JEFFERSON THOMAS Partly printed Document Signed ThJefferson

Sale 2628 - Lot 77

Price Realized: $ 5,250

?Final Price Realized includes Buyer’s Premium added to Hammer Price

Estimate: $ 3,000 - $ 4,000

PAYING THE FIRST US IMPORT DUTY JEFFERSON, THOMAS. Partly-printed Document Signed, "Th:Jefferson," certifying the accuracy of the invoice [not present] which lists the cost of, and duty paid for, items imported by Thomas Jefferson. Countersigned by Collector Sharp Delany and Naval Officer William Macpherson. 1 page, 6 1/2x8 inches; faint soiling along vertical folds touching signatures (without loss). [Philadelphia], 7 September 1793 [from docketing]

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On July 4, 1789, "An Act for laying a Duty on Goods, Wares and Merchandise Imported into the United States" was approved, becoming the first U.S. tariff act and only the second law passed under the new Constitution. The revenue generated was intended for, among other things, "the support of government, for the discharge of the debts of the United States, and the encouragement and protection of manufactures," the most significant debt being that incurred from the Revolutionary War. A collector and Naval officer were appointed and stationed at what was deemed the nation's sole port of entry, Philadelphia. The highest duties were imposed on luxury goods, up to 15 percent for items such as carriages.