n exceptional manuscript receipt signed George Madison (1763–1816), Revolutionary War veteran, Kentucky's longtime Auditor of Public Accounts, and later the sixth Governor of Kentucky. Executed at the Auditor's Office on July 28, 1796, only months after Madison's appointment by Governor Isaac Shelby, the document represents an early official example of his signature.
The receipt acknowledges payment from Nathaniel Massie, the celebrated surveyor, frontier land developer, and future founder of Chillicothe, Ohio, for £22 1s. 7½d. in taxes and interest on approximately 4,825 acres of Kentucky land located in Bourbon, Harrison, Franklin, Scott, Logan, and Campbell Counties, covering tax years 1792–1795. The reverse is docketed identifying it as a "George Madison Receipt" for Nathaniel Massie.
This document unites two of the most influential figures in the settlement of Kentucky and the Ohio Country. Massie played a central role in surveying the Virginia Military District and establishing Ohio's first capital, while Madison spent two decades administering Kentucky's finances before becoming governor in 1816. Surviving official manuscripts connecting these two frontier leaders are scarce and highly desirable.
Condition: Very good overall with original folds, light age toning, minor edge wear, and an exceptionally bold George Madison signature. An outstanding artifact of early Kentucky government, frontier taxation, western land development, and the opening of the American frontier.
Rare Kentucky State Auditor's Tax Receipt Signed by George Madison
Auditor's Office, July 28, 1796
Signed: George Madison (1763–1816), Kentucky Auditor of Public Accounts, Revolutionary War veteran, War of 1812 officer, and later the sixth Governor of Kentucky. George Madison had just been appointed Auditor by Governor Isaac Shelby in 1796, making this an exceptionally early example from the beginning of his twenty-year tenure in that office.
Recipient: Nathaniel Massie (1763–1813), frontier surveyor, land speculator, founder of Chillicothe, Ohio, and one of the principal developers of the Virginia Military District.
Description
Manuscript receipt from the Kentucky Auditor's Office acknowledging payment by Kentucky Treasurer Nathaniel Massie of:
- £22 1s. 7½d.
- taxes and interest on approximately:
-
1,575 acres in Bourbon and Harrison Counties
-
2,250 acres in Franklin, Scott, and Logan Counties
-
1,000 acres on Fork Lick Creek in Campbell County
covering taxes for the years 1792–1795.
The receipt is boldly signed:
George Madison
The reverse bears an early docket:
"George Madison Receipt Nathaniel Massie."
Historical Importance
This is considerably more significant than a routine signed receipt.
It links two of Kentucky and Ohio's most important frontier figures:
-
George Madison, future Governor of Kentucky and long-serving State Auditor.
-
Nathaniel Massie, founder of Chillicothe and among the most influential surveyors and land developers of the early Northwest Territory.
The document directly concerns taxation of thousands of acres of frontier lands during the formative years of Kentucky statehood and western expansion. Such receipts illustrate the financial administration of vast Revolutionary War military land holdings and speculative frontier properties.
Documents connecting Madison and Massie are scarce, and this example has exceptional appeal to collectors of:
- Kentucky history
- Early Ohio settlement
- Frontier land speculation
- Virginia Military District history
- Early American finance and taxation
Condition
- Single manuscript leaf.
- Strong, dark George Madison signature.
- Original folds.
- Light toning and minor edge wear consistent with age.
- Docketing on verso.
- Very good overall condition.
