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archival descriptions
City of Victoria fonds
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Civic Auditorium Committee minutes

Series consists of the minutes of this City Council committee. The volume, which includes the minutes of several other committees, is not indexed.
Arranged chronologically

Victoria (B.C.). City Clerk

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

Committee reports

Series consists of reports to City Council by various committees. Prior to the implementation of the committee system in 1885, ad hoc committees were common, and their reports were recorded in the Council minutes (CRS 1).
The reports began to be numbered in 1891. These numbers were used as references in the indexes: the record of reports of committees (CRS 5) and the topical indexes (CRS 15). A chronological item-level descriptive list provides some subject access to the reports for 1885 to 1892.
There are gaps in this series for the first half of 1887, the first half of 1888 and all of 1890

Victoria (B.C.). City Clerk

Communications received

Series consists of letters received by the Clerk's Office, other than those received primarily from internal and external governmental agencies (for which see CRS 13).
The material is arranged chronologically by received stamp number. "File numbers" (as provided in the file list for this series) combine file and item numbers; for example, "089 001-078" refers to file 89, items 1 through 78. "Reference" numbers are consecutive numbers given to individual items regardless of which file they are part of. In other words, reference numbers "31114-31266" are another way of pointing to the same items indicated by the file numbers "089 001-078".
Access to these records is provided by the communications received index (CRS 14), which is arranged chronologically by received stamp number and includes for each entry the sender and subject. Access can also be obtained through the topical index (CRS 15).
For other series of letters received, see CRS 11 (1862-1916) and CRS 13 (special correspondence inward)

Victoria (B.C.). City Clerk

Communications received index

Series consists of an index to three series of letters inward: correspondence inward (CRS 11), communications received (CRS 12), and special correspondence inward (CRS 13).
The entries are arranged by received stamp number, and provide information on date of receipt, sender, and topic

Victoria (B.C.). City Clerk

Construction permits and demolitions reports

Series consists of monthly reports submitted by the Engineering Department to the Dominion Bureau of Statistics. The information provided includes (where appropriate) name of building owner or applicant, location, type of use, kind of work to be done, value of construction, and number of new dwellings created

Victoria (B.C.). Engineering Department

Convention Centre Committee records

Series consists of correspondence, reports, memoranda, and plans of this special committee of Council, which was created to investigate the feasibility of a new convention centre

Victoria (B.C.). City Clerk

Convention Centre files

Series includes clippings, reports, site information, statistics, plans, and draft agreements pertaining to the development of a convention centre

Victoria (B.C.). City Manager

Correspondence

Series consists of correspondence pertaining to Singh properties

Victoria (B.C.). Land Department

Correspondence inward

This 31 cm of correspondence is all that remains of the letters received by the City Clerk before 1940.
The correspondence covers a wide range of subjects, but there is no alphabetical subject index to it. A chronological item-level descriptive list, however, provides some access to correspondents and subjects for the existing letters. All correspondence inward from 1893 onwards, whether existing or not, is indexed chronologically in the communications received index (CRS 14).
For other series of letters received, see CRS 12 (1940-1974) and CRS 13 (special correspondence inward)

Victoria (B.C.). City Clerk

Correspondence outward

Series consists of copies of general correspondence outward, much of it dealing with planning issues of the day

Victoria (B.C.). Community Development Department

Council minutes

Series consists of the minutes of City Council meetings. The original minute books are stored in City Hall and access is limited. There are microfilm copies available in the Archives starting with the 1862 meetings and continuing until 2000. Duplicate hard copies of the minutes of most years from 1977 to 1994 can be found in the Archives. The early minutes were handwritten and are sometimes difficult to read. Beginning with the 1927-1928 volume, the page numbers are listed on the spine of the volumes, and are sequential throughout the subsequent volumes until 1978.
The index to this series (CRS 2) uses the page numbers as references.
There is one volume of minutes of special and closed Council meetings (CRS 48) 1896-1900) which contains only 27 pages but includes, among other things, information relating to Council's actions regarding the collapse of the Point Ellice Bridge.
The Council minutes can be accessed in several manners: through the index to Council minutes (CRS 2), the topical indexes (CRS 15), and through a subject card index created by the Archives staff covering the years 1862 to 1870

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

Credentials

Series consists of declarations by elected officials that they will hold office in good faith and impartially, as well as sworn statements by a member of the Supreme Court of British Columbia witnessing such declarations. In the first few years those people appointed to hold administrative offices (for example, Clerk of the Municipal Council, Assessor, and Chief of Police) were also required to make declarations.
Arranged chronologically

Victoria (B.C.). City Clerk

Day book

Series consists of a daily journal of activities of a Water Works official

Victoria (B.C.). Water Works

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

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

Development proposals

Series consists of proposal with plan and photograph of a model for a space-needle-like tower called Skydeck

Victoria (B.C.). City Clerk

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