LS signed “J. N. Barker,” one page, 7.75 x 9.75, May 18, 1840. Letter by the comptroller of the U.S. Treasury to Jesse Hoyt, collector of customs in New York, in part: "From a representation made to this Department by Mr. Edw: Bartlet in behalf of Mr. William wheelwright, it would seem that the latter gentleman has recently returned to this country, years engaged in the establishment of a company and building steamboats for the navigation of the Pacific seas from Panama to Valparaiso, bringing with him sundry pamphlets relating exclusively to this object and intended for free distribution among those who feel an interest in…steam navigation. Under these circumstances…the pamphlets in question should be passed free from duty." Attractively suede-matted and framed with an image and plaque to an overall size of 16 x 30.5. In fine condition.