細節
HAMILTON, ALEXANDER, 1757-1804, Secretary of the Treasury. Document signed ("Alexander Hamilton Secy. of the Treasury"), countersigned by Benjamin Lincoln, collector and Thomas Melville, Surveyor, Philadelphia, 18 October 1792. 3 pages, folio, 324 x 200mm. (12 1/4 x 7 7/8 in.), boldly written in a fine clerical hand, ornate papered embossed seal of the Treasury Department at top of first page, fold separations (repairable).
"TWENTY BARRELS OF GIN": SECREATRY OF THE TREASURY HAMILTON RULES IN A CASE CONCERNING IMPORT DUTIES ON DISTILLED SPIRITS
Taxes on imports were a part of the Treasury department's responsibility from its inception. Here, Hamilton makes a formal finding in a case involving import duties on distilled spirits. One William Pierce Johnson, of Newbury Port, had appealed his forfeiture of "the Brigantine Sally and twenty kegs of gin" on the grounds that the law under which the property was seized had since been repealed by a new Act. Hamilton, "by virtue of the power and authority to me given," has "maturely considered the said statement of facts and petition, and although it doth appear to my satisfaction that the said forfeiture was incurred without wilful negligence or any intention of fraud, yet no sufficient excuse is alleged for inattention to a law so long enacted on the part of the Mate of the said Vessel..." He therefore grants Johnson's petition, and orders that the forfeiture will be suspended, while "Johnson [will] pay...the legal duties, and all reasonable costs and charges attending the proceedings...to be assessed by the Judge aforesaid..." Benjamin Lincoln (1733-1810) appends a five-line note that "the importer...had no intention to defraud the Revenue..."
"TWENTY BARRELS OF GIN": SECREATRY OF THE TREASURY HAMILTON RULES IN A CASE CONCERNING IMPORT DUTIES ON DISTILLED SPIRITS
Taxes on imports were a part of the Treasury department's responsibility from its inception. Here, Hamilton makes a formal finding in a case involving import duties on distilled spirits. One William Pierce Johnson, of Newbury Port, had appealed his forfeiture of "the Brigantine Sally and twenty kegs of gin" on the grounds that the law under which the property was seized had since been repealed by a new Act. Hamilton, "by virtue of the power and authority to me given," has "maturely considered the said statement of facts and petition, and although it doth appear to my satisfaction that the said forfeiture was incurred without wilful negligence or any intention of fraud, yet no sufficient excuse is alleged for inattention to a law so long enacted on the part of the Mate of the said Vessel..." He therefore grants Johnson's petition, and orders that the forfeiture will be suspended, while "Johnson [will] pay...the legal duties, and all reasonable costs and charges attending the proceedings...to be assessed by the Judge aforesaid..." Benjamin Lincoln (1733-1810) appends a five-line note that "the importer...had no intention to defraud the Revenue..."