Scope and Content: HISTORICAL NOTE: The post-Revolutionary Massachusetts legislature endeavored to collect taxes levied to pay war debt and other state expenses, particularly burdening farmers in the western part of the state.  Angered by foreclosures and imprisonment imposed for tax delinquency and not receiving satisfaction for grievance petitions filed with the legislature, the protesting farmers rioted and closed courthouses under the leadership of Revolutionary veteran Daniel Shays.  The state militia was called out to suppress Shays’ Rebellion in Sept. 1786, in Jan. 1787 a state army was formed for the purpose, and by February the insurgents were defeated. –MILITARY PAYROLL SYSTEM: (For titles of record series cited by number only, see finding aids note below.)  Payment of the various troops was by a system of rolls ((M-Ar)987X) organized and paid by the state treasurer.  Rolls were written up by each military unit, validated by a local justice of the peace, then sent to the Treasury where the rolls were numbered and the information entered into a roll book ((M-Ar)2310X).  The treasurer submitted a warrant for each payroll to the Governor and Council for approval to pay out the amounts listed; these approved warrants were attached to the original payroll.  Each soldier wishing to collect his pay submitted an order (present series and ((M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate ((M-Ar)2314X) verifying his service.  The soldier or his representative then signed the roll book confirming receipt of this amount.  Amounts actually paid out were entered into the treasurer’s blotter by number as part of that month’s payments.  Since payees often delayed collecting their debts from the treasurer, orders for Shays’ Rebellion service were still being paid out into the 1790s. –The payment system for Shays’ Rebellion was further complicated by the death of Treasurer Thomas Ivers in April 1787.  In that era each treasurer was personally responsible for state funds, so that books had to be balanced and closed out and started anew with each treasurer.  Each treasurer created roll books to track new payrolls coming in, with a new numbering sequence, so that duplicate payroll numbers are often found.  Many payees had not yet collected on payrolls already submitted to and warranted by Ivers (through Apr. 11, 1787).  These unpaid amounts had to be identified and transferred into books of abstracts administered by Treasurer Alexander Hodgdon. Amounts remaining unpaid in 1792 were then again transferred to new treasurer Thomas Davis, whose accounts have not been located.  Original organization of records was as follows: –Treasurer Ivers: (1) Old militia rolls, so-called, 1782-1787, numbered 1-276 (not presently located), were comprised primarily of Revolutionary War rolls and also those for Castle Island.  Rolls 1-194 data was entered in roll book L.  Rolls 195-276 data was entered in roll book M.  Warrants for these rolls predate March 1787.  Some were entered into Ivers’s last blotter, on Apr. 11, 1787.  (2) Rebellion rolls, numbered 277-383, data entered in roll book N. These had warrants dating Mar.-Apr. 1787, also entered in blotter, Apr. 11, 1787. –Treasurer Hodgdon: (1) Rebellion rolls, 1-197, data entered in roll book A, warrants entered into blotter, Dec. 31, 1787-July 1792.  (2) Rebellion rolls, 1-238 (Castle rolls included in 204-238), data entered in roll book B, warrants entered into blotter, Dec. 31, 1787-July 1792.  (3) Abstract E 4-367, based on Iver’s unpaid rolls 2-367 (368-383 already paid in full), including old militia rolls (1-276, with warrants predating March 1787) as listed in roll books L and M, and unpaid rebellion rolls 277-383 as listed in roll book N; entered into blotter, Dec. 31, 1787-July 1792.  (4) Abstracts based on roll books A and B, sent in later than the others.  (5) Newall’s Regiment for one-month men. –In Feb. 1787, the legislature established pay rates for those involved in suppressing Shays’ Rebellion and requested that rolls be made out by officers and approved by the governor and council.  Resolves 1786, Jan Sess, c 13 (Feb. 6, 1787) set rates for noncommissioned officers and privates, c 50 (Feb. 25, 1787) for officers, and c 61 (Feb. 28, 1787) for cavalry and artillery.
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