JOHN SHERMAN, Secretary to Evarts, October 22, 1879

Mr. Sherman to Mr. Evarts.

Sir: I have the honor to acknowledge the receipt of your letter of the 17th instant, transmitting a copy of a note from the Chinese legation, in which it is alleged that the collector of internal revenue at San Francisco refuses to accept as sureties on the bonds of tobacco manufacturers wealthy Chinese merchants, unless they are owners of real estate, which few possess, thus compelling the cigar manufacturers to pay a bonus to owners of real estate to become their sureties.

With reference to the practice complained of in said note permit me to call your attention to a copy of a communication upon the subject, under date of the 20th instant, from the Commissioner of Internal Revenue, from which it appears that the collector at San Francisco, on the 15th of September last, was instructed to accept as surety on a tobacco manufacturer’s bond any good and solvent person whether the owner of real estate or not.

Very respectfully,