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Scope and Content: The Massachusetts Bank, predecessor to the Massachusetts National Bank and First National Bank of Boston, was established by act of the Massachusetts legislature in 1784 (St 1783, c 25), following petition by Boston merchants William Phillips, Isaac Smith, Jonathan Mason, Thomas Russell, John Lowell, and Stephen Higginson. James Bowdoin, then governor, was elected first president; he was succeeeded in 1786 by Phillips, the major stockholder. –Financial cooperation between the Commonwealth of Massachusetts and the Massachusetts Bank began per Resolves 1786, Jan 1787 Sess, c 40, authorizing the state treasurer to borrow funds from the bank to finance suppression of Shays’ Rebellion.  Thereafter the state regularly borrowed from the bank; loans were renewed or partly repaid with renewal of the remainder.  Resolves 1790, Jan 1791 Sess, c 164 authorized the treasurer to deposit monies in the bank for safekeeping as necessary.
Arrangement: Arranged chronologically
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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: As early as the seventeenth century, the Massachusetts legislature provided pensions to soldiers wounded or disabled while in military service. Pension payments disrupted because of government upheavals in 1774 led the Provincial Congress to establish a new pension list in 1775.
Notes: Contents: [v. 1] Pension book, 1775-1802. [v. 2] State pension book/Book of accounts of annual pensions, 1802-1830. [v. 3] New pension book 1830, 1829-1833. [v. 4] Pension book, 1802-1836, with name index. [v. 5] Pension book 1829 to–, 1829-1839, with name index. [v. 6] [no title], 1836-1852, with name index.
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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 (present series).  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 ((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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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 (present series) 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 ((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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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
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Scope and Content: The Continental Congress passed a resolve, Apr. 6, 1776, recommending that colonies appoint officers responsible for overseeing trade regulations.  In response, on Oct. 16, 1776, Massachusetts Resolves 1776-77, c 394 directed the appointment of naval officers for the various ports in Massachusetts and Maine, to track exports and imports and otherwise ensure compliance with trade laws.  Details of the naval office and functions of the naval officer were expounded in St 1776-77, c 22 (Nov. 20, 1776), including amount and type of fees to be collected, and specifying that appointed naval officers should give bond to the treasurer and swear an oath.  Resolves 1776-77, c 559 (Nov. 22, 1776) directed that the naval officers be appointed by the legislature in the same manner as the field officers of the militia, for one year.  Terms were extended per Resolves 1777-78, c 450 (Oct. 18, 1777), until officers were renamed or replaced.  A series of specific appointments was made by House ballot on Jan. 27, 1778 (Resolves 1777-78, c 669 to c 682), and by additional resolves in Jan. 1780. –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. The naval officers were required to submit a bond of 1,000 pounds in compliance with this act. –St 1784, c 14 (July 1, 1784) established seaport naval offices and required their naval officers to submit a bond (to the treasurer) and an oath (to the Secretary), for performance of various duties including the tracking of incoming and outgoing cargoes, collecting fees, and seizure of illegal goods.  Resolves 1785, May Session, c 44 (June 23, 1785) required naval officers to send sworn quarterly accounts to the treasurer.  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 chapter 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; federal collection of light money was assumed that August.  St 1789, c 30 (Feb. 6, 1790) repealed the requirement for naval offices, although allowing current officers to pursue outstanding accounts.
Arrangement :Arranged chronologically
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Scope and Content: The Troy and Greenfield Railroad Company was incorporated by St 1848, c 307 to build a railroad eastward from the termination of the Vermont and Massachusetts Railroad near Troy, New York to unite with the Connecticut River Railroad near Greenfield, Massachusetts.  Establishing this line required tunneling through the Hoosac Mountain.  The project was to have been completed in seven years, but the company was placed into receivership by St 1854, c 226.  Commissioners of a sinking fund, including the state treasurer and auditor and the treasurer of the company, were appointed for the investment, care, and management of the company’s monies.  A six-year extension was granted for completing the railroad but because of setbacks in construction of the tunnel, the project was not finished until 1876.  The property, known as the Troy and Greenfield Railroad and Hoosac Tunnel (St 1862, c 156), was consolidated with that of the Fitchburg Railroad Company (St 1887, c 52), although the Troy and Greenfield Railroad Company itself continued in existence to 1890.
Arrangement: In two subseries:  (1) Notes and bills receivable, 1850-1856 (2) Notes and bills payable, 1853-1861; Arranged within each subseries chronologically
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