Taxation

Taxonomy

Code

Scope note(s)

  • CLIP

Source note(s)

  • identifier: 10

Display note(s)

Hierarchical terms

Taxation

Equivalent terms

Taxation

Associated terms

Taxation

35 Archival description results for Taxation

35 results directly related Exclude narrower terms

Agreements for sale of property and quit claims

Series consists of a description of agreements for sale and quit claims between various parties that were used to amend the assessment roll by keeping property ownership information up to date.

Although the cover of the volume indicates that it contains items 47755G to 88818G, the records themselves range from 48646G to 88818G.

Victoria (B.C.). Assessor's Office

Assessment notices and correspondence

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

Victoria (B.C.). Assessor's Office

Assessment roll

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

Assessment roll comparisons

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.

Victoria (B.C.). Assessor's Office

Assessment roll working copy

Series consists of a set of tax rolls that were created as working documents used in compiling the assessment portion of the Assessor's and Collector's rolls.

The volumes are divided into several chronological groups: 1916-1918, 1919-1921, 1922-1925, 1926-1929, and 1930-1934. All of these groups are titled "City of Victoria," and the volumes within each group are followed by an alphabetical or numerical subtitle: A, B, or C for volumes in the 1916-1918, 1922-1929, and 1930-1934 groups, and 1-6 for the 1919-1921 group.

Victoria (B.C.). Assessor's Office

Assessor's and Collector's rolls

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

Assessor's office expense journal

Series consists of a journal of salaries and other expenses pertaining to the office of the City Assessor.

In a volume originally from the office of W.W. Northcott.

Victoria (B.C.). Assessor's Office

Assessors and Collectors roll renumbering

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

Boulevard maintenance ledger

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

Budget estimates

Series consists of bylaws pertaining to estimated revenue and expenditures. Includes bylaws regarding taxes and rates on land and property, boulevards, street lighting, and other matters, as well as votes of funds for departmental and other expenditures.

Victoria (B.C.). Comptroller's Office

Budget estimates working papers

Series consists of records created in the process of estimating annual revenue and expenditures, as published in the bylaws comprising CR-0243 (budget estimates). Includes correspondence, memoranda, reports, notes, and spreadsheets.
There is a gap in this series for 1950.

Victoria (B.C.). Comptroller's Office

City Assessor's daily journal

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

Collector's roll

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

Real estate tax arrears

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

Revenue journal

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

Road tax receipts

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

Victoria (B.C.). Finance Department

Sewers roll

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.

Victoria (B.C.). Treasurer's Office

Supplementary tax roll

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

Tax assessment photographs

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

Tax sale redemption receipts

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

Taxation

The file consists of newspaper articles and other related material.

Trade license assessment roll

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