Oliver Wolcott, Jr., As Auditor Of The Treasury Department, Clarifies Customs Collection Law

OLIVER WOLCOTT, JR. (1760-1833). Wolcott served as the second Secretary of the Treasury from 1795 to 1800, as a Judge of the United States Circuit Court for the Second Circuit from 1801 to 1802, and as Governor of Connecticut from 1817 to 1827. DS. 1 pg. 8” x 10”. March 22, 1793. Treasury Department, Comptroller’s Office. A document signed by “Oliv. Wolcott” to “Jonathan Fitch Esq.” in the form of a typed circular: “Sir, the thirty-fourth section of the Collection Law provides that certain rates per cent, shall be allowed for the tares of Coffee, Pepper and Sugar other than Loaf Sugar. – Upon this provision a doubt has existed whether the per centage ought not in certain cases, to be computed upon the Cwt. or one hundred and twelve pounds; or ought in all cases to be computed upon the 100 lb. or short hundred. – The practice at different Ports has on this point been, and continues to be dissimilar. – It is necessary to produce uniformity. As the subject is not free from ambiguity, a Legislative explanation would have been preferred to a construction of the Law, from the Treasury; but as none has taken place, the Secretary of the Treasury has directed me to inform you that in the future the percentage is in all cases to be computed on the 100 lb. or short hundred – in a doubtful case this construction is preferred, as being most accommodating to the Merchant…” This letter is an excellent example of early American bureaucratic lawmaking, revealing that executive agencies, rather than Congress, have long been stepping in to crafting legislation. In this case, in an era when government revenue predominantly came from ports and import and export proceeds, the Secretary of the Treasury needed to clarify federal legislation on such levies. The typed circular is in fine condition with light marginal chipping.