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.

From the description of Assessor returns, 1763-1799. (Unknown). WorldCat record id: 84008540

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