(Circular)
Treasury Department
Comptroller's Office
April 20th 1815
Sir
In consequence of a late enquiry made by the Collector of Oswego to this Department, I wrote him on the 17th Instant that it was a principle settled by the Treasury so early as 98, that merchandize subject to an ad-valorem duty must be invoiced at its actual cost at the place of purchase in Canada (and not at its original Sterling in Europe) which, in relation to the importation into the United States, must be regarded as the place of exportation, contemplated by the law. Should any attempts be made to evade the full amount of duties accruing under this principle, your will consider it your duty to enforce the rule in your district.
With due Respect
Jos. Anderson
Wm. Gamble Esq.
