Massachusetts. Treasury Office

Variant names

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

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 St 1791, c 53 (Mar. 6, 1792) repealed the previous act, and specified that the courts charge the county treasury with all costs incurred in criminal cases, with the court clerks to provide the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)

From the description of Costs incurred in criminal cases in Hampshire County, 1858. (Unknown). WorldCat record id: 84080340

From the description of Costs incurred in criminal cases in Berkshire County, 1857-1860. (Unknown). WorldCat record id: 728678840

From the description of County treasurer accounts, 1798-1836. (Unknown). WorldCat record id: 83299920

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.

From the description of Sheriff tax returns, 1788-1791. (Unknown). WorldCat record id: 648771002

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.

From the description of Unsold canceled lottery tickets, 1790-1792. (Unknown). WorldCat record id: 82112930

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.

From the description of Quaker tax list, 1781-1782. (Unknown). WorldCat record id: 83510485

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 receipt books, 1862-1866. (Unknown). WorldCat record id: 78680682

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.

From the description of Orders on witness and jury rolls for Shays' Rebellion, 1787-1811. (Unknown). WorldCat record id: 84008545

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.

From the description of Records of loans for the defense of the Commonwealth during the War of 1812, 1815-1818. (Unknown). WorldCat record id: 81803322

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.

From the description of Boston almshouse physician accounts, 1779-1786 (bulk 1779-1784). (Unknown). WorldCat record id: 78824293

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 Cashbooks of the Troy and Greenfield Railroad Company, 1849-1863. (Unknown). WorldCat record id: 83800437

From the description of Docket of actions against the Troy and Greenfield Railroad Company, 1864-1865. (Unknown). WorldCat record id: 80717785

From the description of Stock assessment records of the Troy and Greenfield Railroad Company, 1848-1855. (Unknown). WorldCat record id: 82111949

From the description of Notes and bills receivable and payable of the Troy and Greenfield Railroad Company, 1850-1861. (Unknown). WorldCat record id: 78201720

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.

From the description of Claims against Rhode Island, 1852-1854. (Unknown). WorldCat record id: 79294486

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.

From the description of Military pension account books, 1775-1852. (Unknown). WorldCat record id: 658218043

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))

From the description of Impost and excise tax certificates (Anderson MA 42-44, etc.), 1787-1790. (Unknown). WorldCat record id: 82481528

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.

From the description of Bounty payments to Revoutionary War soldiers and widows, 1802-1842 (bulk 1830-1842). (Unknown). WorldCat record id: 658216851

From the description of Warrants drawn on the Treasury for bounties for Revolutionary War soldiers, 1801-1807. (Unknown). WorldCat record id: 658226154

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.

From the description of Accounts of payments on bonds for New York lands (Gorham/Phelps purchase), 1788-1813. (Unknown). WorldCat record id: 85033131

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.

From the description of Orders on military rolls, 1792-1798. (Unknown). WorldCat record id: 79617724

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.

From the description of Accounts of payments on bonds for New York lands (Brown purchase), 1788-1804. (Unknown). WorldCat record id: 82744088

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.

From the description of Accounts of managers of the state lottery, 1790-1793. (Unknown). WorldCat record id: 81793039

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.

From the description of Impost and excise collectors' bonds and oaths, 1782-1795. (Unknown). WorldCat record id: 77766840

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.

From the description of Warrants for depreciation notes for service in the Continental Army, 1780-1783. (Unknown). WorldCat record id: 169983121

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.

From the description of Accounts of collectors of impost and excise, 1781-1801 (bulk 1781-1791) (Unknown). WorldCat record id: 82798801

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.

From the description of Certificates for bounties on wolves and other noxious animals, 1645-1841. (Unknown). WorldCat record id: 83095237

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.

From the description of Documents relating to unpaid Maine land purchases, 1794-1862. (Unknown). WorldCat record id: 84672694

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.

From the description of Naval officers' bonds and oaths, 1777-1789. (Commonwealth of Massachusetts State Archives). WorldCat record id: 79918198

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.

From the description of Receipts and papers for loan to suppress Shays' Rebellion, 1787. (Unknown). WorldCat record id: 78770401

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.

From the description of Loans from the Massachusetts Bank, 1782-1791 (bulk 1787-1791). (Unknown). WorldCat record id: 79200112

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.

From the description of Deed for Dudley Indian land, 1797. (Unknown). WorldCat record id: 84672691

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.

From the description of Deeds and documents relating to the Province House, 1796-1810. (Unknown). WorldCat record id: 84672685

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.

From the description of Tax collector returns and oaths, 1785-1792 (bulk 1785-1789) (Unknown). WorldCat record id: 648770591

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.

From the description of Bonds of clerks of court, 1786-1827 (bulk 1797-1827) (Unknown). WorldCat record id: 80052313

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.

From the description of Records and fiscal documents of the Massachusetts Loan Office, 1777-1816. (Unknown). WorldCat record id: 84192529

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.

From the description of Treasury loan certificates for Shays' Rebellion (Anderson MA 45), 1787-1789 (bulk 1787) (Unknown). WorldCat record id: 81094115

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.

From the description of Accounts of payments on bonds for New York lands (Morris purchase), 1790-1797. (Unknown). WorldCat record id: 85033139

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.

From the description of Orders on militia rolls for Shays' Rebellion, 1787-1792. (Unknown). WorldCat record id: 83026673

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.

From the description of Certificates of service for Shays' Rebellion, 1787. (Unknown). WorldCat record id: 83026687

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.

From the description of Naval officer accounts, 1783-1793. (Unknown). WorldCat record id: 80830585

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.

From the description of Militia roll books for Shays' Rebellion, 1787-1792. (Unknown). WorldCat record id: 82445495

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.

From the description of Militia rolls and warrants for Shays' Rebellion, 1786-1793. (Unknown). WorldCat record id: 81866269

Archival Resources

Role	Title	Holding Repository
creatorOf	Massachusetts. Treasury Office. Castle Island payroll deductions for provisions, 1783-1787.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Council payrolls, 1775-1792.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Sheriff tax returns, 1788-1791.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Auctioneers' bonds, certificates of approbation, and licenses, 1781-1795.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on salary rolls for public officials, 1842-1860.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Registers of receipt of interest on volunteer bounty loans of 1863 and 1864, 1863-1882.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Computations of interest, 1776-1790.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Register of tax executions, 1787-1789.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of payments on bonds for New York lands (Brown purchase), 1788-1804.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Interest schedule of the Western Railroad sinking fund, 1855-1868.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Coupon bonds for the Eastern Railroad, 1837-1867.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Abstracts of tax ledgers, 1780-1808.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificate on second moiety of the tax, 1780.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates for bounties on wolves and other noxious animals, 1645-1841.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Warrants for depreciation notes for service in the Continental Army, 1780-1783.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Documents relating to unpaid Maine land purchases, 1794-1862.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Treasurer's incoming correspondence, 1777-1797 (bulk 1782-1797).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders from Massachusetts regiments, 1780-1782.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders for payment to soldiers, 1775-1789.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Allotment receipt books, 1862-1866.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Cash settlements, 1864-1881.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Coupon bonds for the coast defense, 1863-1883.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Bounty payments to Revoutionary War soldiers and widows, 1802-1842 (bulk 1830-1842).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Coupon bonds for the Nashua and Lowell Rairoad, 1838-1841.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Docket of actions against the Troy and Greenfield Railroad Company, 1864-1865.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders for bounties on silk, 1839-1846.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of anti-monopoly loan of 1780, 1780.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Notes and bills receivable and payable of the Troy and Greenfield Railroad Company, 1850-1861.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Records and fiscal documents of the Massachusetts Loan Office, 1777-1816.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Assessor returns, 1763-1799.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Militia rolls and warrants for Shays' Rebellion, 1786-1793.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Impost and excise collectors' bonds and oaths, 1782-1795.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Register of transfer of stock of the Troy and Greenfield Railroad Company, 1851-1888.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Register of assessments on Troy and Greenfield Railroad Company stock sold, 1850-1886.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Scarborough, Me., tax warrant, 1763.	Maine Historical Society Library
creatorOf	Massachusetts. Treasury Dept. Interest schedules, 1855-1882.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Reports of the engineer of the Troy and Greenfield Railroad, 1850-1888 (bulk 1850-1852).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Transcripts of town meetings concerning Bangor and Orono Railroad, 1853.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Unsold canceled lottery tickets, 1790-1792.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Military pension account books, 1775-1852.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Costs incurred in criminal cases in Hampshire County, 1858.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Canceled notes, 1787.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Bank accounts, 1866-1885.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Sheriff's returns on tax executions, 1751-1797.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Allotment commissioners correspondence, 1862-1876.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on Convention payroll, 1788-1790.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Register of receipt of interest on General statutes scrip, 1860-1870.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Gold and silver six-month certificates, 1781.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Real estate transactions in Philadelphia and Boston, 1801-1859.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Coupon book for the six-percent loan of 1856, 1856-1864.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Castle Island payrolls for soldiers, 1776-1798.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Ledger of estates of absentees, 1780-1795 (bulk 1781-1791)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Accounts of payments on bonds for New York lands (Morris purchase), 1790-1797.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Claims against Rhode Island, 1852-1854.	Commonwealth of Massachusetts State Archives
referencedIn	Massachusetts. General Court. Resolves and orders directing the Treasurer of Massachusetts, 1787-1813.	State Library of Massachusetts
creatorOf	Massachusetts. Treasury Office. Sworn statements of tax and excise collectors, 1788.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. County treasurer accounts, 1798-1836.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Vouchers for blotter entries, 1782-1783.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Office of the Secretary of State. Receipts from hawker and peddler licenses, 1846-1856.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Atlantic and St. Lawrence Railroad files, 1850-1851.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Sheriffs' bonds, 1776-1881.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Inventories transferred to incoming treasurers, 1784-1949.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Registers of receipt of interest on Union loan of 1861, 1861-1878.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Bank returns, 1814-1854.	Commonwealth of Massachusetts State Archives
creatorOf	Concord (Mass.). Collector of Taxes. Collector of Taxes records, 1744-1862.	Concord Free Public Library, Special Collection
creatorOf	Massachusetts. Treasury Dept. Civil War volunteer payment cards, 1862-1890 (bulk 1863-1865).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. State notes paid and canceled, 1794-1799.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Pilots' bonds, 1832-1854.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Costs incurred in criminal cases in Berkshire County, 1857-1860.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Transferred stock certificates of the Troy and Greenfield Railroad Company, 1851-1897.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Receipts and papers for loan to suppress Shays' Rebellion, 1787.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. General outgoing correspondence, 1830-1915 (bulk 1861-1915)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Impost and excise tax certificates (Anderson MA 42-44, etc.), 1787-1790.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Registers of receipt of interest on loans to railroads, 1837-1877.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Minutes of directors of the Troy and Greenfield Railroad Company, 1849-1890.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of service for Shays' Rebellion, 1787.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Tax certificates, 1782-1791.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Cashbooks of the Troy and Greenfield Railroad Company, 1849-1863.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Journal of the Troy and Greenfield Railroad Company, 1851-1877 (bulk 1851-1861).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of managers of the state lottery, 1790-1793.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on militia rolls for Shays' Rebellion, 1787-1792.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Coupon bonds for the Norwich and Worcester Railroad, 1837-1857.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of tax executions, 1789-1834.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Warrants drawn on the Treasury for bounties for Revolutionary War soldiers, 1801-1807.	Commonwealth of Massachusetts State Archives
creatorOf	Allen, Jeremiah, 1673-1742. Jeremiah Allen account book, 1714-1716.	Massachusetts Historical Society
creatorOf	Massachusetts. Treasury Office. Loans from the Massachusetts Bank, 1782-1791 (bulk 1787-1791).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Register of receipt of interest on loans for Back Bay and Harbor lands, 1862-1880.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Gun house bonds, 1784-1802.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of payments on bonds for New York lands (Gorham/Phelps purchase), 1788-1813.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Treasurer's outgoing correspondence, 1783-1814 (bulk 1783-1797).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Statements and estimates of the Treasury, 1802-1839.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Boston almshouse physician accounts, 1779-1786 (bulk 1779-1784).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Tax ledgers, 1780-1844.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Checkbooks for state expenses, 1806-1874.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Bonds of office holders and suppliers, 1775-1887.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Revolutionary War bonds, 1775-1781.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Ledger of the Troy and Greenfield Railroad Company, 1850-1881 (bulk 1850-1875).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Minutes of the stockholders of the Troy and Greenfield Railroad Company, 1848-1890.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Castle Island payrolls for invalid pensioners, 1786-1788.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Portrait photographs of Massachusetts treasurers (1774-1915), 1901-1915 (bulk 1901-1903).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Deferred lottery prize certificates (Anderson MA 13-16), 1779-1780.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Register of receipt of interest paid on Troy and Greenfield Railroad Company bonds, 1860-1895 (bulk 1860-1883).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Stock assessment records of the Troy and Greenfield Railroad Company, 1848-1855.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Treasury receipts returned and executions issued, 1783-1787.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Tax execution ledgers, 1782-1830.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of debt for State of Massachusetts Bay loan, 1777-1780 (bulk1777).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Interest schedule for temporary loans, 1864-1868.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Quaker tax list, 1781-1782.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Deed for Dudley Indian land, 1797.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Deeds for lands owned by the Commonwealth, 1817-1975 (bulk 1896-1975)	University College of Karlskrona, Ronneby
referencedIn	Gray, Harrison, 1712-1794. Letters to Catherine Byles, 1783-1788.	Massachusetts Historical Society
creatorOf	Massachusetts. Treasury Office. Orders on Castle Island payrolls, 1792-1797.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Excise collectors' bonds, 1754-1767 (bulk 1755-1766)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Soldiers' ten-pound bounty notes, 1777.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of military expenses, 1753-1763 (bulk 1755-1759).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Militia roll books for Shays' Rebellion, 1787-1792.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Annual statements of treasurer's accounts, 1650-1853.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders for bounties on wheat, 1838-1841.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Journal of the Norwich and Worcester Railroad sinking fund, 1857-1877.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of Commissioners for Purchasing Public Debt, 1794-1803.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts of collectors of impost and excise, 1781-1801 (bulk 1781-1791)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Abstract of certificates of debt, 1775-1799.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Registers of receipt of interest on scrip for state construction, 1852-1880.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of debt for Province of Massachusetts Bay loan, 1755-1777.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Board of War notes, 1776-1783.	Commonwealth of Massachusetts State Archives
referencedIn	Dalton, Tristram, 1738-1817. Tristram Dalton bond, 1814 Nov. 30.	Litchfield Historical Society
creatorOf	Massachusetts. Treasury Dept. Bounty tax reimbursed, 1863-1869.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Tax collector returns and oaths, 1785-1792 (bulk 1785-1789)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Office of the Secretary of State. Memorandum book of Revolutionary War Claims, 1820-1824.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on witness and jury rolls for Shays' Rebellion, 1787-1811.	Commonwealth of Massachusetts State Archives
creatorOf	Concord (Mass.). Assessors. Board of Assessors records, 1725-1871.	Concord Free Public Library, Special Collection
creatorOf	Massachusetts. Treasury Office. Coupon bonds for the Boston and Portland Railroad, 1839-1859.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Coroners' bonds, 1781-1832.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Coupon bonds for the Western Lunatic Hospital, 1857-1877.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Treasury loan certificates for Shays' Rebellion (Anderson MA 45), 1787-1789 (bulk 1787)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Journal of the Troy and Greenfield Railroad Company sinking fund, 1858-1868.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Office of the Secretary of State. Warrants for taxes in arrears, 1786-1804.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of discharge of consolidated notes, 1782-1786.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Deeds and documents relating to the Province House, 1796-1810.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Fitchburg Railroad hearing files, 1853-1858.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Payroll of troops raised by General Order 14, 1862-1864.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Naval officers' bonds and oaths, 1777-1789.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Lists of tax executions sent to sheriffs, 1780-1792.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Sheriffs' accounts, 1769-1786.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Accounts, 1693-1694.	Massachusetts Historical Society
creatorOf	Massachusetts. Treasury Office. Coupon bonds for the State Lunatic Hospital at Taunton, 1851-1865.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Coupon bonds for the Andover and Haverhill Railroad, 1837-1857.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Office of the Secretary of State. Town valuation lists, 1800-1870.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Bonds of clerks of court, 1786-1827 (bulk 1797-1827)	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. State printer bids, contracts, and bills, 1822-1848 (bulk 1832-1848).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Bonds for settlement of families in Eastern lands, 1817-1824.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Soldiers' orders for specie notes, 1779-1787.	Commonwealth of Massachusetts State Archives
creatorOf	Gardner, Henry, 1731-1782. Tax assessments for towns in the District of Maine, 1777.	Massachusetts Historical Society
creatorOf	Massachusetts. Treasury Office. Auctioneers' accounts, 1781-1844.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on legislative payrolls, 1779-1830 (bulk 1779-1795).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Council. Treasury warrants, 1764-1824.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Naval officer accounts, 1783-1793.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury OffIce. Massachusetts Bay interest-bearing bills, 1776-1780.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Registers of receipt of interest on temporary loans, 1856-1883.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Coupon bonds to fund the public debt, 1861-1872.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Transcript of payment of interest on railroad loans, 1837-1845.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates of debt for Colony of Massachusetts Bay loan, 1775-1777.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Allotment roll payment books, 1862-1881 (bulk 1862-1864).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Annual reports, 1842-1969.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Records of loans for the defense of the Commonwealth during the War of 1812, 1815-1818.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts Treasury Office. Orders for half pay, 1786-1787.	Commonwealth of Massachusetts State Archives
creatorOf	Tolman, Benjamin, 1822-1906. Massachusetts Bay Colony/Commonwealth of Massachusetts printed records and documents collection, 1714-1865.	Concord Free Public Library, Special Collection
creatorOf	Massachusetts. Treasury Office. Commissary general's receipts for tax payments in kind, 1786-1790 (bulk 1787-1788).	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificate of debt for Commonwealth of Massachusetts loan, 1780-1791.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Boston and Portland Railroad files, 1839-1843.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Ledger of the Norwich and Worcester Railroad sinking fund, 1858-1877.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Orders on military rolls, 1792-1798.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Certificates for bounties on hemp, 1788-1795.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Ledger of the Troy and Greenfield Railroad Company sinking fund, 1860-1869.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Papers on settling previous treasurer accounts, 1784.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Dept. Agency history record.	Commonwealth of Massachusetts State Archives
creatorOf	Massachusetts. Treasury Office. Nashua and Lowell Railroad files, 1838-1841.	Commonwealth of Massachusetts State Archives

Bibliographic and Digital Archival Resources

Role	Title	Holding Repository

Filters:

Relation	Name
associatedWith	Allen, Jeremiah, 1673-1742.	person
associatedWith	Andover and Haverhill Rail Road Corporation.	corporateBody
associatedWith	Appleton, Nathaniel Walker, 1755-1795.	person
associatedWith	Atlantic and St. Lawrence Rail Road Co.	corporateBody
associatedWith	Bangor and Orono Railroad Company.	corporateBody
associatedWith	Bernard, Francis, 1712-1779.	person
associatedWith	Boston and Portland Rail Road.	corporateBody
associatedWith	Boston and Portland Railroad Corporation.	corporateBody
associatedWith	Boston Master Printers' Association.	corporateBody
associatedWith	Brown, Samuel, fl. 1786-1804.	person
associatedWith	Capen, Nahum, 1804-1886.	person
associatedWith	Coffin, Peleg, 1756-1805.	person
associatedWith	Concord (Mass.). Assessors.	corporateBody
associatedWith	Concord (Mass.). Collector of Taxes.	corporateBody
associatedWith	Dalton, Tristram, 1738-1817.	person
associatedWith	Davis, Thomas, 1756-1805.	person
associatedWith	Deblois, Lewis, 1727-1799.	person
associatedWith	Dutton and Wentworth, Printers.	corporateBody
associatedWith	Fitchburg Railroad.	corporateBody
associatedWith	Gardner, Henry, 1731-1782.	person
associatedWith	Gorham, Nathaniel, 1738-1796.	person
associatedWith	Gray, Harrison, 1712-1794.	person
associatedWith	Hancock, John, 1737-1793.	person
associatedWith	Hodgdon, Alexander, 1741?-1797.	person
associatedWith	Hutchinson, Thomas, 1711-1780.	person
associatedWith	Ivers, Thomas, 1730-1787.	person
associatedWith	Mann, Horace, 1796-1859.	person
associatedWith	Massachusetts Bank.	corporateBody
associatedWith	Massachusetts. Board of War.	corporateBody
associatedWith	Massachusetts. Commissary General.	corporateBody
associatedWith	Massachusetts. Comptroller General.	corporateBody
associatedWith	Massachusetts. Constitutional Convention (1779-1780)	corporateBody
associatedWith	Massachusetts. Convention (1788)	corporateBody
associatedWith	Massachusetts. Council.	corporateBody
associatedWith	Massachusetts. General Court.	corporateBody
associatedWith	Massachusetts. General Court. Committee on Accounts.	corporateBody
associatedWith	Massachusetts. General Court. Committee on Accounts.	corporateBody
associatedWith	Massachusetts. General Court. Committee to Settle with the Army.	corporateBody
associatedWith	Massachusetts. General Court. House of Representatives.	corporateBody
associatedWith	Massachusetts. General Court. Senate.	corporateBody
associatedWith	Massachusetts. Guardians of Indians.	corporateBody
associatedWith	Massachusetts. Land Office.	corporateBody
associatedWith	Massachusetts. Loan Office.	corporateBody
associatedWith	Massachusetts. Office of the Secretary of State.	corporateBody
associatedWith	Massachusetts. State Lunatic Hospital (Taunton, Mass.)	corporateBody
associatedWith	Massachusetts. State Prison (Castle Island, Mass.)	corporateBody
associatedWith	Massachusetts. State Prison (Castle Island, Mass.)	corporateBody
associatedWith	Massachusetts. State Prison (Castle Island, Mass.)	corporateBody
associatedWith	Massachusetts. State Prison (Castle Island, Mass.)	corporateBody
associatedWith	Massachusetts. Treasurer (1753-1774 : Gray)	corporateBody
associatedWith	Massachusetts. Treasurer (1753-1774: Gray)	corporateBody
associatedWith	Massachusetts. Treasurer (1774-1782 : Gardner)	corporateBody
associatedWith	Massachusetts. Treasurer (1774-1782 : Gardner)	corporateBody
associatedWith	Massachusetts. Treasurer (1774-1782 : Gardner)	corporateBody
associatedWith	Massachusetts. Treasurer (1780-1782 : Gardner)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1782-1787 : Ivers)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1787-1792 : Hodgdon)	corporateBody
associatedWith	Massachusetts. Treasurer (1792-1797 : Davis)	corporateBody
associatedWith	Massachusetts. Treasurer (1792-1797 : Davis)	corporateBody
associatedWith	Massachusetts. Treasurer (1792-1797 : Davis)	corporateBody
associatedWith	Massachusetts. Treasurer (1792-1797 : Davis)	corporateBody
associatedWith	Massachusetts. Treasurer (1792-1797 : Davis)	corporateBody
associatedWith	Massachusetts. Treasurer (1797-1801 : Coffin)	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	Massachusetts. Treasury Dept.	corporateBody
associatedWith	McLaughlin, William, constable.	person
associatedWith	Morris, Robert, 1734-1806.	person
associatedWith	Nashua and Lowell Railroad Corporation.	corporateBody
associatedWith	Norwich and Worcester Railroad Company.	corporateBody
associatedWith	Ogden, Samuel, 1746-1810.	person
associatedWith	Peabody, Elizabeth Palmer, 1804-1894.	person
associatedWith	Peck, John, fl. 1796-1799.	person
associatedWith	Phelps, Oliver, 1749-1809.	person
associatedWith	Phillips, William, 1722-1804.	person
associatedWith	Province House (Boston, Mass.)	corporateBody
associatedWith	Russell and Gardner, Printers.	corporateBody
associatedWith	Stedman, John, Dr.	person
associatedWith	Taylor, James.	person
associatedWith	Troy and Greenfield Railroad Company.	corporateBody
associatedWith	True and Greene, Printers.	corporateBody
associatedWith	United States. Allotment Commissioners for the Commonwealth of Massachusetts.	corporateBody
associatedWith	United States. Army	corporateBody
associatedWith	United States. Continental Army	corporateBody
associatedWith	United States. Continental Loan Office.	corporateBody
associatedWith	Whipple, Joseph, Dr.	person
associatedWith	Wild, Daniel, fl. 1798-1799.	person

	Place Name	Admin Code	Country
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	Massachusetts--Castle Island
	Massachusetts
	Massachusetts
	Maine
	Massachusetts--Castle Island
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts--Castle Island
	Massachusetts
	Maine
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts--Boston
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	Maine
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massauchsetts
	Maine
	United States
	Massachusetts
	Massachusetts
	Massachusetts--Taunton
	Massachusetts
	Massachusetts
	Taxation--Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	United States
	Massachusetts--Hampshire County
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Rhode Island
	Massachusetts
	Massachusetts
	Massachusetts--Berkshire County
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Maine--Scarborough
	Massachusetts
	Massachusetts
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	New York (State)
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Tioga County (N.Y.)
	Massachusetts
	Massachusetts
	Massachusetts
	New York (State), Western
	New York (State), Western
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts--Castle Island
	Massachusetts--Boston
	Massachusetts
	Maine
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Massachusetts
	Maine
	Massachusetts
	Massachusetts
	New York (State)
	Massachusetts
	Massachusetts--Webster
	Massachusetts
	Massachusetts
	Scarborough (Me.)
	Massachusetts
	United States
	Massachusetts
	Massachusetts
	Massachusetts
	New York (State)
	Massachusetts

Subject
Alms houses
American loyalists
American loyalists
Armories
Auctioneers
Auctioneers
Auctioneers
Auctioneers
Bounties
Bounties, Military
Budget
Clerks of court
Coffee
Coroners
Costs (Law)
County courts
Crime and criminals
Crown Point Expedition
Debts, Public
Dudley Indians
Excise tax
Excise tax
Finance, Public
Finance, Public
Finance, Public
Fines (Penalties)
Garrisons
Government publications
Government sale of real property
Government securities
Harbors
Harbors
Hemp industry
Hemp industry workers
Psychiatric hospitals
State hospitals
Interest
Land grants
Legislators
Lemon
Lighthouses
Limes
Liquors
Local finance
Lotteries
Lotteries
Louisiana Purchase
Military pensions
Military pensions
Military pensions
Oranges
Physicians
Poor
Porcelain
Predatory animals
Printers
Printing, Legislative
Prisons
Prisons
Privateering
Public land sales
Quakers
Railroad companies
Railroads
Railroads and state
Raw materials
Revalorization of debts
Shays' Rebellion, 1786-1787
Shays' Rebellion, 1786-1787
Sheriff
Shipowners
Silk industry
Silk manufacturers
State bonds
Stock ownership
Surety and fidelity insurance
Tariff
Tariff
Tax administration and procedure
Tax assessment
Taxation
Tax collection
Taxes, Farming of
Tea tax (American colonies)
Travel restrictions
Trials (Sedition)
Vaccination
Whalers (Persons)
Wheat
Wine

Occupation

Activity
Bids
Contracts
Invoices

Corporate Body

Exist Dates:

Active 1787

Active 1790

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SNAC ID: 68212084

Massachusetts. Treasury Office

Massachusetts. Treasury Office	Title

Massachusetts. Treasury Office

Corporate Body

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