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archival descriptions
Collector's roll
CA CVIC Series CRS-143 · 1889-1916
Part of City of Victoria fonds

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1890); for 1892-1906, see bylaw 163 (Wards Bylaw, 1892; map located at Maps B0051) and bylaw 336 (Wards Bylaw, 1901; repealed under bylaw 481).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
CA CVIC Series CRS-145 · 1917-1948
Part of City of Victoria fonds

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
Assessment roll
CA CVIC Series CRS-150 · 1864-1916
Part of City of Victoria fonds

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
CA CVIC Series CRS-151 · 1914-1962
Part of City of Victoria fonds

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
CA CVIC Series CRS-152 · 1919-1953
Part of City of Victoria fonds

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
CA CVIC Series CRS-153 · 1934-1949
Part of City of Victoria fonds

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
CA CVIC Series CRS-154 · 1925-1958
Part of City of Victoria fonds

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
CA CVIC Series CRS-155 · 1949-1950
Part of City of Victoria fonds

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
CA CVIC Series CRS-156 · 1925-1938
Part of City of Victoria fonds

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
CA CVIC Series CRS-157 · 1956-1958
Part of City of Victoria fonds

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
CA CVIC Series CRS-158 · 1909-1937
Part of City of Victoria fonds

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
CA CVIC Series CRS-159 · 1914-1916
Part of City of Victoria fonds

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
Coupon record
CA CVIC Series CRS-160 · 1917-1940
Part of City of Victoria fonds

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
CA CVIC Series CRS-161 · 1919-1931
Part of City of Victoria fonds

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
CA CVIC Series CRS-162 · 1923-1946
Part of City of Victoria fonds

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
CA CVIC Series CRS-163 · 1911-1960
Part of City of Victoria fonds

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
CA CVIC Series CRS-164 · 1931-1935
Part of City of Victoria fonds

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
CA CVIC Series CRS-165 · 1950-1951
Part of City of Victoria fonds

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
CA CVIC Series CRS-166 · 1952-1957
Part of City of Victoria fonds

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
Tax sale record
CA CVIC Series CRS-167 · 1877-1945 (predominantly 1877-1929)
Part of City of Victoria fonds

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
Fire insurance register
CA CVIC Series CRS-168 · 1940-1951
Part of City of Victoria fonds

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
Voucher journal
CA CVIC Series CRS-169 · 1954-1955
Part of City of Victoria fonds

Series consists of a journal documenting voucher purchases.
Arranged chronologically

Victoria (B.C.). Finance Department
Assessment photographs
CA CVIC Series CRS-170 · [195-]
Part of City of Victoria fonds

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
Real Estate tax arrears
CA CVIC Series CRS-171 · 1867-1873
Part of City of Victoria fonds

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
Revenue journal
CA CVIC Series CRS-173 · 1892-1912
Part of City of Victoria fonds

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