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Victoria (B.C.). Finance Department
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Water Works cost ledger

Series consists of a special ledger dealing with the Victoria water works. The ledgers contain detailed information on specific water accounts.
Title taken from the front of the ledger

Victoria (B.C.). Finance Department

Water Works ledger

Series consists of a journal recording water works billing accounts. The billing of customers was performed on a bi-monthly basis.
Arranged chronologically

Victoria (B.C.). Finance Department

Water Works Esquimalt section ledger

Series consists of a ledger of the Esquimalt section of the Victoria water works. Accounts deal with all aspects of running the Esquimalt area water works.
Title taken from the front of the volume

Victoria (B.C.). Finance Department

Water Works general ledger

Series consists of a general ledger of the Victoria section of the water works. The ledger has accounts numbered 1 through 96 dealing with all aspects of the water works.
There is an index of the accounts at the front of the volume

Victoria (B.C.). Finance Department

Water Works journal

Series consists of a journal recording water works billing accounts. The billing of customers was performed on a bi-monthly basis.
Arranged chronologically

Victoria (B.C.). Finance Department

Voucher journal

Series consists of a journal documenting voucher purchases.
Arranged chronologically

Victoria (B.C.). Finance Department

Trade license assessment roll

Series consists of a list of trade license holders. It was used to record the amount of taxes that anyone operating a business (e.g. real estate agents, laundry operators, doctors, hack drivers) was required to pay to the City semi-annually. The roll records the names of trade license holders, their occupation or business, amount of tax paid, number of receipt, date paid, and notes.

Although by-laws 620 and 624, passed on 14 July 1909 and 2 August 1909 respectively, deal specifically with trade licenses, revenue bylaws beginning in 1866 dealt with raising money by taxation of businesses; schedules attached to these bylaws give the amounts that different types of businesses were required to pay. For the general bylaw closest in time to these records, see bylaw 321 (The Revenue Bylaw, 1900).

Trade licenses were the responsibility of the City Collector.
Arranged alphabetically by trade license holder

Victoria (B.C.). Finance Department

Tax sale record

Series consists of a journal documenting private properties sold by the City of Victoria for non-payment of property taxes. Data elements include the legal description of the property, the total delinquent taxes, the name and address of the property owner, the method by which the owner was contacted, a description of the real property sold, the name and address of the purchaser at the tax sale, and an annotation stating whether or not the property owner redeemed the property.
Descriptions are arranged chronologically in groupings by the date of the tax sale.
The 1915-1945 volume consists of the tax sale record for 1915-1919 and aggregate tax sales information for 1915-1949 (the latter at p. 38).
Title taken from the cover of the volumes

Victoria (B.C.). Finance Department

Tax sale redemption receipts

Series consists of receipts issued upon the redemption of properties scheduled for tax sale by the payment of back taxes owed to the City.
Arranged numerically by receipt number, which reflects the chronological order in which payment was received

Victoria (B.C.). Finance Department

Supplementary tax roll

Series consists of correspondence, memoranda, notes, reports, copies of cheques, cheque requisitions, journal vouchers, journal entries, and supplementary roll changes used to document revisions to the assessment roll and any additional taxes or refunds due property owners
Arranged chronologically

Victoria (B.C.). Finance Department

Statement of accounts, expenses, and salaries paid

Series consists of City expenditure details for employees and elected officials as required under Section 397 of the Municipal Act and the Public Bodies Information Act.
There are gaps in this series for 1963, 1995, and 1997

Victoria (B.C.). Finance Department

Sinking fund ledger

Series consists of a ledger of sinking fund accounts. Each sinking fund account documents the annual accumulation of interest.
There is an index at the front of the volume

Victoria (B.C.). Finance Department

Road tax receipts

Series consists of receipts issued for payment of yearly road taxes (one item only)

Victoria (B.C.). Finance Department

Revenue journal

Series consists of a journal documenting revenue received from property taxes. The types of revenue received are described as revenue, real, wild land, personal, and interest. Data elements include a description of the revenue, from whom it was received, the amount, and the date received. At the end of each year the yearly revenue totals were paid into the City's treasury.
The title on the cover of the volumes is Form J.
Accession number is 99201-37

Victoria (B.C.). Finance Department

Registration of debentures

Series consists of a register documenting the sale of City debentures. Data elements include the file number, date of registration, by-law number, the debenture numbers, the name and address of the bearer, and the date of transfer of the debentures, if applicable.
Title taken from the front cover of the volume

Victoria (B.C.). Finance Department

Register of tax sale deeds

Series consists of a register of deeds owned by various parties as a result of purchasing tax sale properties from the City. Includes number, date, legal description, certificate number, and remarks.
Part of single volume including CRS 256, 257, and 259; located at pp. 62-81 (numbers 1-346) and pp. 100-112 (numbers 347-667)

Victoria (B.C.). Finance Department

Register of real property

Series consists of a register of real property owned by the City. Includes registration number, date of purchase, legal description, size, purchase price, and remarks.
Part of single volume including CRS 257, 258, and 259; located at pp. 2-48

Victoria (B.C.). Finance Department

Register of agreements and leases

Series consists of a register of agreements and leases between the City and various parties. Includes registration number, date, name, and nature of agreement.
Part of single volume including CRS 256, 258, and 259; located at pp. 82-99 (agreements 1-380, 1892-1927) and pp. 122-154 (agreements 380-471, 1927-1956)

Victoria (B.C.). Finance Department

Real Estate tax arrears

Series consists of a list of tax arrears owed to the City. Data elements include the legal description of the property, the owner's name, the overdue taxes for each year, and an annotation stating whether or not the taxes have been paid. Arrangement is by legal description.
Title taken from the front cover of the volume.
Accession number is 99201-37

Victoria (B.C.). Finance Department

General ledger

Series consists of the City's general ledger. The ledgers are arranged within numerous accounts documenting the financial transactions of the City.
In the 1914-1923 volume, accounts are arranged within various general headings. This changed in the 1923-1945 volume, which is arranged by numbered accounts starting at 1 and ending at 716. The ledgers for the years 1951-1962 have been microfilmed and have accounts ranging from 1-999. Most ledger volumes are preceded by the account codes, which provide the index to the accounts

Victoria (B.C.). Finance Department

Fire insurance register

Series consists of a bound volume documenting City owned properties and their assessed value. These assessments were used as the basis of insuring City-owned property. Data elements include the item number, name of property, location or legal description, type of construction, risk number, and value of building and contents.
Series is arranged in three year blocks : 1940-1942; 1943-1945; 1946-1948; and 1949-1951.
Title taken from the front cover of the volume

Victoria (B.C.). Finance Department

Departmental ledger

Series consists of a special ledger of departmental accounts of the City, which deals with every aspect of each departmental operating budget

Victoria (B.C.). Finance Department

Departmental salaries and benefits account

Series consists of the monthly tabulation of salary and benefits of the employees of each department. Data elements include: pay roll number, department, salary, unemployment insurance city share/employees share, superannuation, income tax, B.C. Hospital, Canada savings bonds, M.S.A., City Hall union dues, Great West Life [Insurance Co.], Excel Life, Canada Life, C.E.H.A., fire union dues, police union dues, I.U.O.E. Local #918, London Life, V.F.M.B.S., advances, and net salary.
Arranged chronologically

Victoria (B.C.). Finance Department

Coupon record

Series consists of a ledger of debenture accounts documenting the amount of interest due each month. Data elements include the name of the debenture, the number of the corresponding bylaw, the amount of the loan, the rate of interest, the half-yearly interest, date of issue of the loan, date due, and the interest dates for each year.
Accounts are arranged roughly chronologically, in the order in which the debentures had been released to the public.
Title taken from the individual sheets. The title of the front cover is transfer binder, coupon sheets

Victoria (B.C.). Finance Department

Collector's roll

Series consists of information on property values and taxation rates compiled for the purpose of collecting taxes.
Rolls for 1889-1909 are available on microfilm in the Archives.

Information on the creation, structure, composition, and relations to other records of the Collector's roll is provided below in four sections: context of creation, structure, data elements, and related records.

Context of Creation

Until the establishment of the B.C. Assessment Authority in 1974, assessment and collection of property taxes were the responsibility of the City. Each year the Assessor drew up the assessment roll, sent out notices of assessment to relevant taxpayers, and then forwarded the roll to the City Clerk on behalf of Council. City Council, sitting as the Court of Revision, determined whether revisions to the returned assessment roll were required, made them if necessary, confirmed them, and authenticated the roll. Council then enacted a bylaw for setting yearly tax rates. Following this, the Clerk made out the Collector's roll and forwarded it to the Collector who gathered the taxes, returning his roll to the Clerk when finished, and forwarding the money collected to the Treasurer.

Structure

The series can be divided into 3 categories distinguished by date range, title, and arrangement of entries within volumes: (A) 1889-1906 (68 volumes). City divided into three wards, with entries arranged alphabetically by name within wards; (B) 1907-1909 (12 volumes). Entries arranged alphabetically by name throughout the City; (C) 1910-1916 (38 volumes). City divided into neighbourhoods with entries arranged throughout City by roll number and lot number within neighbourhoods (such as City Lots, Five Acre Lots, Fairfield, like many assessment rolls). The ward system was established under the Victoria Incorporation Act (1862), and consisted of three wards called, respectively, the Johnson Street Ward, the Yates Street Ward, and the James Bay Ward. For information on the ward system from 1889-1891, see the Clippings Files under "Municipal Government - Ward System" and bylaw 84 (Wards Bylaw, 1890); for 1892-1906, see bylaw 163 (Wards Bylaw, 1892; map located at Maps B0051) and bylaw 336 (Wards Bylaw, 1901; repealed under bylaw 481).

Data Elements: 1889, 1904, and 1916 rolls.

1889 roll

Title: Real estate assessment collector's roll
. . . . Elements:
. . . . - No. of lot
. . . . - Block
. . . . - Street
. . . . - Name
. . . . - Assessment land
. . . . - Assessment improvements
. . . . - Alteration by Court of Revision
. . . . - Total
. . . . - Arrears
. . . . - Tax
. . . . - No. of receipt
. . . . - Amount paid
. . . . - Arrears
. . . . - Date notice sent
. . . . - Remarks

. . . . 1904 roll

Title: Land and improvement assessment: Collector's roll, 1904
. . . . Elements:
. . . . - Name
. . . . - Street
. . . . - Subdivision
. . . . - Lot
. . . . - Block
. . . . - Section
. . . . - Assessment on land
. . . . - Assessment on improvements
. . . . - General rates
. . . . . . Tax on land
. . . . . . Tax on 50% assessed value of improvements
. . . . - Board of Health special rate [9 mills]
. . . . - Educational purposes special rate [1 mill]
. . . . - Debt purposes special rate [2 mills]
. . . . - Total tax [12 mills]
. . . . - Tax if paid on or before 31 October 1904
. . . . - 1st January 1904 arrears general rates
. . . . - 1st January 1904 arrears Board of Health
. . . . - 1st January 1904 arrears educational purposes
. . . . - 1st January 1904 arrears debt
. . - Amount paid
. . . . - No. of receipt
. . . . - 1st January 1905 arrears general rates
. . . . - 1st January 1905 arrears Board of Health
. . . . - 1st January 1905 arrears educational purposes
. . . . - 1st January 1905 arrears debt

1916 roll, book 3

Title: Collector's roll [for the year xxxx] of taxes and other charges assessed and charged against real property (not including assessments for local improvement)
Elements (sub-elements are indicated by indentation):

. . . . - Roll #
. . . . - Registered owner
. . . . . . Name
. . . . . . Address
. . . . - Holder of agreement to purchase or last assignee thereof
. . . . . . Name
. . . . . . Address
. . . . - Street
. . . . - Dimensions
. . . . - Real property description
. . . . . . Subdivision lot
. . . . . . Lot
. . . . . . Block
. . . . . . Map #
. . . . - Assessed value of land
. . . . - Taxes on assessed value of land
. . . . . . General, Board of Health, and Hospital
. . . . . . . . Mills - Gross
. . . . . . . . Net if paid by [date]
. . . . . . Interest, sinking fund, and school purposes
. . . . . . . . Mills - Net
. . . . - Water frontage tax (net)
. . . . - Boulevard upkeep tax (net)
. . . . - Cluster lighting maintenance (net)
. . . . - Sewer rental (net)
. . . . - Sewer construction tax (net)
. . . . - Total of all preceeding taxes and charges (net)
. . . . - Arrears from [year previous] roll
. . . . . . Year
. . . . . . Amount
. . - Payments
. . . . . . Amount
. . . . . . Receipt
. . . . - Balancing
. . . . . . Rebate added
. . . . . . Excess payments
. . . . - Arrears [1st January of year following]
. . . . . . Year

. . . . . . Amount
. . . . - Payment on arrears
. . . . . . Amount
. . . . . . Receipt
. . . . - Local improvements

Related Series

>From 1917 onward, the Assessor's and Collector's rolls were combined into a single series. Although the information gathered changes slightly from year to year for both assessment and collection rolls, both rolls capture essentially the same data in any given year. However, because of the different purposes of the two rolls, they do not simply duplicate one another. For example, the Collector's rolls include specific information on taxes levied and collected each year, while the assessment rolls include annotations pertaining to land transfers not found in the Collector's rolls. As well, the data elements within these two series are arranged in different manners at different times. For instance, from 1889 to 1909 the Collector's entries are alphabetical by name whereas the assessment entries are by lot number

Victoria (B.C.). Finance Department

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