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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.

Series consists of Letters Patent to bring the City of Victoria under the Municipal Act of 1872, dated 25 January 1873, and Letters Patent to extend the boundaries of the City of Victoria, dated 9 May 1873.

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

Series consists of property tax assessment notices and related correspondence, mainly concerning persons and corporate bodies with multiple properties.

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

Series consists of tenders for construction of the Cormorant Street Market.

Series consists of a journal recording water works billing accounts.

The billing of customers was performed on a bi-monthly basis.

Series consists of letters sent outward from the City Surveyor.

Series consists of letters sent outward from the Sewerage Commissioners.

Series consists of letters sent outward from the Sanitary Inspector.

Series consists of letters sent outward from this City Council committee.

Series consists of letters sent outward from this City Council committee, which sought to raise funds to support the Boer War effort.

Series consists of minutes of closed special meetings of City Council.

Series consists of letters sent outward from this City Council committee.

Series consists of the minutes of this committee of Council.

Series consists of the minutes of the Celebration Committee and its various subcommittees during its efforts to commemorate the 1901 May 24th (Victoria Day) celebration. Includes minutes, newsclippings, and advertisements.

Series consists of letters sent outward from the Collector-Treasurer, mainly in his capacity as Collector.

Series consists of a volume of tax assessment information that provides comparisons for the years 1892, 1894, 1897, 1900, and 1905.

Includes only the following information: lot and block number, measurement, street, name, assessment on land, and assessment on improvements.

Series consists of bound index volumes containing the names of individuals charged with an offence and the page of the charge book to which it refers.

There is a gap in these records from 1894-1902.

Series consists of letters sent outward from the Tourist Association of Victoria by its Secretary (1903-1906) and its Treasurer (1904).

Series consists of bound letters sent by the Mayor's Office.

Series consists of books containing applications to connect with the city water supply.

Each application consists of a form filled out by the property owner requesting permission to obtain water from the city water supply and promising to abide by the requisite conditions and pay the necessary fees.

The form captures the following data elements: lot number, block, street, type of structure, number of bricks, barrels of lime, cost of water rent, cost of service and owner’s signature. The applications were sometimes signed by an agent for the owner, commonly the architect, builder, contractor or land agent. Some applications have letters attached or notes written on them regarding addresses or installation. Notes on the inside cover of some books pertain to water rates and cost of services. The design of the forms and the information collected changed somewhat over time.

The Water Commissioner changed from E.A. Wilmot to R.L. Raymur in September 1894 and the water application forms were subsequently changed. The department also started numbering the applications at 1 again.

The first application to connect to with water was made on 7 January 1892.

Series consists of the minutes of this committee of Council.

Series consists of letters sent outward from the Public Parks Board.

Series consists of letters received by the Engineering Department from other City agencies and departments, other governments, and the private sector.

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.

Series records assessments made and taxes charged and collected on sewer connections in the City under bylaws enacted to raise funds for extending the sewer system. The rolls were compiled by the City Engineer and filed in the office of the Treasurer for collection of taxes levied. See bylaws 284, 341, 400, 402, 424, 456, 516, 557, 592, 616, and 728.

Series consists of bound volumes containing the names of individuals charged with an offence, the nature and date of the offence and what action was taken. The action taken could range from a jail sentence, a fine or a remand date.

Series includes plans of Chinatown consistent with, but somewhat earlier than, the corresponding sheets in the 1903-1909 set of fire insurance plans (F0006). The plans provide lot numbers as well as street addresses and descriptions of building use. Also included are photographs of the interior and exterior of buildings on Store and Fisgard Streets.

Series consists of minutes of meetings of this Board, comprised of City Councillors, which deliberated on issues pertaining to public works such as streets, buildings, land, and water.

Series consists of letters sent outward from the Board of Health.

Series consists of reports from the City Engineer and City Assessor to Council regarding the cost of constructing permanent (cement) sidewalks together with statements showing the amount chargeable against the various portions of real property immediately benefited. Included also are plans describing the location of the works to be done, the length of time it is expected to last, the cost to the City, and the owners of the relevant properties. See bylaw 343.

The 1892-1906 volume consists of copies without plans

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.

Series consists of minutes of this committee of Council, which dealt with the administration of Ross Bay Cemetery. Includes the minutes of only one meeting, found filed and bound within the records of CRS 202 (Minutes of the Court of Revision on Local Improvements). The meeting pertains to the "removal of the remains of certain persons interred in Block 'D', along the line of the roadway under construction there, in connection with Ross Bay sea wall".

Series consists of letters and reports sent outward from the Plumbing and Sewerage Inspector regarding the plumbing conditions of local buildings.

Series consists of a typewritten copy of the assessment roll indexed alphabetically by street.

Series consists of letters sent from the Engineering Department to other City agencies.

Series consists of an index to local improvement bylaws pertaining to street work such as sewers, paving, lighting, and sidewalks.

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

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

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.

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 (CR-0014).
For other series of letters received, see CR-0012 (1940-1974) and CR-0013 (special correspondence inward).

Series consists of a daily journal of goods purchased by the City. Includes order number and account name, amount purchased, unit pricing, ledger category, and total price per order for journal entry.

Series consists of the minutes of the meetings of the Board of Licensing Commissioners pertaining to liquor licencing in the City.

Series consists of a listing of persons applying for bartending licences and the status of their application. Includes application number and date, applicants name and address, and remarks. See bylaws 1728 and 1861.

Series consists of a journal recording payment of licence fees for wholesale liquor distributors. Includes name of licensee, name of premises, street, payment details, and remarks.

Bylaw 503 indicates City Treasurer provenance from July 1907.

In same bound volumes with CRS 253, Wholesale Liquor Licences (volumes printed tete-beche).

Series consists of a journal recording payment of licence fees for wholesale liquor distributors. Includes name of licensee, street, and payment details. In same bound volumes with CR-0254, Retail Liquor Licences and Billiard Tables Journal (volumes printed tete-beche).

Series consists of internal Engineering Department memoranda.

Series consists of estimates and expenses regarding City buildings such as City Hall, fire halls, the market, the pound, and the Isolation Hospital, as well as Ross Bay Cemetery.

Originally from the office of W.W. Northcott.