Scope and Content: St 1783, c 19 (Oct. 22, 1783) provided for the support and maintenance of Massachusetts lighthouses by charging a duty (known as light money) to be collected from vessels clearing Commonwealth ports (with separate provisions for coasting/fishing vessels) by a port’s naval officer, of which he received a percentage. The naval officer was required to pay collected monies to the state treasurer every three months and to submit a corresponding account annually. –St 1784, c 14 (July 1, 1784) established seaport naval offices and required their naval officers to track incoming and outgoing cargoes and to collect related fees. Duties included granting registers for entering and clearing (departing) ships, taking manifests on all cargoes, issuing certificates, granting permits and bills of health, taking bonds, seizing illegal goods, and making weekly returns to the county collector of excise, who in turn made returns every six months to the state secretary.  St 1784, c 22 (July 7, 1784) specified fees and forms related to these functions.  Resolves 1785, May Sess, c 44 (June 23, 1785) required naval officers to send sworn quarterly accounts to the treasurer, along with seven-twelfths of fees collected.  St 1785, c 18 (July 2, 1785) clarified duties on stamped legal papers to be collected by naval officers, such as registers, bills of lading, and insurance policies.  Resolves 1786, Sept Sess, c 129 (Nov. 17, 1786) continued operations by current naval officers.  St 1787, c 3 (June 22, 1787) opened additional naval offices and c 4 (June 25, 1787) updated the fees charged.  Resolves 1787, Oct Sess, c 7 (Oct. 23, 1787) required naval officers to submit sworn annual accounts to the treasurer of fees collected. –The first federal revenue bill after adoption of the U.S. Constitution, passed July 4, 1789, authorized collections of impost. The regulation of trade and collection of impost ceased to be a state function, and duties of the naval officer were taken over by the federal government, including collection of light money, starting Aug. 1789. St 1789, c 30 (Feb. 6, 1790) repealed the act requiring naval offices. Activity of naval officers continued with the collection of other fees, stamp duties, etc. Resolves 1791, May Sess, c 40 (June 11, 1791) and Resolves 1791, Jan 1792 Sess, c 22 (Jan. 20, 1792) directed delinquent naval officers to settle their accounts with the treasurer, who was authorized to file suit if necessary to ensure collection of fees.
Arrangement: Arranged by locality
Related Catalog Records:

Archivegrid
OCLC