Executive Mansion March 18. 1861.
Sir: I shall be obliged if you will give me your opinion in writing whether under the Constitution and existing laws, the Executive has power to collect duties on ship-board, off-shore, in cases where their collection in the ordinary way is, by any cause, rendered impracticable. This would include the question of lawful power to prevent the landing of dutiable goods, unless the duties were paid. Your Obt. Servt. A. LINCOLN
The Honourable
Attorney General