New Hampshire Treasury account book collection, 1777 - 1868Manuscript MS-1293

Full Finding Aid

Title:

New Hampshire Treasury account book collection, 1777 - 1868

Call Number:

Manuscript MS-1293

Collection Dates:

1777 - 1868

Size of Collection:

3 boxes (3.75 linear ft.)

Abstract:

State of New Hampshire Treasury records. (1777-1868). The collection contains three account books of the State of New Hampshire.

Access to Collection:

Unrestricted.

Use & Access

The materials represented in this guide may be accessed through the Rauner Special Collections Library at Dartmouth College. Rauner Library is located in Webster Hall. The materials must be used on-site and may not leave Rauner Library.

Rauner Special Collections Library is open to the public and in most cases no appointment is necessary. The exception is in the case of materials stored off site for which there may be a delay of up to 48 hours in retrieval. Please consult the Access to Collection statement below or contact Rauner Reference.

Access to Collection

Unrestricted.

Use Restrictions

Permission from Dartmouth College required for publication or reproduction.

Introduction to the Collection

This collection contains three account books for excise tax collected in collection district 3 of the State of New Hampshire, as well as two account books with stock funds, debit and credit reports and general statements regarding the financial state of New Hampshire. Receipts and certificates issued by Nicholas and Nathaniel Gilman, Continental loan officers for the State of New Hampshire are also included.

Institutional History

On November 22, 1777, the U.S. Congress passed a resolution that recommended that state legislatures encourage subscriptions to be opened for the loan of money to the Continental Treasury to help finance the war effort. Loan Office certificates were first signed by a Continental treasurer and were then sent to loan officers in each state to be sold to investors. Once issued, the certificates could be bought and sold (though they were not used as currency). In 1787, the Continental Loan Offices were renamed United States Loan Offices.

To pay the debts of the Revolutionary War, Congress also levied excise taxes on distilled spirits, tobacco and snuff, refined sugar, carriages, property sold at auctions, and various legal documents. On July 4, 1789, the first Congress of the United States passed the Tariff Act which authorized the collection of tariff duties. During the confrontation with France in the late 1790's, the Federal Government imposed the first direct taxes on the owners of houses, land, slaves, and estates. To raise money for the War of 1812, Congress imposed additional excise taxes, raised certain customs duties, and raised money by issuing Treasury notes. In 1817 Congress repealed these taxes, and for the next 44 years the Federal Government collected no internal revenue. When the Civil War erupted, the Congress passed the Revenue Act of 1861, which restored earlier excises taxes and imposed a tax on personal incomes.

Nicholas Gilman was born on October 21, 1731. He was the Continental loan officer of New Hampshire, as well as the receiver general who issued currency. In addition he was the treasurer of the State of New Hampshire from 1775-1782 and a Councilor of the State from 1777-1783. Gilman died on April 7, 1783.

Series, Box & Folder List

Series 1, Account books, 1777-1868

Access Restrictions

Unrestricted.

Box: 1, Dates: 1777-1789

Accounts, receipts and certificates issued by Nicholas Gilman and Nathaniel Gilman, Continental loan officers for the State of New Hampshire.

Access Restrictions

Unrestricted.

Box Contents

  • There is no folder listing for this box.

Box: 2, Dates: 1804-1814

Access Restrictions

Unrestricted.

Box Contents

  • Folder: 1, Account Book: "The State of New Hampshire in act. with Nathaniel Gilman, Treasurer-Account for Stocks in the Funds"`(1805-1808) and "Amount [of] Debt Brot forward"(1804-1808), 1804-1808
  • Folder: 2, Account Book: "General Statement of the Treasury", 1809-1814

Box: 3, Dates: 1863-1868

Access Restrictions

Unrestricted.

Box Contents

  • Folder: 1, Account book: "List of Persons in Division No. 15 of Collection District No. 3 in the State of New Hampshire liable to a tax under the laws of the United States" Adams M. Holden, Assistant Assessor , May 1863-September 1865
  • Folder: 2, Account book: "List of Persons in Division No. 14 of Collection District No. 3 in the State of New Hampshire liable to a tax under the laws of the United States" William A. Berry, Assistant Assessor , May 1863-April 1866
  • Folder: 3, Account book: "List of Persons in Division No. 12 of Collection District No. 3 in the State of New Hampshire liable to a tax under the laws of the United States" E.P. Liscomb, Assistant Assessor , May 1866-May 1868

Finding Aids