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Lot 0152
Federal Period
1798 Federal Period Treasury Department Tax Circular on Naval Shipments Including Slaves, Mulattos & Freemen !
October 26, 1798-Dated Federal Period, Black History and Slavery Related Printed Document, Treasury Department Circular Signed, “Jno. Steele” as Comptoller, Questions and Answers on Collecting Tax on Naval Shipments including Slaves, Mulattos and Freemen, Very Fine.
This original Treasury Department Comptroller’s Office official headed Circular, 7.75” x 9.75”, 2 pages plus Integeral Address Leaf, (Washington) to Ebenezer Thomson, Naval Officer Providence, Rhode Island. This circular was sent to try to clarify a portion of the Tax Collection Law passed August 4, 1790. After clarifying certain cargoes, the later portion addresses questions forwarded to the Treasury Department. Some prime example of listed questions and answers include:

“Question. - Are mulattoes and free negroes liable to the tax?

Answer. - The condition of people of colour, such as mulattoes of negroes, born free of legally manumitted, being such as to entitle them to the provisions of the act in case of disability of infirmity, they are deemed proper subjects of the tax.”

“Question.- Are slaves subject to the tax?

Answer. - In regard to people of colour, but one distinction is to be made, and that is, between freemen and slaves; as the latter, in case of infirmity or disability, are not liable to be thrown for support on the funds of the institution, it would be unreasonable to subject their owners o the payment of the tax.”

There is much more historic Federal period Tax related content printed in this important early Federal Period Treasury circular. Docket on reverse. Presented on mostly clean laid period paper with partial red wax seal having been opened.

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1798 Treasury Tax Circular Ship Slaves + Mulattos

Estimate $600 - $800Jun 23, 2018