Scope and Content: 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  These acts were repealed by St 1782, c 33 (Nov. 8, 1782), and new excise duties established.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  With federal assumption of the state debt from the Revolutionary War, most state excises were repealed by St 1790, c 15 (Sept. 17, 1790), and the post of comptroller general was discontinued per St 1791, c 15 (June 18, 1791), as of July 1791.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.
Arrangement: Arranged chronologically by year
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