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Treasury Department (189 collections) CHC

Treasury Office: Commissary general’s receipts for tax payments in kind

Part of: Massachusetts Treasury Office

Commissary general’s receipts for tax payments in kind, 1786-1790 (Bulk: 1787-1788).

1 document box
Call no.: TR1/1716X

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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Treasury Office: Computations of interest

Part of: Massachusetts Treasury Office

Computations of interest, 1776-1790.

1 document box
Call no.: TR1/1728X

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Treasury Office: Coroners’ bonds

Part of: Massachusetts Treasury Office

Coroners’ bonds, 1781-1832.

2 document boxes
Call no.: TR1/664X

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to post bond at the county court of common pleas, lack of which would void all services rendered (this provision repealed by St 1794, c 53 (Feb. 27, 1795)).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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Treasury Office: Costs incurred in criminal cases in Berkshire County

Part of: Massachusetts Treasury Office

Costs incurred in criminal cases in Berkshire County, 1857-1860.

1 file folder (partial document box)
Call no.: TR1/2585X

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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Treasury Office: Costs incurred in criminal cases in Hampshire County

Part of: Massachusetts Treasury Office

Costs incurred in criminal cases in Hampshire County, 1858.

2 file folders (partial document box)
Call no.: TR1/1010X

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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Treasury Office: Council payrolls

Part of: Massachusetts Treasury Office

Council payrolls, 1775-1792.

1 document box
Call no.: TR1/2279X

Scope and Content: The Council served both as the upper house of the Massachusetts General Court as reconvened during the Revolution, July 1775, and, under the Constitution of 1780, as an advisory body to the governor.  Like the House of Representatives, and, from 1780, the Senate, it was paid per diem attendance (see Resolves 1777-78, c 401; Resolves 1780, Oct Sess, c 44).  Series contains payrolls issued at varying periods of quarterly or less, listing members with miles travelled, days attended, amount paid, and receipting signature, accompanied by a warrant from governor and council authorizing payment by the state treasurer.  There are also a few orders, 1782-1791, from councillors directing the treasurer to consign payment to a third party.
Arrangement: Arranged chronologically
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Treasury Office: County treasurer accounts

Part of: Massachusetts Treasury Office

County treasurer accounts, 1798-1836.

1 file folder and 3 volumes in one box
Call no.: TR1/2399X

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) –County commissioners, established per St 1827, c 77 (1828), maintained county financial information in conjunction with the county treasurer. See, e.g. : Middlesex County (Mass.). County Commissioners. Books of account, 1827-1946 ((M-Ar)2157X)
Arrangement: Arranged by chronologically
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Treasury Office: Coupon bonds for the Andover and Haverhill Railroad

Part of: Massachusetts Treasury Office

Coupon bonds for the Andover and Haverhill Railroad, 1837-1857.

Partial document box
Call no.: TR1/1547X

Scope and Content: Pursuant to St 1837, c 188, the state treasurer was authorized to issue scrip or certificates of debt to raise funds to aid in the construction of the Andover and Haverhill Railroad.  Coupon certificates, issued in 1837 and valued at 1500 dollars, were due in 1857 with interest paid at five percent per annum.
Arrangement: Arranged numerically
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Treasury Office: Coupon bonds for the Boston and Portland Railroad

Part of: Massachusetts Treasury Office

Coupon bonds for the Boston and Portland Railroad, 1839-1859.

Partial document box
Call no.: TR1/1545X

Scope and Content: Pursuant to St 1839, c 145, the state treasurer was authorized to issue scrip or certificates of debt to raise funds to aid in the construction of the Boston and Portland Railroad.  Coupon certificates, issued in 1839 and valued at 1000 dollars, were due in 1859 with interest paid at five percent per annum.
Arrangement: Arranged numerically
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Treasury Office: Coupon bonds for the Nashua and Lowell Railroad

Part of: Massachusetts Treasury Office

Coupon bonds for the Nashua and Lowell Railroad, 1838-1841.

Partial document box
Call no.: TR1/1670X

Scope and Content: See also: Treasury Dept. Registers of receipt of interest on loans to railroads, 1837-1877 ((M-Ar)1457X).
Arrangement: Arranged numerically
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