New York State Department of Taxation and Finance Journals, Ledgers, and Registers of Receipts and Payments by the State

By act of Congress passed July 22, 1861, the Secretary of War was directed to introduce among the volunteer forces in the service of the United States, a system of allotment tickets by which the family of each volunteer could draw such portions of his pay as he requested. In March of 1862 (Chapter 21), the state legislature empowered the state treasurer to "receive from the paymaster general of the United States army, or from the secretary of the treasury of the United States, such sum or sums as may have been or may hereafter be assigned by volunteers in the service of the United States" for the benefit of their families or others. Every three months, the state treasurer was to compile a list, classified by county of residence, of all persons to whom such funds were assigned and to transmit relevant portions of said list to each of the county treasurers. The county treasurers were responsible for verifying the identities and interest of the assignees in receiving payments and for submitting verified drafts to the state treasurer for payment.

This series of over 800 volumes provides a comprehensive view of the financial structure of New York State from 1775 to 1925. Included are Receipts and Deposits (1862-1924), Journals (1784-1894), Treasurer's Payments (1857-1907), Record of Correspondence Received (1875-1917), Day Books (1798-1848), Payment Journals (1882-1921), Appropriations (1890-1915) as well as numerous ledgers, checkbooks, journals, tax records and property records.

Volume 355 of this series consists of lists, arranged by county, of soldiers in New York State volunteer units who assigned a portion of their pay to family members or others. Each list includes name of soldier, rank, regiment, company, monthly pay, amount allotted, name of person to whom money was allotted (assignee), place of residence of assignee, date allotment was paid, and amount of allotment. Entries in the volume pertain only to allotments assigned by members of the 90th, 91st, 98th, 100th, and 104th regiments of New York State volunteers.

A0802Series A0802, Selected audited accounts of state civil and military officers, contains related records.

A0005-78, A0005-11: Volume lists available at the repository.

Volume 11 is cited in Stefan Bielinski, ed. "Guide to Revolutionary War Manuscripts in the New York State Library" (Albany, 1976), item no. 1159.

Many of the volumes in this series are fragile. Use under supervision of archivist.