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: 1864-18711864-1865
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