United States Collector of Customs (Philadelphia, Pa.) account books, 1796-1802, v.2

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About this Item

Creator
United States , Collector of Customs (Philadelphia, Pa.)
Type
Account books.Receipts (financial records).
Language
English
Origin
Pennsylvania
Description
.5 linear feet (2 volumes)
Repository
Baker Library, Harvard Business School, Harvard University
Identifier
colonialnorthamerica.library.harvard.edu/990147147100203941_HBS.Baker.GEN:34308590-2017
Subjects
United States.
Customs administration--United States--History
Export marketing
Imports--Pennsylvania
Merchant mariners--Salaries, etc
Ships--Equipment and supplies
Tariff--United States
Philadelphia (Pa.)

Content Notes

Two account books maintained by the Philadelphia Custom House, dated 1796-1802. Volume one is a cash book. Volume two contains receipts for export bounties and for damages on imports, including the signatures of shipmasters and the name of the vessel carrying the cargo. There are also receipts for wages for crews of United States revenue cutters and for customs inspectors.

Biographical Notes

The United States established Custom House districts under the jurisdiction of the Treasury Department in 1789. Customs collectors were tasked with charging import and export duties, transferring bounties on goods to the Treasury Department, issuing vessel documents like certificates of enrollment, license, and registration to shipmasters, and recording tonnage.