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First Federal Issue: Massachusetts
Massachusetts First Federal Issue revenues are among the most common.  As would be expected for a large state with a major commercial center, Massachusetts is one of the three most common states of use. All denominations to the $1 value are known.
 
 

(RM110)

10¢

(RM111)

20¢

(RM112)

25¢

(RM113)

30¢

(RM114)

 

50¢

(RM115)

 
  

$1.00

(RM117)

December 18, 1798, promissory note in the amount of $48.41.  Taxed 4¢ (RM110) as a note above $20 and not exceeding $100 payable within 60 days.
Portland, District of Maine, Massachusetts, January 21, 1799, promissory note in the amount of $21.17.  Taxed 4¢ (RM110) as a note above $20 and not exceeding $100 payable within 60 days.  Maine was a district of Massachusetts until 1820.
July 4, 1800, promissory note in the amount of $22.50.  Taxed 10¢ (RM111) as a note above $20 and not exceeding $100 payable in more than 60 days.
Boston, July 2, 1800, promissory note in the amount of $586.  Taxed 20¢ (RM112) as a note above $500 and not exceeding $1,000 payable within 60 days.
Boston, April 16, 1800, promissory note in the amount of $431.85.  Taxed 25¢ (RM113) as a note above $100 and not exceeding $500 payable in more than 60 days.
Portland, District of Maine, Massachusetts, January 15, 1799, promissory note secured by insurance policy in the amount of $150.00.  Taxed 25¢ (RM113) as a note above $100 and not exceeding $500 payable in more than 60 days.  Maine was a district of Massachusetts until 1820.
Boston, August 25, 1800, promissory note in the amount of $5,252.30.  Taxed 30¢ (RM114) as a note above $1,000 payable within 60 days.
 June 20, 1799, estate inventory of John Gilbert of New Marlborough, Berkshire County.  Taxed 50¢ (RM115) as an inventory required by law.

Portland, District of Maine, May 22, 1799, insurance policy for the Ship John, sailing from Jamaica to the United States, taxed $1.00 (RM117) as an insurance policy for a ship between the United States to a foreign port, with an insured amount greater than $500. 
ValorConseil