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
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Beckley Farm 3799-4910
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Fairfield 5001-7083
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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
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Sec. 4 (Hillside) 14100-17028
Section 5 (Gorge) 17029-17427
Section 7A (Gorge) 17428-17460
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Section 25 18000-18238
Oakland 18239-19365
Sections 10 & 11 19366-19658
Victoria West 19659-20775
Water Lots 20776-20807
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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.
- Map No.
- Lots subdivided
- 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
- General rate
-
- Interest and sinking fund rate
-
-
- Boulevard upkeep tax
- Sewer rental
- Total of all preceding rates and taxes
-
- [Prepaid tax memo /or/ local improvement 1]
-
-
- Net current taxes
- Arrears
Year
Amount
- Payments
Amount
Receipt
- Percentage additions
- Excess payments