Restrictions: Some restrictions apply to this series. Staff member must be present at use
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Restrictions: Some restrictions apply to this series. Staff member must be present at use
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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 ((M-Ar)988X, (M-Ar)2313X) to the treasurer, often through a third party, in some cases including a certificate (present series) 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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Scope and Content: Resolves 1797, c 126 (Mar. 2, 1798) authorized the state treasurer of Massachusetts to sell bundles of various state currencies issued during the Revolution. Those issued by Rhode Island were redeemed by it through a certificate to pay with interest, dated June 18, 1898, but as of 1852 the certificate was still outstanding. Resolves 1852, c 56 (May 7) authorized the state treasurer to collect payment from Rhode Island and to take legal steps to enforce this payment if necessary.
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Scope and Content: To compensate for the currency shortage considered to be one of the factors contributing to the outbreak of Shays’ Rebellion, the Massachusetts General Court, per St 1786, c 39 (Nov. 8, 1786), directed the commissary general to accept various goods at stated values in lieu of currency payments for taxes assessed prior to 1784. Items were to be received at stores to be established throughout the Commonwealth staffed by specially appointed deputies of the commissary, a procedure documented in this series.
Arrangement: In three subseries: (1) Correspondence (2) Receipts (3) Accounts; Arranged within each subseries chronologically
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Scope and Content: In the Province of the Massachusetts Bay, coroners, appointed for each county to make inquests on deaths, serve writs and precepts, and perform other often sheriff-related duties as needed, were required to post surety bond with their county’s court of general sessions of the peace as of Mar. 25, 1737, per St 1736-37, c 20 (Feb. 4, 1737). Per St 1783, c 43 (Mar. 12, 1784) coroners of the Commonwealth of Massachusetts were directed to post bond at the county court of common pleas, lack of which would void all services rendered (this provision repealed by St 1794, c 53 (Feb. 27, 1795)). Negligence in posting bond is reflected in subsequent legislation: Resolves 1788, May Sess, c 97 (June 20, 1788); Resolves 1788, Oct Sess, c 38 (Nov. 17, 1788), St 1800, c 25 (June 17, 1800), St 1805, c 64 (Mar. 7, 1806)–validating work by unbonded coroners; Resolves 1790, Jan Sess, c 167 (Mar. 11, 1791). Series consists of signed, sealed bonds, with marks of county court approval.
Arrangement: Arranged alphabetically by county, Massachusetts proper, then District of Maine
Notes: Holdings by county: Box 1: Barnstable, 1781-1825; Bristol, 1786-1830; Dukes, 1788-1825; Essex, 1787-1798; Middlesex, 1784-1832; Nantucket, 1784-1831; Norfolk, 1794-1827; Plymouth, 1788-1823; Suffolk, 1786-1792. Box 2: Worcester, 1787-1829; Cumberland, 1785-1808; Hancock, 1803-1806; Kennebec, 1799-1800; Lincoln, 1792-1820; Oxford, 1805-1819; Penobscot, 1816-1819; Somerset, 1809-1819; York, 1789-1817
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Scope and Content: Massachusetts county treasurers originated with the founding of their respective counties, and their offices were continued under the 1780 Constitution, as acknowledged by St 1785 (Mar. 23, 1796). St 1782, c 55 (Mar. 12, 1783) provided for the payment of costs incurred in criminal suits, for witnesses and the like, where defendants were found innocent or were otherwise unable to pay the required costs of prosecution. In the case of county courts of general sessions of the peace, the costs were to be paid out of county treasuries; in the case of the Supreme Judicial Court operating at the county level, by sheriffs from fines and forfeitures collected from the case in question, with excess costs paid by the Commonwealth. St 1791, c 53 (Mar. 6, 1792) repealed the previous act, and specified that the courts charge the county treasury with all costs incurred in criminal cases, with the court clerks to provide the county treasurer with certified copies of bills for the same. The county treasurer was in turn to transmit the accounts under oath to the treasurer of the Commonwealth, who was to pay, after approval by the governor and council, any balance not covered by receipts of fines, forfeitures, and bills of costs collected by county officers. St 1794, c 48 (Feb. 27, 1795) specified that county treasurers submit in June additional annual accountings of criminal court costs for the examination of the governor and council. These accountings were to be of all county transactions with the Commonwealth treasury, including amounts paid by the Commonwealth, fines and forfeitures received or remaining unpaid, and the corresponding balances due. St 1810, c 92 (Mar. 3, 1810) limited the time for collecting payments from the county treasurer for criminal court costs to three years. The county treasurer was to credit such unclaimed sums to the Commonwealth treasury. St 1841, c 74 (Mar. 13, 1841) specified that two thirds of the costs of criminal prosecutions were to be charged to the Commonwealth, and the remaining one third to the county, with county clerks to submit their accounts to the state treasurer and governor and council accordingly. St 1847, c 274 (Apr. 26, 1847) required that the county treasurer annually in January record fees for criminal cases remaining unpaid for three years, and credit the Commonwealth for these returns. These procedures were codified in RS 1836, c 141, ss 8-11 and GS 1860, c 176, ss 8, 14-17. St 1860, c 191 (Apr. 4, 1860) specifically defined the costs to be charged for criminal prosecutions, and ended the system whereby counties paid cost, fine, and forfeiture receipts into the Commonwealth treasury while receiving partial state reimbursement for court expenses. St 1861, c 184 (Apr. 10, 1861) ended the requirement that clerks and county treasurers submit certificates of court expenses, fines, and forfeitures to the state treasurer, state auditor, and governor. These changes occurred after the reorganization of the county court system under the Superior Court (St 1859, c 196)
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Scope and Content: Massachusetts county treasurers originated with the founding of their respective counties, and their offices were continued under the 1780 Constitution, as acknowledged by St 1785 (Mar. 23, 1796). St 1782, c 55 (Mar. 12, 1783) provided for the payment of costs incurred in criminal suits, for witnesses and the like, where defendants were found innocent or were otherwise unable to pay the required costs of prosecution. In the case of county courts of general sessions of the peace, the costs were to be paid out of county treasuries; in the case of the Supreme Judicial Court operating at the county level, by sheriffs from fines and forfeitures collected from the case in question, with excess costs paid by the Commonwealth. St 1791, c 53 (Mar. 6, 1792) repealed the previous act, and specified that the courts charge the county treasury with all costs incurred in criminal cases, with the court clerks to provide the county treasurer with certified copies of bills for the same. The county treasurer was in turn to transmit the accounts under oath to the treasurer of the Commonwealth, who was to pay, after approval by the governor and council, any balance not covered by receipts of fines, forfeitures, and bills of costs collected by county officers. St 1794, c 48 (Feb. 27, 1795) specified that county treasurers submit in June additional annual accountings of criminal court costs for the examination of the governor and council. These accountings were to be of all county transactions with the Commonwealth treasury, including amounts paid by the Commonwealth, fines and forfeitures received or remaining unpaid, and the corresponding balances due. St 1810, c 92 (Mar. 3, 1810) limited the time for collecting payments from the county treasurer for criminal court costs to three years. The county treasurer was to credit such unclaimed sums to the Commonwealth treasury. St 1841, c 74 (Mar. 13, 1841) specified that two thirds of the costs of criminal prosecutions were to be charged to the Commonwealth, and the remaining one third to the county, with county clerks to submit their accounts to the state treasurer and governor and council accordingly. St 1847, c 274 (Apr. 26, 1847) required that the county treasurer annually in January record fees for criminal cases remaining unpaid for three years, and credit the Commonwealth for these returns. These procedures were codified in RS 1836, c 141, ss 8-11 and GS 1860, c 176, ss 8, 14-17. St 1860, c 191 (Apr. 4, 1860) specifically defined the costs to be charged for criminal prosecutions, and ended the system whereby counties paid cost, fine, and forfeiture receipts into the Commonwealth treasury while receiving partial state reimbursement for court expenses. St 1861, c 184 (Apr. 10, 1861) ended the requirement that clerks and county treasurers submit certificates of court expenses, fines, and forfeitures to the state treasurer, state auditor, and governor. These changes occurred after the reorganization of the county court system under the Superior Court (St 1859, c 196)
Arrangement: Arranged chronologically by terms
Notes: Formerly classed successively under: (M-Ar)SC1–Massachusetts. Office of the Secretary of State and: (M-Ar)CY5.08–Hampshire County (Mass.) Treasurer
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