To Alexander Hamilton from Tench Coxe, 18 January 1795
From Tench Coxe
Treasury Department, Revenue Office, January 18, 1795. “It appears necessary that order should be taken upon the subject of gauging wines paying duty ad valorem. It is understood, that they are not gauged to establish the sum of duty, but it is necessary that they should be gauged to enable the inspectors of the Revenue to mark and certify the quantity. The expence of gauging and authority to incur it in the Business of the Customs are the points to be decided upon.”1
LC, RG 58, Letters of Commissioner of Revenue, 1794–1795, National Archives.
1. Coxe is referring to “An Act repealing, after the last day of June next, the duties heretofore laid upon Distilled Spirits imported from abroad, and laying others in their stead; and also upon Spirits distilled within the United States, and for appropriating the same” ( 199–214 [March 3, 1791]). Section 12 of this act reads: “That the officers of inspection under whose survey any of the said spirits shall be landed, shall upon landing thereof, and as soon as the casks, vessels and cases containing the same shall be gauged or measured, brand or otherwise mark in durable characters the several casks, vessels or cases containing the same, with progressive numbers; and also with the name of the ship or vessel wherein the same was or were imported, and of the port of entry, and with the proof and quantity thereof; together with such other marks, if any other shall be deemed needful, as the respective supervisors of the revenue may direct.”