Foreign Impost Book for July, August, and September 1792 by Port of Philadelphia Custom House - 1792

Philadelphia, 1792. Very Good -. 12 leaves, each 53 x 74 cm. Ruled by hand and filled in horizontally, then folded once vertically in the center. All have been used on both sides except for the first leaf (July 5-9), which functions as the cover when folded. Each leaf contains 21 columns headed: Date of Entry; No. manifest; Names of the Consignees; Marks & Numbers; Packages & Contest; Quantity of Enumerated Articles; Rate of duty; Value of Goods Subject to 8 pCt; [and so forth to 40 pCt]; Amot. of Duties ad Valorem; Amot of duties on Enumerated Articles; Gross Amot of Duties. Each listing also contains the type and name of the ship and its place of departure. The ships came from Caribbean ports carrying rum, fruit, coffee, sugar, wine, and conch shells; Nova Scotia with potatoes and salmon; Terceira Island in the Azores with lemons, oranges, salt, baskets, and brandy; New York with pickled fish; Maryland with glassware and hair Posder; Delaware with linen; Liverpool with fish; New Orleans with fur and deer skin; London with canvas, nails, juniper berries, china, pamphlets, and watches; Amsterdam with gin and iron; and Honduras with mahogany, coconuts, and a turtle. The consignees included longstanding Philadelphia merchants such as Willing, Morris and Co., and newer partnerships such as Dutilh and Wachsmuth. Pennsylvania established the Custom House in Philadelphia in 1784, five years before to the establishment of the United States Customs Service. The first collector, Sharp Delany (c. 1739-1799), also served as the first Collector of Customs, from 1789 to 1798, when he was forced to resign after embezzling at least $86,000. The office of the U.S. Customs House was located at Walnut and 2nd streets in 1792. In Very Good- Condition: chipping along edges, primarily of outer leaf; minor loss along fold in outer leaf; closed tears from fore-edge of a few leaves; faint dampstaining at edges, primarily of outer leaf; otherwise, clean and crisp.