LS as Secretary of the Treasury, signed "A. Hamilton," one page, 7.75 x 9.75, August 20, 1790. Circular letter to Stephen Smith, a militia leader during the Revolution who was later appointed collector of the port of Machias, Maine. In full: "The Act of July last imposing duties on the Tonnage of Vessels, provides for the restitution of the foreign duty which has been incurred by Ships or Vessels of the United States by reason of their not having a Certificate of Registry or Enrollment and a License, when trading Coastwise or engaged in the fisheries. This refund is to be made in each instance, at the custom house where the duty was paid and in such manner that the American Tonnage duty of Six Cents is to be retained for the United States and the extra sum of forty four cents, to which foreigners only are liable, is to be repaid." Expertly archivally mounted, matted, and framed under Tru-Vue Optium UV Acrylic with an engraved portrait to an overall size of 20.5 x 17. In very good to fine condition, with creasing, corner loss, and some small mounting remnants along the left edge.
Crafted to avoid any perception of 'taxation without representation,' the Articles of Confederation rendered the federal government essentially powerless to collect revenue-only states could levy taxes, and the national government relied upon disbursements from its states for funding. The result was a weak and underfunded central government. The United States Constitution, backed by Federalists like Alexander Hamilton and James Madison, sought to correct these problems by allowing the central government to regulate commerce and collect taxes.
The primary source for these funds became duties collected at the nation's customs houses, sited at America's ports of entry. Collectors of customs were nominated by President George Washington, who often chose to reward loyal and distinguished service in the Revolutionary War with these sought-after appointments. Stephen Smith, whose American lineage dated back to the Mayflower, had ably served in diverse roles in the fight for independence: appointed truckmaster to the Native American Indians by the Provincial Congress in 1776, he was tasked with supplying them with provisions in an effort to dissuade them from joining the British in suppressing the rebellion. Later made captain of the militia, he participated in the defense of settlements in eastern Maine. At the beginning of George Washington's presidency, he commissioned Smith as part of the first group of officers of the United States Customs Service, a body created by an Act of Congress on July 31, 1789.
Earlier that month, on July 4th, Congress had passed the Tariff Act of 1789-the first major piece of legislation passed after the ratification of the Constitution. Designed to favor American carriers, the act levied a 50¢ per ton duty on goods imported by foreign ships; American-owned vessels were charged just 6¢ per ton. In this letter, Secretary of the Treasury Hamilton clarifies a crucial point from the act, ensuring that American vessels not subject to the extra duties are properly reimbursed. An important piece of American financial history.
From The Michael Allen Collection.
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