HOUSE. 1

AN

ACCOUNT

OF THE

STATE OF THE TREASURY

OF THE

COMMONWEALTH OF .

JANUARY 1, 1844.

33 0 a t 0 11 DUTTON AND WENTWORTH, STATE PRINTERS

1844.

ftommontotnlti) of JHasaartjttßmjs.

Treasury Office, January 4th, 1844.

To the Honorable Senate

and House of Representatives :

The Treasurer herewith respectfully transmits to the Legis- lature a statement of the receipts and expenditures during the year 1843, and the condition of the treasury and the several funds in which the Commonwealth is interested, on the first day of January current. The receipts from the ordinary sources of revenue, during the year, amounted to $378,247 13, exclusive of $3,177 43 re- ceived from the United States; and the ordinary expenditures, for the same time, were $370,364 58. Balance in the treas- ury, including $153,177 43 received from the United States, $159,748 67. The principal of the Western Rail-road Sinking Fund, to re- deem scrip issued in British currency, page 10, is $186,637 40. Fund for the payment of the Commonwealth’s subscription to the stock of the Western Rail-road Corporation, page 10, $84,615 92, School Fund, page 9, $563,695 63 Charles River and Warren Bridge Fund, page 10, $25,670 31. School Fund for Indians, page 10, $2,500. Under the authority of the first section of the Act of the last session of the Legislature, “ authorizing the Treasurer to re- ceive the money to be paid to Massachusetts, under the provi- sions of Treaty of Washington,” the Treasurer received the 4 TREASURER’S ACCOUNTS. [Jan. sum of one hundred and fifty thousand dollars, and deposited the same in the City Bank. By the second section of the same Act, the Treasurer was “directed to appropriate the money, when received, according to standing laws.” On an examination of the laws relating to the proceeds of the sales of public lands, the Treasurer came to the conclusion that the money received under the provisions of the Treaty of Washington, was to be appropriated in moieties to “ the Fund for the encouragement of Common Schools,” and to the “Sink- ing Fund for the future purchase or final redemption of the scrip issued to pay the Commonwealth’s subscription to the stock of the Western Rail-road Corporation.” The reasons for this opinion are briefly stated in a communication to the Gov- ernor and Council, a copy of which, marked M, is appended to this report. As the Governor and Council did not concur in that opinion, the money could not be legally invested in loans or scrip, and it now remains in the treasury, subject to the order of the Leg- islature. At the time the money was received, the treasury was owing $50,000, borrowed of the Suffolk Bank, under the resolve of March 2d, 1843, Chap. 5. As no interest was to be paid on the deposit of the $150,000, the Treasurer had no hesitation in paying from that fund the note to the Suffolk Bank, and to avoid borrowing from “banks or individuals” afterwards, drew from that fund, as the exigencies of the treasury required, to the amount of $93,213 11, in the whole. On the receipt of the bank tax, in October, the money was replaced, but no credit has been given to that fund for the interest saved to the treas- ury by the operation. As the transaction just recited has been made a subject of public animadversion, it may be proper to state that the Treas- urer acted upon his own responsibility, without asking or re- ceiving advice or direction from the Governor and Council, or any other person. The Treasurer has also received $3,177 43, due to the State of Massachusetts, under the provisions of an Act of Congress 1844.] HOUSE—No. 2. 5 of September 4th. 1841, for her share of the balance of the pro- ceeds of the sales of the public lands, from the first of July to the 29th of August, 1842. That sum is now on deposit in the City Bank, agreeably to the directions of the Act of 1842, Chapter 85.

All of which is respectfully submitted.

JOHN MILLS, Treasurer. 6 TREASURER’S ACCOUNTS. [Jan.

STATEMENT OF RECEIPTS For the year ending Dec. 31, 1843

Amount received o

Cash on hand, January 1, 1843, Auction Tax, - Bank Probate Attorney of Comm’th for Suffolk County, Alien passengers, Interest on deposites in City Bank, Lands in Maine, for one half the amount received on account of sales prior to April

April 15, 1837, - Legislature, for am’t over-allowed on Senate Roll, 1843, to Messrs. Eliot, Hammond, Perkins and Spurr, and returned by them,

Miscellaneous, - Rolls of accounts overpaid to, and returned

by, Gillam B. Wheeler, - Sales of Public Lands, for balance due as per act of Congress, passed Sept. 4, 1841, 3,177 43 Martha Johonnot’s annuities, 2,257 14

Total amount of ordinary receipts, Temporary Loans of Suffolk and Globe Banks, per Resolve of March 2, 1843, Treaty of Washington, amount received from the Treasurer of the United States, (see Resolve of March 24, 1843,) Five Per Cent. State Stock of 1842, sold, as per Act of March 3d, 1842, Cash on hand January 1, 1843, on account of Massachusetts School and other Funds, Amount received during the year on the above funds, ....

Total Receipts for the year 1843, 929,753 37 1844.J HOUSE—JNo. 2. 7

STATEMENT OF EXPENDITURES

For the year ending Dec. 31, 1843.

6 Amount expended on account of dule nS e * Amo

- Councillors, - - - - - 3,609 00

Legislature, - - - E. 22 70,159 50 Salaries, - - - - - D. 19 61,862 10

Adjutant and Quarter Master Gen. Dept. - 3,000 00

Bank Commissioners, - - ... 9,721 60

Fuel, &c. for State House, - ... 1,800 00

Repairs of ditto, - - ... 1,029 58

- - - Library, - ... 300 00

- - - State Printing, ... 7,777 19

State Map and Surveys, - - ... 229 93 Term Reports, - - - ... 1,947 50 County Treasurers for balances of their ac- counts, F. 22 29,801 38 Rolls of Accounts, paupers, &c. - - G. 23 67,652 03

Miscellanies, - - - - H. 23 8,273 25

- - Interest on temporary Loans, - I - 947 91

Five Per Cent. Stock of 1839, , - - 240 00

1842, I - - 7,728 65

- Western Rail-road Scrip, - - 99,200 00

Loans, - j - - 17,562 43

Agricultural Societies, - - -| K. 30 4,060 00

- American Institute of Instruction, I - - 600 00

Asylum for the Blind, - - ... 9,772 45

Deaf and Dumb, - ... 2,967 26

- - - Bounty on Silk, ... 1,798 67

- on Wheat, - ... 15 23

Eye and Ear Infirmary, - - ... 2,000 00

Militia Services,. - - - I. 2828 27,995 25

- Pensioners, &c. - - L. 30 1,493 67 School Teachers, - - - ... 2,000 00

- - Martha Johonnot’s annuities, - - 2,520 00 '0,364 58 Cash on hand, January 1, 1844, (ordinary

revenue,) .... 9,748 67

Total on account of ordinary revenue for

year 1843, - - 380,113 25

Five per Cent. Stock of 1839, redeemed, ... - - 7,649 00 “ “ “ “

- 1842, - - - - 42,964 00 Temporary Loans repaid Suffolk and Globe

Banks, - - - - - 150,000 00

Massachusetts School and other Funds, - 144,609 94 Cash on hand on account of said funds, Jan- uary 1, 1844 8 54,417 18 199,027 12 Cash on hand on acc’t of Treaty of Wash-

ington, ----- 150,000 00

929,75 * 37

Treasury Office, , January 4th, 1844- JOHN MILLS, Treasurer , Ft 'S, u \e eaf e\ g 00

ha 84

12,400 24 11,295 00 2,781 58 66 400 32 13 34 pi 34 12,093 53 17,799 54 6,535 33 m 12,277 25 12,277 25 > 137 50 137 50 Ui 7,461 24 5,007 67 12,468 91 a 23,809 15 23,809 15 Pi 3,504 66 22,544 86 26,049 52 H 7,969 60 12,495 99 20,465 59 Pi 143 75 143 75 co 1,425 00 5,000 00 4,950 00 1,475 00 !> 675 00 25.000 00 25.100 00 575 00 a 2,500 00 2,500 00 a 10,250 20.000 00 20.100 00 10,150 34 o c! 45,760 53,266 .4 ,609 54,417 S 5 94 .8 *3 CO

r—i P 3 1844.] HOUSE—No. 2. 9

Notes, Stocks, Sfc., belonging to the Commonwealth and its vari- ous funds, January 1, 1844.

Common Stock.

Notes for lands in Maine, sold prior to April 15,

1837, one-half as per Revised Statutes, . $45,763 73 Certificate of 10 shares in South Boston Associ- ation, taken as collateral security for an old land note, value unknown; one-half as above. Certificate of 30 shares in Gloucester Canal Cor-

poration, considered of no value, cost . . 1,500 Balance on note received for sale of Pine Island.

in Roxbury, ...... 2,800 Certificate of 10,000 shares Western Rail-road

stock, cost ...... 1,000,000 Cash on hand, 9,748 67

Total amount belonging to ordinary revenue, . $1,059,812 40

Massachusetts School Fund.

Notes for lands in Maine sold prior to April 15, 1837, one-half, as per Revised Statutes, . 45,763 73 Notes for lands in Maine sold since April 15,

1P37, one-half as per act of that date, . 44,150 32 Certificate of ten shares in South Boston Asso-

ciation, value unknown ; received as collat- eral, one-half.

Notes of certain banks in Boston, . . . 281,000

Boston and Portland Rail-road Scrip, . . 50,000 Eastern “ “ . 20,000

“ Western “ . 120,000 Cash on hand, 2,781 58

2 10 TREASURER’S ACCOUNTS. [Jan.

School Fund for Indians. Note secured by mortgage of real estate, at 6 per cent. i $2,500 00

Charles River and Warren Bridge Fund.

Notes secured by mortgage of real estate, at 6 per cent, $25,670 31

Treaty of Washington.

Cash on hand, ...... $150,000

Western Rail-road Sinking Fund.

Notes for lands in Maine sold since April 15,

1837, one-half as per act of that date, . $44,150 33

Western Rail-road Scrip, .... 20,000 Cash on hand, 20,465 59

$84,615 92

Western Rail-road Sinking Fund to redeem Scrip issued in British currency.

Notes secured by Mortgage of Real Estate, at

6 per cent, . $155,200

. . Notes secured by pledge of Stock, . 900 Boston and Providence Rail-road Stock, . . 19,640 85 United States five and one-halfper cent Stock, 3,833 05

“ “

. six per cent. Stock, . . 7,000

Cash on hand, ...... 63 50

$186,637 40 1844.] HOUSE—No. 2. 11

Recapitulation.

Common Stock, $1,059,812 40

Massachusetts School Fund, .... 6G3,G95 G3 2,500 School Fund for Indians, .... Charles River and Warren Bridge Fund, . 25,G70 31

Treaty of Washington, ..... 150,000

Western Rail-road Sinking Fund, . . 84,615 92 Western Rail-road Sinking Fund, British cur- rency, 186,637 40

$2,072,931 66

Amount due from the Commonwealth, January 1, 1844.

Old Militia, and Miscellaneous Rolls and Warrants, $1,252 78 Old five per cent, funded debt and interest, . . 39 89 Rolls of Accounts, Paupers, &c., from 1788 to 1837, 1,150 26 Representatives’ Rolls, (old abstracts,) . 63 02

“ “ 1819 to 1837, . 99 00 162 02 This amount has been long due, and not

• likely to be demanded, . . 2,604 95

Bounty on Silk, ..... 30 56

to Volunteer Militia, . . 10 00

Salary Rolls of 1843, .... 4,091 29 Rolls of Accounts, 1843, (Paupers, &c.) 80 72 Warrants on file, 1843, Councillors,

$57, County Treasurers, $1,392 91 . 1,449 91

Interest on Western Rail-road Scrip, . 175 00 Loans,

Of Banks, ..... 3,965 00 Interest on five per cent. Stock of 1842, 980 95 10,783 43

Total immediate liabilities, . . . $13,388 38 12 TREASURER’S ACCOUNTS. [Jan.

Debt of the . Commonwealth on Account of Western Rail-road, and five per cent. Stock. Western Rail-road Scrip, payable in 1857, with interest at five per cent,

per annum, semi annually, . $585,000 00 Loans of sundry Banks, per resolve of March 3d, 1842, payable at the plea- sure of the Legislature, with interest at 5 per cent, per annum, . 430,548 58 1,015,548 58 Five per cent. Stock of 1842, due 1844, 47,538 08 “ “ “ “ 1845, 46,550 00 1846, 37,140 00 131,228 08

1,146,776 66

By the Act of April 15, 1837, it is provided that one half the amount received for the sales of lands in Maine, subse- quent to that date, shall go to form a Sinking Fund for the redemption of the scrip issued to pay the Commonwealth’s subscription to the stock of the Western Rail-road, payable in 1857. The fund now amounts to $40,465 59, in scrip and cash. The five per cent. Stock is paid as it falls due, from ordinary revenue. Liability of the Commonwealth on account of Five Per Ct. Scrip, loaned to various Rail-road Corporations.

1" Kind of Scrip Date of Law. Amount issued. When due.

Western Rail-road, - Feb. 21, 1838 2,100,000 2,100,000 001868&. 1869 Do. do. - - Mar. 23, 1839 1,200,000 1,200,000 00 1870 Do. do. - - Mar. 18, 1841 700,000 699,555 56 1871 4,000,000 3,999,555 56

Eastern Rail-road, - - April 18, 1837 500,000 500,000 00 1857& 1859 Norwich & Worcester, Mar. 20, 1837 400,000 400,000 00 1857 Andover & Haverhill, - April 18, 1837 100,000 100,000 00 1857 BostonfePortland, - - April 9, 1839 50,000 50,000 00 1859

Total, - 5,050,000 5,049,555 56 1844.] HOUSE—No. 2. 13

Interest at 5 per cent, per annum, is paid semi-annually on all the above scrip, except the Western, at the office of the Treasurer of the Commonwealth. Interest on the Western is paid in London, and by the Treasurer of the Western Rail- road Corporation in Boston. The Commonwealth holds as security a mortgage on all the above roads, and of the Eastern, 3,000 shares of stock ; Nor- wich and Worcester, 4,000 shares; and Andover and Haver- hill, 1,000 shares, as collateral. A Sinking Fund to redeem the Western Rail-road scrip is established, to consist of the profits on sale of the scrip, and after the road is opened for use, one per cent, per annum on the amount of scrip loaned. The fund is now $186,637 40.

SCHEDULE A.—Probate Assessments.

REGISTER. COUNTY. AMOUNT.

- Horatio M. Willis, ... Suffolk, - 1486 49

- - - Nathaniel Lord, Jr. - Essex, 237 03

- Isaac Fiske, - Middlesex, 80 82

- Charles G. Prentiss, ... Worcester, - 154 61

- Samuel F. Lyman, - Hampshire, 43 29

- Justice Willard, ... Hampden, - 135 40

* - Jonathan H. Cobb, ... Norfolk, 837 48

* - Anselm Bassett, - - I Bristol, - 492 59 Jacob H. Loud, - - - Plymouth, * - 376 38

* - Timothy Reed, - - 1 Barnstable, - 166 02 * George Cobb, - - - Nantucket, - 110 15

- - - Henry W. Bishop, - Berkshire, 97 81 4218 07 14 TREASURER’S ACCOUNTS [Jan.

SCHEDULE B.—MISCELLANIES. Amount received of Public Administrators.

ADMINISTRATOR. COUNTY. ESTATE OF AMOUNT.

Ira Cleveland, - Norfolk, - Polly Drake, - - 123 25

- Do. - - Do. Chloe Bimbo, - 20 08 143 33

Benjamin Merrill, - Essex, - Thomas Jameson, - 63 05

- - Do. - Do. John Eveleth, - 23 24

- - Do. - Do. William Warner, - 23 60

- - Do. - Do. Warren Woodbury, 4 24 ll4 13 Nathan Brooks, - Middlesex, John J. Byrnes, ... 675 87 Samuel H. Jenks, - Nantucket, Joseph King, - - - 7127 12

940 45 Received of John A. Bolles, Secretary of the Common-

wealth, net proceeds of old documents, &c. sold by him, - - 45 60 Received of City Bank, balance standing to the credit of Treasurer Wilder, the same having been paid to the Amherst Bank, per Resolve of March 22, 1843, - 123 00

1109 05

SCHEDULE o.—Bank Tax.

Suffolk County.

Atlas, .....5,000 00

Atlantic, ....5,000

Boston, ....6,000

City, .....10,000

Columbian, .... 5,000

Eagle, .....5,000

Freemans, . . . .1500

Globe, .....10,000

Granite, ....5,000

Hamilton, .... 5,000 Massachusetts, . . . 8,000

Market, .... 5,600 1844.] HOUSE—No. 2 15

Merchants, 20,000 Mechanics, 1.500 New England, 10,000 North, . 7,500 Shawmnt, 5,000

Shoe & Leather Dealers 5,000 18,000 State, . Suffolk 10,000 Traders, 5,000 Tremont 5,000 8,000 Union, . Washington, 5,000 $l7 1 100 00

E. tsex County. Andover, $2,500 00 Beverly, 1,250 Danvers, 1,500 Village, 1,200 Warren, 1,500 Gloucester, 2,000 Haverhill, 1,000 Merrimack, 2.400 Lynn Mechanics, 2,500 Grand, 1.250 Marblehead, 1,200 Mechanics, 2,000 Merchants, 3,000 Ocean, 2,000 Manufacturers, 1,000 Asiatic, 2,000 Commercial, 2,000 Exchange, 2,000 Mercantile, 2,000 Merchants, 4.000 Naumkeag, s,cno Salem, 2.500 Powovv River, 1.000 $468 00 00 16 TREASURER’S ACCOUNTS. (Jan.

Middlesex County.

Brighton, . $2,000 00

Cambridge, . 1,000 Charles River, 1,000 Bunker Hill, 1,500 Concord, 1,000 Framingham, 1,000 Lowell, 2,500 Rail-Road, 8,000 Waltham, 1,000 $19,000 00

Worcester County.

Fitchburg, . $l,OOO 00 Lancaster, 1,000 Leicester, 1,000 Millbury, 1,000 Oxford, 1,000 Southbridge, 1,000 Blackstone, 1,000 Central, 1,000 Citizens, 2,500 Quinsigamond, 1,000 Worcester, 2,000 $13,500 00

Hampshire County.

Northampton, . $2,000 00 Hampshire Manufacturers, 1,500 $3,500 00

Franklin County Green!ield, $1,500 00 1844.] HOUSE—No. 2. 17

Hampden County

Chicopee, £(2,000 00 Springfield, 2,500 Hampden, 1,000 $5,500 00

Berkshire County. Adams, $2,000 00 Lee, 1,000 Agricultural, 1,500 Housatonic, 1.000 $5,500 00

Norfolk County Neponset, 1,000 00 Dedham, 1,500 Dorchester & Milton, 1,000

Quincy Stone, . 1,000 Randolph, 1,500 Peoples, 1,000 Union Bank of Weymouth & Braintree, 1,000

Wrentham, ....1,500 Winthrop, from Oct. 4 to Dec. 4, 1841, 166 67 $9,660 67

Bristol County.

Attleborough, . $l,OOO 00

Fairhaven, . 2,000 J Fall River, 4,000 Bedford Commercial, 4,000 Marine, 3.000 Merchants, 4.000 Mechanics, 2,000 3 18 TREASURER’S ACCOUNTS. [Jan.

Pawtucket, Bristol County, Cohannet to April 20, 1843, Taunton,

Plymouth County.

Hingham, Old Colony, Plymouth, Wareham, Duxbury, from Oct. 3 to Dec. 10

Barnstable County.

Falmouth, Barnstable,

Nantucket County.

Citizens to September 2, 1843, Manufacturers & Mechanics, , Pacific,

$313,269 45 1844] HOUSE—No. 2. 19

SCHEDULE D.—Salaries.

Marcus Morton, Governor, John Davis, late “

Henry H. Childs, Lieut. Governor, George Hull, late “ “

John A. Bolles, Secretary, John P. Bigelow, late “

John Mills, Treasurer, Thomas Russell, late Treasurer,

Joseph F. Boyd, Adjutant and Quarter Master General, $Bll 64 Henry A. S. Dearborn, late Adjutant and Quarter Master General, 645 83 John A. Bolles, acting Adjutant and Quarter Master General, 41 67 1499 14 , Chief Justice S. J. Court $1750 00 Samuel S. Wilde, Justice “ “ 2750 00 Charles A. Dewey, “ “ “ 2750 00 Samuel Hubbard. 1500 00 8750 00 John M. Williams, Chief Justice Court

C. Pleas, ..... 1950 00 David Cummins, Justice Court C. Pleas, 1750 00 Charles H. Warren, “ “i “ 1750 00 , “ “ 745 59 , “ “ “ 1759 78 7955 37 Peter O. Thacher, late Judge Boston Municipal Court, 486 11 20 TREASURER’S ACCOUNTS. [Jan.

James T. Austin, late Attorney General, $6OO 00 Samuel D. Parker, Attorney for Suffolk County, ..... 1650 00 Asahel Huntington, Attorney for North'

ern District, .... $B5O 00 John H. Clifford, Attorney for Southern

District, ..... 750 00 Ezra Wilkinson, Attorney for Middle

District, ..... Pliny Merrick, late Attorney for Middle

District, ..... 542 19 Daniel Wells, Attorney for Western Dis- trict, 850 00 2992 19 , Reporter of Decisions

in S. J. Court, .... 650 00

Judges of Probate. Willard Phillips. for Suffolk County, $9OO 00 Daniel A. White, " Essex “ 650 00 Samuel P. P. Fay, “ Middlesex “ 750 00 Ira M. Barton, i: Worcester “ 650 00 Ithamar Conkey. “ Hampshire “ 260 00 Oliver B. Morris, “ Hampden “ 260 00 Richard E. Newcomb, “ Franklin “ 260 00 William P. Walker, “ Berkshire “ 412 50 Sherman Leland, “ Norfolk “ 450 00 Wilkes Wood, “1 Plymouth “ 287 50 Oliver Prescott, Bristol “ 412 50 Nymphas Marston, “ Barnstable “ 175 00 Samuel Mitchell, “ Nantucket “ 175 00

“ T. G. Mayhew. Dukes’ “ 100 00 $5742 50 Registers of Probate. Horatio M. Willis, for Suffolk County, $1750 00 Nathaniel Lord, Jr., “ Essex “ 1350 00 Isaac Fiske, “ Middlesex “ 1350 00 1844.] HOUSE—No. 2. 21

Charles G. Prentiss, for Worcester County, 1300 00 Samuel F. Lyman, “ Hampshire I! 430 00 J ustice Willard, “ Hampden “ 430 00 George Grennell, Jr., “ Franklin “ 430 00 Henry W. Bishop, “ Berkshire “ 550 00 Jonathan H. Cobb, “ Norfolk 650 00 Jacob H. Loud, “ Plymouth “ 675 00 Anselm Bassett. “ Bristol “ 650 00 Timothy Reed, “ Barnstable “ 450 00 George Cobb, “ Nantucket “ 275 00 B. C. Marchant, “ Dukes’ “ 125 00 #10,415 00 William Tufts, first Clerk, Secretary’s Office, 1100 00 Charles W. Lovett, clerk Secretary’s

office, ...... 1000 Joseph Foster, first clerk Treasury office, 1100 David Wilder. .Tun., clerk “ “ 1000 4200 William Learnard, clerk Adjutant Gen- eral’s office, 551 61 Henry Sheafe, late Military store-keeper, 346 24 Benjamin Stevens, Sergeant at Arms, 900 Horace Mann, Secretary Board of Edu- cation, 1125 Samuel B. Woodward, superintendent

Lunatic Hospital, .... 1800 John R. Lee, Assistant Physician Luna-

tic Hospital, ..... 700 C. P. Hitchcock, Steward, &c., Lunatic

Hospital, ..... 700 3200 Extra clerks in Secretary’s office, 1409 14 George W. Coffin, Land Agent, 500 Cyrus Chase, messenger to Governor and Council 64 69 William Manning, late messenger to Governor and Council, 470 67 22 TREASURER’S ACCOUNTS. [Jan.

William Stocker, late messenger to Gov

ernor and Council, .... $156 60 Abiel Holt, assistant messenger to Gov-

ernor and Council, .... 21 John V. Low, late assistant messenger to Governor and Council, . . 183 $895 96 Edmund S. Brigham, watchman in

State House, ..... 900 George Sargent, assistant watchman in

State House, ..... 225 William S. Stoddard, assistant watch- . man in State House, . . 225 1350

$61,862 10

SCHEDULE E.—LEGISLATURE.

Members. Clerks. Chaplains. Total.

Senate, - - - 6,564 00 1,153 00 60 00 7,777 00

House, - - - 59,956 00 748 00 60 00 60,764 00

- - - Preacher of Election Sermon, - - 50 00 Doorkeepers, Pages, &c. ------1,568 50

70,159 50

SCHEDULE F. —County Treasurers.

Richard D. Harris, for Suffolk County, $7775 82 William F. Wade, “ Essex “ 3344 79 Stedrnan Buttrick, “ Middlesex “ 3570 86 Anthony Chase, “ Worcester “ 4169 65 Daniel Slebbins, “ Hampshire “ 298 37 William Rice, “ Hampden “ 1704 21 1844.] HOUSE—No. 2. 23

Almon Brainard, for Franklin County, $1563 56 John Bullard, “ Norfolk “ 1896 54. Foster Hooper, “ Bristol “ 4138 10 William R. Sever, “ Plymouth “ 915 33 Frederick Scudder, “ Barnstable “ 124 27 George Cobb, “ Nantucket “ 299 88 $29,801 38

SCHEDULE G.—Rolls of Accounts. Paupers, $56,292 35 Smallpox, Printing, Newspapers, &c. Sheriffs, Coroners, Assessors, Miscellanies,

Courts’ Martial, Division Inspectors, Brigade “ Adjutants, Artillery,

SCHEDULE H.—Miscellaneous. Benjamin Stevens, to pay two assistant watchmen for the State House for six months, ending March

31, 1843, ...... $352 Joseph B. Felt, for his services in arranging the Ar- chives of the Commonwealth, 416 67 24 TREASURER’S ACCOUNTS [Jan

Rufus Choate, for clerk’s fees in Bill of Chancery, filed by the State of Rhode Island against the

. Commonwealth, . $149 17 Amherst Bank, for amount of a check of the treasu- rer of Commonwealth on City Bank, received and lost by said Amherst Bank. See Resolve of

March’22d, 1843, ..... 123 John A. Bolles, for amount of principal and interest of an old note, dated June sth, 1795, signed by

Thomas Davis, ..... 60 63 John A. Bolles, for transportation, filing, index- ing, and binding certain revolutionary docu-

ments, .....$770 Francis S. Durivage for indexing docu-

. . . ments, , 138 38 908 3S John P. Bigelow, to pay Boston Post-

: . . master, . 258 17 John A. Bolles, to pay Boston Post-

master, . 666 51 Benjamin Stevens, to pay Boston Post-

. . . master, . 35 80 960 48 Lemuel Pitts, for damage to his horse, breaking through Warren Bridge, 30 John Fenno, as witness before the Legis- lature in 1840, 1 50 Benjamin Merrill, for Helen McEwer and Catherine Jameson, amount of the es- tate of Thomas Jameson, deposited with the Commonwealth by said Mer- rill, as public administrator for Essex

County, . 63 05 John Knapp, for amount of the estate of Bernard French, deposited by Charles Marston, public administrator for Barnstable County, 913 30 976 35 1844.] HOUSE—No. 2. 25

Thomas Warner and Rufus Chandler, commissioners for surveying arsenals, $l5O Joseph F. Boyd, for repairs of Cam- bridge Arsenal, 299 79 Joseph F. Boyd, for expense of Arsenal

surveys, . 140 10 Joseph F. Boyd, for cleaning and repair- ing the munitions of war, as per Re- solve of March 24th, 1843, 600 $llB9 89 Members ofBoard of Education, 60 56 Horace Mann, for expenses of do. 75 33 135 89 Judge of Probate of Worcester County, amount annually distributed among the descendants of Hassanamesset tribe of Indians, 50 Guardian of the Ponkapoag tribe of In- dians, for Betsey Williams and Mary Burr, one year, 100 Leavitt Thaxter, guardian of the Chap- pequiddic and Christiantown tribes of Indians, salary one year, 150 Leavitt Thaxter. for support of Recall de Grass and JaneSaunders, one year, 156 Charles Marston, Nathaniel Hinckley and Luther Hinckley, for their ser- vices and expenses as commissioners, for making partition of certain lands in the District of Marshpee, under act of March 3d, 1842, 905 50 1361 50 William Jackson, director of Western Rail-road, . 339 Thomas F. Plunkett, director of Western

Rail-road, t 136 50 Samuel C. Allen, director of Western

Rail-road, . 75 550 50 4 26 TREASURER’S ACCOUNTS. [Jan

Arresting Fugitives from Justice, fyc.

Derastus Clapp, for arresting B. Har-

. ford, . . $6O Derastus Clapp, for arresting

counterfeiters, . two . 80 Derastus Clapp, for arresting

three fugitives, . . 77 27 Derastus Clapp, for prosecuting

Levi Jennings, . . 35 Derastus Clapp, for arresting

David Watson, . 56 72 Derastus Clapp, for arresting

E. G. Greely, . . 39 75 $348 74 John Boyden, for arresting Isaac Yose, . 40 John Boyden, for prosecuting Horace Park, 40 80 F. D. Byrnes, for prosecuting John Sawyer, 40 F. D. Byrnes, for arresting Car-

oline Hall, . 41 45 81 45 Nathaniel Reed, for prosecuting William Murray, 80 John Brown, for prosecuting Joel Saunders, 40 John Wilson, for arresting Wormell and Chamberlain, 147 03 John Wilson, for arresting S.

W. Smith, . 42 42 189 45 Gustavus Andrews, for arresting W. S. Levitt, . 76 45 1844.] HOUSE—No. 2. 27

Wm. W. Cowell, for arresting three fu-

gitives, . $59 90 Martha Ann Willet, for prosecuting P. P. M. Bigelow, 60 Pardon Leonard, for executing an Exec- utive warrant, 11 30 Wm. Miller and J. Pomeroy, for arrest- ing James M. Wilson, 30 1057 29

$8273 25 28 TREASURER’S ACCOUNTS. [Jan.

SCHEDULE I.

Militia Services.

Andover, - - $35 00 Grafton, - - $35 00 Acton, * - - 30 Goshen, - - 130

Ashburnham, - - 290 Granby, 5

Amherst, 5 Gill, -- - - 15 Ashfield, 145 Greenfield, 145 Attleborough, 20 Hamilton, 15 Abingtorr, 600 Holliston, * 10

Boston, - 4545 25 Hopkinton, 20 Beverly, 290 Hatfield, 30 Boxford, 105 Hawley, 80 Bradford, 210 Halifax, 275 Boxborough, 190 Hanover, 155 Bolton, - 55 Hanson, 130 Belchertown, 300 Hingharn, 515 Brimfield, 20 Ipswich, 95

Bernardston, 55 Lynn, - 990 Auckland, 45 Lexington, 250 Bellingham, 140 Littleton, 25 Brookline, 15 Lowell, 575 Berkley,—— , 10 Leominster, 435 j Bridgewater, 5 Longmeadow, 225 Chelsea, 15 Ludlow, 250 Cambridge, 355 Leverett, 75 Charlestown, 690 Leyden, 140 Concord, 415 Lanesborough, 210 Chesterfield, 45 Manchester, 200 Cummington, 15 Marblehead, 590 Charlemont, 85 i Malden, 245 Coleraine, 365 Ij Marlborough, 265 Conway, 235 Ij Medford, 185 Carver, - 50 || Mendon, 110 Danvers, 180 i Milford, 465 Dracut, - 35 ! Monson, 185 Deerfield, 260 | Montague, 275 Dedham, 5 ' Medfield, 150 Dorchester, 295 Medway, 75 Easthampton, 5 | Mansfield, 15

Easton, - 65 Middleborough, 460 Bridgewater, 95 -Newbury,~ 75 East j j ■ Fitchburg, 295 | Newburyport, 245 Franklin, 40 ! Newton, 40 Fairhaven, 50 | Northampton, 305 Freetown, 15 New Salem, 10 Gloucester, 315 j Northfield, 15 Georgetown, 30 j Needham, 125

Groton, - 250 New Bedford, 425 1844.] HOUSE—No. 2. 29

Norton, 00 North Bridgewater, 1515 Swansey, 15 Pepperell, 215 Scituate, 55 Pelham, 5 Topsfield, 180 Plainfield, 120 Townsend, 230 Palmer, 20 Tyngsborough, 10 Pembroke, 30 Taunton, 305 Plymouth, 520 Upton, - 25 Plympton, 175 Wenham, 5 Quincy, 175 Waltham, 120

Rockport, JluU130 Watertown,VV uLei LU if " 50 Rowley, 45 West Cambridge, 5 Reading, 50 Westford, 150 Rehobolh, 20 Woburn, 280 Roxbury, 580 Worcester, 565

Rochester, 275 Westhampton, - 10 Salem, - 1105 West Springfield, 5 South Reading, 100 Wilbraham, 5 Somerville, 45 Wendell, 50 Southampton, 210 Walpole, 130 Springfield, 145 Weymouth, 205 Shelburne, 115 Shutesbury, 50 $27,295 25 30 TREASURER’S ACCOUNTS. [Jan.

SCHEDULE K. —Agricultural Societies,

Essex County, Middlesex Husbandmen and Manufacturers, Worcester County, Hampshire, Hampden and Franklin, Berkshire, Plymouth,

SCHEDULE L.— Pensioners, Wounded Soldiers, fyc. Ebenezer Brown, $4B 00 George Baker, 40 Ebenezer Gaboon, 40 James Daniels, 100 Arad Dennison, 30 Ellis, Willard 'l 35 Nathaniel Frames. 50 A. C. W. Fanning, 60 Daniel Herring, 50 Peter Jowder, 50 William Kidder, (two years,) 100 Hannah Leighton, 41 67 Israel Morgan, 50 Andrew Mace, 144 C. B. Orcutt, 50 James Pomroy, 75 William Prescott, 90 William C. Reed, 75 John T. Stone, 20 Amos N. Saunders, 20 1844.] HOUSE—No. 2. 31

Crocker Wilder, Martin Wheelock,

Anna Stow, . )

Peter R. Bryant, Lucy Elliott, Jonas Melville, Sally Shepard,

Amount received on account of sales prior to April 15, 1837, $2,747 06 One half to Massachusetts School Fund, $1,373 53

One half to Ordinary revenue, . 1,373 53 Amount received on account of sales

since April 15, 1837, ..... 22,053 41 One half to Western Rail-road Sink ing Fund, 11,026 70 One half to Massachusetts School Fund, 11,026 71

$24,800 47 $24,800 47

Making for Ordinary Revenue, $1,373 53 Massachusetts School Fund, 12,400 24 Western Kail-road Sinking Fund 11.026 70

$24,800 47 32 TREASURER’S ACCOUNTS. [Jan.

Massachusetts School Fund.

Cash on hand, January 1, 1843, . $1,676 34 Received on account of sales of lands in Maine, 12,400 24 14,076 58 Amount paid on account of School

Districts, ...... 11,295

Balance on hand, January 1, 1844, . . $2,781 58

Western Rail-road Sinking Fmid.

Cash on hand, January 1, 1843, .... $7969 60 Received on account of sales of Lands

in Maine, .... $11,026 70 Received on account of Interest on . Western Rail-road Scrip, . 1,000 Received on account of Interest on

Deposites, .... 469 29 12,495 99

Amount January Ist, 1844. . . . $20,465 59

Charles River Bridge.

Cash on hand January 1, 1843, to

redeem Scrip and pay interest, . $3,504 66

Amount received during the year, . 10,374 89 transferred from Warren

Bridge Fund, .... 12,169 97 26,049 52

Amount of Scrip redeemed, , $25,000

of Interest paid, . . 767 25 transferred to Charles River and Warren Bridge Fund, 282 27 $26,049 52 1844.] HOUSE—No. 2. 33

Warren Bridge Fund.

Cash on hand January 1, 1843, $7,461 24 Amount received during the year 5,007 67 $12,468 91

Paid William T. Carroll, Clerk Su- preme Court, U. S., . 298 94 Amount transferred to Charles River

Bridge, ..... 12,169 97 12,468 91

Charles River and Warren Bridge Fund.

Amount transferred from Charles

River Bridge, .... 282 27 Amount received during the year, 23,526 88 23,809 15

Amount invested, $23,809 15

5 34 TREASURER'S ACCOUNTS. [Jan

-I.—(Copy.)

Treasury Office, April 13th, 1843 The documentary evidence required by the Secretary of the Treasury, to enable me to receive from the United States the money to be paid to Massachusetts by the Act of Congress, which provid >s for carrying into effect the late treaty with Great Britain, will be transmitted to Washington to-day. 1 am informed, by a letter from the Secretary, that the money is now ready. It will probably be received at this office in the course of eight or ten dav By the second section of the Act of 1843, chap. 95, the Treasurer is directed to dispose of the money, when received agreeably to the provisions of the standing laws of the Com- monwealth If the money has not been appropriated to a specific purpose. bjr some law now in force, it will, when it comes into the trea sury, be merged in the general fund, and be paid out in dis- charge of the ordinary claims upon the treasury It would seem, therefore, to he necessary for the Treasurer to decide, so far as it regards his own action, whether the money to be received from the United States, has been appro- priated by the Legislature to any special object. It is not intended to go into an argument upon the question. but merely to state the facts which have led me to the conclu- sion, that by the standing laws of the Commonwealth, one half of the money to be received by the State, under the pro- visions of the treaty, is pledged to the fund for the aid of common schools, and the other half to the fund for the pur- chase or redemption of the scrip issued for the purpose of pro- viding for the subscription of the Commonwealth to the Western Rail-road The first, section of the Act of 1834, chap. 169, declares that from and after the first of January then next, all monies in the treasury, derived from the sale of lands in the State of 1844.] HOUSE—No. 2. 35

Maine, together with fifty per centum of all monies thereafter to be received from the sale of lands in Maine, shall be appro- priated to constitute a permanent fund for the aid and encour- agement of the common schools. Nearly the same language is used in the re-enactment by the Revised Statutes, chap. 8. sec. 11. By the Act of 1837, chap. 172, sec. 4, one half of all money received from the future sales of the Commonwealth’s lands is, until otherwise ordered by the Legislature, to constitute a fund for the future purchase or final redemption of certain scrip authorized to be issued by that Act. The fifth section of the Act of 1839, chap. 78, refers to the Act of 1837, and declares “ that the proceeds aforesaid, are irrevocably appropriated for the purpose of providing for the subscription of the Common- wealth to the “ Western Rail-road.” Is the money which the United States are about to pay to Massachusetts, “ the pro- ceeds arising from the sale of the Commonwealth’s lands?” The money paid under the provisions of the treaty, is paid as an indemnity or an equivalent to Massachusetts, for some right or interest that she surrendered by agreeing to the stipulations of that treaty in relation to the north-eastern boundary. The State had no right or interest to surrender, except her right and interest in certain lands in the disputed territory; and this interest, for the consideration of one hundred and fifty thou- sand dollars, Massachusetts, through her commissioners, re- linquished to that portion of the lands which were excluded from the dominion of the United States, by the boundary established by the late treaty. It may perhaps be objected, that this relinquishment on the part of Massachusetts, was not a sale within the meaning of either of the acts referred to; that they contemplated a con- veyance in the usual way by the Land agent, and of lands that had been surveyed into townships. This, however, it seems to me cannot vary the transaction. The object contem- plated by the Legislature, in one case, was the creation of a fund, limiting the amount to one million of dollars. The mode by which the conveyance should be made; the agents authorized to do the Act; or from what part of the Common- 36 TREASURER’S ACCOUNTS. [Jan. 1844. wealth’s lands in Maine the selection should be made, were immaterial considerations, and cannot, as I think, change the conveyance in such a manner as to divert the proceeds from the special object to the general fund. Should your Excellency and the Honorable Council concur in this opinion, I respectfully request that I may be instructed in what way to make the investment when the money shall be received. Very respectfully

Your obedient servant

JOHN MILLS, Treasurer.

His Excellency the Governor, and the Honorable Council.