Scope and Content: 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 St 1791, c 53 (Mar. 6, 1792) repealed the previous act, and specified that the courts charge the county treasury with all costs incurred in criminal cases, with the court clerks to provide the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)
Arrangement: Arranged chronologically by terms
Notes: Formerly classed successively under: (M-Ar)SC1–Massachusetts. Office of the Secretary of State and: (M-Ar)CY5.08–Hampshire County (Mass.) Treasurer
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