Massachusetts. Treasury Dept.

St 1890, c 428 enabled municipal officials or directors of railroad companies in Massachusetts to petition the Superior Court to abolish or alter railroad grade crossings; a court-appointed commission then made a decision to be confirmed by the court. The expenses for the work were shared between the railroad, to pay 65%, and the state and municipality, which divided the remainder according to the ruling, with the state to pay no more than 10%. The state treasurer was authorized to issue bonds as directed to fund the program. St 1893, c 283 and St 1894, c 545 further directed the state to pay the town's portion, which was to be reimbursed to the state with interest. Per St 1930, c 417 responsibility for grade crossing abolition (alterations no longer cited) was passed to the Dept. of Public Works and Dept. of Public Utilities.

From the description of Auditor's reports on railroad grade crossing abolition assessments, 1893-1932. (Unknown). WorldCat record id: 78847744

To encourage recruitment of soldiers in Massachusetts during the Civil War, bounties were given to soldiers who volunteered for service. Initially bounties were paid directly by the cities and towns, which raised monies locally to help in fulfilling recruitment quotas established in response to President Lincoln's call for troops in July and August of 1862. St 1863, c 38 (Feb. 27, 1863) legalized these local efforts and St 1863, c 91 (Mar. 17, 1863) limited the bounty allowed to be paid out by cities and towns to no more than $100 bounty for three years service, and established a $50 bounty paid the volunteers by the governor. Pursuant to St 1863, c 218 (Apr. 29, 1863), Massachusetts agreed to reimburse towns for up to $100 per volunteer, and apportioned the total in the customary manner among the cities and towns to be paid as a tax. The governor's executive order of May 13, 1863, directed municipal officers to transmit returns of paid bounties to the assistant adjutant general, who would examine the returns before submitting them to the governor. President Lincoln called for an additional 300,000 volunteers on Oct. 17, 1863. Bounties were hereafter paid directly by the Commonwealth per St 1863, c 254 (Nov. 18, 1863)

From the description of Bounty tax reimbursed, 1863-1869. (Unknown). WorldCat record id: 212379937

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.

From the description of Allotment roll payment books, 1862-1881 (bulk 1862-1864). (Unknown). WorldCat record id: 78680680

In 1784 and again in 1792, following the death in office of Massachusetts state treasurers Gardner and Ivers, respectively, committees appointed by the governor prepared reports on outstanding taxes, organized by town and/or tax collector, to be handed to the incoming treasurer. To account for all Commonwealth debts and assets, and to ensure their correct transfer at the end of a treasurer's tenure, St 1791, c 59 required state treasurers to submit a full inventory of money, bonds, notes, and other Treasury assets and debts on leaving their post, for the benefit of the incoming treasurer. Starting in 1797, the focus of these reports shifted from outstanding taxes to state debts in notes and bonds. While the vast majority of reports were prepared by the Treasury, certain reports (usually prompted by the death in office of a treasurer) were prepared by outside committees at the direction of the governor. Procedure is currently mandated by MGLA c 10, s 13.

From the description of Inventories transferred to incoming treasurers, 1784-1949. (Unknown). WorldCat record id: 169983129

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.

From the description of Register of transfer of stock of the Troy and Greenfield Railroad Company, 1851-1888. (Unknown). WorldCat record id: 79294472

In Massachusetts the office of county sheriff, established by the 1691 charter of the Province of the Massachusetts Bay, has carried law enforcement and correctional responsibilities, including having charge of jails and houses of correction (St 1699-1700, c 9, July 14, 1699), execution of precepts and other processes for the courts (St 1783, c 44, Mar. 12, 1784), and transportation of prison inmates to and from court (St 1983, c 721, s 2); also, at one time, collection of taxes as needed in lieu of the local constable or tax collector (St 1692-3, c 2, June 14, 1692) and distribution and collection of ballots and election returns (St 1833, c 68)

From the description of Sheriffs' bonds, 1776-1881. (Unknown). WorldCat record id: 81640419

The constitutional office of Treasurer and Receiver General, filled annually by a vote of the General Court (Const Pt 2, C 2, S 4, Art 1), was made a popular elective post by Const Amend Art 17 (ratified 1855). St 1919, c 350, ss 28-31 provided for a Dept. of the Treasurer and Receiver General, known since GL 1921, c 10 as the Dept. of the State Treasurer. In its annual reports through 1866 it was called the Treasury Office (or variations thereof) , and since then the Treasury Dept. The treasurer is custodian of all state funds, responsible for receiving state agency receipts and revenues, making payments, issuing and marketing state bonds, and arranging state investments. The functions of the office are currently described in MGLA c 10.

NAME AUTHORITY NOTE. Series relating to the agency described above can be found by searching the following access points for the time period stated: 1780-1866--Massachusetts. Treasury Office; 1867-present--Massachusetts. Treasury Dept.

From the description of Agency history record. (Unknown). WorldCat record id: 145429507

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.

From the description of Reports of the engineer of the Troy and Greenfield Railroad, 1850-1888 (bulk 1850-1852). (Unknown). WorldCat record id: 82295925

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.

From the description of Register of receipt of interest paid on Troy and Greenfield Railroad Company bonds, 1860-1895 (bulk 1860-1883). (Unknown). WorldCat record id: 82803750

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.

From the description of Journal of the Troy and Greenfield Railroad Company, 1851-1877 (bulk 1851-1861). (Unknown). WorldCat record id: 83426639

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.

From the description of Minutes of directors of the Troy and Greenfield Railroad Company, 1849-1890. (Unknown). WorldCat record id: 80232548

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.

From the description of Transferred stock certificates of the Troy and Greenfield Railroad Company, 1851-1897. (Unknown). WorldCat record id: 79843125

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.

From the description of Ledger of the Troy and Greenfield Railroad Company, 1850-1881 (bulk 1850-1875). (Unknown). WorldCat record id: 79021294

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.

From the description of Minutes of the stockholders of the Troy and Greenfield Railroad Company, 1848-1890. (Unknown). WorldCat record id: 77594556

The office of the Massachusetts state treasurer is responsible for paying the expenses of the Commonwealth, in modern times by check. Expenses paid in this manner have included salaries of state employees (including state legislators), various payments made to cities and towns, interest payments to holders of state bonds, and bounty and allotment payments for Civil War soldiers. While most checks in this series were paid to individuals, some represent a lump withdrawal for payrolls, etc., that were then distributed to payees in cash. Banks used at this time include Union Bank, Boston Bank, City Bank, Granite Bank, and Second National Bank, with the state at times having accounts with multiple banks.

Per St 1834, c 169, the state appropriated surplus revenues, including sales of state-owned land in Maine, to the Massachusetts School Fund. This fund promoted the common schools by distributing monies to cities and towns. These payments were managed and paid out yearly by the treasurer. Other spending increased during the Civil War period, with checks for bounties and allotments of soldiers' pay sent to designated family members through the cities and towns.

From the description of Checkbooks for state expenses, 1806-1874. (Unknown). WorldCat record id: 79433761

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.

From the description of Register of assessments on Troy and Greenfield Railroad Company stock sold, 1850-1886. (Unknown). WorldCat record id: 79891332

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.

From the description of Ledger of the Troy and Greenfield Railroad Company sinking fund, 1860-1869. (Unknown). WorldCat record id: 81094173

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.

From the description of Monthly accounts for construction of the Hoosac Tunnel, 1869-1874. (Unknown). WorldCat record id: 80830876

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.

From the description of Transcript of Council records concerning the Troy and Greenfield Railroad, 1875-1885. (Unknown). WorldCat record id: 78135446

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. Implemented on the state level in Massachusetts by St 1862, c 62 (Mar. 11, 1862) and St 1863, c 58 (Mar. 3, 1863), the treasurer was authorized to distribute pay and allowances on behalf of soldiers through the treasurers of the appropriate city or town.

As directed by law, President Lincoln, on recommendation of Gov. John Andrew, appointed Henry Edwards, Frank B. Fay, and David Wilder, Jr., as allotment commissioners for Massachusetts in 1862; they were to visit Massachusetts troops and encourage them to participate in the program. Allotment rolls were made to authorize deductions from soldier's bimonthly pay. State bounty payments were also similarly distributed through the state treasurer (see: Massachusetts. Treasury Office. Civil War volunteer payment cards ((M-Ar)415X))

From the description of Allotment commissioners correspondence, 1862-1876. (Unknown). WorldCat record id: 78680677

St 1832, c 166 authorized county commissioners in Massachusetts to grant liquor licenses to innholders and retailers. St 1852, c 322 (revised by St 1855, c 215) established state-wide prohibition, forbidding the sale of all liquor except for medicinal, chemical, or mechanical purposes. This was changed by St 1868, c 141, passed in April of that year, which authorized county commissioners (in Suffolk County specially-elected license commissioners) to issue licenses for the sale of liquor in their respective counties. The act required commissioners to forward half the proceeds of the license fees to the city or town, and the other half to the state treasurer. St 1869, c 191 (Apr. 24) repealed such licensing. St 1869, c 191 (Apr. 24). St 1869, c 415 (June 19) again severely limited liquor sales, but St 1875, c 99 reinstated the sale of liquor and the license system, with responsibility for issuing licenses given to municipal authorities.

From the description of Returns of sales of liquor and liquor licenses, 1868-1869. (Unknown). WorldCat record id: 169983036

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.

From the description of Journal of the Troy and Greenfield Railroad Company sinking fund, 1858-1868. (Unknown). WorldCat record id: 80830872