HENRY GARDNER Sr. (1731-1782). Treasurer of the Commonwealth of Massachusetts and the Colony of Massachusetts Bay, Appointed the first Receiver General and Treasurer in 1774 by the Provisional Congress of Massachusetts, and in 1780 upon adoption of the new State Constitution, serving in that post until his death on October 7, 1782.
April 25th, 1778-Dated Revolutionary War Printed State of Massachusetts-Bay Broadside, measuring 16.25 x 13.25 inches, fully completed and executed in manuscript and boldly Signed, “H Gardner” as Treasurer and Receiver General at the conclusion, Framed, Very Fine. Folds with very minor short outer edge splits along some fold lines, trivial spotting, complete with its Embossed paper and wax Official Seal at upper left, displayed with its fully wide original margins. A rare Tax Warrant form, this is the only example we have located dated 1778. Here, issued to Amos Dole Constable or Collector of the town of Newbury, by Henry Gardner as treasurer of Massachusetts.

1778 was a difficult year in the financial history of the American Revolution. In May of that year two Connecticut regiments mutinied over lack of pay, while in October the value of Continental currency sank to 1/177th of its face value. Growing desperate for additional funds and supplies, the several states did what all governments do in similar straits: they raised taxes. This historic Broadside grants sweeping authority to local Massachusetts governments to tax a variety of real estate transactions and property. Bereft of reliable demographic data, the Act also calls for an accurate list of inhabitants and their "rateable estates." The effort was likely a failure as the tremendous population fluxes during the American Revolution due to war deaths and British Loyalist desertion made the statistical enumeration of inhabitants nearly impossible. Over time, at least four similar warrants were issued by Gardner. Of note, Henry Gardner was one of the first State officials of the new government to draw his salary entirely from public revenue. Some additional manuscript text show-through is visible written on the verso, though illegible to read unless removed from the frame. Extremely rare.

That is to say, To assess all Male Polls above the Age of Sixteen Years ... including Negroes and Molattoes ... at five shillings..." . The last such similar Tax ACT was have located but dated for 1780 was sold at auction in 2010. See: Similar Bristol locates only One Copy at the Library of Congress; BRISTOL 5128; ESTC W18365; FORD 2260-2263 (ref); APPLETON'S CYCLOPPROBLEM: ÆDIA II, page 598; Cassedy, DEMOGRAPHY IN EARLY AMERICA, page 198; Greene & Pole, BLACKWELL'S ENCYCLOPEDIA OF THE AMERICAN REVOLUTION, pages 818-819.
A similar 1780 Henry Gardner Town Tax Broadside, Signed, "H. Gardner" as "Treasurer and Receiver-General" of the "State of Massachusetts-Bay" was described as follows: One partially-printed page, 13" x 16.25", Boston, July 18, 1780.

This Broadside is addressed to "The Selectmen or Assessors of the Town of Easton" in "obedience to an Act of the Great and General Court or Assembly of the said State, begun and held at Boston ... intititied [sic], 'An Act for apportioning and assessing a Tax of Seventy-two Thousand Pounds, upon the several Towns and other Places within this State, herein after named, for the Purpose of establishing Funds to secure the Redemption of the Bills ordered to be emitted ... and also for paying annually in Specie, the Interest arising on Notes, which have been issued upon the Credit of the Province, Colony, or now State of Massachusetts-Bay, promising to be paid in Gold or Silver."

Gardner ordered the selectmen to "assess the Sum of One hundred & Ninety five pounds set upon your Town, Parish or Place, in the Manner following, That is to say, To assess all Male Polls above the Age of Sixteen Years ... including Negroes and Molattoes ... at five shillings..." .