1 v. (partial doc. box).
During the American Revolution, a series of actions taken by the Massachusetts General Court against estates abandoned by departing Loyalists directed legislative agents to take, inventory, auction, or lease real and personal property for state benefit. Organized by absentee estate from various Massachusetts counties, ledger lists debits and credits for each estate on facing pages -- Debits include amounts paid to the estate's creditors/claimants (not always complete), with dates and amounts of warrants paid out. Credits give details of the proceeds of sales of estate, including amounts paid to the state treasury. Notes describe procedures followed in settling each estate, sometimes including names of committee members or commissioners responsible for the sale. Notations indicate resolves pertinent to the estate, such as Resolves 1778-79, c 145 (Sept. 19 1778), whereby unimproved land in possession of the state formerly belonging to absentees was not to be sold and was no longer subject to taxation by the state. Resolves 1782, Sept Sess, c 76 (Oct. 21, 1782) allowed the county committees for the sale of absentee estates (Resolves 1780, Oct Sess, c 95 (Nov. 29, 1780)--see: Massachusetts. General Court. Committee for the Sale of Absentee Estates. Record... ((M-Ar)2505X)) to deduct three percent of the proceeds of estate sales to pay various fees charged by judges, attorneys, and registers of deeds involved in transactions.
Many estates were insolvent, so the percentage of each claim paid out is given, with formulas changing over time as new claims surfaced. Certification of amounts paid into the state treasury was done by members of the Committee for Methodizing Accounts (for history of this body, see (M-Ar)2350X), which was appointed to settle the accounts of the county committees by Resolves 1782, May Sess, c 85 (July 1, 1782). Absentee estates listed include those of Thomas Hutchinson, Governor Francis Bernard, and Lewis Deblois. John Hancock appears among the claimants to various estates.
Also included are certificates signed by a judge of probate awarding claims against several of the estates.
Volume chiefly unused.
Index: Internal alphabetical by name.
Agency history record (CStRLIN)MASV0145-A/(OCoLC)145429507) describes the history and functions of the Treasury Dept., an agency successor to the Treasury Office.