Disbursement books of Revolutionary War expenses [Massachusetts General Court Committee for Methodizing Accounts]
Disbursement books of Revolutionary War expenses, 1774-1791.
Call no.: CO92/2350X
Scope and Content: Massachusetts paid for many expenses in fighting the Revolutionary War, especially during the 1775-1776 period when Washington’s army and the British army were in the Boston area. These expenses included soldier’s pay and bounties, clothing, medical and other supplies, ships, arms, coastal defense as well as support to towns for refugees (the poor) of Boston and Charlestown. Expenses, taken from collected vouchers and receipts, warrants, Council minutes, and other sources, were compiled into books, divided into categories, and often broken down by roll (list) and roughly arranged by date paid by the state. They were then submitted to the federal government for reimbursement. Massachusetts had sought such reimbursement from early on, but final settlement of these accounts did not take place until 1793. –Reimbursement was a lengthy process caused by financial difficulties of the new federal government and the complications of establishing methods of receiving, organizing, exhibiting, and getting approval of expenses. Initially, a committee of the General Court prepared two books of disbursements (war expenses covered by the Massachusetts government) paid out during the years 1774-1775 and 1775-1776. These were submitted to the Continental Congress by Joseph Henderson, but reimbursement was not forthcoming. Another committee was appointed per Resolves 1777-78, c 563 (Dec. 13, 1777) to determine and prepare disbursements made since Dec. 31, 1776, for additional submission. –A joint committee for stating and methodizing public accounts was first established per Resolves 1777-78, c 974 (Apr. 20, 1778). It was responsible for reviewing accounts and collecting vouchers for all of the various sections of the government from the time of the Provincial Congresses onward to determine the state of the public accounts in Massachusetts. Per Resolves 1778-79, c 433 (Feb. 3, 1779), responsibility for disbursement submission was also given to this committee, as the Dec. 13, 1777 committee had not yet fulfilled its charge. The form of the committee varied over the years; usually John Deming and Peter Boyer were members. (For examples of specific mandates to the committee relating to its original mission see Resolves 1787, May Sess, c 113 (where it is called the Committee on Methodizing Accounts) and Resolves 1787, Oct Sess, c 107). Eventually Deming alone was appointed to continue receiving and collecting claims against the United States (Resolves 1790, May Sess, c 77, June 23, 1790), and was later involved in certifying amounts owed to various persons for Revolutionary War expenses. He was officially discharged as of July 15, 1794, per Resolves 1794, May Sess, c 36 (June 17, 1794) –Congress, per a resolve of Feb. 1782, called for states to submit expenses (within a six-month deadline, per an ordinance of May 7) and appointed commissioners to review and settle such submissions; those responsible for Massachusetts claims were, successively, William Imlay, 1783-1785, Royal Flint, 1785-1787 (see: Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 288, p. 220-224), and Col. Haskell, 1787-1788. They reviewed and approved previously submitted accounts as well as current submissions, and issued Massachusetts interest-bearing certificates as reimbursement. Per Resolves 1789, Jan Sess, c 154 (Mar. 8, 1790), Nathan Dane was appointed agent to represent Massachusetts in settling its claims against the federal government before a board of commissioners appointed by Congress. Dane continued to collect additional claims for Revolutionary War expenses through Deming. By 1792 the time for exhibiting accounts to Congress had expired, and in 1793 a final settlement between the federal government and the various states was reached.
Arrangement: Arranged chronologically
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