Massachusetts. General Court. Committee for Methodizing Accounts.

Massachusetts paid for many expenses in fighting the Revolutionary War, especially during the 1775-1776 period when Washington's army and the British army were in the Boston area. These expenses included soldier's pay and bounties, clothing, medical and other supplies, ships, arms, coastal defense as well as support to towns for refugees (the poor) of Boston and Charlestown. Expenses, taken from collected vouchers and receipts, warrants, Council minutes, and other sources, were compiled into books, divided into categories, and often broken down by roll (list) and roughly arranged by date paid by the state. They were then submitted to the federal government for reimbursement. Massachusetts had sought such reimbursement from early on, but final settlement of these accounts did not take place until 1793.

Reimbursement was a lengthy process caused by financial difficulties of the new federal government and the complications of establishing methods of receiving, organizing, exhibiting, and getting approval of expenses. Initially, a committee of the General Court prepared two books of disbursements (war expenses covered by the Massachusetts government) paid out during the years 1774-1775 and 1775-1776. These were submitted to the Continental Congress by Joseph Henderson, but reimbursement was not forthcoming. Another committee was appointed per Resolves 1777-78, c 563 (Dec. 13, 1777) to determine and prepare disbursements made since Dec. 31, 1776, for additional submission.

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