed in the 12th section of the Act of the President aforesaid.

“21. There may be allowed to a number of auxiliary officers in the District of Tenassee, not more than three, an aggregate sum of 90. dollars, wch may be apportioned among them upon the principles & in the manner prescribed in the said 12th section of the Act of the President aforesaid” (LB, DLC:GW).

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