Scope and Content: During the Revolutionary War, rapid depreciation of currency caused pay to soldiers to become significantly reduced in value. A Jan. 19, 1779 letter (Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 220, p. 442) submitted to the General Court from Massachusetts soldiers in Nixon’s, Patterson’s, Learned’s, and Glover’s brigades demanded compensation from the state for depreciation of wages. In response to pleas from these soldiers and others, the Massachusetts General Court passed Resolves 1778-79, c 446 (Feb. 6, 1779), which pledged to adjust wages for soldiers enlisted for a three-year term, 1777-1779, or the duration of the war, based on actual commodities set forth in the Act to prevent monopoly and oppression (St 1776-77, c 14 (Jan. 25, 1777)). In a letter dated Feb. 10, 1779 (Massachusetts. Council. Executive records ((M-Ar)327), v. 39, p. 75), the General Court informed the Continental Congress of the February legislation and requested reimbursement for the payments at the end of the war. (See: Massachusetts. Office of the Secretary of State. Muster rolls of the Revolutionary War ((M-Ar)57X) for depreciation rolls submitted to Congress in 1787 for reimbursement.) –The Committee to Settle with the Army was directed, per Resolves 1779-80, c 791 (Jan. 14, 1780), to deduct amounts equal to payments already made to soldiers for bounties, wages, and the value of clothing and supplies provided to families. (See: Massachusetts. Office of the Secretary of State. Certificates of depreciation payments to the Continental Army, 1777-1785 ((M-Ar)58X) for records of deductions for each soldier.) Resolves 1779-80, c 765 (Jan. 12, 1780) directed the Committee to Settle with the Army to determine the amount of reimbursement, by month  in which the payment was made, using tables indicating depreciation rates based on the value of commodities at that time. St 1779-80, c 29 (Jan. 13, 1780) authorized the treasurer to issue each soldier four notes (called depreciation notes: Massachusetts. Treasury Office. Certificates of Anti-Monopoly Law of 1780 (Anderson MA 20-22 ((M-Ar)1599X)) of equal value, redeemable over four years, with six percent annual interest, to pay the balances owed officers and soldiers. Those officers or soldiers still in service were paid in four parts over 1781-1784; those not in service were paid over 1785-1788. The General Court passed numerous resolves throughout 1780 to clarify the procedure of payments and to extend them to others who served in various capacities and sought depreciation money, but were not considered part of the state’s quota of the Continental Army. Clarification of eligibility was verified by Congress in some cases. –Series consists of warrants signed and approved by the Governor or Council, authorizing the state treasurer to pay the named Massachusetts soldiers the sum owed for depreciation of their wages, to be issued in the form of depreciation notes (for note issuing books see: Massachusetts. Treasury Office. Depreciation commodity notes issued, 1780 ((M-Ar)2272X) in accordance with the January 1780 legislation.  Orders were submitted by individual soldiers (or their surviving relatives), or by groups. If submitted in groups, certificates and warrants reflect the total combined payment. Occasionally, submissions include certificates which were documents signed by the selectmen of a town confirming that the person requesting payment was the deceased soldier’s heir, or, as spouse or slave owner, one entitled to the soldier’s wages.
Arrangement: Arranged in three subseries
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Scope and Content: Pursuant to successive laws passed by the Massachusetts General Court, 1835-1845 (effective 1835-1843, 1845-1848), producers of thrown or reeled silk (to 1839 only) and silk cocoons (from 1836) were paid a bounty by the Commonwealth. Series consists of requests for payment to such individuals through the bearer of the request, addressed to the state treasurer.  For detailed legislative history and for certification to the state secretary by local officials and resulting account rolls on which these orders are based see: Massachusetts. Office of the Secretary of State. Certificates of silk bounty claims ((M-Ar)140X)
Arrangement: Arranged by account roll audit date, 1840-1843, 1846
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Scope and Content: To encourage wheat production within Massachusetts, St 1838, c 23 (Mar. 2) mandated a bounty to persons cultivating and reaping wheat. (The program was extended by St 1839, c 119 (Apr. 6) and again by St 1840, c 11 (Feb. 27)). The applicant’s town paid the bounty upon submission of a certificate in a format prescribed by the act and signed by a justice of the peace. Each town’s certificates were submitted along with an account for the year’s total paid out, to the state secretary, who forwarded the accounts to the governor and council for the issue of a warrant on the state treasury. Series consists of orders directed to the state treasurer, as signed by the town treasurer (or in a few cases by town selectmen), corresponding to the accounts submitted to the state secretary. –Orders state amount owed to town, treasury account number, and name of recipient collecting the reimbursement. A few claims also include reimbursement requests for fox bounties (per St 1838, c 38 (Mar. 16)), pauper support (per Resolves 1841, c 38 (Mar. 8)), and payments to soldiers (per St 1840, c 92 (Mar. 24)). Series also contains a treasury account listing of total expenditures for 1838-1839 paid to agricultural societies (see: Massachusetts. Office of the Secretary of State. Records relating to agricultural societies, 1820-1854 ((M-Ar)1047X)), and for wheat and silk bounties (see: Massachusetts. Treasury Office. Orders for bounties on silk, 1839-1846 ((M-Ar)1590X)). Included also is a petition for reimbursement filed with the General Court from Littleton after submitting a late claim, granted per Resolves 1841, c 60 (Mar. 18). Files include orders dated 1839-1841 relating to bounties paid 1838-1840.
Arrangement: Arranged chronologically by year, thereunder alphabetically by town
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Scope and Content: Resolution of Aug. 24, 1780 (U.S. Congress) allowed widows or orphaned children of officers of the Revolutionary War to collect half pay for seven years, providing the officer met the requirements of Resolution of May 15, 1778, permitting half pay for officers in the Continental Army until the end of the war.  Series consists of orders, Jan. 1786-Feb. 1787, requesting half pay to be issued to survivors of members of Massachusetts regiments by state treasurer Thomas Ivers (1782-1787). –Orders in this series come from survivors of the following officers: Edward Kingman (2nd Regiment), Lieutenant Turner (5th Regiment), Capt. David Patrick (7th Regiment), Lt. Ebenezer Fisk (8th Regiment) (two orders), Jonathan Woodward (9th Regiment), Capt. Samuel King (10th Regiment), Maj. Abner Cranston (13th Regiment), Joseph Fenton (13th Regiment), Maj. Joseph Morse (14th Regiment), Capt. Paul Ellis (15th Regiment), and Capt. Edmund Munro (15th Regiment)
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Scope and Content: Fortifications at Castle Island, Boston Harbor, used since the 1640s for military and penal purposes, were rebuilt after being burned by evacuating British forces in 1776, and then manned by various militia troops, at times under the command of Paul Revere.  A military garrison consisting of a company of men was established there in 1779; the island became the site of a prison facility for Massachusetts from 1785 to 1798.  Wages to garrison personnel were paid in accordance with enabling legislation (Resolves 1779-80, c 420) and later revisions thereto.  Series consists of signed orders received by the Treasury (Thomas Davis, state treasurer) from payees requesting payment directly or to a third party, in some cases to whom pay had been sold in advance.
Arrangement: Arranged chronologically by quarterly payroll
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Scope and Content: Per Resolves 1787, Oct Sess, c 9 (Oct. 25, 1787), the Massachusetts General Court directed delegates to be chosen for a state convention to ratify the federal constitution; they were allowed the same reimbursement given to legislators for travel and attendance.  The convention was held in Boston Jan.9-Feb. 7, 1788, when its payroll was approved.  Payroll proper is found in: Massachusetts. Office of the Secretary of State. Massachusetts archives collection ((M-Ar)45X), v. 278, p. 162, along with other convention-related documents. Series consists of orders sent by convention delegates to the state treasurer for reimbursement per payroll.
Arrangement: Arranged alphabetically by delegate
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Scope and Content: Members of the Massachusetts General Court were paid per diem attendance at session, as first scheduled by Resolves 1780, Oct Sess, c 44.  While actual payrolls are generally found elsewhere (see below), subseries (1-2) consist for each chamber of orders (grouped from 1782 by treasurer–Thomas Ivers (1782-1787), Alexander Hodgdon (1787-1792), and Thomas Davis (1792-1797), thereunder by payroll no.) from individual legislators directing the state treasurer to consign payment to a third party, or occasionally receipt of payment accompanied by certificate of attendance.
Arrangement: In four subseries: (1) House orders  (2) Senate orders (3) Leave of absence certificates (4) Constitutional Convention payroll; Arranged within each subseries chronologically, thereunder (where applicable) alphabetically by legislator
Notes: Box 1: House–1780-1782; Ivers rolls 1-4, 1782-1785. Box 2: House–Ivers rolls 5-10, 1784-1786.  Box 3: House–Ivers rolls 11-14, 1786-1787; Hodgdon rolls 1-2, 1787-1791. Box 4: House–Hodgdon rolls 3-7, 1787-1790. Box 5: House–Hodgdon rolls 7-12, 1789-1791. Box 6: House–Hodgdon rolls 13-36 and misc., 1791-1811; House and Valuation Committee payroll, 1785-1786. Boxes 7-8: Senate–Ivers rolls 1-14, 1782-1787, Hodgdon rolls 1-16, 1787-1792, Davis rolls, 1792-1795; Certificates, 1791-1830; Constitutional Convention, 1779
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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 and present series) 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.
Arrangement: Arranged chronologically, by date paid
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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 (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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Scope and Content: Per St 1843, c 9, various Massachusetts state officials were paid their salaries by the state treasurer on a quarterly basis, Jan. 1, Apr. 1, July 1, and Sept. 1.  These officials included at various times the governor, justices of the Supreme Judicial Court and the Court of Common Pleas, the attorney general and district attorneys, probate, insolvency and police court judges, registers of probate, sheriffs, lunatic asylum officials, and other government officials and employees.  Those who were unable to pick up their quarterly salary directly, usually because of distance from Boston, would submit an order to the treasurer, authorizing that the salary should be given to the third-party bearer, or submitted to the cashier of a particular bank.  Orders were then endorsed on the back, and the recipient signed the treasurer’s book (books for 1854, 1855, 1856, 1858, 1860 located in: Massachusetts. General Court. Committee on Accounts. Account rolls ((M-Ar)2268X)) per the order. Officials who picked up their salaries directly from the treasurer did not submit orders and signed the book in person.
Notes: Box 1: 1842-1849.  Box 2: 1850-Apr. 1856. Box 3: July 1857-1860
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