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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: Early in the Constitutional period, the Massachusetts General Court provided for a state printer (Nathaniel Willis) to publish its acts and resolves in a paper to be distributed throughout the Commonwealth (Resolves 1780, Jan 1781 Sess, c 150).  The responsibility evolved into that of state printer, who not only published passed legislation, but other legislative documents, and forms and documents for other branches of state government. Series includes bids from prospective state printers and contracts constituting acceptance of those bids by the Committee on Accounts in accordance with legislative orders, 1822-1829.  (Contracts for printing were made the responsibility of the Senate and House clerks and the state secretary per Resolves 1849, c 57.)  Bills for printing were initially submitted to the Committee on Accounts; later they were usually examined and audited by the state treasurer with other miscellaneous accounts (Resolves 1829, c 11); per Resolves 1832, c 59, those presented to the treasurer by the designated state printer were audited each quarter and submitted directly to governor and council to have warrants drawn for payment.  Series includes such quarterly bills, 1832-1848; per St 1849, c 56 all accounts payable became the responsibility of the state auditor of accounts.
Arrangement: Arranged chronologically
Notes: Box 1: Bids and contracts; bills, 1832-1839.  Box 2: Bills, 1840-1844.  Box 3: Bills, 1845-1848
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Scope and Content: As part of his official duties, the treasurer of Massachusetts made various reports on the condition of the Treasury and of the accounts due to and from the Commonwealth. These reports included statements for the previous year or estimates of the current year’s debts and revenues. Estimates were reviewed and approved by the General Court to authorize sufficient money to be transferred to or borrowed by the treasurer to pay the debts of the Commonwealth. Series consists of these various types of reports and miscellaneous related documents,
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: Arranged chronologically
Notes: Has spine title: Stock ledger
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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: Throughout the provincial period, Massachusetts towns were periodically assessed by the state treasury with taxes for the defraying of public charges and support of the government. This practice increased in importance and frequency during the Revolutionary War, as individual colonies became largely responsible for financial support of the war effort. Resolves 1777-78, c 398 (Oct. 9, 1777), required that all Massachusetts financial support of the war was thenceforth to be based on taxation only, with such funds were to be paid punctually into the Treasury. After war’s end in 1783,  the state struggled to collect taxes to pay off accumulated debt.  St 1785, c 46 (Feb. 16, 1786) attempted to address the state’s collection difficulties by dictating the methods by which town tax collectors were to be appointed, perform their duties, and treated if found remiss, and St 1785, c 70, (Mar. 16, 1786), further clarified these points, stating that unless a town preferred to leave tax collection in the hands of its constable, its selectmen or assessors were to annually appoint collectors to perform this duty. Based on warrants from the state treasurer’s office specifying the total sum due from the town for a specific tax, rate lists were produced by assessors specifying the amounts to be collected from each of the polls and estates of the town. The duty of the collectors was to collect the amounts provided in these rate lists, and to return the collections to the Treasury. –During this early post-war period, problems with delinquent and dishonest collectors began to emerge. Resolves 1784, Oct Sess,  c 102 (Nov. 12, 1784), addressed concerns pertaining to delinquent sheriffs and collectors who were holding aside public funds for their own use, directing the state treasurer to compel them to an immediate settlement. Resolves 1784, Oct Sess,  c 103, Nov. 13, 1784, similarly addressed concerns about collectors who were holding back collected specie, substituting in their returns lower-valued public securities and/or certificates. Thus by the resolve all collectors were to swear an oath before a justice of the peace upon returning any further securities or certificates, attesting to the fact that all were received from the persons named in the collector’s rate list (full text of oath included in resolve). These oaths, or a certificate attesting to their administration, were then submitted to the sheriff along with collections for transmittal to the Treasury, or sworn before the Treasurer if the collector submitted payments directly.
Arrangement: In two subseries: (1) Returns (2) Oaths;  Arranged within each subseries chronologically by tax
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