Scope and Content: By the agreement between Massachusetts and New York signed in Hartford on Dec. 16, 1786, New York was awarded total sovereignty over extensive disputed lands west of the Hudson River, with Massachusetts retaining right of preemption to purchase such lands from the Indians. (See: Massachusetts. Office of the Secretary of State. Agreement between Massachusetts and New York relating to western lands, 1784-1793 ((M-Ar)31X).)  This right of preemption was sold to various third parties in the years following the agreement, as the Massachusetts treasury was in a depleted state because of debts incurred from the Revolutionary War and Shays’ Rebellion.  Sale was ordinarily in the form of a bond, accounts of redemption payments for which were kept by the state treasurer. –Resolves 1790, Jan 1791 Sess, c 121 (Mar. 8, 1791), established a committee (Samuel Phillips, Nathaniel Wells, David Cobb, William Eustis, Thomas Davis) to sell Commonwealth holdings reacquired from Gorham and Phelps (see series (M-Ar)2466X). On Mar. 12, 1791 they were sold to Samuel Ogden, who conveyed right of preemption to Robert Morris on May 11. The two submitted four bonds as promised payment of four deeds for the land. The deeds were held by trustees appointed by both parties (Nathaniel Appleton, Oliver Wendell, and John Lowell) until the bonds were satisfied in 1793-1794. Resolves 1791, c 65 (June 17, 1791) confirmed the final report of the committee (see: Massachusetts. Office of the Secretary of State. Passed resolves ((M-Ar)228), directing the deposit of the described papers with the treasurer (originally, per resolve of Mar. 8, 1791, with the state secretary–see: (M-Ar)123X below). Per Resolves 1792, May Sess, c 30, additional Gorham and Phelps land was sold to Robert Morris. Per Resolves 1792, Jan 1793 Sess, c 5 (Feb. 5, 1793), Morris replaced two of the bonds with a bond of his own for 10,000 pounds, dated Dec. 29, 1792, and deposited United States securities as collateral. The Commonwealth sold off these securities in 1797 to partially satisfy the bonds.  Meantime, from Dec. 1792 to July 1793, Morris sold most of his holdings to the Holland Land Company, while retaining what was called the Morris Reserve.
Notes: Extracted from: Massachusetts. Treasury Dept. Deeds for lands owned by the Commonwealth, 1817-1975 ((M-Ar)2468X)
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Scope and Content: To encourage support of volunteer soldiers’ families during the Civil War, Congress, through Acts of 1861, c 9, s 12 (July 22, 1861) and Acts of 1861-62, c 4 (Dec. 24, 1861) established a system whereby a portion of a soldier’s pay could be transmitted to parties designated by him, generally wife or parent, as arranged by federally-appointed allotment commissioners working with the troops of each state. As implemented in Massachusetts by St 1862, c 62 (Mar. 11, 1862) and St 1863, c 58 (Mar. 3, 1863), the  state treasurer was authorized to distribute pay and allowances on behalf of soldiers through the treasurers of the appropriate city or town.
Arrangement: Chiefly arranged in batches numerically by regiment, and thereunder roughly chronologically, each payment is numbered (possibly by check) from 1-8001 in v. 1, and 1-5593 in v. 2.
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Scope and Content: From the time of the Massachusetts Bay Colony onward (e.g., Mass Recs 2: 244, May 10, 1648)), the treasurer of Massachusetts was required to submit a periodic (by the 1690s annual) statement of income and expenses to the General Court.
Arrangement: Arranged chronologically
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Scope and Content: Throughout the provincial period, Massachusetts towns were periodically assessed by the 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), dictated that all Massachusetts financial support of the war was thenceforth to be based on taxation only, with such funds 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 collection difficulties by dictating the methods by which the treasurer was to send his warrants for tax collection to county sheriffs, and town tax assessors were to be appointed and make their assessments. St 1785, c 50 (Feb. 20, 1786) further provided that each year three, five, seven or nine tax assessors were to be chosen by town vote (or failing that, appointed by town selectmen). Based on warrants from the Treasury for the amount assessed to the entire town for a particular tax, assessors were to determine the portion of the total tax due from each of the polls and estates of the town, and provide rate lists to the town collector,  constable,  or deputy sheriff of amounts to be collected. Assessors were then to return certificates to the Treasury listing the name(s) of the collector(s) and the amount assigned to each for collection.
Arrangement: Arranged chronologically/by tax
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Scope and Content: St 1780, c 25 (Mar. 7, 1781) required all Massachusetts auctioneers to post bond with the state treasurer, in the amount of one thousand pounds with two sureties. After periodic renewals, the act’s provisions were repealed by St 1789, c 59 (Mar. 9, 1790), which instituted certificates of approbation, such to be obtained by each auctioneer from town selectmen and submitted to the state treasurer for a license.  (Licensing was reduced to a municipal function per St 1795, c 8 (June 16, 1795).)  Series consist of signed and sealed bonds (Mar. 1781-Mar. 1790) stating the legal obligation to pay the amount of bond if the act’s requirements (including a one per cent semi-annual tax on auction proceeds) were not fulfilled.
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Restrictions: Some restrictions apply to this series. Staff member must be present at use
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