Scope and Content: 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.
Arrangement: Chiefly arranged in batches numerically by regiment, and thereunder roughly chronologically, each payment is numbered (possibly by check) from 1-8001 in v. 1, and 1-5593 in v. 2.
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