Massachusetts. Quartermaster General's Dept.

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

With the establishment of the state army, the quartermaster general's office was responsible for furnishing it with supplies and services, including quarters and fuel for soldiers and horses, and use of horses and sleighs for carrying baggage. The quartermaster general relied on various civilians, town selectmen, and vendors to provide these supplies and services, and issued certificates (or vouchers as they are referred to in contemporary usage) acknowledging receipt. It was then the quartermaster general's responsibility to provide reimbursement and to submit regular accounts to the General Court.

Resolves 1786, Apr Sess, c 27 (May 1, 1787) indicated the standard rates the government would pay for specific services and supplies. Resolves 1786, Apr Sess, c 12 (Apr. 30, 1787) called for the commissary general's and quartermaster general's offices to settle mixed accounts and keep their offices contiguous until completion of the task. New rates were set for May-Oct. 1787 by Resolves 1787, May Sess, c 35 (June 19, 1787). Resolves 1787, May Sess, c 113 (July 7, 1787) called for persons to settle their accounts within three months by bringing vouchers or the best evidence they had to the quartermaster general's office. Resolves 1787, Oct Sess, c 116 (Nov. 22, 1787) called for the quartermaster general to keep his office open two days a week until Mar. 1, 1788, specifically for settling accounts. After this point, account reports were to be submitted to the General Court. Resolves 1787, Feb Sess, c 38 (Mar. 17, 1788) allowed the quartermaster to continue to pay accounts received after Mar. 1, 1788.