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.
 | 4¢ (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.
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.