Massachusetts. Treasury Office

Throughout the provincial period, Massachusetts towns were periodically assessed by the Treasury with taxes for the defraying of public charges and support of the government. This practice increased in importance and frequency during the Revolutionary War, as individual colonies became largely responsible for financial support of the war effort. Resolves 1777-78, c 398 (Oct. 9, 1777), dictated that all Massachusetts financial support of the war was thenceforth to be based on taxation only, with such funds to be paid punctually into the Treasury. After war's end in 1783, the state struggled to collect taxes to pay off accumulated debt. St 1785, c 46 (Feb. 16, 1786) attempted to address collection difficulties by dictating the methods by which the treasurer was to send his warrants for tax collection to county sheriffs, and town tax assessors were to be appointed and make their assessments. St 1785, c 50 (Feb. 20, 1786) further provided that each year three, five, seven or nine tax assessors were to be chosen by town vote (or failing that, appointed by town selectmen). Based on warrants from the Treasury for the amount assessed to the entire town for a particular tax, assessors were to determine the portion of the total tax due from each of the polls and estates of the town, and provide rate lists to the town collector, constable, or deputy sheriff of amounts to be collected. Assessors were then to return certificates to the Treasury listing the name(s) of the collector(s) and the amount assigned to each for collection.

Massachusetts county treasurers originated with the founding of their respective counties, and their offices were continued under the 1780 Constitution, as acknowledged by St 1785 (Mar. 23, 1796). St 1782, c 55 (Mar. 12, 1783) provided for the payment of costs incurred in criminal suits, for witnesses and the like, where defendants were found innocent or were otherwise unable to pay the required costs of prosecution. In the case of county courts of general sessions of the peace, the costs were to be paid out of county treasuries; in the case of the Supreme Judicial Court operating at the county level, by sheriffs from fines and forfeitures collected from the case in question, with excess costs paid by the Commonwealth. St 1791, c 53 (Mar. 6, 1792) repealed the previous act, and specified that the courts charge the county treasury with all costs incurred in criminal cases, with the court clerks to provide the county treasurer with certified copies of bills for the same. The county treasurer was in turn to transmit the accounts under oath to the treasurer of the Commonwealth, who was to pay, after approval by the governor and council, any balance not covered by receipts of fines, forfeitures, and bills of costs collected by county officers. St 1794, c 48 (Feb. 27, 1795) specified that county treasurers submit in June additional annual accountings of criminal court costs for the examination of the governor and council. These accountings were to be of all county transactions with the Commonwealth treasury, including amounts paid by the Commonwealth, fines and forfeitures received or remaining unpaid, and the corresponding balances due. St 1810, c 92 (Mar. 3, 1810) limited the time for collecting payments from the county treasurer for criminal court costs to three years. The county treasurer was to credit such unclaimed sums to the Commonwealth treasury. St 1841, c 74 (Mar. 13, 1841) specified that two thirds of the costs of criminal prosecutions were to be charged to the Commonwealth, and the remaining one third to the county, with county clerks to submit their accounts to the state treasurer and governor and council accordingly. St 1847, c 274 (Apr. 26, 1847) required that the county treasurer annually in January record fees for criminal cases remaining unpaid for three years, and credit the Commonwealth for these returns. These procedures were codified in RS 1836, c 141, ss 8-11 and GS 1860, c 176, ss 8, 14-17. St 1860, c 191 (Apr. 4, 1860) specifically defined the costs to be charged for criminal prosecutions, and ended the system whereby counties paid cost, fine, and forfeiture receipts into the Commonwealth treasury while receiving partial state reimbursement for court expenses. St 1861, c 184 (Apr. 10, 1861) ended the requirement that clerks and county treasurers submit certificates of court expenses, fines, and forfeitures to the state treasurer, state auditor, and governor. These changes occurred after the reorganization of the county court system under the Superior Court (St 1859, c 196)

After the Revolutionary War's end in 1783, Massachusetts struggled to collect outstanding taxes to pay off accumulated debt. St 1785, c 46 (Feb. 16, 1786), attempted to remedy these difficulties by charging sheriffs to attach property of collectors or constables failing to submit town tax receipts to the Treasury, a procedure previously outlined in St 1692-3, c 2 (June 14, 1692). St 1785, c 70 (Mar. 16, 1786) provided that the sheriff or his deputy could collect taxes for towns not chosing a collector or constable. Resolves 1788, Dec Sess, c 97 (Feb. 14, 1789) refers to sheriffs collecting unsatisfied executions.

St 1789, c 47 (Mar. 2, 1790) established a lottery to raise the sum of £10,000 for the use of the Commonwealth of Massachusetts. The 1790 lottery was divided into drawings or classes, some performed monthly (with top prizes ranging from $1,000-1,500) and two semiannually (with a top prize of $10,000). Five managers were charged with running and promoting the lottery. Managers were required to submit £4,000 surety bonds to ensure faithful performance, to deliver any unsold tickets to the state treasurer prior to the drawing of each class, and to pay prizes within thirty days. Any prizes not claimed within six months were to be paid into the Treasury and held for the winners. Managers were entitled to a 2% commission based on the whole amount of the tickets sold after deducting the necessary charges of printing only.

St 1780, c 21 ( Mar. 3, 1781), also known as the Militia Act, specified that Massachusetts members of the Christian denomination known as the Society of Friends (Quakers) were to be exempted from active duty in the Continental Army because of their religious pacifism. However, they were to pay a full proportion of expenses for raising men in their place for military service along with an additional 10% charge to defray the expense of raising such men, commonly known as the Quaker Tax. A related tax established a few months earlier by Resolves 1780, Oct Sess, c 103 (Dec. 2, 1780), required towns to procure a specified number of men for subscription into the Continental Army and/or to compensate monetarily for any deficiency. Commonly known as the Class Tax, it held towns responsible for dividing their populations into classes based on land area and/or number of inhabitants, and procuring from each class a certain proportion of the town's total number of required men. If a town neglected to fulfill its quota, Resolves 1781, c 245 (Oct. 20, 1781) called for it to be taxed again at cost plus an additional 50% fine, unless it could provide proof of having recruited the necessary men by Dec. 20, 1781.

To encourage support of volunteer soldiers' families during the Civil War, Congress, through Acts of 1861, c 9, s 12 (July 22, 1861) and Acts of 1861-62, c 4 (Dec. 24, 1861) established a system whereby a portion of a soldier's pay could be transmitted to parties designated by him, generally wife or parent, as arranged by federally-appointed allotment commissioners working with the troops of each state. As implemented in Massachusetts by St 1862, c 62 (Mar. 11, 1862) and St 1863, c 58 (Mar. 3, 1863), the state treasurer was authorized to distribute pay and allowances on behalf of soldiers through the treasurers of the appropriate city or town.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

To cover expenses of the War of 1812, Massachusetts banks per their acts of incorporation loaned money to the Commonwealth and received in exchange notes from the state treasurer. Per St 1814, c 148 (Feb. 28, 1815), the banks could surrender these notes to the treasurer by Apr. 1, 1815 and receive the accumulated interest at 6% and Massachusetts bond (then called stock) certificate(s) for the principal, which would again bear 6% interest payable semiannually. St 1816, c 88 (Dec. 11, 1816) provided that the treasurer pay three fifths of the balance of the war loans starting Feb. 20, 1817, the funds for this to be provided by a sale of stock to banks per Resolves 1816 c 79 (Nov. 20, 1816). Holders were then issued new 6% notes for the remaining two fifths value. The remaining two fifths were paid starting Sept. 10, 1817 per St 1817, c 42 (June 16, 1817), the funds to be provided by sale of stock to Union Bank.

During the late provincial, Revolutionary, and early Constitutional periods, the Commonwealth of Massachusetts reimbursed physicians for services to inmates of the almshouse maintained for the town of Boston by its overseers of the poor, so long as such inmates were certified as not being inhabitants of any town of the state (St 1766-67, c 17). Accounts kept by the physicians were so certified by the almshouse master and chair of the town selectmen and then submitted for approval, in earlier years directly to the governor and council for drawing of a warrant for payment by the state treasurer, later to the Committee on Accounts of the General Court, which then forwarded them to the governor and council.

The Troy and Greenfield Railroad Company was incorporated by St 1848, c 307 to build a railroad eastward from the termination of the Vermont and Massachusetts Railroad near Troy, New York to unite with the Connecticut River Railroad near Greenfield, Massachusetts. Establishing this line required tunneling through the Hoosac Mountain. The project was to have been completed in seven years, but the company was placed into receivership by St 1854, c 226. Commissioners of a sinking fund, including the state treasurer and auditor and the treasurer of the company, were appointed for the investment, care, and management of the company's monies. A six-year extension was granted for completing the railroad but because of setbacks in construction of the tunnel, the project was not finished until 1876. The property, known as the Troy and Greenfield Railroad and Hoosac Tunnel (St 1862, c 156), was consolidated with that of the Fitchburg Railroad Company (St 1887, c 52), although the Troy and Greenfield Railroad Company itself continued in existence to 1890.

Resolves 1797, c 126 (Mar. 2, 1798) authorized the state treasurer of Massachusetts to sell bundles of various state currencies issued during the Revolution. Those issued by Rhode Island were redeemed by it through a certificate to pay with interest, dated June 18, 1898, but as of 1852 the certificate was still outstanding. Resolves 1852, c 56 (May 7) authorized the state treasurer to collect payment from Rhode Island and to take legal steps to enforce this payment if necessary.

As early as the seventeenth century, the Massachusetts legislature provided pensions to soldiers wounded or disabled while in military service. Pension payments disrupted because of government upheavals in 1774 led the Provincial Congress to establish a new pension list in 1775.

St 1786, c 48, c 49, and 47 (Nov. 17, 1786) respectively instituted as of Jan. 1 , 1787 an impost duty on certain goods imported into Massachusetts, an excise tax on certain other imports and other luxury goods sold, and specified that one third of the taxes so collected were for state expenses, the other two thirds for payment of interest on consolidated notes of the Commonwealth. Resolves 1786, Jan 1787 Sess, c 92 (Mar. 5, 1787) directed correspondingly that collectors of impost and excise were to receive one third of the payments in specie, the remaining two thirds in special treasurer's certificates issued on imposts and excises appropriated for interest payments. Such certificates would have been previously issued under as yet undetermined circumstances to individuals through county collectors of the taxes. Previous excise taxes had been paid by general tax certificates (see Anderson MA 38-39 in: Treasury tax certificates, 1782-1791 ((M-Ar)1597X)). Issuance of such certificates ceased with the federal assumption of such taxation, its assumption of state debt generally, and the state's consequent repeal of its impost (St 1789, c 18 (June 25, 1789)) and most excise taxes (St 1790, c 15 (Sept. 17, 1790))

As early as the seventeenth century, the Massachusetts legislature provided pensions to soldiers wounded or disabled while in military service. Throughout the Revolutionary War, pensions continued to be issued at the state level to members of the Continental Army, as authorized by the Continental Congress. In addition, Massachusetts also provided post-war bonuses (bounties) in the form of monetary payment or a grant of land in Maine to veterans meeting certain requirements. Because so few individuals were disabled in service or qualified for bounties, the state granted pensions or bounties to only several hundred individuals. From 1789 pensions were funded by the federal government, from 1792 new pensions were administered by it, and from 1806 veterans of state troops and militia were also eligible. From 1818, Congress expanded pension eligibility for Revolutionary War service beyond invalidism, adding thousands to the rolls. However, to qualify, veterans often needed to obtain certificates of service from the state.

By the agreement between Massachusetts and New York signed in Hartford on Dec. 16, 1786, New York was awarded total sovereignty over extensive disputed lands west of the Hudson River, with Massachusetts retaining right of preemption to purchase such lands from the Indians. (See: Massachusetts. Office of the Secretary of State. Agreement between Massachusetts and New York relating to western lands, 1784-1793 ((M-Ar)31X).) This right of preemption was sold to various third parties in the years following the agreement, as the Massachusetts treasury was in a depleted state because of debts incurred from the Revolutionary War and Shays' Rebellion. Sale was ordinarily in the form of a bond, accounts of redemption payments for which were kept by the state treasurer.

Per Resolves 1787, Feb 1788 Sess, c 135 (Apr. 1, 1788), the Commonwealth of Massachusetts sold preemption rights for the western lands to Nathaniel Gorham and Oliver Phelps (subsequently responsible for purchasing Indian rights) for 300,000 pounds. Payment was to be made in three installments in Apr. 1789, Apr. 1790, and Apr. 1791 (confirmed by St 1788, c 23)

Gorham and Phelps defaulted on the 1790 installment, and arrangements were made per Resolves 1789, Jan 1790 Sess, c 153 (Mar. 5, 1790) for reworking of the agreement and deposit of writings and indentures with the state secretary. Per a June 9, 1790 indenture and Resolves 1790, Jan 1791 Sess, c 45 (Feb. 18, 1791), the unpaid two-thirds of the property reverted to the Commonwealth. A committee was appointed per Resolves 1790, Jan 1791 Sess, c 44 (Feb. 16, 1791) to settle with Gorham and Phelps on the bond for 100,000 pounds for the remaining land. A new indenture agreement with Gorham and Phelps for their smaller portion was signed Mar. 10, 1791. This agreement spelled out the payment terms for the bond balance due of 5,967.19 pounds. Over the subsequent two decades, a succession of treasurers attempted to collect the balance from Gorham and Phelps, with sums of money paid into the Treasury from time to time first by Attorney General James Sullivan, who was holding notes on their behalf, and later by Peter C. Brooks, agent to Gorham and Phelps. A final payment was made on Apr. 6, 1813.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.) Payment of the various troops was by a system of rolls ((M-Ar)987X) organized and paid by the state treasurer. Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book ((M-Ar)2310X). The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll. Each soldier wishing to collect his pay submitted an order ((M-Ar)988X and present series) to the treasurer, often through a third party, in some cases including a certificate ((M-Ar)2314X) verifying his service. The soldier or his representative then signed the roll book confirming receipt of this amount. Amounts actually paid out were entered into the treasurer's blotter by number as part of that month's payments. Since payees often delayed collecting their debts from the treasurer, orders for Shays' Rebellion service were still being paid out into the 1790s.

The payment system for Shays' Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787. In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer. Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found. Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787). These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located. Original organization of records was as follows:

Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island. Rolls 1-194 data was entered in roll book L. Rolls 195-276 data was entered in roll book M. Warrants for these rolls predate March 1787. Some were entered into Ivers's last blotter, on Apr. 11, 1787. (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787.

Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792. (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792. (3) Abstract E 4-367, based on Iver's unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792. (4) Abstracts based on roll books A and B, sent in later than the others. (5) Newall's Regiment for one-month men.

In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays' Rebellion and requested that rolls be made out by officers and approved by the governor and council. Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.

By the agreement between Massachusetts and New York signed in Hartford on Dec. 16, 1786, New York was awarded total sovereignty over extensive disputed lands west of the Hudson River, with Massachusetts retaining right of preemption to purchase such lands from the Indians. (See: Massachusetts. Office of the Secretary of State. Agreement between Massachusetts and New York relating to western lands, 1784-1793 ((M-Ar)31X).) This right of preemption was sold to various third parties in the years following the agreement, as the Massachusetts treasury was in a depleted state because of debts incurred from the Revolutionary War and Shays' Rebellion. Sale was ordinarily in the form of a bond, accounts of redemption payments for which were kept by the state treasurer.

Per Resolves 1786, Sept Sess, c 60 (Oct. 26, 1786), Samuel Brown and others petitioned the legislature to purchase land from the Indians, consisting of ten townships each six miles square (eventually known as the Boston towns, now located in Tioga County), part of the territory then in dispute with New York. The petitioners were sixty settlers, mostly from Berkshire County. The General Court granted the request, setting an additional price to be paid to the Commonwealth of 3333 Spanish milled dollars and a third of a dollar, payable in two years, with interest after one year, but with the land subject to reacquisition by the Commonwealth if it reimbursed Brown's party in full. (See also Resolves 1786, Jan 1787 Sess, c 86 (Mar. 5, 1787))

Resolves 1787, Oct Sess, c 41 (Nov. 7, 1787) verified that Brown had purchased the land from the Indians on June 22, 1787 (i.e., after the Hartford agreement had given Massachusetts its right of preemption) as approved by James Dean, General Court-appointed superintendent (Resolves 1787, May Sess, c 8 (June 8, 1787)). It also acknowledged that the Brown had reached agreement with claimant James McMaster, giving him eighteen square miles of the area. The General Court then granted to Brown and the other petitioners title to the remaining land, in equal shares, but at the increased amount of 5,000 in Spanish milled dollars, in the form of a bond to the treasurer, to be paid with interest by Oct. 26, 1788.

St 1789, c 47 (Mar. 2, 1790) established a lottery to raise the sum of £10,000 for the use of the Commonwealth of Massachusetts. The 1790 lottery was divided into drawings or classes, some performed monthly (with top prizes ranging from $1,000-1,500) and two semiannually (with a top prize of $10,000). Five managers were charged with running and promoting the lottery. Managers were required to submit £4,000 surety bonds to ensure faithful performance, to deliver any unsold tickets to the state treasurer prior to the drawing of each class, and to pay prizes within thirty days. Any prizes not claimed within six months were to be paid into the Treasury and held for the winners. Managers were entitled to a 2% commission based on the whole amount of the tickets sold after deducting the necessary charges of printing only.

Resolves 1789, Jan 1790 Sess, c 142 (Mar. 2, 1790) appointed Benjamin Austin, Jr., David Cobb, Samuel Cooper, George Richards Minot, and John Kneeland lottery managers. Resolves 1790, May Sess, c 12 (June 4, 1790) raised their commission to 3%. Resolves 1790, Jan 1791 Sess, c 96 (Mar. 4, 1791) granted the proprietors of the Beverly Cotton Manufactory 700 tickets from the two semiannual lottery drawings and Resolves 1790, Jan 1791 Sess, c 157 (Mar. 11, 1791) directed the proceeds from the lottery to be appropriated toward paying bounties on duck and hemp. The governor's message of May 26, 1791 called for the discontinuation of lotteries as a money-raising vehicle, and Resolves 1792, Nov Sess, c 22 (Nov. 16, 1792), indicated that the last class of the lottery was to be settled.

St 1781, c 17 (November 1, 1781), amended by St 1781, c 33 (Mar. 7, 1782), established excise (internal duty or tax imposed on the sale or use of certain articles) on wine, rum, spirits, tea, and other items, to be levied on licensed retailers for the purpose of paying interest on government securities. A collector of excise was appointed for each county by the General Court and was required to give bond to the state treasurer. These acts were repealed by St 1782, c 33 (Nov. 8, 1782), and new excise duties established. Per St 1782, c 64 (Mar. 22, 1783), imposts (tax or duty on goods imported into the country) were also imposed. St 1783, c 12 (July 10, 1783) required collectors of impost and excise (as they were now known) to give bond to the treasurer.

The post of Comptroller General was established as of Jan. 1, 1787, per St 1786, c 42 (Nov. 10, 1786), to supervise and regularize reporting by impost and excise collectors. St 1786, c 48 (Nov. 17, 1786) directed impost collectors to give bond to the comptroller general and be sworn to faithful discharge of their duties before a justice of the peace, who was to forward a certificate to the comptroller general. Resolves 1787, May Sess, c 89 (July 7, 1787) required collectors of impost and excise to take an oath (text included in resolve) before the treasurer or a justice of the peace, prior to submitting any orders or receiving credit for amounts received. The oath confirmed that the orders were received without promise of any reward, from persons actually owing impost and excise. St 1788, c 13 (June 20, 1788) continued to direct impost collectors to give bond to the comptroller general. Resolves 1788, May Sess, c 87 (June 20, 1788) directed collectors to settle accounts with the comptroller general by the end of July as of May first, or be replaced.

The first federal revenue bill after adoption of the U.S. Constitution passed July 4, 1789, whereby regulation of trade and collection of impost ceased to be state functions (cf. St 1789, c 18, June 25, 1789). St 1789, c 48 (Mar. 3, 1790) imposed a new annual excise on a large variety of articles. County excise collectors were appointed, giving bond to the comptroller general. With federal assumption of the state debt from the Revolutionary War, most state excises were repealed by St 1790, c 15 (Sept. 17, 1790), and the post of comptroller general was discontinued per St 1791, c 15 (June 18, 1791), as of July 1791.

Excise collectors after this time continued to collect carriage duties, duties on deeds, and various license duties such as for tavernkeepers or admission of attorneys, in addition to amounts still owing from previous levies. They continued to be appointed or reappointed per resolves through 1794. The excise on carriages was repealed by St 1794, c 23 (June 27, 1794). St 1795, c 80 (Feb. 27, 1796) repealed all remaining excise acts and gave responsibility for collecting various licensing duties to the clerk of the Court of General Sessions of the Peace, who forwarded fees directly to the county treasurer.

During the Revolutionary War, rapid depreciation of currency caused pay to soldiers to become significantly reduced in value. A Jan. 19, 1779 letter (Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 220, p. 442) submitted to the General Court from Massachusetts soldiers in Nixon's, Patterson's, Learned's, and Glover's brigades demanded compensation from the state for depreciation of wages. In response to pleas from these soldiers and others, the Massachusetts General Court passed Resolves 1778-79, c 446 (Feb. 6, 1779), which pledged to adjust wages for soldiers enlisted for a three-year term, 1777-1779, or the duration of the war, based on actual commodities set forth in the Act to prevent monopoly and oppression (St 1776-77, c 14 (Jan. 25, 1777)). In a letter dated Feb. 10, 1779 (Massachusetts. Council. Executive records ((M-Ar)327), v. 39, p. 75), the General Court informed the Continental Congress of the February legislation and requested reimbursement for the payments at the end of the war. (See: Massachusetts. Office of the Secretary of State. Muster rolls of the Revolutionary War ((M-Ar)57X) for depreciation rolls submitted to Congress in 1787 for reimbursement.)

Resolves 1779-80, c 765 (Jan. 12, 1780) directed a Committee to Settle with the Army to determine the amount of reimbursement, by month in which the payment was made, using tables indicating depreciation rates based on the value of commodities at that time. St 1779-80 c 29 (Jan. 13, 1780) authorized the Treasurer to issue each soldier four notes (called depreciation notes--see: Massachusetts. Treasury Office. Certificates of anti-monopoly loan of 1780 (Anderson, MA 20-22) (M-Ar)1599X)) of equal value, redeemable over four years, with six percent annual interest. The Committee to Settle with the Army was directed, per Resolves 1779-80, c 791 (Jan. 14, 1780), to deduct amounts equal to payments already made to soldiers for bounties, wages, and the value of clothing and supplies provided to families. A resolve of the Continental Congress (Feb. 29, 1780) confirmed that all payments made by Congress to soldiers in the Continental Army had been adjusted with respect to the depreciation of currency and directed the state to deduct all Continental payments as well. (See: Massachusetts. Office of the Secretary of State. Certificates of depreciation payments to the Continental Army, 1777-1785 ((M-Ar)58X) for records of deductions for each soldier.) The General Court passed numerous resolves throughout 1780 to clarify the procedure of payments and to extend them to others who served in various capacities and sought depreciation money, but were not considered part of the state's quota of the Continental Army. Clarification of eligibility was verified by Congress in some cases.

St 1781, c 17 (Nov. 1, 1781) established excise (internal duty or tax imposed on the sale or use of certain articles) on wine, rum, spirits, tea, and other items to be levied on licensed retailers for the purpose of paying interest on government securities, to be paid to county collectors appointed by the General Court, who forwarded the fees every six months to the state treasurer. Licensed purchasers from other licensees were exempt, but importers and distillers were similarly taxed. Persons paying the excise were obliged to inventory and submit accounts of their stock. St 1781, c 33 (Mar. 7, 1782) elaborated on these requirements, but exempted sellers to other licensees (reversing the provision of the previous act) and exporters.

St 1782, c 33 (Nov. 8, 1782) repealed the previous laws, establishing new duties and requiring the collector to pay in quarterly. Per St 1782, c 64 (Mar. 22, 1783), imposts (duty or tax on goods imported into the country) were added. St 1783, c 12 (July 10, 1783) further specified excise and impost duties for a three year period. Overall during this period a number of acts imposed or amended excise and impost laws (often repealing previous laws), prescribed appointment of collectors (usually on an annual basis), and dictated reporting requirements of the collectors.

St 1785, c 18 (July 2, 1785) established duties on stamped legal papers, most ultimately to be paid every three months to impost and excise collectors. St 1786, c 48 and c 49 (Nov. 17, 1786) established new imposts and excise taxes respectively. The post of Comptroller General was established as of Jan. 1, 1787, per St 1786, c 42 (Nov. 10, 1786), to supervise and regularize reporting by impost and excise collectors. Resolves 1787, May Sess, c 65 (July 2, 1787) directed collectors of impost and excise and naval officers to settle their accounts with the comptroller general, Leonard Jarvis.

The first federal revenue bill after adoption of the U.S. Constitution passed July 4, 1789, whereby regulation of trade and collection of impost ceased to be state functions (see St 1789, c 18, June 25, 1789). St 1789, c 48 (Mar. 3, 1790) imposed a new annual excise on a large variety of articles (including coaches, chariots, phaetons, sulkeys and riding chairs) and on licenses to innholders and retailers, to be collected by county collectors of excise. The act also directed the clerk of the Court of General Sessions of the Peace in each county to receive license duties, and to forward them to the county excise collector.

With federal assumption of the state debt from the Revolutionary War, most state excises were repealed by St 1790, c 15 (Sept. 17, 1790), and the post of Comptroller General was discontinued per St 1791, c 15 (June 18, 1791), as of July 1791. Excise collectors after this time continued to collect carriage duties, duties on deeds, and various license duties such as for tavernkeepers or admission of attorneys, in addition to amounts still owing from previous levies. The excise on carriages was repealed by St 1794, c 23 (June 27, 1794). St 1795, c 80 (Feb. 27, 1796) repealed all remaining excise acts and gave responsibility for collecting various licensing duties to the clerk of the Court of General Sessions of the Peace, who forwarded fees directly to the county treasurer.

Massachusetts provided for the payment of bounties to its citizens for the killing of certain noxious animals from the earliest times until 1838. Under colonial government, legislation beginning in 1630 (Nov. 9--Mass Recs 1: 81) sporadically mandated payment of a bounty for killing of wolves (and for a few years foxes) by the affected town or the colony. The procedure begun in 1645 (May 14--Mass Recs 2: 103) provided for payment by the town and subsequent reimbursement by the colony (see also 1648 (Oct. 18--Mass Recs 2: 252, requiring producing the wolf's head--subsequently to be buried--as proof of kill), 1653 (Aug. 30--Mass Recs 4, pt 1: 153), and 1662 (May 7--Mass Recs 4, pt 2: 42))

Under provincial government, similar legislation (St 1693, c 6) required the town constable to cut off the wolf's ears when providing a receipt to authorize payment of bounty by town officials. St 1694-5, c 26 provided the prescribed form of certificate (printed and distributed by the provincial treasurer) subsequently to be filed by the town with the treasurer for state reimbursement (modified by St 1720-21, c 8). There was additional provision for killing of wildcats (St 1728-29, c 9) and of bears and catamounts (St 1741-42, c 23), but these laws were of limited duration; they were renewed or revived, but not after 1756 (St 1753-54, c 15)

Under state government, similar procedures for payment of wolf bounties were revived, with wolf ears not only cut off but burnt (St 1782, c 39); bounties were later reinstituted for other noxious animals, but only at the town's expense (St 1817, c 144), until state reimbursement was added by St 1835, c 102, for bounties on bears, wildcats, and foxes. These laws, codified as RS 1836, c 54, were repealed by St 1838, c 38, which again left financial responsibility for bounty payments with the individual towns.

In an effort to ease the financial distress in which it found itself immediately after the Revolutionary War, Massachusetts, through the work of various committees sold public land in the District of Maine through the Committee for the Sale of Eastern Lands, the land agents from 1801, and through the Land Office from 1816. Such lands were often purchased with promissory notes. Land speculators sometimes defaulted and notes were then not fulfilled. The General Court passed numerous resolves over the years in an attempt to collect the amounts owed, or to have the lands revert back to the Commonwealth, or to allow more time for certain purchasers to meet their obligations.

With the creation of Maine as a separate state in 1820, the Massachusetts Commissioners Appointed under Act of Separation (until 1828) attempted to collect on unpaid purchases. Later, the Land Office (usually personalized as the land agent) handled such claims. Resolves 1847, c 40 directed the land agent to sell lands where notes due on them remained unpaid. St 1850, c 307 designated the state secretary, treasurer, and auditor as commissioners to approve such sales. Resolves 1859, c 52 empowered the land agent to resell lands forfeited for unpaid notes within seventeen months after passage of the resolve (i.e., Sept. 1860), and to execute and deliver deeds for such lands. St 1861, c 85 abolished the Land Office.

The Continental Congress passed a resolve, Apr. 6, 1776, recommending that colonies appoint officers responsible for overseeing trade regulations. In response, on Oct. 16, 1776, Massachusetts Resolves 1776-77, c 394 directed the appointment of naval officers for the various ports in Massachusetts and Maine, to track exports and imports and otherwise ensure compliance with trade laws. Details of the naval office and functions of the naval officer were expounded in St 1776-77, c 22 (Nov. 20, 1776), including amount and type of fees to be collected, and specifying that appointed naval officers should give bond to the treasurer and swear an oath. Resolves 1776-77, c 559 (Nov. 22, 1776) directed that the naval officers be appointed by the legislature in the same manner as the field officers of the militia, for one year. Terms were extended per Resolves 1777-78, c 450 (Oct. 18, 1777), until officers were renamed or replaced. A series of specific appointments was made by House ballot on Jan. 27, 1778 (Resolves 1777-78, c 669 to c 682), and by additional resolves in Jan. 1780.

St 1783, c 19 (Oct. 22, 1783) provided for the support and maintenance of Massachusetts lighthouses by charging a duty (known as light money) to be collected from vessels clearing Commonwealth ports (with separate provisions for coasting/fishing vessels) by a port's naval officer, of which he received a percentage. The naval officer was required to pay collected monies to the state treasurer every three months and to submit a corresponding account annually. The naval officers were required to submit a bond of 1,000 pounds in compliance with this act.

St 1784, c 14 (July 1, 1784) established seaport naval offices and required their naval officers to submit a bond (to the treasurer) and an oath (to the Secretary), for performance of various duties including the tracking of incoming and outgoing cargoes, collecting fees, and seizure of illegal goods. Resolves 1785, May Session, c 44 (June 23, 1785) required naval officers to send sworn quarterly accounts to the treasurer. Resolves 1786, Sept Sess, c 129 (Nov. 17, 1786) continued operations by current naval officers. St 1787, c 3 (June 22, 1787) opened additional naval offices and chapter 4 (June 25, 1787) updated the fees charged. Resolves 1787, Oct Sess, c 7 (Oct. 23, 1787) required naval officers to submit sworn annual accounts to the treasurer of fees collected.

The first federal revenue bill after adoption of the U.S. Constitution, passed July 4, 1789, authorized collections of impost; federal collection of light money was assumed that August. St 1789, c 30 (Feb. 6, 1790) repealed the requirement for naval offices, although allowing current officers to pursue outstanding accounts.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

The state treasury did not have sufficient funds for the quartermaster general and commissary general to supply the army formed to fight the rebellion. In Jan. 1787, the legislature not being in session to authorize loans or to otherwise secure funds, a group of voluntary contributors met on the date the state army was established (Jan. 4) and pledged monies for the cause. (For initial list of subscribers see: Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 189, p. 64-66.) St 1786, c 50 (Feb. 6, 1787) authorized the borrowing of 40,000 pounds and the issuing of notes to reimburse the contributors at 6% interest. Notes were repaid in three dividends (25% July 1787, 10% Feb. 1788, 20% July 1788), with the total eligible for repayment in Jan. 1789.

The Massachusetts Bank, predecessor to the Massachusetts National Bank and First National Bank of Boston, was established by act of the Massachusetts legislature in 1784 (St 1783, c 25), following petition by Boston merchants William Phillips, Isaac Smith, Jonathan Mason, Thomas Russell, John Lowell, and Stephen Higginson. James Bowdoin, then governor, was elected first president; he was succeeeded in 1786 by Phillips, the major stockholder.

Financial cooperation between the Commonwealth of Massachusetts and the Massachusetts Bank began per Resolves 1786, Jan 1787 Sess, c 40, authorizing the state treasurer to borrow funds from the bank to finance suppression of Shays' Rebellion. Thereafter the state regularly borrowed from the bank; loans were renewed or partly repaid with renewal of the remainder. Resolves 1790, Jan 1791 Sess, c 164 authorized the treasurer to deposit monies in the bank for safekeeping as necessary.

Over the centuries, the land of the various Massachusetts Indians was sold off for their support, often under the supervision of state-appointed guardians. In 1681 the Nipmucs sold a combined total of 1,000 square miles to William Stoughton and Joseph Dudley acting on behalf of the Massachusetts Bay colony, reserving five square miles along the Massachusetts/Connecticut border for themselves (Mass Recs 5: 365-7). This land was reduced to 8,000 acres in 1707, and an Apr. 9, 1724 indenture by William Dudley leased to the Indian natives one square mile. St 1731-32, c 17 (Feb. 3, 1732) incorporated the town of Dudley, including this area, with the local Nipmucs becoming known as Dudley Indians.

Resolves 1762-63, c 184 (Jan. 29, 1763) allowed the heirs of William Dudley to sell the land he had leased to the Indians, leaving them with 200 acres on the east side of Dudley, as long as they continued to improve it. In exchange, Dudley's heirs were to pay the Dudley Indian guardians for debts incurred for their care, as well as an annual sum for supporting the Indians.

Per Resolves 1797, c 21 (June 17), the General Court allowed the sale of Indian land in Dudley by the Dudley guardians to Levi Davis, who in turn was to reimburse the guardians for their expenses in supplying the Indians, to provide a payment interest from which was to be used to benefit the Indians, and to convey a deed to the Commonwealth for a 26-acre plot for the use and benefit of the Indians. In 1832 this part of Dudley became part of the new town of Webster.

The guardianship system ended when St 1869, c 463 extended Massachusetts citizenship to all Indians remaining under guardians. Probate judge-appointed commissioners disposed of remaining common lands, and the indigent were placed under the care of the Board of State Charities. The general agent of the Board of State Charities was directed to take charge of the Commonwealth-owned Webster land, which was sold.

St 1889, c 443 allowed commissioners to sue on behalf of the Dudley Indians to receive shares of money from the sale of reservation land by the state and trust fund money on deposit. Resolves 1890, c 69 authorized the paying out to the commissioners of $4,851.63 as a result of this suit.

During the period of the Province of the Massachusetts Bay (1692-1774), a structure erected in 1679 on Marlborough (now Washington) Street in Boston, Massachusetts, was known as the Province House and used as a gubernatorial residence; after the Revolutionary War it served as office and residence for the treasurer and other state officials. Resolves 1794, Jan 1795 Sess, c 66 (Feb. 16) provided for the building of a new state house and the sale of the Province House. Such sale was made by agents Edward Robbins and Thomas Dawes to John Peck, Jan. 29, 1796. Peck mortgaged it with the Commonwealth, Feb. 2, 1796, and deeded it to Thomas Cushing, Apr. 6, 1797; it was in turn deeded to Daniel Wild, July 12, 1798.

Peck defaulted on his mortgage, and after various resolves passed to address the default (Resolves 1798, c 24 (June 20), Resolves 1798, c 87 (Jan. 24, 1799), and Resolves 1798, c 93 (Jan. 29, 1799)), Peck and Wild returned the property to the Commonwealth on Apr. 6, 1799, in return for Peck's down payment and a token payment to Wild. The Province House continued to be occupied by the treasurer, until leased July 1, 1806 to Joseph Bradley for a boarding house, per Resolves 1806, May Sess, c 31 (June 23). At the incorporation of the Massachusetts General Hospital per St 1810, c 94 (Feb. 25, 1811), the Commonwealth granted the Province House and its land to that institution in exchange for free care of indigent state patients at the hospital.

Throughout the provincial period, Massachusetts towns were periodically assessed by the state treasury with taxes for the defraying of public charges and support of the government. This practice increased in importance and frequency during the Revolutionary War, as individual colonies became largely responsible for financial support of the war effort. Resolves 1777-78, c 398 (Oct. 9, 1777), required that all Massachusetts financial support of the war was thenceforth to be based on taxation only, with such funds were to be paid punctually into the Treasury. After war's end in 1783, the state struggled to collect taxes to pay off accumulated debt. St 1785, c 46 (Feb. 16, 1786) attempted to address the state's collection difficulties by dictating the methods by which town tax collectors were to be appointed, perform their duties, and treated if found remiss, and St 1785, c 70, (Mar. 16, 1786), further clarified these points, stating that unless a town preferred to leave tax collection in the hands of its constable, its selectmen or assessors were to annually appoint collectors to perform this duty. Based on warrants from the state treasurer's office specifying the total sum due from the town for a specific tax, rate lists were produced by assessors specifying the amounts to be collected from each of the polls and estates of the town. The duty of the collectors was to collect the amounts provided in these rate lists, and to return the collections to the Treasury.

During this early post-war period, problems with delinquent and dishonest collectors began to emerge. Resolves 1784, Oct Sess, c 102 (Nov. 12, 1784), addressed concerns pertaining to delinquent sheriffs and collectors who were holding aside public funds for their own use, directing the state treasurer to compel them to an immediate settlement. Resolves 1784, Oct Sess, c 103, Nov. 13, 1784, similarly addressed concerns about collectors who were holding back collected specie, substituting in their returns lower-valued public securities and/or certificates. Thus by the resolve all collectors were to swear an oath before a justice of the peace upon returning any further securities or certificates, attesting to the fact that all were received from the persons named in the collector's rate list (full text of oath included in resolve). These oaths, or a certificate attesting to their administration, were then submitted to the sheriff along with collections for transmittal to the Treasury, or sworn before the Treasurer if the collector submitted payments directly.

St 1762-63, c 24 (Feb. 24, 1763) established bonds for court clerks of the Province of the Massachusetts Bay to ensure responsible maintenance of court records; bonds of Superior Court clerks were to be delivered to the provincial treasurer.

St 1782, c 9 (July 3, 1782) established the Supreme Judicial Court of the Commonwealth of Massachusetts and allowed the justices to appoint clerks, who were to be duly sworn. St 1786, c 57 (Feb. 16, 1787) required such clerks to post bond to the state treasurer, to ensure the proper keeping and indexing of court records.

Per St 1796, c 95 (Mar. 11, 1797), clerks for the Court of Common Pleas were also appointed to service the records of the Supreme Judicial Court sessions in their respective counties. They were to be appointed by that court and were required to post bond with the treasurer.

St 1811, c 8 (June 18, 1811) provided for appointment of court clerks by the governor and council, requiring them to post bond to the treasurer. St 1830, c 129 (Mar. 19, 1831) again put clerk appointments with the justices of the Supreme Judicial Court, not specifying bonding requirements.

In order to raise money for the Revolutionary War effort, the Second Continental Congress, in Resolve of Oct 3, 1776, authorized the establishment of a loan office (or Continental loan office) in each of the thirteen states to receive loan subscriptions and to handle other financial matters for the national Treasury. Each state government appointed its own commissioner of loans, although these officials remained agents of the Congress. Commissioners of loans for Massachusetts (also called Continental loan officers) were successively, Nathaniel Appleton (1731-1798) 1777-1798 (cf. [Mass.] Resolves 1776-77, c 859 (Feb. 6, 1777), Resolves 1777-78, c 617 (Jan. 1, 1778)), Thomas Perkins (1758-1830) 1798-1804, and Benjamin Austin (1752-1820) 1804-1816. Per Act of Mar 3, 1817, c 38, the loan offices were closed and their duties and records were transferred to the Second Bank of the United States.

The 1776 resolve offered to the general public 3-year (later extended indefinitely) loan certificates at 4% interest; a second series in Feb. 3, 1777 raised the rate to 6%. A third series was offered on June 29, 1777. During 1777-1778 and 1780-Mar. 1782, interest payments were made with bills of exchange obtained from a loan with France, as American currency was greatly inflated.

With only foreign loans and loan office subscriptions at its disposal, the federal government did not have adequate funds. As the Articles of Confederation did not give Congress power of direct taxation, it had to request funds from the individual states, the amount from each determined by a quota system. This requisition system was ineffective; Congress had difficulty collecting funds from the states, especially in specie.

As a result of high inflation, Resolve of Mar 18, 1780 ordered paper money withdrawn from circulation, and exchanged via the loan offices at a rate of $40 to $1. The new emission bills also became highly inflated and were withdrawn in the spring of 1781. Thereafter certificates were issued by the commissary, quartermaster, and other governmental departments to pay for war supplies and other expenses. In 1782 the government had ceased making interest payments on loan office certificates because of lack of funds. Many states then attempted to pay interest on federal loans and debt. Loan office activity was reduced 1781-1784.

Public debt (i.e., that owed by the federal government) was consolidated in Feb. 1782, settling accounts with individuals. A commissioner was sent to Massachusetts in 1783 to inspect claims against the government, assign a specie value to them, and enter them on the books of Congress, thus liquidating the debt. Final settlement certificates (or liquidated debt certificates/public debt certificates) were issued to those owed mone

As currency was unavailable and bills of exchange were no longer acceptable, interest payments on the final settlement certificates (and resuming in 1784, on loan office certificates) were made with certificates of interest (also called indents of interest, or indents). Indents of interest were issued from 1782-1787. States were allowed to pay a portion of their requisitions to Congress in indents of interest, as long as a portion was also paid in specie. Per Resolve of Oct 11, 1787, indent and specie payments were separated, making redemption of indents of interest even easier.

With the establishment of the federal government in 1789, Secretary of the Treasury Alexander Hamilton developed an economic program with two key features: redemption--redeeming old securities at face value for new ones, and assumption--the national government taking over the outstanding Revolutionary War debt of the states, thus funding the debt. The resulting Act of Aug 4, 1790, c 34 authorized a loan and established a sinking fund to consolidate and liquidate the domestic, foreign and assumed debt. The old securities and devalued continental currency were accepted (currency at 1% of its value) to purchase loan certificates, now called stock, which received quarterly interest payments. Two thirds of the stock issued was the so-called six percent stock of 1790, which bore interest from Jan. 1, 1791, and one third was called deferred six percent stock of 1790, which carried no interest until Jan. 1, 1800. Indents or accumulated interest on securities were exchanged for 3% stock. The assumption of state debt gave security holders 6% stock for 4/9ths, 6% deferred stock for 2/9ths, and 3% stock for 3/9ths for total of principal and accumulated interest.

The federal government continued to authorize new loans to pay off old loans or for other expenses. Act of Mar 3, 1795, c 45 issued 5 1/2% certificates stock to pay the balance due on French loans from the Revolution. Act of June 30, 1798, c 64 issued a 6% stock to purchase not more than twelve vessels for the Navy. Act of July 16, 1798, c 79 (also see Act of May 7, 1800, c 47) issued an 8% stock to defray expenses for a threatened war with France and for other deficiencies. Act of Nov 10, 1803, c 2 issued 6% stock to pay for the Louisiana Purchase. Act of Feb 11, 1807, c 12 issued 6% stock to refinance the loan of 1790, converting old stock to new issues. Act of Mar 14, 1812, c 41 issued 6% stock to defray expenses for the War of 1812. Act of Feb 8, 1813, c 21 and Act of Aug 2, 1813, c 51 also issued stock for the War of 1812 and other expenses, and Act of Mar 24, 1814, c 29 issued stock for general expenses. Act of Feb 24, 1815, c 56 (repealed by Act of Mar 3, 1817, c 85) established a 7% stock to pay for issuing Treasury notes. A 6% stock was issued for general expenses per Act of Mar 3, 1815, c 87. After closure of the loan offices, loans continued to be established by the Second Bank of the United States.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

The state treasury did not have sufficient funds for the quartermaster general and commissary general to supply the army formed to fight the rebellion. In Jan. 1787, the legislature not being in session to authorize loans or to otherwise secure funds, a group of voluntary contributors met on the date the state army was established (Jan. 4) and pledged monies for the cause. (For initial list of subscribers see: Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 189, p. 64-66.) St 1786, c 50 (Feb. 6, 1787) authorized the borrowing of 40,000 pounds and the issuing of notes to reimburse the contributors at 6% interest. Notes dated beginning Mar. 1 , 1787 were repaid in three dividends (25% July 1787, 10% Feb. 1788, 20% July 1788), with the total eligible for repayment in Jan. 1789.

By the agreement between Massachusetts and New York signed in Hartford on Dec. 16, 1786, New York was awarded total sovereignty over extensive disputed lands west of the Hudson River, with Massachusetts retaining right of preemption to purchase such lands from the Indians. (See: Massachusetts. Office of the Secretary of State. Agreement between Massachusetts and New York relating to western lands, 1784-1793 ((M-Ar)31X).) This right of preemption was sold to various third parties in the years following the agreement, as the Massachusetts treasury was in a depleted state because of debts incurred from the Revolutionary War and Shays' Rebellion. Sale was ordinarily in the form of a bond, accounts of redemption payments for which were kept by the state treasurer.

Resolves 1790, Jan 1791 Sess, c 121 (Mar. 8, 1791), established a committee (Samuel Phillips, Nathaniel Wells, David Cobb, William Eustis, Thomas Davis) to sell Commonwealth holdings reacquired from Gorham and Phelps (see series (M-Ar)2466X). On Mar. 12, 1791 they were sold to Samuel Ogden, who conveyed right of preemption to Robert Morris on May 11. The two submitted four bonds as promised payment of four deeds for the land. The deeds were held by trustees appointed by both parties (Nathaniel Appleton, Oliver Wendell, and John Lowell) until the bonds were satisfied in 1793-1794. Resolves 1791, c 65 (June 17, 1791) confirmed the final report of the committee (see: Massachusetts. Office of the Secretary of State. Passed resolves ((M-Ar)228), directing the deposit of the described papers with the treasurer (originally, per resolve of Mar. 8, 1791, with the state secretary--see: (M-Ar)123X below). Per Resolves 1792, May Sess, c 30, additional Gorham and Phelps land was sold to Robert Morris. Per Resolves 1792, Jan 1793 Sess, c 5 (Feb. 5, 1793), Morris replaced two of the bonds with a bond of his own for 10,000 pounds, dated Dec. 29, 1792, and deposited United States securities as collateral. The Commonwealth sold off these securities in 1797 to partially satisfy the bonds. Meantime, from Dec. 1792 to July 1793, Morris sold most of his holdings to the Holland Land Company, while retaining what was called the Morris Reserve.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.) Payment of the various troops was by a system of rolls ((M-Ar)987X) organized and paid by the state treasurer. Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book ((M-Ar)2310X). The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll. Each soldier wishing to collect his pay submitted an order (present series and ((M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate ((M-Ar)2314X) verifying his service. The soldier or his representative then signed the roll book confirming receipt of this amount. Amounts actually paid out were entered into the treasurer's blotter by number as part of that month's payments. Since payees often delayed collecting their debts from the treasurer, orders for Shays' Rebellion service were still being paid out into the 1790s.

The payment system for Shays' Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787. In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer. Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found. Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787). These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located. Original organization of records was as follows:

Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island. Rolls 1-194 data was entered in roll book L. Rolls 195-276 data was entered in roll book M. Warrants for these rolls predate March 1787. Some were entered into Ivers's last blotter, on Apr. 11, 1787. (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787.

Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792. (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792. (3) Abstract E 4-367, based on Iver's unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792. (4) Abstracts based on roll books A and B, sent in later than the others. (5) Newall's Regiment for one-month men.

In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays' Rebellion and requested that rolls be made out by officers and approved by the governor and council. Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.) Payment of the various troops was by a system of rolls ((M-Ar)987X) organized and paid by the state treasurer. Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book ((M-Ar)2310X). The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll. Each soldier wishing to collect his pay submitted an order ((M-Ar)988X, (M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate (present series) verifying his service. The soldier or his representative then signed the roll book confirming receipt of this amount. Amounts actually paid out were entered into the treasurer's blotter by number as part of that month's payments. Since payees often delayed collecting their debts from the treasurer, orders for Shays' Rebellion service were still being paid out into the 1790s.

The payment system for Shays' Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787. In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer. Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found. Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787). These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located. Original organization of records was as follows:

Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island. Rolls 1-194 data was entered in roll book L. Rolls 195-276 data was entered in roll book M. Warrants for these rolls predate March 1787. Some were entered into Ivers's last blotter, on Apr. 11, 1787. (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787.

Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792. (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792. (3) Abstract E 4-367, based on Iver's unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792. (4) Abstracts based on roll books A and B, sent in later than the others. (5) Newall's Regiment for one-month men.

In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays' Rebellion and requested that rolls be made out by officers and approved by the governor and council. Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.

St 1783, c 19 (Oct. 22, 1783) provided for the support and maintenance of Massachusetts lighthouses by charging a duty (known as light money) to be collected from vessels clearing Commonwealth ports (with separate provisions for coasting/fishing vessels) by a port's naval officer, of which he received a percentage. The naval officer was required to pay collected monies to the state treasurer every three months and to submit a corresponding account annually.

St 1784, c 14 (July 1, 1784) established seaport naval offices and required their naval officers to track incoming and outgoing cargoes and to collect related fees. Duties included to grant registers for and to enter and clear (departing) ships, to take manifests on all cargoes, to issue certificates, to grant permits and bills of health, to take bonds, to seize illegal goods, and to make weekly returns to the county collector of excise, who in turn made returns every six months to the state secretary. St 1784, c 22 (July 7, 1784) specified fees and forms related to these functions. Resolves 1785, May Sess, c 44 (June 23, 1785) required naval officers to send sworn quarterly accounts to the treasurer, along with seven-twelfths of fees collected. St 1785, c 18 (July 2, 1785) clarified duties on stamped legal papers to be collected by naval officers, such as registers, bills of lading, and insurance policies. Resolves 1786, Sept Sess, c 129 (Nov. 17, 1786) continued operations by current naval officers. St 1787, c 3 (June 22, 1787) opened additional naval offices and c 4 (June 25, 1787) updated the fees charged. Resolves 1787, Oct Sess, c 7 (Oct. 23, 1787) required naval officers to submit sworn annual accounts to the treasurer of fees collected.

The first federal revenue bill after adoption of the U.S. Constitution, passed July 4, 1789, authorized collections of impost; federal collection of light money was assumed that August. St 1789, c 30 (Feb. 6, 1790) repealed the requirement for naval offices, although allowing current officers to pursue outstanding accounts.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.) Payment of the various troops was by a system of rolls ((M-Ar)987X) organized and paid by the state treasurer. Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book (present series). The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll. Each soldier wishing to collect his pay submitted an order ((M-Ar)988X, (M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate ((M-Ar)2314X) verifying his service. The soldier or his representative then signed the roll book confirming receipt of this amount. Amounts actually paid out were entered into the treasurer's blotter by number as part of that month's payments. Since payees often delayed collecting their debts from the treasurer, orders for Shays' Rebellion service were still being paid out into the 1790s.

The payment system for Shays' Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787. In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer. Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found. Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787). These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located. Original organization of records was as follows:

Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island. Rolls 1-194 data was entered in roll book L. Rolls 195-276 data was entered in roll book M. Warrants for these rolls predate March 1787. Some were entered into Ivers's last blotter, on Apr. 11, 1787. (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787.

Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792. (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792. (3) Abstract E 4-367, based on Iver's unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792. (4) Abstracts based on roll books A and B, sent in later than the others. (5) Newall's Regiment for one-month men.

In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays' Rebellion and requested that rolls be made out by officers and approved by the governor and council. Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.

HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state. Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays. The state militia was called out to suppress Shays' Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated.

MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.) Payment of the various troops was by a system of rolls (present series) organized and paid by the state treasurer. Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book ((M-Ar)2310X). The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll. Each soldier wishing to collect his pay submitted an order ((M-Ar)988X, (M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate ((M-Ar)2314X) verifying his service. The soldier or his representative then signed the roll book confirming receipt of this amount. Amounts actually paid out were entered into the treasurer's blotter by number as part of that month's payments. Since payees often delayed collecting their debts from the treasurer, orders for Shays' Rebellion service were still being paid out into the 1790s.

The payment system for Shays' Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787. In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer. Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found. Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787). These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located. Original organization of records was as follows:

Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island. Rolls 1-194 data was entered in roll book L. Rolls 195-276 data was entered in roll book M. Warrants for these rolls predate March 1787. Some were entered into Ivers's last blotter, on Apr. 11, 1787. (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787.

Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792. (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792. (3) Abstract E 4-367, based on Iver's unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792. (4) Abstracts based on roll books A and B, sent in later than the others. (5) Newall's Regiment for one-month men.

In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays' Rebellion and requested that rolls be made out by officers and approved by the governor and council. Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.