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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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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