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City of Victoria fonds
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Demolished buildings plans

Series consists of 1728 files pertaining to residential and commercial buildings demolished in Victoria. The files generally consist of architectural plans and supplementary textual records deposited with or created by the Engineering Department as part of the building permit approval process

Victoria (B.C.). Engineering Department

Assessors and Collectors roll

Series consists of a combination of assessment rolls and Collector's rolls, providing information on property values and taxation rates compiled for the purpose of assessing and collecting taxes on property and improvements.

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

Records are arranged numerically by roll number. The numerical sequence reflects an ordering of lots into various sections throughout the City such as City Lots, Five Acre Lots, Beckley Farm, and Fairfield, like earlier assessment rolls. The following list from the 1921-1927 roll provides a general indication of the relation between the geographical location of a lot and its roll number (larger groupings of sections, indicated in the rolls by breaks in the numerical sequence, are separated by a dashed line):

. . . . . . City Lots . . . . 1-2677
. . . . . . Fort Property . . . . 2678-2793 . .
. . . . . . Section VI . . . . 2794-2850
. . . . . . Lot Z . . . . . . 2851
. . . . . . Christ Church Trust . . 2852-2968
. . . . . . Five Acre Lots . . 2969-3702
. . . . . . -----------------------------------
. . . . . . Beckley Farm . . 3799-4910
. . . . . . -----------------------------------
. . . . . . Fairfield . . . . 5001-7083
. . . . . . -----------------------------------
. . . . . . Sections 19 & 68 . . 7500-8490
. . . . . . Sections 68 & 74 . . 8491-9044
. . . . . . Spring Ridge . . . . 9045-9638
. . . . . . Finlayson Estate . . 9639-10140
. . . . . . -----------------------------------

. . . . . . Fernwood . . . . 10600-12438
. . . . . . Section 48 . . . . 12439-13340
. . . . . . Section 8A . . . . 13341-13600
. . . . . . -----------------------------------
. . . . . . Sec. 4 (Hillside) . . 14100-17028
. . . . . . Section 5 (Gorge) . . 17029-17427
. . . . . . Section 7A (Gorge) . . 17428-17460
. . . . . . -----------------------------------
. . . . . . Section 25 . . . . 18000-18238
. . . . . . Oakland . . . . 18239-19365
. . . . . . Sections 10 & 11 . . 19366-19658
. . . . . . Victoria West . . . . 19659-20775
. . . . . . Water Lots . . . . 20776-20807
. . . . . . -----------------------------------
. . . . . . Sec. 119 (Songhees) . . 20900-21066

Data Elements: 1917 and 1921-1927 rolls.

. . . . 1917 roll

Title: Assessor's and Collector's roll of the Corporation of the City of Victoria, B.C., for the year 1917
Elements (sub-elements are indicated by indentation):
. . . . - Roll No.
. . . . - Remarks
. . . . - Name of person assessed
. . . . - Address
. . . . - Description of property
. . . . . . Street
. . . . . . Map No.
. . . . . . Block
. . . . . . Lot
. . . . . . Sub-lot
. . . . . . Measurement
. . . . . . Price per foot frontage or acre
. . . . . . Assessed value of land
. . . . . . Assessed value of improvements
. . . . . . Total
. . . . - Date notices sent
. . . . - Taxes on assessed value of land
. . . . . . General, Board of Health and Hospital
. . . . . . . . Mills, gross [ ... ]
. . . . . . . . Net if paid by [ ... ] 1917
. . . . . . Interest, sinking fund and school purposes
. . . . . . . . Mills, net [ ... ]
. . . . - Special taxes
. . . . . . Water frontage tax net
. . . . . . Boulevard upkeep tax net
. . . . . . Cluster lighting maintenance, net
. . . . . . Sewer rental net
. . . . . . Sewer construction tax net
. . . . - Net total of all preceding rates and taxes of 1917 if . . paid by [ ... ] 1917
. . . . - Arrears
. . . . . . Amount [for years 1913-1916]
. . . . - Payments
. . . . . . Amount
. . . . . . Receipt
. . . . - Balancing
. . . . . . Rebate added
. . . . . . Excess payments
. . . . - Arrears
. . . . . . Amount [for years 1914-1917]
. . . . - Payment on arrears
. . . . . . Amount
. . . . . . Receipt
. . . . - Local improvements
. . . . - Roll No.

. . . . 1921-1927 roll

Title: Assessor's and Collector's roll for the years as shown hereunder
Elements (sub-elements are indicated by indentation):
An asterisk (*) indicates that the data element is not found in the 1928-1934 assessment roll.
. . - Roll No.
. . . . - Section
. . - Map No.

  • . . - Sub Lot
    . . . . - Lot
    . . - Lots subdivided
    . . . . - Block
    . . - Street
  • . . - Measurement
    . . . . - Year [1921-1927]
  • . . - Price per foot front or acre
    . . . . - Assessed value land
    . . - Assessed value improvements
    . . - Total
    . . . . - Registered owner in fee simple, or tenant for life
    . . - Registered owner of last agreement for sale
  • . . - Holder of last agreement to purchase not registered,
    but filing document
    . . - Date notice sent
    . . . . - Year [1921-1927]
    . . - General rate
  • . . - Interest and sinking fund rate
  • . . - School purposes rate
  • . . - Total
    . . . . - Water frontage tax
    . . - Boulevard upkeep tax
    . . . . - Cluster lighting tax
    . . - Sewer rental
    . . . . - Sewer construction tax
    . . - Total of all preceding rates and taxes
  • . . - [Prepaid tax memo /or/ local improvement 1]
  • . . - Discounts
  • . . - Net current taxes
    . . . . - Arrears
    . . . . . . Year
    . . . . Amount
    . . . . - Payments
    . . . . . . Amount
    . . . . Receipt
    . . . . - Percentage additions
    . . - Excess payments
    . . . . - Arrears forward

Related Series

Before 1917 the Assessor's and Collector's rolls formed separate series. For Collector's rolls from 1889-1916, see CRS 143. For Assessor's rolls from 1864-1916, see CRS 150

Victoria (B.C.). Finance Department

Greater Victoria Centennial Committee general office files

Series consists of office files generated by the directors of the Greater Victoria Centennial Committee under their mandate to organize and coordinate celebrations in Greater Victoria of the 1958 centenary of the founding of British Columbia. The majority of records deal with cooperative ventures between the Committee and cultural groups of the City. The remainder of records deal with the general administration of the Committee.
Records are arranged sequentially as new files were opened and numbered as needed

Victoria (B.C.). City Clerk

Greater Victoria Centennial Committee minutes

Series consists of minutes of meetings of the Greater Victoria Centennial Committee under its mandate to organize and coordinate celebrations in Greater Victoria of the 1958 centenary of the founding of the Colony of British Columbia.
For an index to the minutes, see CRS 148.
Arranged chronologically

Victoria (B.C.). City Clerk

Victoria Civic Arena Commission records

Series consists of miscellaneous files produced by the Arena Commission, which oversaw the management and daily operation of Memorial Arena. Records include financial statements, reports on the Arena's structural integrity, and minutes of meetings

Victoria (B.C.). City Clerk

Topical index

Series consists of an index to the letterbooks, Council minutes, committee reports and resolutions.
Arranged chronologically, one volume per year. Each volume is divided into alphabetical sections. Within each section, topics are entered chronologically throughout the year. In the early volumes the communications inward were indexed, although the material has not survived. The subjects vary over time and are usually well cross referenced

Victoria (B.C.). City Clerk

Assessment roll

Series consists of assessments on real property and improvements compiled for the purpose of determining taxes.
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

The Colony of Vancouver Island was responsible for the assessment and collection of property taxes in Victoria from 1862 until 1866. From 1867 until the establishment of the British Columbia Assessment Authority in 1974, these functions were the responsibility of the City. Under the City's administration, the general procedure was as follows. 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 assessment rolls provide information on what is to be assessed, how much it is assessed at, when the assessment is made, and to whom the assessment is to be charged. However, based on differences in format, titling, size, arrangement of entries, or status of the roll they can be divided into three chronological groups:

(1) . . 1864-1871
(2) . . 1872-1891
(3) . . 1892-1916

With regard to content, there are some differences within each of these groups. These differences relate to such things as omission of previously used data elements, inclusion of new data elements, alterations in the arrangement of the same data elements, and spelling of the same data elements. Each group provides summary information at end of the last volume within it concerning City of Victoria land holdings. What follows in an overall description of the three main groups listed above.

(1) 1864-1871 . . Lists assessments alphabetically by name of the assessee, rather than numerically by roll number. Some volumes are not titled, data elements are handwritten, and data elements are often located only on the first pages of each volume.

(2) 1872-1891 . . Titled "City of Victoria real estate assessment roll." (The single volume for 1872 and 1873 is transitional between the first group and this one, the numerical arrangement of entries placing it most logically in this group; but note that these assessments have no element for Court of Revision alterations; the title is "Real estate.")

(3) 1892-1916 . . Titled "City of Victoria land and improvement assessment roll." Bylaw 155 of 1892 resulted in the change of title, although both land and improvements were assessed from 1864.

Sample Data Elements:

. . Group 1: 1864-1871

. . 1864-1865

. . Name of Owner
. . Place of Residence
. . No. of Lot
. . No. of Block
. . Street
. . Admeasurement
. . Assessed Value of
. . . . Land
. . . . Improvements
. . Revised Value
. . . . Land
. . . . Improvements
. . Total Value
. . Tax 1%
. . Additional 5%
. . Total Tax Payable

. . 1867

. . Owner' Name
. . Residence
. . No. Lot
. . No. Block
. . Measure
. . Street
. . Assessed Value Land
. . Improvements
. . Total
. . Tax One per Cent
. . Tax on Rate 1/4 of One Per Cent

. . Group 2: 1872-1891

. . 1872-1873

. . Lot
. . Block
. . Admeasurement
. . Street
. . Name
. . Assessed value land
. . [Assessed value] improvements
. . Total value
. . Rate
. . No.
. . No.
. . Amount paid
. . No.
. . Fire rate

. . 1874-1891

. . Lot
. . Block
. . Admeasurement
. . Streets
. . Names
. . Per foot frontage or by acre [1891 only]
. . Land assessments
. . Improved assessments
. . Alterations by Court of Revision
. . Total
. . Arrears
. . Tax
. . Receipts
. . Amount paid
. . Arrears [1890-1891 only]
. . Remarks [handwritten: "notices sent"]

. . Group 3: 1892-1916 (overview)

. . Map no. [1915-1916 only]
. . . . Sub-lot [1912-1916 only; "Subdivision" for 1897-1911]
. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . . . Address [for 1892, between "Amount paid" and "Notices sent"]
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Total
. . Alteration by Court of Revision
. . . . Land [1897-1916 only]
. . . . Improvements [1897-1916 only]
. . . . Arrears of taxes [1893-1896 only]
. . Notices sent
. . Remarks

. . 1892

. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Alteration by Court of Revision
. . Total
. . Arrears of taxes
. . Amount paid
. . Address
. . Notices sent
. . Remarks

. . 1893-1896

. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . Address
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Alteration by Court of Revision
. . Total
. . Arrears of taxes
. . Notices sent
. . Remarks

. . 1897-1911

. . Subdivision
. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . Address
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Total
. . Alteration by Court of Revision
. . . . Land
. . . . Improvements
. . Notices sent
. . Remarks

. . 1912-1914

. . Sub-lot
. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . Address
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Total
. . Alteration by Court of Revision
. . . . Land
. . . . Improvements
. . Notices sent
. . Remarks

. . 1915-1916

. . Map no.
. . Sub-lot
. . Lot
. . Block
. . Measurement
. . Street
. . Name
. . Address
. . Price per foot frontage or acre
. . Assessment on land
. . Assessments on improvements
. . Total
. . Alteration by Court of Revision
. . . . Land
. . . . Improvements
. . Notices sent
. . Remarks

Related Series

The volumes dating from 1864 to 1916 are the official record of City land assessments, and contain annotations and other supplementary information not found in Collector's rolls in CRS 143 (1889-1916). Although working documents, the assessment volumes dating from 1916 to 1929 often include annotations relating to transfers of land and other matters not generally found in the final rolls. As such they provide a useful supplement to the much-used official series, which is found in CRS 145 (Assessors and Collectors roll, 1917-1948)

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

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

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

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 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 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 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

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

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

Annual reports

Series consists of annual reports of the City. The first annual report was issued in 1882. Reports up to 1950 generally include statements by the Mayor, heads of various departments, and committees outlining the past years' events, sometimes in considerable detail. The reports from 1951 to 1957 and 1959 include a summary of the activities of the different departments. For subsequent years only summary financial information is provided.
Clerk's copies for 1927-1957 include typed sheets listing names and positions of some officers and employees that are not included in the published version. For some years, these lists include committee members as well.
"File" numbers provided in the file listing are not original. They refer to numbers given by the Archives to bound volumes (or, for draft copies, folders) for internal inventory control.
Provenance information has been taken from stamps on reports or on volume covers. Where given in square brackets, this information has been inferred from other volumes with similar binding and complementary date ranges which do have stamps

Victoria (B.C.). City Clerk

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

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

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

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

Better Housing Act journal

Series consists of a journal documenting the Municipality's administration of the Better Housing Act (S.B.C. 1919, c. 8). This Act was passed by the Provincial Government to aid in the promotion of better housing. Series documents loans by the City to individuals. Data elements include date, total of money paid, principal, interest, taxes, insurance, and administration. Monthly totals are calculated and carried forward to the beginning of each month.
Arranged chronologically

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

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

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