I have the honor to be, with great respect, your obedient servant,

R.J. WALKER,

_Secretary of the Treasury_.

WASHINGTON, _March 31, 1847_.

SIR:[15] Being charged by the Constitution with the prosecution of the

existing war with Mexico, I deem it proper, in the exercise of an

undoubted belligerent right, to order that military contributions be

levied upon the enemy in such of their ports or other places as now are

or may be hereafter in the possession of our land and naval forces by

conquest, and that the same be collected and applied toward defraying

the expenses of the war. As one means of effecting this object, the

blockade at such conquered ports will be raised, and they will be opened

to our own commerce and that of all neutral nations in articles not

contraband of war during our military occupation of them, and duties on

tonnage and imports will be levied and collected through the agency of

our military and naval officers in command at such ports, acting under

orders from the War and Navy Departments.

I transmit to you herewith, for your information and guidance, a copy of

a communication addressed by me to the Secretary of the Treasury on the

23d instant, instructing him to examine the existing Mexican tariff and

to report to me, for my consideration, a scale of duties which he would

recommend to be levied on tonnage and imports in such conquered ports,

together with such regulations as he would propose as necessary and

proper in order to carry this policy into effect; and also a copy of the

report of the Secretary of the Treasury made on the 30th instant in

answer to my communication to him. The scale of duties and the

regulations for their collection as military contributions exacted from

the enemy, recommended by the Secretary of the Treasury in this report,

have been approved by me.

You will, after consulting with the Secretary of the Navy, so as to

secure concert of action between the War and Navy Departments, issue

the necessary orders to carry the measure proposed into immediate effect.

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