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archival descriptions
City of Victoria fonds Victoria (B.C.). Finance Department
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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

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

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

Accounts payable ledger

Series consists of ledgers of accounts payable by the City.
Accounts are arranged alphabetically by name of individual or company to which money is due. For the 1936-1951 ledger accounts only cover the letters M to Z. In the 1948-1953 volume, accounts are arranged alphabetically in two groupings: the first is primarily for the years 1951-1953, whereas the second grouping is mainly 1948-1951.
Title taken from the cover of the 1948-1953 volume

Victoria (B.C.). Finance Department

Assessment photographs

Series consists of photographs created by the Assessor to assist in the assessment of taxes. Photographs depict both commercial and residential properties.
Arranged alphabetically by street name.
Records acquired as accession number 98202-19

Victoria (B.C.). Finance Department

Boulevard maintenance ledger

Series consists of a ledger documenting boulevard maintenance taxes. These taxes were collected in accordance to By-law No. 956 which states that 'for the purpose of providing annually the required sum to defray the cost of maintenance and upkeep of the boulevards on all streets in the City now and hereafter to be boulevarded there is hereby assessed upon the real property and portions of real property fronting upon any boulevard now or hereafter constructed, and there shall be levied and collected in each year an annual rate of four-fifths of a cent. per square foot of the area included in such boulevards.' Ledger consists of a calculation of street frontage, legal description of the property, and rates by year.
Arranged alphabetically by street name

Victoria (B.C.). Finance Department

Car allowance reports

Series consists of monthly and annual accounts of car expenditures. Car allowance payments document monthly vehicle usage whereas car allowance mileage reports document monthly mileage costs.
Arranged chronologically

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

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

Voucher journal

Series consists of a journal documenting voucher purchases.
Arranged chronologically

Victoria (B.C.). Finance Department

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

Bills payable journal

Series consists of a special journal documenting the bills payable of the City. Series deals primarily with accounts held by banks, most likely with debenture accounts. From 1911-1919, accounts are drawn up with the Bank of British North America and from 1919-1960 with the Bank of Montreal.
Arranged chronologically

Victoria (B.C.). Finance Department

City Assessor's daily journal

Series consists of a daily journal compiled by the City Assessor. The journal documents daily appointments relating to the functional areas of assessment, building inspection, and purchasing. The journal was used originally in 1919 with other entries from the years 1920 and 1931

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

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

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

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

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

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

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

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

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

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

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