Appendix 2.1

    AN ACCOUNT OF THE EXPENSES OF THE MASSACHUSETTS GOVERNMENT

    [c.2 Mar. 1767]

    An Account of the Expences of the Government

    Province of the Massachusetts Bay

    The Government annually borrow a Sum of money out of which the Charges of the Government are paid, and the House of Representatives, once a year originate a tax Act for drawing into the public Treasury, such Sum as all Circumstances considered they judge best, in order to sink the debt of the Government, and in this Act provide for apportioning and assessing the said Sum, on the several Towns, Districts, Parishes & Places, within the Province.1 In this Act, the Treasurer is directed to send his Warrants to the Selectmen or Assessors of the said Towns &c respectively, requiring them to assess the Sum by such Act set upon each Town, District Parish or Place, by a certain Tax on all rateable Polls, being so accounted, when above the age of Sixteen years (the last Poll tax was four shillings Sterling on each Poll) excepting the Governor Lieutt. Governor, & their Families, the President, Fellows, Professors Hebrew Instructor and Students of Harvard College, settled Ministers, and Grammar Schoolmasters, who are exempted from being taxed as well for their Polls as Estates being in their own hands, or under their own Management & Improvement, as also the Estate of Harvard College; and other Persons, who thro’ age or Infirmity, or extreme Poverty are not in ye. Judgment of the Assessors, able to pay the Assessors may abate, either in whole or in part. They are likewise to assess the Incomes of all Estates both Real & personal, lying within their District, and the Incomes or Profits of any Person therein, except as before excepted, arising by any trade faculty or business, or Employment whatsoever, in a due Proportion, so as to make up the deficiency of the Poll tax.

    The Sums collected by Impost & Excise are applied towards paying the Charges of Government, & are considered in framing the Tax Act, so as to lessen the Tax upon Polls & Estates. And by another Act, or Acts the Sum raised is appropriated for certain Services, therein expressly mentioned, to be drawn out by Warrant from the Governor, with the Advice and Consent of ye. Council.

    The Civil Establishments are made from year to year, after the Service is performed and were from the year 1765, as follows.

      lawf money  

    To the Governor, a Grant made at the beginning of the Session of a new Assembly in May

    1300

     

    supposed equal to £1000 sterlg. but in fact only

      Sterling
     

    975

    To the five Judges of the Superior Court of Judicature &c to be divided between them

    800

    600

    To the Chief Justice, over & above

    40

    30

    To the Secretary

    50

    37 10s.

    To Do. for his extraordinary Services

    90

    67 10s.

    To Do. for a Deputy, wch. he actually pays him

    100

    75

    To the Treasurer

    267

    200 5s.

    To Do for his extraordinary Services

    183

    137 5s.

    To the Commissary General

    200

    150

    To the pay of the Council for their Attendance in General Court at. 6s. 4d. p[er] diem

    566 4s.

    424 13s.

    To the pay of ye. House of Represents at 5s.

    2552 12s. 6d.

    1914 9s.

    To the Speaker of ye. House over & above his pay, as a member 4s. law. m. p[er] day, or 3s. sterg 85 days

    17

    12 15s.

    To the Clerk of the House

    90

    67 10s.

    To the Chaplain of the Court

    12

    9

    To the Messenger, or Doorkeeper

    100

    75

    To the keeper of the Light house

    76 5s. 4d.

    57 4s.

    To the Divinity Professor, a Gratuity

    100

    75

    To the mathematical Do a Do

    100

    75

       

    £5133 1s. 4d.

    N: B. It has been for a long while usual to make extraordinary Grants to the Secretary, & to the Treasurer, and they have born nearly the same proportion to their Allowances as above. And for seven years past, except the last, the Court have upon a Petition from the Secretary made him a further Grant of £45 sterg. The Secretary’s Fees besides amount nearest to £100 sterg., he is also allowed for all the public Records, which remain in the Office, six pence a page for the writing. (The President’s Allowance last year was £37 10s. sterg less than usual) There has of late years been allowed to the Commissary General £30 Sterg extraordinary, upon his presenting a Petition to the Court, but as he declined doing it this year, no such extraordinary Allowance has been made. There had been the like Sum of £30 sterg. made to the Hebrew Instructor at Harvard College, but as a Professorship has been lately founded for the Oriental Languages, this Allowce. was also withheld the last year.2

    The military Establishments are made annually also, but they are made for the year ensuing; and for 1766 were made for Castle William, and Fort Pownall only, there being no Provision made this year for Fort Halifax, and Fort Western, on Kennebeck River.

    For Castle William

      Lawf Moy at. P[er] Sterg  
      Annum3    

    One Captain

    56 3s. 10d.

    42 2s.10 ½d.

     

    One Lieutt

    28 11s. 5d.

    21 8s. 6 ¾d.

     

    A Grant to Do. over & above his pay in the Roll

    50

    37 10s.

     

    One Chaplain

    33 6s. 8d.

    25

     

    A Grant extraordy. to do. as above

    40

    30

     

    One Gunnner

    40

    30

     

    A Second Gunner

    33 6s. 8d.

    25

     

    One Armourer at £2 4s. 6d. p[er] mo[nth]. is

    28 18s. 6d.

    21 13s. 10 ½d.

     

    Two Sergeants £1 12s.

    41 12s.

    31 4s.

     

    6 Quarter Gunn[er]s £1 12s.

    124 16s.

    93 12s.

     

    4 Corporals £1 9s. 4d.

    76 5s. 4d.

    57 4s.

     

    1 Drummer £1 9s. 4d

    19 1s. 4d.

    14 6s.

     

    31 Privates £1 4s.

    487 4s.

    365 8s.

     
       

    798 9s. 3 ¾d.

     
       

    550

     

    Victualling computed at

     

    £1348 9s. 3 ¾d.

    For Fort Pownall

         
      lmy Sterg  

    One Lieutt at £3 p[er] mo[nth].

    £39

    29 5s.

     

    One Chaplain £4

    52

    32

     

    One Interpreter £3

    39

    29 5s.

     

    A Gunner £3

    39

    29 5s.

     

    A Sergeant £1 10s.

    19 10s.

    14 12s. 6d.

     

    An Armourer £1 10s.

    19 10s.

    14 12s. 6d.

     

    15 Privates £1 4s.

    234

    175 10s.

     
       

    324 10s.

     

    Victualling computed at

     

    240

     
         

    564 10s.4

    For Sloop Massachusetts, by virtue of an old Establishmnt to attend the Garrisons &c

     

    206 14s. 4d.

     
       

    £2089 13s. 7 ¾d.

    The Charges of Government, from May 1765, to May 1766, amount according to the Treasurer’s Account which was lately transmitted to the Board of Trade, to £25,256 13s. 7½d. sterg~ paid out of the several Approximations following Vizt

    Appropriations following

      lawf. money. Sterlg

    Appropriation for Grants, including Pensions, Bounties &c

    7498 3s. 2

    5623 12s. 4½d

    Appropriation for pay of ye. Genl. Court

    3136 16s. 6

    2352 12s. 4½d

    Do. for the Commissary’s Disbursments

    1000

    750

    Do. for Forts & Garrisons

    3815 3s. 2d.

    2861 7s. 5½d.

    Do. for Services, performed by order of ye. Genl. Court for wch. there is no particular Establishment, the Repair of Fortifications, & public Buildings, writing, printing &c

    2020 4s.

    1515 2s.

    Do. for Contingencies

    303 11s. 4d.

    227 13s. 6d.

    Paid for Interest on Government Notes

    15901 17s.

    11926 7s. 9d.

       

    £25,256 13s. 7d.

    The several Sums raised by Impost, & Excises, were as follows, Vizt By an Excise on Tea Coffee, & Chinaware. wch. duty now ceases Vizt on Tea 6d. p[er ounce] on Coffee 2d. p[er ounce] & on Chinaware, 5 p[er] Ct5 ad Valorem

      Law Money Sterg  
     

    1671 1s. 10d.

    1253 6s. 4½d.

     

    By an Excise on Rum & Spirit distilled, & wine 8d. law. money, p[er] Gallon each, & for every 100 Lemmons used in public Houses 8s. like money, & for every 100 limes 3s. as aforesd

    11458 15s. 4d.

    8594 1s. 6d.

     

    By Duties of Impost, on Goods imported by Inhabitants of ye. Provce.

    1213 8s. 11d.

    910 1s. 8d.

     

    A Pipe of Wine 5s.

    a hhd6 Molosses 4d.

    a hhd Tobacco 10s.

    a Ton Bar Iron 8s.

    every pound of Tea, from any of his Majesty’s Plantations, 4d. & double Duties, except on Tea imported by Inhabitants of other Colonies. And for all other Goods not mentioned, or exempted 4d. on every 20s. value, except on Goods from Great Britain

         
       

    £10,757 9s. 9d.

    MS, RC      CO 5/112, ff 45-46.

    A Schedule of the payment made out of the Province Treasury for support of the Secretary’s Office.

        Sterling  

    1762.

    The Secretary’s ordinary Grant for the year preceding

    37 10s.

     
     

    ditto extraordinary

    52 10s.

     
     

    do in ansr to his Petition

    48

     
     

    Fees on civil Commiss writg &c &c pr acco7

    219 8s. 9d.

     
     

    allowed his Deputy

    135

    Sterlg
         

    492 8s. 9d.

    1763.

    The Secr’s ordry Grant for ye Year preceedg

    37 10s.

     
     

    ditto extraordinary

    67 10s.

     
     

    do upon his petition

    45

     
     

    Fees, & writing as above

    215 8s. 4 ½d.

     
     

    allowed his Deputy

    135

     
         

    500 8s. 4 ½d.

    1764.

    The Secr’s ordry Grant for ye Year preceedg

    37 10s.

     
     

    ditto extraordinary

    67 10s.

     
     

    do upon his petition

    45

     
     

    Fees & writing as above

    104 2s. 9d.

     
     

    allowed his Deputy

    135

     
         

    389 2s. 9d.

    1765.

    The Secr’s ordry Grant for ye Year preceedg

    37 10s.

     
     

    ditto extraordinary

    67 10s.

     
     

    ditto upon his Petition

    45

     
     

    fees & writing as above

    107 5s. 3d.

     
     

    allowed his Deputy

    90

     
         

    347 5s. 3d.

    1766.

    The Secr’s ordry Grant for ye Year preceedg

    37 10s.

     
     

    ditto extraordinary

    67 10s.

     
     

    fees & writing as above

    97 12s. 9d.

     
     

    allowed him for his Deputy

    75

     
         

    277 12s. 9d.

    1767.

    The Secr’s ordry Grant for ye Year preceedg

    37 10s.

     
     

    ditto extraordinary

    67 10s.

     
     

    Fees & writing as above

       
     

    allowed him for his Deputy

    75

     

    NB. The renewing of Commissions after the Accession of his present Majesty enhanced the fees in Years 1762 & 1763.

    Ms, RC      CO 5/892, f 237.

    Appendix 2.2

    OBSERVATIONS ON AN ACCOUNT OF THE EXPENSES OF THE MASSACHUSETTS GOVERNMENT

    [c.2 Mar. 1767]

    Observations on the Account of the Expences of the Government of Massachusets Bay.

    The King’s Instruction for settling 1000 pds sterlg p an. upon the Governor was not complied with untill Govr Belcher’s time in 1730, & then the Assembly granted it only from year to year instead of perpetually, or whilst the Govr was continued.1 They also granted only 975 pds, which was then, & has been ever since, accepted for £1000. This was a salvo for their rights, & to show they were not dictated to. At that time Mr Belcher was as his predecessors had been allways, Governor of New Hampshire. It must have also been presumed that the Govrs fees in this great Government bore some proportion to those of other Governments. These Things were undoubtedly taken into his Majesty’s Consideration, when he fixed upon £1000 pr an. as a sufficient Salary for the Govr of the Massachusets Bay. But since that time, the Government of New Hampshire has been separated from that of the Massachusets.2 The Govrs fees, by Acts of the Assembly regulating the fees in general, are reduced to next to nothing, being now seldom so much as £75 pr an. The Perquisites arising to the Govr from his Share of Seizures, which at some times have been reckoned at £200 pr an, communibus annis,3 are wholly lost, there being no Seizures now made or like to be made. By all these Means, the Govrs Income is reduced to near half what it was in Govr Belcher’s Time: & if we consider the encrease of the expences of living is still less. The whole of the Income, all things included is but 1000 guineas pr an, & this for the maintenance of a Govr of a great Province residing in a capital City. There is certainly no royal Govr in America, that is so meanly supported as the Govr of the Massachusets, & there is no other Government, which for extension of Territory, Multiplicity of Business, or difficulty of Administration, more deserves an ample Establishment.

    When one sees £150 appointed for the Salary of a chief Justice of such a province as this, & 120 for a puisne Judge, one would conclude that the fees of their Offices would make up the deficiency of the Salary. But it is no such thing; the fees of their Offices wont near pay for the Expence of their Journeys, in which they are constantly employed for the greatest part of the year. One of the Judges lately told the House, that having kept an exact account of the Income & Expences of his Office, he found he had not £70 pr an left for his trouble. But it signified nothing: Envy of superior Qualities, false frugality, & the spirit of levelling, will all ways prevent the higher Offices of popular Governments being properly supported, whilst the determination of the quantum shall lie with the People. Nor is the Manner in which these Offices are paid less detrimental to them, than the smallness of the Salaries. They are paid not till the Business of the year is over; they are frequently reminded of their Dependence upon the House, & sometimes threatned with it in their administration of Justice; & there has been an Instance of their pay being abridged professedly upon account of a judgement given in Court. The £30 given4 to the chief Justice, tho’ it makes his whole Salary but £150 is very frequently refused, just as they happen to be in a humour with him. The Bad Effects which these scanty & precarious allowances must produce, have not as yet been so apparent; as the Bench has been filled with men of Ability & Integrity, who notwithstanding these discouragements, have well filled their places. But there has been for some time past, an expectation that these Evils would be redressed by some means or other. Whenever that is despaired of, It seems that the supreme Court of Justice must be affected by so inadequate a support, & so servile a dependence.

    The Secretary has been used to receive in ordinary & extraordinary £150 pr an, besides £75 allowed ^for^ & paid to his Deputy. But last Winter the assembly struck off £45, which reduces his Salary to £105. This reduction was made a few Months5 after the Mob had pulled down his buildings & demolished the lower part of his dwelling house, on account of his having accepted the place of Stamp Officer; & this reduction of his Salary must be considered as the Censure of the House upon the same account. If this is continued, it will soon amount to a more severe chastisement than that which he received from the Mob, which has just now been compensated. The Nature of the Office requires a Deputy & a Clerk, constantly attending in the public Office; there should also be another Deputy to attend the Govr, the want of which has been often complained of; altho’ the supply of such a person has not been much pressed upon account of his scanty appointments.6 The Secretary here has not other Offices to support him as they have in other Colonies; all his Income is compromised in this Office only. And therefore instead of £180, as in the last year, or £225, as in former years, he ought to have £500 pr an at least to support himself, 2 Deputies & a Clerk.

    The Method the Assembly has got of not paying till after the Service is done, & then paying Short of what they themselves think is a sufficient pay, & obliging the Officer to petition for a scanty addition, is a very bad practice, & suitable only to the illiberality of low minds, priding themselves in the dependence which their Superiors are obliged to have upon them. There are also wanting Salaries for other Officers which are not at present provided as in the list aforesaid, some of which, as they now occur, are as follows.

    The Attorney Genl is obliged to attend all criminal prosecutions; he is also frequently employed by the Govr & Council in Crown Matters & business of the State. He must therefore be very frequently employed in business, which affords no fees or pay whatsoever. It was therefore usual for the House to make him allowances by way of pay; but the House once upon a time took it into their Heads that they had a right to join in his Appointment, & the Govr & Council rejecting their Claim, they refused to give him any pay, & have never since done it, but once,7 tho’ he continues still to be frequently employed in the business of the State without any pay or reward. There are also wanting Salaries for the Judge of the Admiralty & the Advocate general, the ordinary fees being by no means sufficient to support those Offices. But it would be difficult to perswade the people here that these Offices ought to be supported at a provincial Expence. They might indeed be included in a civil List, if such an establishment should be made: which is a measure most immediately wanting to the regulation of the American Governments, more especially in a democratical State, where the King’s Service is continually labouring & suffering for want of it.

    It should have been mentioned in its place, that there used formerly to be an annual Allowance made to the Lieut Govr expressedly for his readiness to serve the Government, that is for his being a standing Officer of the Government; obliged to residence, & prohibited by his Dignity from Mercantile or other Business. This was for some years together continued at £200 Lawfull, that is £150 Sterling: but the House reducing it, first to £100, & afterwards to £50, the Lt Govr at the time refused to accept the last mentioned Sum, & so this allowance ceased: There is much to be said for the Lt Govr of this Province having a standing allowance, whenever it shall be made a Question.

    Additional Observations.

    In the foregoing Observations it as mentioned, that the Assembly in 1766 struck off 45 pds Sterling from the usual allowance to Mr Oliver as Secretary. It should have been then mentioned, that at the same time they struck off 60 pounds sterlg from the usual allowance for the Depty Secretary; so that there has been a defalcation of 105pds sterlg from the allowance of the whole Office.

    Upon the time for making Grants & allowances coming on in febry 1767, Mr Oliver laid before the House an exact account of the Income of his Office for 5 years past; from which it appeared that from the Year 1762 to 1766 inclusive, the contingent profits of the Office have decreased gradually from £219 stg to £97 stg, difference £122, to which adding £95 defalcated by the House, the whole reduction is £215 stg, that is from £492 to £277. But if the Year 1762 should be excepted to as an extraordinary year for contingent profits, as it was; make the comparison with the Year 1764, when the contingent profits were very low; & then the Secretary’s Office is reduced from £389 to £277, difference £112.

    That this Frugality, if it deserves so good a Name, is applied to the King’s Officer only, It is properly contrasted with a provincial Officer, the Treasurer, who being annually elected by the genl Court, & keeping in with the ruling party, has continued to him the same allowance, viz £375 stg, which he had during the War. And if the Business of the two Offices were compared together, The Secretary, whose Office with only one Deputy, is extremely laborious & confining, deserves at least twice as much as the Treasurer. Whereas, after deducting the scanty allowance to his Deputy, He has little more than half (£200 being 8/15) of what is allowed to the Treasurer. But the Secretary is a royal Officer, & the Treasurer a provincial one.

    The Account of the profits of the Secretary’s Office for the 5 last Years, stands thus,

      Sterling

    1762— (including £135 allowed the Dep Secry)

    £492 8s. 9d.

    1763— (including £135 for the Dep Secry)

    500 8s. 4 ½d.

    1764 — (including £135 for the Depty)

    389 2s. 9d.

    1765 — (including £90 for the Depty)

    347 5s. 3d.

    1766 — (including £75 for the Depty)

    277 12s. 9d.

    AMs, RC      CO 5/112, ff 41-44.