United States Collector of Customs (Philadelphia, Pa.) account books, 1796-1802, v.2
About this Item
- United States , Collector of Customs (Philadelphia, Pa.)
- .5 linear feet (2 volumes)
- Baker Library, Harvard Business School, Harvard University
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.
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.