http://www.slpl.lib.mo.us/libsrc/benefits.htm. Joseph Martin wrote about his time in the Continental Army and there's an in-depth review of a book about his memoirs at http://www.miwsr.com/michiganwarstudiesreview/2009/20090105.asp which includes the mention of those elusive one hundred acres.
Blacksmiths were exempt from service during the Revolution, but the heroine's father in PATRIOT'S HEART longs for the promised one hundred acres. So Agnes, the heroine of the story, runs the forge in his absence.
You can read an excerpt from the story at http://prismbookgroup.com/PatriotsHeart.html
Would you have signed up to serve in the Continental Army with the offer of one hundred acres?