Auctioneers' accounts, 1781-1844.

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Auctioneers' accounts, 1781-1844.

http://www.worldcat.org/oclc/82694603

St 1780, c 25 (Mar. 7, 1781) required all Massachusetts auctioneers to submit semi-annual accounts to the state treasurer accompanied by a one per cent tax on property sold. Resolves 1787, May Sess, c 107 (July 7, 1787) and Resolves 1787, Oct Sess, c 25 (Nov. 1, 1787) allotted such revenues to pay clerks in the state secretary's and other state offices. St 1789, c 59 (Mar. 9, 1790) repealed the tax, which was reinstated by St 1822, c 87 (Feb. 10, 1823) and repealed by St 1852, c 139 (Apr. 21, 1852). Subseries (1), 1781-1790 accounts consist of semi-annual lists from each auctioneer; 1843-1844 are printed forms. Information include dates of sale, total proceeds, and amount of tax submitted; also included, particularly in 1843-1844, may be owner and description of property auctioned. Accounts are witnessed by a justice of the peace. Subseries (2), with cover title: Auctioneers' bonds, lists for each auctioneer, town, dates of annual bond (see: Auctioneers' bonds, certificates of approbation, and licenses ((M-Ar)665X)) and semi-annual return (i.e., account) submissions, and (second sequence only) amount of tax paid.

Subseries (1) 0.7 cubic ft. (2 doc. boxes)Subseries (2) 1 v.

Commonwealth of Massachusetts State Archives

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SNAC Resource ID: 8287516

Commonwealth of Massachusetts State Archives

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Massachusetts. Treasury Office

http://n2t.net/ark:/99166/w6bs2qp8 (corporateBody)

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 ...