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AMERICAN STATE PAPERS.

DOCUMENTS,

LEGISLATIVE

AJTD

EXECUTIVE,

OF THE

CONGRESS OF THE U N I T E D STATES,
FROM THE FIRST SESSION OF THE FIRST TO THE THIRD SESSION OF THE
THIRTEENTH CONGRESS, INCLUSIVE:

COMMENCING MARCH 3, 1789, AND ENDING MARCH 3, ISISr

SELECTED AND EDITED, UNDER THE AUTHORITY OF CONGRESS,
BY

W A L T E R

LOWRIE,

Secretary

of the

Senate,

AND
M A T T H E W

S T , C L A I R C L A R K E , Clerk of the House of

V O L M E

V.

WASHINGTON:
PUBLISHED

BY

GALES

1832.

AND

SEATON.

Representatives.

FINANCE.

S492

4th CONGRESS.]

[2d SESSION.

NO, 107.

ADDITIONAL

[1796.

REVENUES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, JANUARY 3, ,1797.

Mr.

W I L L I A M SMITH

made the following report:

The Committee of Ways and Means having taken into consideration the subject of further revenues,^ and the report
of the Secretary of the Treasury thereon, recommend to the House the following resolution:
Resolved, That there ought to be apportioned^ according to the last census, on the several States, the sum of
, to be raised by the following direct tax, viz:
. . .
.
A tax ad valorem^ under proper regulations and exceptions, on all lands, with their improvements, including
town lots, with the buildings thereon.
A tax on slaves, with certain exceptions.
Mr.

W I L L I A M SMITH

made the following report:

The Committee of Ways and Means having taken into consideration the provisions requisite for improving and more
effectually securing the collection of the internal revenues, recommend to the House the following resolution:
Resolved. That it will be expedient to abolish the tax laid on spirits distilled from materials of the growth or
produce of tne United States, at any other place than^a city, town, or village, or at any distillery in a city, town, or
village, at which there shall be one or more stills, which, singly, if only one, or together, if more than one, shall be
of less capacity than four hundred gallons; and to collect this branch of the revenue from a tax on the capacity of
the stills.

4 t h CONGRESS.]

NO.

ENCOURAGEMENT

108.

TO

[24 SESSION.

MANUFACTURES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, JANUARY 9, 1797.

irom the committee on Commerce and Manufactures, to whom were referred the petitions of Jacob
Broom, of Robert Dawson, of William Crowley Jordan, of John Nicholson, and of sundry manufacturers of hats
in the States of Massachusetts, New Jersey, Pennsylvania, Delaware, Maryland, and Virginia, made the following
report:

M R . SWANWICK,

Jacob Broom states, that he is proprietor of a cotton mill, erected on Brandywine Creek, for encouragement
whereof, and of cotton manufactures in general, he prays the duty existing on raw cotton may be repealed, and
an additional one imposed on cotton goods imported into the United States.
Your committee^are of opinion that it is not expedient to repeal the duty on foreign cottons, as it operates to
encourage the growth of that article in the United States; and that, as a duty of twelve and a half per cent, ad valorem, already exists on the importation of cotton goods, they think this sufficient for all purposes of fair competition;
they, therefore, recommend to the House to adopt the following resolution:
Resolved, That the prayer of the petitioner cannot be granted.
Robert Dawson states, that he is a manufacturer of bolting cloths, at Wilmington, in Delaware, in which article, raw silk is a component part5 that he has succeeded to make bolting cloths of better quality than those imported,
and asks a repeal of tne duties on raw silk, for his better encouragement.
Your committee are of opinion that the superiority of the workmanship of this manufacture will sufficiently
recommend his article, without the proposed repeal, which couM only tend to embarrass tlie revenue system: wherefore they recommend to the House to adopt the following resolution:
Resolved, that the prayer of the petitioner cannot be granted.
William Crowley Jordan states, that he is a silk manufacturer, desirous of establishing himself in the United
States, provided Congress could, for his encouragement, afford him an addition to his capital.
Your committee are of opinion, that thefinancesof the country are not, at present2 such as to render advances
of the kind, expedient, did not even the high price of labor equally discourage undertakings of this kind, at present:
wherefore, your jcommittee recommend to the House to adopt the following resolution:
Resolved, that the prayer ofthe petitioner cannot be granted.
John Nicholson, and the proprietors of the glass manufactory of Boston, state, that, to encourage this branch of
manufacture, additional duties on the importation of glass are requisite.
Your committee are of opinion that the high price of labor tbrms a greater obstacle, e at present, than the defect
ofthe system of duties, to the prosperity of manufactures, in general, and this is an evil wnich only time can cure.
They, therefore, recommend to the House the following resolution:
Resolved, That the prayer of the petitioners cannot be granted.
Sundry manufacturers of hats, in the United States, state, that their manufactures suffer, by the duties on hats
imported not being sufficiently^ high to encourage their establishment.
Your committee are of opinion, that, in this case, as in the last stated, the high price of labor forms the chief
obstacle, and that it is not expedient to make any alterations in the existing duties.
Wherefore, they recommend to the House to adopt the following resolution:
Resolved, That the prayer of the petitioners cannot be granted.

ADDITIONAL REVENUES.

1797.1

4th CONGRESS.]

N

0

.

ADDITIONAL

109.

493

[ 2 d SESSION.

REVENUES.

COMMUNICATED Tp THE HOUSE OF REPRESENTATIVES, JANUARY 23, 1797.
I N THE HOUSE OF REPRESENTATIVES OF THE U N I T E D STATES,

Thursday, the 10th of January, 1797.

Resolved, That the Committee of Ways and Means be instructed to inquire into the propriety and expediency
of laying a tax upon all theatrical exhibitions, and, also, to inquire whether any, and, if any, what, articles of foreign
growth or manufacture, imported into the United States, or articles manufactured or used within the United States,
will allow of an additional duty to be laid upon them, and to report thereon.
#

t

Mr. W I L L I A M

SMITH

made the following report:

The Committee of Ways and Means having taken into consideration the resolution of the House of the 10th instant,
and a letter of the Secretary of the Treasury on the subject therein contained, are of opinion—
That the only articles on which it will be expedient to impose an additional impost duty, are the/ollowing, viz:
brown sugar, bohea tea,fcndcotton goods. not printed, stained, or colored: They accordingly submit the following
resolutions^
Resolved, That there be paid an additional duty of one half cent per pound on brown sugar, imported into the
United States.
.
Resolved, That there he laid an additional duty of two cents per pound on all bohea teas, imported into the
United States:
Resolved, That there be laid an additional duty of two and a half per cent, ad valorem, on all cotton goods, not
printed, stained, or colored, imported into the United States.
T R E A S U R Y D E P A R T M E N T , January

19th, 1797.

SIR:

I have now the honor to Communicate my opinion upon the subject referred to the Committee of Ways and
Means, by the resolution of the House of Representatives of the 10th of January, 1797.
If it shall be determined to increase the duties on importations, the following appear to be the most safe and productive objects of revenue:
1st. Salt.

The existing duty is twelve cents upon each bushel offifty-sixpounds, and is much lower than what is imposed
in many countries. There is no article of which the consumption is more uniform, nor of which an evasion of the
duties would be more difficult; the natural value being inconsiderable, the importation requires and employs but
little capital. Owing to the bulky nature of most of our articles of export, compared with those imported, and to
the use of salt in lieu of ballast, it is introduced with a moderate charge tor freight. All these circumstances^render
salt afitobject of revenue. As illicit importations are not to be apprehended, the extent to which the duty Is to be
carried, can be best determined by the committee. One cent on eachfifty-sixpounds of salt, will produce nearly
thirty thousand dollars.
It will, however, be proper to re-adjust the bounties on the exportation of salted fish and provisions, and the
allowances to vessels employed in the codfisheries,to any augmentation of the duties on this article.
2d. Brown Sugar.

The duties on sugars will hereafter require revision; the rates now imposed, are as follow: On brown sugar,^
one and one half cent per pound; clayed sugar, three and one half cents; lump sugar and refined, other thanloai
sugar, six and one half cents; loaf refined sugar, nine cents. The duties are already so high, that most of the sugars,
other than brown, which are imported, are also exported; the revenue is not, therefore, benefitted by the importations. On'the contrary, the public are exposed to the risk of collection, and are responsible for the drawback.
Illicit importations cannot be easily practised in respect to so bulky an article as sugar, and it is not likely that they
have been practised, except in a small degree, with respect to loaf refined sugar, the duty on which appears to" be
more than necessary to protect the business of domestic refiners.
To induce the consumption of any considerable quantities of clayed sugars, a reduction of the duty^ is necessary;
and it is probable, that some reduction would be favorable to the interest of the refiners. On this point, my information is, however, too imperfect to justify a positive opinion.
The present duty on brown sugar is less, in proportion to the value of the article, than that on most other West
India productions. The average importations of brown sugar into the United States, during the years 1790, 1791,
and 1792, were about twenty-two millions of pounds weight; which, therefore, may be considered as the quantity
usually consumed in this country in each- year. Since 1792, the quantities imported have been increasing. In the
term of a year, prior to October 1st, 1795, the quantity imported exceeded sixty millions of pounds weight. During
the greater part of the year 1796, sugar and coffee were the most beneficial, and, in point of value, equal to any
articles exported from the United States; considering the great quantities of these articles which have been imported,
exceeding what were required for domestic consumption their prices must have been determined by the state of
foreign demand. These prices cannot, therefore, be stationary, and their vibrations have a tendency to embarrass
commerce. These circumstances, and theriskto'which the revenue is exposed on the importation, and also on the
exportation of these articles, strongly admonish against excessive duties, ^and even dissuade from the imposition of
such a duty as, under other circumstances might be safe and proper; nevertheless, an additional duty of one half
cent per pound on brown sugar, appears to be as eligible as any which can be suggested.
3d. Teas.

The duties are, at present, as follows: On bohea tea, ten cents per pound; on souchong, and other black teas,
eighteen cents; on hyson, imperial, gunpowder, or Gomee tea, forty cents; and on other green teas, twenty-four
cents. It has been stated, as the opinion of the Treasury, that the revenue would be probably benefitted by a reduction of the higher, and an increase of the lower rates of duty. An addition of two cents per pound to the duty
on bohea tea, may be expected to produce twenty-five or thirty thousand dollars.
4th. Cotton Manufactures, not printed, stained, o'r colored.

These are in very general use, and are commonly imported in valuable vessels, and by established merchants;
they are, for the most part, bulky in proportion to their value, and, with velvets and velverets, are subject only to
the duty of ten per centum ad valorem. It may possibly be safe to place these articles in the class of merchandise
subject to the duty of twelve and a half per centum ad valorem; but in this case, it is conceived that adequate provision ought to be made for the protection of the business of printing cotton goods, which has been commenced in
this country.
63

f

FINANCE.

S494

[1796.

A variety of modifications of the existing duties might be proposed; but as their principal object would be the
improvement of the system of collection, by means of a new classification of the articles, without intending, thereby,
to produce any considerable augmentation of the revenue, they are at this time omitted. Materials for a report on
this subject are preparing, but it cannot be completed during the present session.
With* respect to a-general augmentation of the duties on imports, I concerv e it to be my duty to observe, that the
average rate already imposed, exceeds sixteen per centum ad valorem; that the last- advance of the duties was
made at a time when the commerce of the United States was far from being in a natural state; that the temptations
to illicit trade will increase in proportion to any reduction of the general rate of mercantile profit; and that a considerable reduction of this general rate is to be expected, whenever the present war in Europe shall terminate. On
these grounds, I conclude that present experience affords no certain data for an opinion respecting the permanent
operation of the existing duties.
The domestic manufactures best established, are those of leather, iron,flax?>potters' wares, including bricks,
ardent spirits, malt liquors, cider, paper of all kinds, hats, stuff and silk shoes, refined sugars, spermaceti and tallow
candles, copper, brass, and tin wares, carriages, cabinet wares, snuff, gunpowder, and salt.
I have the honor to be, with perfect respect, sir, your most obedient servant,
O L I V E R W O L C O T T , Secretary of the Treasury. *
T h e Hon. W I L L I A M SMITH, E s q .

Chairman of the Committee of Ways and Means.

4th QQNGRESS.]

NO.

*

110.

[ 2 d SESSION.

REDUCTION. OF D U T I E S ON COCOA.
COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 8, 1797.

Mr.

SWANWICK,

from tlie Committee on Commerce and Manufactures, to whom was referred a memorial of sundry
manufacturers of chocolate, made the following report;

That the petitioners complain of a hardship under which their manufactory labors, in consequence of the high
duty laid on cocoa, which is the chief article in the composition of chocolate, and for the drawback of which, on tne
exportation of the chocolate, no provision is made.
The committee conceive that it would be impracticable to provide a regulation for allowing a drawback of the
duty! paid on cocoa, upon the exportation of it, in chocolate, without exposing the revenue to great danger of fraud
and imposition.
The duty on this article,firstlaid by an act of the fourteenth of July, 1789, was at the rate of one cent per
pound. By an act of the tenth of August, 1790, when that on many other articles was altered, it was continued at
the same rate. By an act ofthe second of May, 1792, two cents were laid on cocoa, in lieu of o < 5 and, by an act
ni
of the 7th of June, 1794, the duty was raised to four cents a pound.
The committee are of opinion that as much revenue was received from the article, while at two cents, as has
been derived from it since the duty was raised to four; the increased duty having operated, if not to discourage the
importation, to produce this effect, by causing an export of it before manufactured; and that the manufactory has,
in consequence, been unreasonably oppressed, without benefit to the public revenue.
The committee are aware that objections might arise to a proposition of repealing the additional duty, on the
ground of its being, among others, pledged and appropriated to certain purposes, not yet effected by the act of
March 3d, 1795; vet, presuming that the House of Representatives have it in contemplation to lay some further
impost duties, at the present session, which might be deemed a substitute for this, they recommend that the House
adopt the following resolution:
Resolved, That the additional duty of two cents per pound, on cocoa, laid by the act of June 7th, 1794, ought to
be repealed, from and after the
day of
next.

4thCONGRESS.]

No.

111.

[ 2 d SESSION.

MINT.
COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 13, 1797.

Mr. HAVENS made the following report:
The Committee to;whom it was referred to examine and report their opinion on the report of the Director of the
Mint, communicated to the House by the Secretary of State, and suggesting the expediency of some alterations
in its establishment, to render it less expensive to the public, and more accommodating to depositors, report: '
That, by the act for the establishment of the mint, which was passed in April, 1792, no provision was made
for purchasing gold and silver bullion, in behalf of the public, and replacing the capital that might be employed for
that purpose, by the coins that might be producedfromit, excepting that, in one case, it was provided that it should
be optional for the depositors and the director of the mint to exchange coins of the United States for standard bullion, with a deduction of one half per cent, from the weight of the pure gold and silver that might be contained in
the bullion, as an indemnification to the public for the loss that would be sustained by advancing the money for the
time that would be necessarily required for coining it, and the Secretary of the Treasury was authorized to make
the necessary advances for this purpose, whenever the. state of the treasury would admit of it; but the great and
continual demands upon the treasury for disbursements on other accounts, and the loss that would arise to the public
by the delay that would frequently take place IR coining* may be fairly assigned as the reasons why this provision
in the law has never produced any effect, similar to that of purchasing bullion at its market price, and coining it in
behalf of the public. It appears, however, by this act for regulating foreign coins, which was passed in February,
1793, that it was then intended to give some further employment to the mint, in coining the precious metals, than
had before been provided for, at the time of its-first establishment: for, this act provides that, at the expiration of
three years next ensuing, the time when the coinage of gold and silver should commence at the mint, agreeably to
the act for its establishment, which time should be announced by the proclamation of the President of the United

1797.2

DRAWBACK AND REMISSION OF DUTIES.

495
f

States, all foreign gold and silver coins, excepting Spanish milled dollars,.and parts of such dollars, should cease to
be a legal tender; and that, whenever any such coins should be received in payment for moneys due to the United
States, after the said time, they should be coined anew*, previously to their being issued in circulation. But as no
such proclamation has ever been issued by the President, this provision in the law cannot be contemplated as giving
any additional employment to the mint? the consequence, therefore, has been, that the mint, since its establishment,
has had no other employment in coining the precious metals, than what has been occasionally given to it by individuals who have made deposites of bullion; which has, generally, been much below the standard, and has, therefore,
required the slow process of melting and refining, before it couln be coined; and as the business of melting and refining was not the employment of any private persons in this country, as is the case in foreign countries, it became
necessary, soon after the establishment ofthe mint, to provide by law, that this business should be carried on there;
which, atfirst,was done altogether at the public expense, until, by an* act which was passed in the last session, it was
provided that this should be a charge upon the depositors. The act for the establishment of the mint having made no
positive provision for an immediate advancement of money, on the part of the public, to the depositors of bullion, according to the value of their respective deposites, it became necessary to provide, in the same act, in order to do equal
justice to each depositor, that their respective deposites should be coined as speedily as possible, and that payment
should be made in coins of the United States, in the order in which each deposite had been made; and the consequence has been?i that it has frequently happened that the mint has been under the necessity of proceeding to coin a
very small deposite, greatly to the disadvantage of the public, Decause the expense would be nearly the same in coining
a small, as in coining a large quantity of bullion; and the law being positive, that each depositor shall be paid in strict
order, the consequence lias been, that the whole of the value of all the-pieces, that are, by the same act, to be reserved from each mass of gold and silver, for examination,, at the end of the year, will fall upon the last depositor,
who must remain unpaid until the end of the year. These inconveniences have, however, been, in some degree,
obviated, of late, by obtaining anticipations of the value of deposites, from the Bank ot the United States, or from individuals. It further appears, by the same act for regulating foreign coins, that all the foreign gold and silver coins
that usually pass current in the United States, are made a legal tender for the payment of debts; which must operate
so as ^prevent, rather than to induce the holders of them to bring them to the mint, for the purpose of receiving the
stamp of the^coins of the United States. From this review of the laws relative to the mint, the committee are, therefore, of opinion, that, unless a capital, to a moderate amount? can be provided from the treasury of the United States,
to be employed in purchasing gold and silver bullion, and foreign coin, now in circulation, for the purpose of coining it anew, in behalf of the public, the mint will continue to be an expensive establishment, without being productive of any great public advantage, excepting what may be supposed to be derived from the coinage of copper, which,
as it hafc been stated to the committee, produces some small profit to the public; the value of the cents and half
cents, being somewhat more than the cost of the copper, and the expense of importation.
„ The Director has stated in his report, that there is due to the mintj for unavoidable wastage, which has arisen in
coining the precious metals, the sum of 1,845 dollars 95 cents and 5 mills; and the further sum of 974 dollars 75 cents
and 5 mills, for a deficiency which has arisen in consequence, of the mismanagement of a former assayer; by which
a quantity of silver became mixed with a quantity of ashes and broken crucibles, and a great part of which, it is
expected, may be recovered: for these two sums, it will be necessary to make appropriations-. With respect to the
contingent expenses of the mint, for the present year, it will be sufficient only to observe, that they cannot be estimated at a less rate than what they have been stated at, in the estimate of the Secretary of the Treasury, for the
present year. The committee would, therefore, recommend the.following resolutions:
Resolved, That a sum, not exceeding
dollarsvought to be appropriated for the purpose of purchasing
gold and silver bullion, and the foreign coin now in circulation, at its market price, or according to its real value;
and that the bullion and coin so to be purchased, ought to be coined at the mint, and the moneys thence arising, to
be continually^placed in the treasury of the United States.
Resolved, That the further sum of 3,820 dollars and 71 cents ought to be appropriated to make good a deficiency
that has arisen from wastage in coining gold and silver, since the commencement of the coinage ot those metals at
the mint; and to make good a further deficiency which has arisen by the loss of a quantity of silver.

4th CONGRESS.]

NO. 112.

'

[ 2 d SESSION.

D R A W B A C K A N D R E M I S S I O N OF D U T I E S .
COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 23, 1797.

Mr. SWANWICK, from the Committee on Commerce and Manufactures, to whom were referred the memorials and
petitions of Pierre Joseph Flamend, in behalf of Louis le Guen; of North and Yesey. merchants, oft Charleston,
South Carolina; of the manufacturers of soap and candles, in Boston, New York, Philadelphia, and Baltimore;
ofthe mannfacturers of cordage, in Massachusetts, Rhode Island, and New York; and of Stephen Addington,
callico printer, in Germantown, made the following reports:
[PIERRE JOSEPH FLAMEND.]

That the petitioner states that, on the sixteenth of September, 1795, William IVIacarty, Esquire, the consul of
the United States, at the Isle of France, there shipped on board the brigantine Mary, Captain Robertson, of Philadelphia, twelve casks of indigo, consigned to George Latimer, Esquire, of Philadelphia, owner of the said brigantine,
who was desired to deliver tne same to the bearer ofthe shipper's order. That the said indigo arrived here in January, 1796, was duly entered at the custom house, and the duties paid by George Latimer, Esquire, who stored the
same, waiting for orders to whom to deliver the same. That these orders were delayed, by accident of the sea, from
arriving, till the last fortnight, when Louis Ie Guen received the same, and applied for the indigo to Mr. Latimer,
who delivered the same, and confirms, on oath, all the facts above stated, as far as respect him; but, by the delay of
the arrival ofthe letters of advice, and bills of loading, thetimehath elapsed, in which the indigo might be exported
and be entitled to drawback; wherefore, the- petitioner prays for an extension of time, to export the said indigo,
with the usual allowance of drawback on exportation. Your committee are of opinion that, as the loss of time arose
only by the distance of the Isle of France, and accidents to letters, and not by any fault m the petitioner; and as
there is no probability of any precedents of this kind frequently occurring, they think it but just and reasonable
the grayer of the peuoner should be granted; and therefore recommend to the House to come to the following
Resolved, That a committee be appointed to bring in a bill in pursuance of tire prayer of the petitioner.
[NORTH AND Y E S E Y . ]

That the petitioners state that they were agents for the French privateer Leo, Captain Hermand; that the said
privateer sent into the port of Charleston, an English prize ship, called the Amity, with a cargo consisting of sugar

496

• FINANCE.

U797.

and rum, which was duly entered in the custom house, on the seventh of April, 1795; tint they proceeded, on the
twelfth of the same month, to the sale of the cargo, when they were prohibited_ from selling by a libel, issued from
the court of admiralty; that, on the twenty-first ofthe sahie month, an injunction was granted by the district court
to stop the sale altogether, as contrary to the treaty concluded with Great Britain; that the said ship Amity being
in a very leaky condition, they obtained permission from the-collector to land the cargo; that, by a survey afterwards
held on the ship, she was condemned as not sea worthy; in consequence, application was made to the custom house,
for leave to re-export the cargo, in neutral bottoms, as French property*, which was at first refused, but afterwards
granted; but that, in the mean time, by thefirewhich laid waste a great part of Charleston, the thirteenth of June
last,fifty-twohogsheads and twotiercesof sugar were totally consumed; whereupon, the collector ordered the rum
part of tne cargo of the ship Amity tQ be sold, to secure the duties on the sugars thus consumed by fire. The petitioners pray for relief, by a restoration ofthe duties thus collected from them.
Your committee are of opinion that this case must be considered as one for which no provision had been made
by law, but as analogous to that of wreck f that the cargo was supposed to be landed only in conseqence of the
alleged disability of the ship; and that, as no sale o£ the cargo could be made within the'United States, no duties
ever could have been collected from it; so that the destruction of the sugar, by fire, not having altered the original
ground on which they were suffered to be landed, to-wit: merely in transitu, until the ship could be repaired, or the
goods re-exported, the duties ought to be refunded; whereupon, your committee recommend to the House to adopt
the following resolution:
Resolved, That a committee be appointed to bring in a bill to grant relief to the petitioners, according to tlie
prayer of their petition.
[MANUFACTURERS OF SOAP AND CANDLES. ]

That the manufacturers of soap and candles complain, that they are under a disadvantage in preparing these
articles for a foreign market, when they make use of imported tallow, on the account that no drawback is allowed
on the exportation of the manufacture, of the duty paid on the importation of the tallow; while soap and candles,
imported into the United States, may be exported with the benefit of the drawback.
Three modes only have occurred to the committee, by which the complaints of the memorialists might be
removed:
1st. Taking off the duty on the importation of tallow.
2d. Refusing to allow a drawback on the exportation of imported soap and candles.
3d. Allowing a drawback of the duties paid on the importation of tallow, upon the exportation of the same in
soap and candles.
As to thefirstmode, it is to be remarked, that this article is among the list of those which pay the lowest rate of
duty, and although, on general principles, the importation of rawmatenals for manufactures, oughtto be encouraged,
that a small proportion only of this article, used m the manufactures of the United States, is imported, and the duty
on the importation may be considered as answering a valuable purpose, by way of encouragement to the domestic
production, which is rapidly increasing, and will probably be soon adequate to the full supply of the demand ofthe
United States.
As to the second mode, no argument in its favor occurs to tlie committee, but the interest of the memorialists;
and adopting it, would be a direct contradiction of all the pnnciples in which the drawback system is established.
The third mode would appear to the committee reasonable and expedient, but for the extreme difficulty which
would attend the establishing a system by which the drawback might be fairly ascertained.
They conceive, however, that none could be devised which would not be attended with such difficulty, and
liability to fraud, in its execution, as to render it wholly inadmissible.
The present nigh price of labor, in the United States, is a circumstance that bears hard on our manufacturers,
where they come in competition with those of foreign countries; yet, should it be deemed advisable to.Congress, to
'eld them further protection and encouragement, it would seem prudent to omit it till a period when the price of
bor was reduced to what might be supposed more nearly its natural state. The committee are of opinion that
tlie prayer of this memorial ought not to be granted.

S

[MANUFACTURERS OF CORDAGE. ]

The manufacturers of cordage^complain of a similar hardship, under which their manufactory labors; as most
of thfe objections occurring to the committee, against the interference of Congress on the memorial of the manufacturers of soap and candles, apply to this subject, the committee, taking leave to refer the House to their report on
that memorial, submit it as their opinion that the prayer of this memorial ought not to be granted.
[STEPHEN ADDINGTON. ]

Stephen Addington, callico printer, complains of a similar difficulty from foreign competition with his manufactory. The committee, taking leave to refer to their aforesaid report on the soap and candle manufactory, submit it
as their opinion that the prayer of this memorial ought not to be granted.

4th CONGRESS.]

No.

113.

[ 2 d SESSION.

DRAWBACK.
COMMUNICATED TO THE HOUSE Ot REPRESENTATIVES, FEBRUARY

24, 1797*

Mr. SWANWICK, from tlie Committee of Commerce and Manufactures, to whom was referred the petition of John
Brown, partner of the late house of Brown and Francis, made the following report:
That the said John Brown, as one of the partners of the late house of Brown and Francis, represents, that they
exported, in the year 1791, from the port of Providence, to the East Indies, eight casks and seven hundred and sixteen cases of foreign Geneva, and three thousand nine hundred and fifty-four empty case bottles, on which a duty,
.to the amount of four hundred and twenty-six dollars and sixty-four cents had been secured on importation.
That the said export was made with the precautions required by law, for articles on which the drawback of duty is
claimed; and that the said Geneva and bottles were afterwards sold in the East Indies, as was also the vessel in
which the export was made? and that tlie captain soon after died there, without furnishing the certificates and oaths
required bylaw, to entitle exporters to the drawback; but that this petitioner has other sufficient proofof the actual
sale and delivery, in the East-Indies, of the said Geneva and bottles.
The committee observe that, by an act passed in June, 1794, provision is made in all cases similar to the foregoing, respecting merchandise exported since thefirstday of July, 1792, and thereby, the Comptroller ofthe Treasury may direct the payment of a drawback, where,. in failure of the proof required by law, other satisfactory proof
can be produced. And your committee, being of opinion that Mr. Brown's case, though not in point of time within that provision, is, in equity, entitled to the same relief, beg leave to recommend this resolve:
Resolved, That provision ought to be made by law, for the relief of John Brown, and to entitle liim to a drawback of duties paid, on certain gin and bottles, exported in the year 1791, by the house of Brown and Francis, on proof,
to the satisfaction of the Comptroller of the Treasury, that the same were delivered without the limits ofthe United
States.

SINKING FUND.

1796.]

4th CONGRESS.]

,

-

<

497

H 4

DUTIES AND

[2d

SESSION.

DRAWBACKS.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 24, 1797.

„

Mr. HARPER,fromthe Committee to whom were referred the following resolutions, viz:
" Resolved, that the Secretaiy of the Treasury be directed to lay before Congress, annually, until the year one
thousand seven hundred and ninety-eight, a statement of the amount of duties and drawbacks for each year, from
1792, inclusive; and, after tne year one thousand seven hundred and ninety-eight, similar annual statements, each
to include, respectively, the six years immediately preceding the year in which it is made."
" Resolved, That, in the statements required by the foregoing resolution, the amount of duties and drawbacks,
after the present year, on each of tlie enumerated articles, paying a rate of duty ad valorem, and also, on woollens,
shall be separately stated; that woollens shall be distinguished into three classes; and that the said amount, on all
unenumerated articles^ paying such a rate of duty, (woollens excepted) shall be comprised in one item, containing,
however, an enumeration of the articles of which that item may be composed:"
Made the following report:
That the second of the said resolutions, if carried into effect, would be attended with considerable expense;
and might also be liable to difficulty and embarrassment, in keeping'the accounts in the custom house books. It is
also probable, that, by the new cl assification of dutiable articles, contemplated by former resolutions of this House, and
a report which is now preparing at the treasury, the objects of this resolution may be more conveniently obtained;
they therefore are of opinion that it would be inexpedient to adopt the said resolution at present.
As to the.firstresolution referred to the committee, they conceive that it is proper in itself, but ought not to be
extended to so great a number of years. A series of three years will, in their opinion, answer eveiy valuable purpose.
They do not think it advisable to include the year 1792, because the duties have been so much altered, since that
time, tliat no very certain inference can be drawnfromtheir amount then, as to the present or future operation ofthe
revenue laws.
They therefore recommend that the saidfirstresolution be altered so as to read as follows, and then be adopted, namely:
Resolved, That the Secretary of the Treasury be directed to lay before Congress, annually, a statement of the
amount of duties and drawbacks on the several articles imported into the United States, ana re-exported therefrom, each to include the three years, respectively, immediately preceding that year in which it shall he made.

4th CONGRESS.]

NQ, 115.

R E M I S S I O N OF T O N N A G E

{ 2 d SESSION.

DUTIES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, MARCH 1, 1797.

Mr. SWANWICK, from the Committee on Commerce and Manufactures, to whom was refered the petition of James
O'Brien and James Aylward, made the following report:
That the petitioners, with their families, in two small schooners,fledfrom Newfoundland, in October last, on
the occasion of tlie attack of that island by the French, and, under conduct of a vessel belonging to Plymouth, took
refuge in that port, in November last, in circumstances of extreme poverty and distress: and having no ability .to
discharge the duties of foreign tonnage, required by law, but by a sale of their vessels, which, under that disability,
are of little value "svithin tlie United btates; wherefore, the committee recommend,.
That provision be made by law, to remit to James O'Brien and James. Aylward? distressed mariners, who took
refuge in the ijort of Plymouth, in November last, the duties of tonnage due upon their vessels, namely: the schooner
Endeavour, of the burthen of thirty-eight tons; and the schooner Fish Hawk, ofthe burthen offifty-twotons.

5th CONGRESS.]

NO. 116.

[2d SESSION.

S I N K I N G FUND.
COMMUNICATED TO THE SENATE, DECEMBER 4, 1797.

The Commissioners of the Sinking Fund respectfully report to Congress as follows:
That tlie measures which have been authorized by tlie Board, subsequent to their last reports, of the 16th of
December. 1796, and 25th of January, 1797, so far as the same have been completed, are fully detailed in the
report ofthe Secretary of tlie Treasury to this Board, dated the 30th of November, 1797, and in tneproceedings of
the accounting officers therein referred to, which are herewith transmitted, and prayed to be received as part of
this report
On behalf of the Board.
JACOB READ, President ofthe Senate, pro tempore.
December 4th, 1797.

S498

FINANCE.

[1796.

The Secretary of the Treasury respectfully reports to the Commissioners of the Sinking Fund:
That no purchases of the debt of the United States have been made, since the date of the last report to Congress,
on the sixteenth day of December, one thousand seven hundred andninety-six: and that the sums heretofore purchased amount to two millions three hundred and seven thousand six^ hundred and sixty-one dollars and seventyone( cents, for which there have been paid, in specie, the sum of one million six hundred and eighteen thousand nine
hundred and thirty-six dollars and four cents, as will more particularly appear from the document hereto annexed,
marked A.
.
That, exclusive of certain reimbursements to the Bank of the. United States, which were reported to Congress
on the 25th day of January, one thousand seven hundred and ninety-seven, the following sums nave been applied
towards the discharge of the principal debt of the United Stated, during the present year:
1st. T o the second instalment of the six per cent, stock, bearing a present interest, which, pursuant to the act,
entitled " An act making further provision for the support of public credit, and for the redemption of the public
debt," passed on the third day of March, one thousand seven hundred and ninety-five, and the act in addition
thereto, passed on the twenty-eighth day of April, one thousand seven hundred and ninety-six, became payable on
the first day of January, one thousand seven hundred and niriety-seven, the sum of
- . - $641,674 76
2d. T o the payment of a loan, obtained of the Bank of New York, pursuant to the act, entitled
" An act making provison for the payment of certain debts 9f the United States," passed on the
thirty-first day of May, one thousand seven hundred and ninety-six, - 320,000 00
3d. T o the paj^ment of part of a loan obtained of the Bank of the "United States, pursuant to
an act, entitled " An act making furtherappropriations forthe military and naval establishihents, and for the support of Government," passed on the third day of March, one thousand
seven hundred and ninety-five,
- - - - 260,000 00
4th. To the payment of part of a loan had of the Bank of the, United States, pursuant to an act*
entitled An act authorizing'a loan of two millions of dollars," passed on the eighteenth day
of December, one thousand seven hundred and ninety-four,
300,000 00
5th. To the payment of premiums which fall due in the present year, on the loan of two millions of
guilders, obtained in Holland on the ninth day of March, one thousand seven hundred and
eighty-four, being two hundred thousand guilders, estimated at forty cents per guilder,
80,000 00
6th. T o the payment of the instalment of one million of guilders in Holland, which fell due the
present year, pursuant to a contract, dated June the eleventh, one thousand seven hundred and
eighty-two, estimated at forty cents per guilder, 400,000 00
Amounting, in the whole, to

-

$2,001,674 76

The Secretary has not yet received official information that the instalment last mentioned has been actually
discharged, but he considers the fact as certain, as it is known that sufficient remittances had reached Amsterdam,
and that the commissioners had engaged that the reimbursement should be effected on the first day of September
last!
The payments before enumerated have been made out of the following funds:
1st. The proceeds of six hundred and twenty shares of the capital stock of the Bank of the United States, belonging to the United States, which have been sold, in pursuance of the act, entitled " An act making provision tor
the payment of certain debts of the United States," the proceeds of which have been placed in the treasury, as appeal's from the proceedings of the accounting officers, herewith transmitted, marked B, shelving the dates and particulars of the said sales,
- $304,260 00
2d.; The proceeds of eighty thousand dollars of the six per cent, stock, authorized to be constituted
by the act before mentioned, which have been sold and placed in the treasury, as will appear
by the proceedings of the accounting officers of the treasury, herewith transmitted, marked C,
shewing the dates and particulars of the said sales,
70,000 00
3d. j The interest fund, or the sums which accrued upon the stock purchased and vested in the
commissioners of the sinking fund, in trust for the United States, as particularly stated in the
documents hereto annexed, marked D,
- - - 89,159 57
4til. The fund arising from the payment of debts, which originated prior to the present constitution
of the United States, also particularly stated in the document marked D,
10,274 38
5th. The funds arising from established revenues, and appropriated for the reduction of the debts
of the United States, being for the period, and in reference to the objects, contained in this
report,
1,527,980 81
Making, in the whole, a sum equal to the reimbursements befo.re mentioned,

-

-

82,001,674 76

The growing produce of the interest funds, the receipts for sales of lands in the Northwestern territory, together with the sums received, and expected from established revenues, are estimated by the Secretary as sufficient
for the reimbursement of two instalments of loans heretofore obtained of the Bank of the United States, which will
fall due at the close of the present year, amounting^to four hundred thousand dollars, and to the reimbursement of
the third instalment of the six per cent, stock, bearing a present interest; a statement of the*amount and application
of the said funds will be exhibited to the Board with the next report.
All which is most respectfully submitted, by
OLIVER W O L C O T T , Secretary of the Treasury.
TREASURY DEPARTMENT^ November 30th, 1797.

A.

CO

Statement of the Purchases of Public Stock by the Agents to the Trustees named in the Act for the Reduction of the Public Debt.

Six per cent stock.

Total amount of stock purchased by the agents to the trustees, as per report to the House
of Representatives, dated 16th December, 1796,
-

$907,816 64

Three per cent, stock.

Deferred stock.

$511,860 63

Amount of the Moneys expendseveral species ed in purchasing
of stock.
debt.

$887,984 44 $ 2 , 3 0 7 , 6 6 1 71 $ 1 , 6 1 8 , 9 3 6 04

I do hereby certify, that the trustees named in the acts for the reduction of the public
debt, have credit on the books of the several stocks at the treasury of the United States,
for the sums above stated,in the several columns of six per cent., three per cent., ana
deferred^ stock; and the amount thereof, being public debt, extinguished by their purchases, is two millions three hundred and seven thousand six hundred and sixty-one
dollars ahd^ seventy-one cents, for which the sum of one million six hundred and eighteen
thousand nine hundred and thirty-six dollars and four cents, in specie, was paid from
the public treasury, from the following funds, viz: #
Surplus duties to the end ofthe year 1790, $957,770 65: amount purchased therewith,
Loan of $2,000,000,
' - 434,901 89: amount purchased therewith,
Interest on stock purchased and redeemed, 226,263 50: amount purchased therewith,
$1,618,936 04

G
G
H»
-

$439,016 12
353,604 95
115,195 57

$401,072 90
31,731 94
79,055 79

$631,786 86
137,588 66
118,608 92

1,471,875 88
522,925 55
312,860 28

$907,816 64

$511,860 63

$887,984 44

2,307,661 71

TREASURY DEPARTMENT, REGISTER'S OFFICE,

November

c{
a

21, 1797.

JOSEPH NOURSE, Register.

o
C
O

S500

FINANCE.

[1796.

B.

No. 9,074.

TREASURY DEPARTMENT,

Auditor's Office, July

20, 1797.

I have examined an account between the United States and the President, Directors, and Company, of the
Bank of the United States, agents for the sale of bank stock, andfindthat they stand chargeable on said account
as-follows, viz:
To proceeds of 620 shares of the capital stock of said bank, belonging to the United States, sold
pursuant to instructions from the Secretary ofthe Treasuiy, founded on " A n act making provision for the payment of certain debts ot the United States," passed on the 31st May, 1796,
amounting, per statement and account sales herewith, to
$304,260 00
I alsofindthat the said President, Directors, and Company, are entitled to the following credit, viz:
By warrants in favor of the Treasurer, for amount of warrant No. 227, on them, dated June 30,1797,

$304,260 00

The statement and vouchers, on which this report is founded, are herewith transmitted, for the decision of the
Comptroller of the Treasury thereon.
R. HARRISON, Auditor.
To JOHN STEELE, Esq., Comptroller of the Treasury.
TREASURY DEPARTMENT, COMPTROLLER'S OFFICE^

Admitted and certified.

PresidmU

22, 1797.

JOHN STEELE, Comptroller.

To the Register.

DR $
* c

July

Directors, and Company, of the Bank of the United States, Agents for the sale') P
of Bank Stock, in account current with the United States.
5

To proceeds of 620 shares of the capital stock of said bank, belonging to
the United States, sold pursuant to
instructions from the Secretary of
the Treasury, founded on66 An act
of Congress making provision for
the payment of certain debts of the
United States," passed on the 31st
Miy, 1796, per account sales herewith,
-

By warrants in favor of the Treasurer,
for amount of warrant No. 227, on
them, dated June 30,1797, -

$304,260 00

AUDITOR'S OEFICE,

$304,260 00

July 20,

1797.

Stated by
COMPTROLLER'S OFFICE,

Examined.

$304,260 00

JOHN GIBSON.
July 21, 1797.
ANDREW ROSS.

JI particular account of the sales of six hundred and twenty shares in the Bank qf the United Slates, being a part qfJive thousand shares subscribed to the said bank by the United States, N under
<L
L»
the act qf incorporation, dated the 25th February, 1791, and which the Commissioners of the Sinking Fund sold, under the authorities contained in the " Act making provision for the payment qf
certain debts of the United States," passed the 31 st May, 1796.
Date of sale.

To whom sold.

Drawer of Note.

1797.
April 11,

Samuel Sterett,
Ditto, Ditto, Ditto, Ditto, William Bingham,
Willings anuFrancis,
Henry Kuhl,
T . Willing.
Joseph Anthony,
Ditto, 15, David Jackson,
18, John Colesy
John Vaughan,
John Steinmetz,
19, Comfort Sands,
20, John Miller, Jr. & Co.
21, John Vaughan,

Samuel Sterett,
*
Ditto, John Learny,
Francis and John West,
Ditto, William Crammond,
Willings and Francis,
Henry Kuhl.
Thomas Willing, Joseph Anthony,
Joseph Anthony, Jr.
David Jackson,
Wm, Crammond, John Vaughan,
John Steinmetz,
Comfort Sands,
John Miller, Jr. and Co.
John Vaughan,

Charles Baring, Jr.
John Ashley,
-Geo. Harrison,
T , and J. Kfetland,
- 25, Philips Crammond and Co.
John Donnaldson, Henry Philips,
John Travis,
26, Samuel Ward,
28, John Atkinson,
H. and S. Johnson and Co.

24,

Endorsers.

When due.

T . and J. Ketland, andjGeo. Harrison,
Willings and Francis, and George Harrison, Jas. Crawford and Co.* and W.Knox and Co.
N. and J. Frazier, and C. Nesbitt and Co. John Donnaldson, and C< Nesbitt and Co.
Willings and Francis? and W . Bingham,

Bingham ana lieo. Willing,
Robert Smith and A . C. Dawes,
Brown and Ives, and J. Anthony and Co.
H. and S. Johnson, and C. and Robert Smith,
L . de Noailles and J. Coles. John Miller, Jr. and W . Bell,
J. Steinmetz, Jr. Jos. Ball, & AdamZantzinger,
H. & S. Johnson .& Co. and J. C. Clason&Co.
- Robert Smith and Co. and J. C. Stocker,
Samuel Sterett, Ross, and Simpson, J
>
S. Delany and Geo. Latimer,
5
Charles Baling, Jr.
John Ashley; and Peter -Blight,
John Ashley,
Charles Baring, Jr., and P. Blight, G. Harrison,
W.Read&Co.J.W.Francis&Ross&Simpson,
T . and J. Ketland,
Simon Walker and John Ashley,
Philips Crammond and Co, John Travis, and Willings and Francis,
J. Donnaldson,
Edward Milnor and James Crawford,
Henry Philips,
P. Nicklin and Co., J. Waddington, *
John Travis,
P. Crammond & Co. and Rob't Smith & Co. S. Ward, W . Constable and J. Shaw, John Atkinson,
H. and S. Johnson and Co.
H. and S. Johnson and Co. John Atkinson,
* -

1797.
June 10,
'
10,
u 10,
13,
(t 13,
U 12,
t(
12,
tt n ,
U 13,
u
13,
u
13,
it
14,
a
17,
a 17,
a 17,
u

18,

19,

-20,
it

.(

a
a
4
6
a
u
ti
u
a

23,
23,
23,

20,

24,
24,
24,
24,
25,
27,
27,

Amount*

$8,160"*|
8,160
15,840 y

7,6 80

8,160J
14,400
60,000
4,800
7,680
3807
2,5003
5,000
12,500
5,000
10,000
12,500
7,500
5,000
10,000
10,000
10,000
10,000
10,000
1,500
10,000
10,000
25,000
6,500
6,000
$304,260

287 shares, at 480 dollars, is
333 shares, at 500 dollars, is

$137,760
166,500

620

$304,260

£• E*

Number of
shares.

Rate per cent.

100

at 20 per cent, advance.

30
125
10
16

do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
at 25 per cent.
Ditto.
Ditto.
Ditto.
DittoDitto.
Ditto.
* Ditto.
Ditto,
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto. \
Ditto. 5

Place of
residence.

10
25
10
20
25
15
10
20
20

20

20
20
3
20
20
50
13
12

CO

Ht
-

New York.

W
Ht
o
**
d
1!
2
o

New York.

620
G. SIMPSON, Cashier.

Examined.

J. G,

TREASURY DEPARTMENT, Register's Office, November 21, 1797.

I certify that the foregoing statement No. 9,074, dated in the Auditor's Office the 20th July, 1797, and admitted and certified by the Comptroller of the Treasury, the 22d following, together with
a particular statement of the sales of 620 shares in the Bank of the United States, are true copies of the original documents filed on record in this office.
JOSEPH NOURSE, Register.

Ox
O

FINANCE.

502

imr

C.
No. 0,313.

TREASURY DEPARTMENT,

Auditor's Office, November 29, 1797.

I have examined and adjusted an account between the United States and thePresident, Directors, and Company of the Bank of New York, agents for the sale of six per cent, stock, andfindtha^they stand chargeable on said
account:
To proceeds of 80,000 dollars of said stock, sold pursuant to instructions from the Secretary of the Treasury, founded
on " A n act; making provision for the payment of certain debts of the United States, ""passed on the 31st.May,
1796, amounting, per statement and account sales herewith, to dollars
70,000
I also find that the said President, Directors, and Company, are entitled to the following credit on said account:
By warrants in favor of the Treasurer for amount of warrant No. 2, on them, dated November 14, 1797.
$70,000
The statement and cancelled warrant, on which thik report is founded, are herewith transmitted, for the decision
4
of the Comptroller ofthe Treasury thereon.
P. FERRALL, Principal Clerk.
To JOHN STEELE, Esq, Comptroller of the Treasury.
,
TREASURY DEPARTMENT,

Comptroller's Office, November 30,1797.

Admitted and certified.

To the Register.

JOHN STEELE, Comptroller.

C The President, Directors, and Company of the Bank of New York, agents for the sale of six per cent. Cp
C
stocky in account with the United States.
t
By warrants in favor of the Treasurer, for
To proceeds of 80,000 dollars of said stock, sold
amount of warrant No. 2, on them, dated
pursuant to instructions from the Secretary of
November 14, 1797, for
the Treasury, founded on an act making provision for the payment of certain debts of the
United States, passed on the 31st. May^ 1796,
$70,000
amounting, per account sales herewith, to
$70,000
AUDITOR'S OFFICE,

November 29, 1797.

P. FERRALL.
29th November, 1797.
Examined.
J. REDDALL.

COMPTROLLER'S OFFICE,

Account of sales of Six per cent Stock. made by the Bank of New York, for acc&unt of the United States»
1797.
March. 1.

Eighty thousand dollars of six jper cent, stock, sold this day to the New York Insurance
Company, at seventeen shillingsand six pence in the pound, one half payable in cash, the
other half in sixty days,
$70,000

BANK OF N E W YORK,

March, 1797.

CHAS. W I L K E S , Cashier.
TREASURY DEPARTMENT,

Register's Office, November 30, 1797.

I certify that the foregoing treasuiy statements, No. 9,313, and account sales of 6 per cent stock,fcaretrue copies
of the originals, on "file in this office.
JOSEPH NOURSE, Register.
D.
Statement of moneys arising from interest on stock transferred to the United States, being the amount drawn
by the agent to the trustees for the redemption of the public debt, pursuant to the act^ of the 8th May, 1792, and
agreeably to a statement made at the treasury, No. 8,512, dated January 4, 1797, viz:
$22,122 35
22,134 16
22,769 12
22,133 94

March 31, 1796,
June 30, 1796,
September 30, 1796,
December 31, 1796,

9,159 57

Eighty nine thousand one hundred fifty-nine dollars and fifty seven cents.
TREASURY DEPARTMENT,

Register's Office, November 21, 1797.
JOSEPH NOURSE, Register.

Statement qf moneys arising from the payment of debt which originated prior to the present constitution, being
the amount drawn by the agent to the trustees for the redemption of the public debt, pursuant to the act of the
Zd March, 1795, ana agreeably to a statement made at the treasury, No. 8,512, dated January 4, 1797, viz:
From Messrs. Furman and Hunt, for balance of their account in the quartermaster general's department, From Robert Townsend Hoe, for damaged tobacco, sold by the commissioner of loans, in
the State of Virginia, on public account,
From Edward Carrington, late deputy quartermaster general, received by him for public
property sold,
From ditto, for so much received by him from the estate of George Webb, late receiver
of taxes in the State of Virginia,
' From James Lovell, late receiver of continental taxes for the State'of Massachusetts, being
the balance due by him,
From Edward Carrington,,late deputy quartermaster general, received by him in part of
a balance due by Erasmus Gill and company, From ditto, received by him for public property sold,
-

$ 5 94
37 44
1,846 85
1,330 62
1,999 79
375
629 34

MINT.

17970

503

From Rufus King, administrator to the estate of John Alsop, deceased, on account of
sundry balances due by said Alsop, and others,
- ,
- 2,871 15
From the estate of Thomas Huggins, deceased, in part of a balance found due by him, as
late assistant commissary ofpurcnases in Maryland,
- 1,178 25
$10*374 38
Tea thousand two hundred seventy-four dollars and thirty-eight cents.
TREASURY DEPARTMENT,

Registers Office, November 21,

5th CONGRESS.]

1797.

JOSEPH NOURSE, Register,

NO. 117.

1

FOREIGN

[2d

SESSION.

COIJ^S.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, DECEMBER 11, 1797.

Mr,

VENABLE, from the Committee to whom it was referred to inquire whether any, and what, alterations were
necessary in the law, entitled " An act regulating foreign coins, and for other purposes," made the following
report:
That it appears, from the best information they can obtain* that very# little of the silver coin of the United
States has circulated at any considerable distance from the mint, especially iri the interior parts of the country.
That, by the operation of the law, which provided that, at the expiration of three years after the coinage of gold
and silver should commence at the mint, all foreign silver coins, except Spanish milled dollars, and the parts of such
dollars, should cease to be a legal tender, considerable embarrassments have been produced, and many losses sustained, as a very considerable quantity- 0 foreign silver coins, other than Spanish milled dollars, and the parts of
1
such dollars, was, at that time, in circulation,
i
#
Your committee alsofind,that, by the operation of the said act, all foreign gold coins will cease to be a legal tender, after the thirty-first day of July next j that a great quantity of it is now in circulation* and must necessarily continue so, until that period arrives, as it will be scarcely possible for the mint, on its present establishment, to coin a
sufficient quantity to replace it.
Your committee are, therefore, of opinion, that provision ought to he made by law, authorizing and requiring the
collectors of the revenue to receive, in discharge of all demands of the United States, foreign silver coins, other than
Spanish milled dollars, and the parts of such dollars, at the rates, and under the regulations, by which they were
receivable before thefifteenthday of October last; that this regulation should continue for two years, and until the
end of the next session of Congress thereafter; ana that so much of the said act, as relates to the circulation of foreign gold coins, be suspended for the, like time.

[CIRCULAR. ]

To the Collectors of the Customs and Supervisors of the Revenue.
TREASURY DEPARTMENT,

November 28th^ 1797.

SIR:

In consequence of the proclamation of the President of the United States, of the 22d of July, 1797, founded
on the act of Congress, passed on the ninth day of February, 1793, entitled " A n act regulating foreign coins, and
for other purposes," all foreign silver coins, except Spanish milled dollars, and parts of such dollars, ceased to be a
legal tender tor the payment of any debts or demands, after thefifteenthday of October last
The President and Directors of the Bank of the United States having, however, manifested their consent to receive French crowns, and other foreign silver coins, at the rates at which the same were current, and a legal tender,
prior to thetimementioned in the President's proclamation, it has been deemed advisable to permit the said foreign
coins to be received in payment of the revenues of the United States, on the terms and conditions prescribed in the
act of Congress of February 9th, 1793, before mentioned. #
v
#
To obviate inconveniences which may attend the negotiation of treasuiy drafts, the supervisors and collectors
are, however, requested to specify, in their weekly returns to this Department, the sums which may, from time to
time, remain in tneir possession, of foreign silver coins, which are not, by law, a tender in payment of debts; they
are also requested to give information whether the said coins are, or are not, current, by common consent, to the
end that such measures may; be adopted, for the collection of the revenue, as circumstances shall be found to require.
I am, with consideration, sir, your obedient servant.

5th CONGRESS.]

NO. 418*

[ 2 d SESSION.

M I N T ,
COMMUNICATED TO THE

HOUSE OF REPRESENTATIVES, DECEMBER 19, 1797.

The Director of the Mint, in obedience to the order of the House of Representatives of the United States of yesterday, begs leave to report:
The enclosed statements, Nos. 1, 2, 3, and 4, being those required by said order? it is thought prudent to take
into the mint no more bullion than may be acted upon m one mass or deposite, when it comes from any of the banks
of this city, from whence it can be had in a very short time, when wanted. It is for this reason that other depositee which are ready to be made by the Bank of the United States, have not been lodged in the mint, but are
waiting the completion of the coinage now in hand. The expected deposites from* different banks in this city and
New York, as far as the Director has been informed, may amount to above three hundred thousand dollars m French
crowns. These are expected to be received into the mint by limited deposites, as fast as the prior ones are paid off.
When there is a sufficient quantity of bullion to keep one press striking, this will be at the rate of about eighteen or
twenty thousand dollars per week. The gold coinage increases in amount in proportion to its additional value.
E L I A S B O U D I N O T , Director.
M I N T OF THE UNITED STATES, 1 Oth

December\

1797.

JCP It should be remembered that the mint was shut up during the prevalence of the yellow fever in the city.

FINANCE.

504

[1798.

No. 1.
A statement of gold bullion deposited in the mint of the United States, from November 29, 1796, (the date of
the Director's last report) to this day, inclusive.
When
received.

By whom deposited.

1796.

Nov.

30
8
13
26

1797.

2
Jan.
Feb. 11
MarchL 1
9
20
29
10
20
5
11

April
May-

31
9
10

June

July
Nov.
Dec.

13
28
8
17
29
1
9
13

John Alsop,

-

Benjamin Goodhue,
Joseph Richardson,
Claudius F. Rousset,

Description
of bullion.

-

-

-

£

-

Ounces, dwts. grs.
78 19 12

Ingots.
Clippings
ana coins.
Ingots.
Ditto.

Dolls, cts. ms.
1,404 0 0

-

-

20

7

17

362 40 5

18
33

5
9

12
6

324 88 5
594 88 5
340 22 0
294 40 5
1,623 48 0
434 3 5
1,269 55 £
8,629 33 0
16,027 55 5
17,841 77 5
3,015 66 5
343
5
17,738 66 5
364 77 5
17,653 33 0
357 66 5
10,019 55 5
1,980 37 0
965 77 5
737 55 5
496 0 0
537 55 5
737 29 5
2,012 59 0
520 37 0

5,997

M I N T OF THE UNITED STATES,

Value.

19" 2 18
Ditto.
16 11
5
Ditto.
91
6 10
Ditto.
8
Ditto.
24
7
71
8
6
Ditto. .
For. coins.
485
8
0
0
Ditto.
901 11
1,003 12
0
Ditto.
169 12 15
Dust.
Ingots.
4
19 , 6
For. coins.
0
997 16
Ingots.
20 10
9
For. coins.
993
0
0
20 "2 9
Ingots.
563 12
- Dust.
0
111
7 22
- Ingots.
6 12
54
- Ditto.
41
9 18
- Ditto.
27 18
0
Ditto.
4 18
30
- Ditto.
41
9 11
Ditto.
113
Dust.
4
4
5 10
29
- For. coins.

- •
-

Joshua Bl Bond, Joseph Richardson, Joseph Lownes,
JosephRichardson, S. Pickering Gardner,
Bank of the United States,
Do.
do.
do. , Do.
do.
do. James Yard,
Joseph Richardson, Bank ofthe United States,
Joseph Lownes,
.
Bank of the United States,
Joseph Richardson, William Bell,
Joseph Pontalby,
Elliston and John Perot, Joseph Lownes,
John B. Wallace, ^ ,
George Simpson,
Elliston and John Perot, James Yard,
Charles Lee,
-

Standard weight

Treasurer's Office, December 18,1797,
For B E N J A N I N R U S H , Treasurer.

15

9

NATH.

106,626 95 0

THOMAS,

Clerk.

No. 2.
A statement of silver bullion deposited in the mint of the United States, from November 29th, 1796, (the date,of
the Director's last report) to this day, inclusive.
When
received.

By whom deposited.

Description
of bullion.

Standard weight.

Value.

May

June

9
16

10
19
28
2
11
15
19
5
9
17

July

29

Aug.
Nov.

17
29

Dec.

12

Nathaniel Thomas, John S. Sherborne, John B. Wallace, Nathaniel Thomas,
John B. Wallace, Do.
do.
Nathaniel Thomas, Bank of Pennsylvania,
Joseph Richardson,^
John E. Yan Alen,
John Foley,
Joseph Richardson,
Do.
do.
Thomas Jefferson, John Carrel 1,
Joseph Richardson, Bant of the United States,
David Ott,i 'Bank of the United States,
Bank of North America, Bank of the United States,

M I N T OF THE U N I T E D STATES,

-

x

-

-

-

-

-

-

-

-

-

-

Ounces, dwts. grs.
5
0
0
0
13
8
6
0
13
8
13
8
0
0
13
8
7 12
10
0
4
0
14 12
9
0
0
0
7
0
1
0
14
0
14
0
2
0
3
0
10
0

Dolls, cts. ms.
235 67 0
450 0 0
1,000 0 0
499 96 0
1,000 0 0
1,000 0 0
450 0 0
1,000 0 0
488 50 5
757 50 0
4,031 76 5
266 22 0
240 52 0
300 0 0
400 78 5
642 75 0
1,092 34 5
433 50 0
2,077 3 5
29,902 9 5
2,367 11 5

42,151

1797.

Jan.
Feb.
March
April

48,635 76 5

204
Ingots.
390
Sp. dollars.
866
Fr.«crowns.
433
Sp. dollars.
866
Fr. crowns.
866
Ditto.
390
Sp. dollars.
866
Fr. crowns.
423
Ingots.
656
Sp. dollars.
3,494
Ingots.
230
, Ditto.
208
Ditto.
260
Sp. dollars.
Ingots.
347
Ditto.
557
Ditto.
946
375
Ditto.
Ditto.
1,800
Fr. crowns. 25,915
Ingots.
3,051

Treasurer's Office, December 18,1737.
For B E N J A M I N R U S H , Treasurer.

0

NATH.

8

THOMAS,

Clerk.

DRAWBACK AND REDUCTION OF DUTIES.

1798.]

No.

505

3.

Ji statement of the denomination and value of silver coins, issuedfrom the mint of the United States, from the 29th
of November, 1796, (the date of the Director's last report) to this day, inclusive.
Dollars.

Half Dollars.

Quarter Dollars.

Dimes.

3,918

252

25,261

12,546

M I N T OP THE UNITED STATES,

Total, Dollars/19,320 45

Treasurer's Office, December 18, 1797.
For BENJAMIN RTJSH, Treasurer.

Half Dimes.
44,527

NATH. THOMAS, Clerk.

N. B. There are now in the mint, nearly ready for delivery, about thirty-four thousand dollars in silver coins.
No.

4.

A statement of the denomination and value ofgold coins, issued from the mint of the United States, from the 2 9th
of November, 1796, (the date of the Director'slast report) to this day, inclusive.
Eagles.

Half Eagles,

9,177
M I N T OF THE UNITED STATES,

Quarter Eagles.

6.406

Value m Dollars,

1,756
128,190.

7reasurer's Officey December 18, 1797;
For BENJAMIN RUSH, Treasurer. . NATH. THOMAS, Clerk.

5th CONGRESS.]

NO.

DRAWBACK

AND

119.

REDUCTION

[Sd

OF

SESSION.

DUTIES,

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES ON THE 2D OF JANUARY, 1798.

Mr.

LIVINGSTON,

from the Committee on Commerce and Manufactures, to whom were referred the petition of Peter
Aupoix, and the memorial of William White, made the following reports:
[PETER AUPOIX.]

That he prays the allowance of a drawback upon a quantity of goods exported by him from the United States, at
the port of New York, in the month of October, one thousand/seven hundred and ninety-fivd
On this application, the following facts appeared to the satisfaction of your committee:
That the goods in question were duly entered for re-exportation, in three parcels, and at three different days, at
the custom house, in the said port of New York5 that the necessary notice was given to the collector, with the
description of the goods5 and the names of the importers, and the places from whence, and vessels in which, the
same were respectively imported 3 that proof was made by the respective importers, and persons through whose hands
the said goods had passed, of the identity of the goods; that the same were regularly inspected by the officers ofthe
revenue, and found to correspond with the description on which a permit was given by the collector, for the lading,
which was performed under the superintendence of the officer who inspected the same. But that the exporters
oath of his intention to export the goods, and that he would not re-land them, was omitted in all the entries, and the
bond in one of them.
Your committee furtherfind,that the goods were really exported, and the proper certificates produced to prove
their being landed in a foreign port.
Your committee alsofind,that these circumstances were submitted to the comptroller, by the late collector ofthe
port of New York, and that his answer leaves the relief as a matter of discretion to the collector; but that the person nowfillingthat office does not thinkfitto exercise any discretion on the subject, as the transaction took place
in the time of nis predecessor.
The committee have also been informed, that, as thetimefor taking the oath, and giving the bond, is not precisely
fixed by law, the collectors of different ports have generally received them after the entry, and that this would, probably> nave been done in the case of the petitioner, if he had not sailed in the vessel that carried his goods.
Though your committee are extremely loath to afford relief in cases of non-compliance with the regulations prescribed for the collection of the revenue, yet they think it essential to justice, and the interest of commerce, that
such cases of unintentional omissions as can be relieved without opening a door to fraud, ought to be favorably
heard. They deem this a case of that nature, and therefore recommend that the following resolution be adopted, to
wit:,
Itesolved, That relief ought to be granted to Pierre Aupoix, according to the prayer of his petition.
[WILLIAM WHITE. ]

That the memorialist seeks for a reduction of tlie duties on certain wines imported by him into the port of Boston, under the denomination of Sherry and San Lucar wines, but which are stated to have been about thirty per
cent, below the usual value of wines of those denominations.
Though the fact is made to appear to the committee by the documents accompanying the memorial, yet they
think the bad quality of an article which pays a specific duty not ad valorem, is no reasonforreducing the duty, and
that a contrary doctrine would go to place all the articles paying an enumerated duty, on a level with those paying
duties ad valorem, which they presume was not intended by the Legislature.
The committee are therefore of opinion that the prayer of the memorial of the said William White ought not
to be granted.

1