[Translation.]

Mr. Geofroy to Mr. Seward

Sir: The French firm, Brulaton & Co., of New Orleans, remonstrates against a payment of duties exacted from it by the custom-house at that place on merchandise entered at that custom-house, the 2d of May last, and sold in regular manner on the 4th, on the basis of the tariff then recognized—that is to say, five days before the decision of the Secretary of the Treasury of the 30th April was known at that city.

I have the honor to send herewith to your excellency the letter which these merchants have addressed upon this subject to his Majesty’s consul at New Orleans, begging you to be so good as to transmit this reclamation to the Secretary of the Treasury, and to ask him if it is right, as I think it is, to issue orders to the collector of the customs at New Orleans to desist from his claim.

Accept, sir, the assurance of my high consideration.

L. DE GEOFROY.

Hon. William H. Seward, &c., &c., &c.

[Page 239]
[Translation.]

Messrs. Brulaton & Co. to the Consul of France

Sir: On the 28th April, 1864, we received, to us consigned, the brig Katica, from Marseilles, with an assorted cargo. According to custom, we entered the vessel at the custom-house five days after her arrival in port—say the 2d May. After having fulfilled at the custom-house all the formalities required by the United States, paid the duties on this cargo, we obtained the papers necessary to dispose of this merchandise, which we had published through the journals as to be sold at auction on the 4th of said month.

In conformity with this notice, the sale of this merchandise took place on the 4th of May, on the levee, by the agency of Mr. Bernard Tarpin, public auctioneer. Almost the whole cargo was sold on the levee, and delivered the next day to the buyers; in consequence, after the 5th of said month of May we are no longer holders of this merchandise—that is to say, four days before the law of fifty per cent. additional duty was known here, for that news was not known until the 9th or 10th of May.

The collector of the customs pretends to exact from us the fifty per cent additional duty on this cargo, upon the pretext that the law was in force from the day of its approval.

Even admitting this fact, that a law may be in force before it can be known, we ask, upon what have we to pay this fifty per cent., inasmuch as we no longer have this merchandise?

It is plain that it is the merchandise that must be subject to duty on entry, and not the merchant; for if the merchandise was still in our hands we could, on paying this additional duty, raise the price of the merchandise, and thus reimburse ourselves for this augmentation; whilst in this particular case in which we are placed, if we were to be condemned to pay this addition of fifty per cent. upon merchandise which has no longer any existence for us, this loss would fall upon ourselves, which would be contrary to every principle of equity; because the merchant would be compelled to pay a duty of fifty per cent. on merchandise which he no longer has, but which he has had at a time more or less further back. We submit these facts to you, Mr. Consul, begging you to be so good as to bring them to the notice of the minister of France at Washington, and to aid our remonstrance.

BRULATON & CO.

The Consul of France at New Orleans.