Scope and Content: 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))
Restrictions: Some restrictions may apply. Staff member must be present at use
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