Auction Name: 2026 February 26 Historical Manuscripts & Texana Signature® Auction

Lot Number: 47079

Shortcut to Lot: HA.com/6328*47079

Alexander Hamilton Letter Signed. Two pages, 7 1/2 x 9 inches, "Treasury Department," [Philadelphia]; May 4, 1791. Hamilton writes Sharp Delaney, addressing the enforcement of federal customs law regarding duties on imported tea and wine. Laminated with a heat setting acetate at an earlier time (circa 1930s) to an overall size of 8 1/4 x 12 3/4 inches. The letter reads, in full:

"I am informed, that a doubt has been made, whether in order to obtain the credit for two years, for the duties on Teas, according to the act making provision for the collection of the Duties by law, imposed on Teas and to prolong the term for the payment of the duties on Wines, it is necessary that the Teas be deposited in conformity to the regulations prescribed in the Act-it being contended that the parties will be intitled to the benefit of that Credit on giving Bond, with surety, as in other cases, conditioned for the payment of the duties in two years. As I have no doubt that the true construction of the law makes the deposit of the Teas an indispensable condition to the allowance of that Credit, I am to desire that you will govern yourself accordingly." Signed, "Alexander Hamilton."

Condition: Laminated with a heat setting acetate. Lightly toned, with very minor wear at the left edge. A few very light stains.

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