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Archival description
Assessment roll
CoV-CR-0150 · Series · 1864-1916
Part of City of Victoria fonds

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

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

Victoria (B.C.). Finance Department
Real estate tax arrears
CoV-CR-0171 · Series · 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.

Victoria (B.C.). Finance Department
Register of real property
CoV-CR-0256 · Series · 1872-1957
Part of City of Victoria fonds

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 CR-0257, CR-0258, and CR- 0259; located at pp. 2-48.

Victoria (B.C.). Finance Department
Water Works ledger
CoV-CR-0270 · Series · 1873-1892
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.

Victoria (B.C.). Finance Department
Tax sale record
CoV-CR-0167 · Series · 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.

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).

Victoria (B.C.). Finance Department
Road tax receipts
CoV-CR-0231 · Series · 1882
Part of City of Victoria fonds

Series consists of receipts issued for payment of yearly road taxes (one item only).

Victoria (B.C.). Finance Department
Collector's roll
CoV-CR-0143 · Series · 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.

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

Victoria (B.C.). Finance Department
CoV-CR-0257 · Series · 1892-1981
Part of City of Victoria fonds

Series consists of a register of agreements and leases between the City and various parties.

Part of single volume including CR-0256, 0258, and 0259; located at pp. 82-99 (agreements 1-380, 1892-1927) and pp. 122-154 (agreements 380-471, 1927-1956).

Victoria (B.C.). Finance Department
Revenue journal
CoV-CR-0173 · Series · 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.

Victoria (B.C.). Finance Department
CoV-CR-0353 · Series · 1902-1993
Part of City of Victoria fonds

Series consists of share certificates for various oil and mining companies, as well as correspondence pertaining to select investments.

Victoria (B.C.). Finance Department
CoV-CR-0233 · Series · 1908-1909
Part of City of Victoria fonds

Series consists of a list of trade license holders, 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.

Victoria (B.C.). Finance Department
Sinking fund ledger
CoV-CR-0158 · Series · 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.

Victoria (B.C.). Finance Department
Bills payable journal
CoV-CR-0163 · Series · 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.

Victoria (B.C.). Finance Department
General ledger
CoV-CR-0151 · Series · 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.

Victoria (B.C.). Finance Department
Boulevard maintenance ledger
CoV-CR-0159 · Series · 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.

Victoria (B.C.). Finance Department
CoV-CR-0145 · Series · 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, 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

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

Victoria (B.C.). Finance Department
Debentures ledger
CoV-CR-0160 · Series · 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.

Victoria (B.C.). Finance Department
Register of tax sale deeds
CoV-CR-0258 · Series · 1919
Part of City of Victoria fonds

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 CR-0256, 0257, and 0259; located at pp. 62-81 (numbers 1-346) and pp. 100-112 (numbers 347-667).

Victoria (B.C.). Finance Department
CoV-CR-0161 · Series · 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
CoV-CR-0259 · Series · 1920-1922
Part of City of Victoria fonds

Series consists of a list of agreements of sale between the City and various parties for properties reverted to the City for default of taxes.

Includes tax roll number, date, name, legal description, and purchase price.

Part of single volume including CR-0256, 0257, and 0258; located at pp. 120-121.

Victoria (B.C.). Finance Department
Registration of debentures
CoV-CR-0162 · Series · 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.

Victoria (B.C.). Finance Department
Water Works general ledger
CoV-CR-0154 · Series · 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.

Victoria (B.C.). Finance Department
CoV-CR-0156 · Series · 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.

Victoria (B.C.). Finance Department
Better Housing Act journal
CoV-CR-0164 · Series · 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.

Victoria (B.C.). Finance Department
Finance Department ledger
CoV-CR-0153 · Series · 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
Tax sale redemption receipts
CoV-CR-0237 · Series · 1937-1986
Part of City of Victoria fonds

Series consists of receipts issued upon the redemption of properties scheduled for tax sale by the payment of back taxes owed to the City.

Victoria (B.C.). Finance Department
Fire insurance register
CoV-CR-0168 · Series · 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.

Victoria (B.C.). Finance Department
Water Works cost ledger
CoV-CR-0155 · Series · 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.

Victoria (B.C.). Finance Department
CoV-CR-0165 · Series · 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.

Victoria (B.C.). Finance Department
Car allowance reports
CoV-CR-0166 · Series · 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.

Victoria (B.C.). Finance Department
Water Works journal
CoV-CR-0157 · Series · 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.

Victoria (B.C.). Finance Department
Tax assessment photographs
CoV-CR-0170 · Series · 1959-1974
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.

Victoria (B.C.). Finance Department
CoV-CR-0293 · Series · 1972-1974
Part of City of Victoria fonds

Series consists of project documents related to reorganizing and renumbering the Assessors and Collectors rolls, including a conversion list of old and new roll numbers, correspondence, and plans showing the location of blocks within sub-districts.

Victoria (B.C.). Finance Department
CoV-CR-0326 · Series · 1972-1998
Part of City of Victoria fonds

Series consists of yearly indexes to business licence applications for businesses that are no longer active. From 1972 to 1984 these records were referred to as the "trades licence suspense list" and were indexed by business category and licence number. The records from 1985 to 1998 are indexed by both the name and the address of the business.

Victoria (B.C.). Finance Department
Supplementary tax roll
CoV-CR-0238 · Series · 1979-1993
Part of City of Victoria fonds

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.

Victoria (B.C.). Finance Department
CoV-CR-0349 · Series · 1980-2004
Part of City of Victoria fonds

Series consists of annual budgets in the form of reports to Council.

Titled "Annual Budget" from 1980-1997 and "Budget Report" thereafter.

Victoria (B.C.). Finance Department