Scope and Content: Successive committees of the House of Representatives were appointed to receive, examine, and pass upon accounts submitted for payment for purchases and services approved by the Revolutionary Massachusetts General Court.  From 1780, a joint standing committee of both houses of the Constitutional General Court (by at least 1782 known as the Committee on Accounts) performed the same function.  Approved accounts were forwarded to the Council (for concurrence as of 1776), which issued warrants for payment by the Treasury.  From 1786 (Resolves 1786, Sept Sess, c 128) examined accounts were submitted by the committee in the form of rolls to the General Court, which approved them by a resolve and forwarded them to the Council.  Resolves 1792, May Sess, c 15 instructed that the accounts in these rolls be arranged for support of the state poor alphabetically by town, and for militia accounts by division, and that the data be additionally recorded in a book for legislative reference.  Series records data (payee, expense detail, date, amount) for rolls 23-30 (1792-1794), and summaries only, by expense type (state poor, militia, miscellaneous, printers, sheriffs) for rolls 31-84 (1795-1821).
Arrangement: Arranged by roll (i.e. chronologically)
Notes: Fly-leaf title: “Accounts which are allowed by the Committee on Accounts are entered in this book agreeably to a Resolve of the General Court of 12 June 1792.”
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