Series CR-0143 - Collector's roll

Title and statement of responsibility area

Title proper

Collector's roll

Record type

  • Textual records

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Series

Reference code

CoV-CR-0143

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Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1889-1916 (Creation)
    Creator
    Victoria (B.C.). Finance Department

Physical description area

Physical description

10.80 m of textual records

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Scope and content

Series consists of information on property values and taxation rates compiled for the purpose of collecting taxes.

Information on the creation, structure, and composition of the Collector's roll is provided below in three sections: context of creation, structure, and data elements.

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 preceding 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

Notes area

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Availability of other formats

Rolls for 1889-1909 are available on microfilm.

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General note

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

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Records are provided for personal research and enjoyment. All other uses require permission.

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