City Archives
New Orleans Public Library

Records of the
Financial Administration
of New Orleans

At right is the Bank of Orleans, Canal St. and Exchange Alley, from Gibson's Guide and Directory of the State of Louisiana, and the Cities of New Orleans and Lafayette, 1838.

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CC460
1794-1803

New Orleans (La.) City Treasurer.

Accounts of Juan de Castanedo, 1794-1803.
1 cu. ft.

Juan de Castanedo was elected City Treasurer by the Commissioners of the Cabildo in 1793 and served through the end of the period of Spanish domination. Following the transfer of Louisiana from France to the United States in 1803, there appears to have developed some controversy between the former Commissioners and the newly appointed (by the Colonial Prefect, Laussat) Conseil Municipal over Castanedo's bookkeeping practices. These records may have been part of that controversy, which may explain why they have survived in the archives while similar records have not).

The records are manuscript accounts, originally kept as loose documents but later bound into a single volume (which has subsequently been disbound for microfilming purposes). Many aspects of the early municipal government are documented in these records, from the inauguration of a street lighting program to operations of the city's markets. Included are lists of bar room owners, billiard table owners, butcher shop owners, operators of meat and fish stands, and owners of shacks and market stalls on the levee. Also included are lists of ships in the river (with ports of origin and names of captains noted), ships in Bayou St. John (with destinations and names of owners/captains noted), and ships bringing sugar and rum into the port (with ports of origin and names of captains noted).

A typescript transcription and English translation of these documents was prepared by the WPA while they were on loan to the Louisiana State Museum. That typescript, which is indexed both by general subjects and by personal names, is available at the Museum's Historical Center.

The original documents are available on one roll of 35mm microfilm (roll #89-237) filed under the call number noted above.

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CC

New Orleans (La.) Treasurer's Office.

Records, 1830-1836.
8 v.

The 1805 act of incorporation of New Orleans provided for the office of Treasurer. That individual was to be a "fit and discreet freeholder of the said city," who was to be appointed annually by the Conseil de Ville. He was to "receive and pay all moneys belonging to the said corporation, to keep regular accounts of their real and personal property, to collect the rents, dues and demands belonging thereto, one in every year, at such time as shall be directed by the said Mayor and city Council; to publish an account of the receipts and expenditures of the said treasury... ."

On January 12, 1830, the Council passed an ordinance creating the office of Comptroller to serve in addition to the Treasurer. That law also redefined the duties and responsibilities of the Treasurer, including the requirement that he make weekly reports to the Council of the receipts and expenditures made by his office.

The records are manuscript volumes, described as follows:

Daybook of expenditures, 1834-1835 [CC446];
Statement of receipts and expenditures, 1829-1830 [CC460];
Weekly statements of receipts and expenditures, 1830-1836
[CC460w, 6 v.]--the volume for 1830 includes October- December only; the volume for 1832 is missing; and the volume for 1836 includes January-April only.

The first two volumes provide some detail as to the nature and amounts of individual or groups of receipts and/or expenditures. The weekly statements, however, merely report the beginning balances, total receipts and expenditures, and the ending balances for each week (the ending balance is further broken down to show the amount held in cash and the amount kept in bank deposits, etc.) These volumes represent all that has remained of the city's internal financial records from the pre- municipality period.

Available on one roll of 35mm microfilm, roll #89-235.

Inventory

CC446
1834-1835

New Orleans (La.) Treasurer's Office.

Daybook of expenditures, 1834-1835.

September 20, 1838 - December 31, 1835

CC460
1829-1830

New Orleans (La.) Treasurer's Office.

Statement of receipts and expenditures, 1829-1830.

CC460w
1830-1836

New Orleans (La.) Treasurer's Office.

Weekly statements of receipts and expenditures, 1830-1836

v. 1 October - December, 1830
v. 2 1831
v. 3 1833
v. 4 1834
v. 5 1835
v. 6 January - April, 1836

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CC535
1830-1836

New Orleans (La.) Treasurer's Office.

Receipts for the taxes on lawsuits brought before the First Judicial District Court, the Parish Court, and the Probate Court, 1830-1836.
1 v.

By act approved March 4, 1830, the legislature provided for a tax on all suits instituted in the First Judicial District Court, the Parish Court, and the Probate Court, all in New Orleans. This tax was "for the benefit" of Orleans Parish.

The manuscript record, in French, has separate sections for each of the three courts. It lists the names of the parties to each suit, the date of the suit, the "value" of the suit, and the amount of tax due for each.

Available as item 4 on microfilm roll #89-295, filed under call number CB650 1839-1851 1st Mun.

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C420
1836-1851
1st Mun

Tax registers for the First Municipality, 1836-1851.

19 v.

These manuscript volumes appear to have been kept by the Treasurer of the First Municipality for the periods 1836-1839 and 1849-1851. During the 1840-1848 period the Treasurer of the Department of Police of the First Municipality was responsible for collecting the real estate taxes for this section of the city, as provided for in the ordinance that divided the municipality's fiscal responsibility between two treasurers. As with many tax records, though, there exists the possibility that the records were created by one officer and used by another, in this case being created by the Comptroller/Treasurer of the Department of Public Works and Improvements for use in the collection of tax revenues by the Treasurer/Treasurer of the Department of Police.

The annual registers list real estate property tax bills in numerical order by tax bill number. Each bill shows the name of the property owner and lists all of his holdings within the municipality along with the amount of tax due on each. In the case of multiple holdings, each parcel is listed separately under the property owner's name. For each parcel the square number in which it is located is noted; this is the only reference to the geographical location of the taxed property. In addition to the land holdings of each property owner, the record also lists the number of slaves that each owned within the municipality.

Generally, the bills are arranged by district within the municipality, and by square number within the districts. It should be possible. in some cases at least, to find bills for individual pieces of property simply by following this district/square arrangement. Since multiple holdings are all listed together, though, this geographical approach to the records will not always be possible.

In addition to information on the location of taxable property and the amount due from each property owner, the register also includes either a note that the tax was paid (sometimes with a date, and sometimes with the name of the officer making the tax collection, usually the municipality attorney) or some reference to the fact that the tax was uncollectible. There are occasional tax notices and other loose inserts filed in the volumes.

Available on rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

C420
1836-1851
1st Mun

Tax registers for the First Municipality, 1836-1851.

[mf roll #85-28]
v 1 1836 (#1-1077)
v 2 1836 (#1078-1962)
v 3 1837 (#1-1859)
v 4 1837 (#1860-2182)
v 5 1838 (#1-1201)

[mf roll #85-30]
v 6 1838 (#1202-2120)
v 7 1839
v 8 1840

[mf roll #88-1]
v 9 1841
v 10 1842

[mf roll #85-32]
v 11 1843
v 12 1844

[mf roll #88-2]
v 13 1845
v 14 1846

[mf roll #88-3]
v 15 1847

[mf roll #88-4]
v 16 1848
v 17 1849

[ ]
v 18 1850
v 19 1851

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CB
1st Mun

New Orleans (La.) Comptroller's Office of the First Municipality.

Financial records, 1836-1839; 1849-1852.
12 v.

The office was created by ordinance of June 6, 1836, with the Comptroller to be elected to a one year term by the municipality Council. He was to collect statements of revenues collected by various officers and compare them to the accounts of revenues maintained by the Treasurer. He also had to examine accounts and vouchers presented to him by the Treasurer before any payments could be made from public funds.

A new ordinance, passed on May 27, 1839, divided the fiscal responsibilities of the municipality between two new officers, the Treasurer of the Department of Police and the Treasurer of the Department of Public Works and Improvements. The existing Comptroller assumed the duties of the former office, while the Treasurer took on those of the latter. This arrangement continued in effect until the old division between Comptroller and Treasurer was restored by ordinance of April 2, 1849.

Manuscript volumes recording receipts and expenditures of the municipality. The journals, cashbooks, and day books record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form (usually without detail) arranged by accounts. In at least some of the volumes there are cross references from one set of books to another. The miscellaneous record book includes some records of tax collections, of license collections, and of reimbursements for paving Bienville St.

Available on three rolls of 35mm microfilm; see the inventory below for roll numbers.

See also the records of the Treasurer of the Department of the Police.

Inventory

CB440
1836-1838
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Journal, 1836-1838.

[mf roll #277]
v. 1 June 2, 1836 - December 4, 1838
v. 2 December 5, 1838 - May 31, 1839

CB440
1849-1852
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Journal, 1849-1852.

v. 1 June 2, 1849 - March 31, 1851
v. 2 April 1, 1851 - March 31, 1852

CB443
1836
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Cashbook, 1836.

[mf roll #89-278]
May 31 - December 31, 1836

CB446
1836-1839
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Daybook, 1836-1839.

v. 1 October 22, 1836 - May 26, 1837
v. 2 May 27, 1837 - July 14, 1838

[mf roll #89-279]
v. 3 July 16, 1838 - May 15, 1839
v. 4 May 16 - 31, 1839

CB470
1836-1839
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Ledger, 1836-1839.

CB470
1849-1852
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Ledger, 1849-1852.

CB950
1851-1852
1st Mun

New Orleans (La.) Comptroller of the First Municipality.

Miscellaneous record book, 1851-1852.

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CB650
1839-1851
1st Mun

Certified accounts of the First Municipality of New Orleans, 1839-1851.

1 v.

This manuscript volume records orders for payment due on various public works in the municipality. Each entry shows the date, order number, name of payee, the account that the expenditure was to be charged to, a description of the work being paid for, and the amount of the payment. The volume covers the period from June 4, 1839 through October 20, 1851.

The record may have been kept by the Surveyor's Office to record orders certified by the Surveyor for payment to be made by the Comptroller's Office.

Available as item 1 of microfilm roll #89-295, filed under the call number noted above.

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CC
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Financial records, 1836-1839; 1849-1852.
9 v.

The authority for the office of Treasurer of the First Municipality appears to come from provisions of the original 1805 city charter dealing with the Treasurer of the city. As such, his duties included the receipt and expenditure of all moneys belonging to the municipality; the maintenance of regular accounts of the real and personal property belonging to the municipality; and the collection of all rents, dues, and demands owing to the municipality. He was also to publish an annual account of those receipts and expenditures.

A new ordinance, passed on May 27, 1839, divided the fiscal responsibilities of the municipality between two new officers, the Treasurer of the Department of Police and the Treasurer of the Department of Public Works and Improvements. The existing Treasurer assumed the duties of the latter office, while the Comptroller took on those of the former. This arrangement continued in effect until the old division between Comptroller and Treasurer was restored by ordinance of April 2, 1849.

Manuscript volumes recording receipts and expenditures of the municipality. The journals, cashbooks, and day books record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form (usually without detail) arranged by accounts. In at least some of the volumes there are cross references from one set of books to another.

The 1852 cashbook also includes records of various salary amounts that were not paid. These salaries cover the period 1858-1862 and are listed by chronologically by agency, with the name of the payee and amount due indicated. Additional notations, apparently relating to the settlement of these amounts, are also included. This portion of the record book was probably maintained by the Bureau of Finance that operated during the Federal occupation of the city.

The register of payments made by insurance companies stems from a series of acts passed by the state legislature in the mid-1830s amending the charters of Louisiana insurance companies to require, among other things, annual payments of $750 to be divided up among the three municipalities. Those payments were to be used toward the expenses of the municipality fire departments. Only one page of this volume actually records these payments. The remainder of the book was used to record ground rents collected for lots in the municipality. Properties represented include lots within the limits of the city commons and lots within the area formerly occupied by the old St. Peter Street Cemetery. For each property the name of the proprietor, date of sale (with reference to the notary public who handled the act of sale), the amount of the sale, the amount of each payment due, and observations (usually recording the fact that payment was actually made).

Available on 2 rolls of 35mm microfilm, see the following inventory for roll numbers.

See also the records of the Treasurer of the Department of Public Works and Improvements.

Inventory

[mf roll #89-242]

CC440
1836-1839
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Journal, 1836-1839.

June 2, 1836 - May 31, 1839

CC440
1851-1852
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Journal, 1851-1852.

July 26, 1851 - March 31, 1852

CC443
1836-1837
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Cashbook, 1836-1837.

May 31, 1836 - February 17, 1837

CC443
1852
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Cashbook, 1852.

February 28 - April 13, 1852

CC446
1837-1838
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Daybook, 1837-1838.

February 1, 1837 - March 12, 1838
[mf roll #89-243]

CC470
1836-1839
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Ledger, 1836-1839.

CC470
1849-1852
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Ledger, 1849-1852.
[NOTE: Page #86 in this volume was not filmed. The data appearing on that page has been photocopied and is available from the archivist].

CC530
1838-1846
1st Mun

New Orleans (La.) Treasurer of the First Municipality.

Register of payments from insurance companies, 1838-1846.

CC537
1851-1852
1st Mun New Orleans (La.) Treasurer of the First Municipality.

Register of payment warrants issued, 1851-1852.

July 12, 1851 - March 15, 1852

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CC427
1850
1st Mun

New Orleans (La.) First Municipality Treasurer's Office.

Personal property tax bills, 1850.
1 v.

This manuscript volume records the bills issued by the Treasurer for personal property taxes due by property owners in the 4th and 5th representatives in the First Municipality. The data is arranged by bill number; each record gives the name of the taxpayer, the nature of his personal property (capital, carriages, ships, etc.), assessed value of the property, the amount of tax due on the property, and (in some cases) the date that the tax was paid.

Available as item 2 on microfilm roll #89-295, filed under call number CB650 1839-1851 1st Mun.

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CCA
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Financial records, 1839-1849.
16 v.

An ordinance, passed on May 27, 1839, divided the fiscal responsibilities of the municipality between two officers, the Treasurer of the Department of Police and the Treasurer of the Department of Public Works and Improvements. The existing Treasurer assumed the duties of the latter office, while the Comptroller took on those of the former.

The Treasurer of the Police Department was to receive revenues from the following sources: (1) taxes on carts & carriages; merchants, retailers, & peddlers; grog-shops & hotels; masked balls, balls, and concerts; real property; and oyster stands; (2) fines; and (3) ground rents. These revenues were to be used to pay the following: (1) expenses of the Mayor, Recorder, city council, constables, city guard, the treasurer himself, & all those employed in collecting the specified revenues; (2) gas lamps; (3) cleaning of the streets; (4) fire engines; and (5) paupers & public schools. There does not appear to have been any direct connection between the office of the Treasurer of the Police Department and the administration of the City Guard or the Commissaries of Police. The Treasurer of the Police Department does appear, however, to have exercised comptroller's power over the Treasurer of Public Works and Improvements.

The Treasurer of the Department of Public Works and Improvements, meanwhile, was to "continue the collection of all revenues of whatever nature not designated [for collection by the Treasurer of the Police Department], and to pay all demands upon the treasury under his charge including his own salary, and the salary of the printer, and of all officers employed in the department of public works and improvements, and in the collection of its revenues." This officer also exercised comptroller's powers over the Treasurer of the Police Department.

This system appears to have been designed to provide for strict control over all public receipts and expenditures, and to assure that no one fiscal officer maintained control over all fiscal aspects. This arrangement continued in effect until the pre-1839 division between Comptroller and Treasurer was restored by ordinance of April 2, 1849.

The records are manuscript volumes arranged in series as follows:

Comptroller's cashbooks of receipts and expenditures of the Treasurer of the Department of Public Works and Improvements, 1839-1849 [CCA443b, 5 v.]

Daybooks, 1839-1846 [CCA446, 3 v.]

Cashbooks, 1839-1849 [CCA443, 4 v.]

Comptroller's journal of receipts and expenditures of the Treasurer of the Department of Public Works and Improvements, 1839-1840 [CCA440b]--the journal was discontinued in mid- 1840 and the cashbook served in its place thereafter

Comptroller's record of checks issued by the Treasurer of the Department of Public Works and Improvements, 1839-1842 [CCA466]--also includes record of bills payable and receivable for the year 1848

Ledger, 1839-1849 [CCA470]

Comptroller's ledger of accounts of the Treasurer of the Department of Public Works and Improvements, 1839-1849 [CCA470b].

The journals, cashbooks, and daybooks record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form arranged by accounts. In most of the volumes there are cross references from one set of books to another.

Available on five rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

NOTE: These records were microfilmed in an order different from that indicated below. Film locations (by roll numbers) are given for each volume.

CCA443b
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Comptroller's cashbooks of receipts and expenditures of the Treasurer of the Department of Public Works and Improvements, 1839- 1849.

v. 1 June 1, 1839 - June 28, 1841 [mf roll #89-245]
v. 2 July 2, 1841 - June 30, 1843 [mf roll #89-245]
v. 3 July 1, 1843 - September 6, 1845 [mf roll #89-245]
v. 4 September 10, 1845 - July 8, 1847 [mf roll #89-246]
v. 5 July 9, 1847 - May 30, 1849 [mf roll #89-246]

CCA446
1839-1846
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Daybooks, 1839-1846.

v. 1 June 8, 1839 - October 29, 1841 [mf roll #89-246]
v. 2 November 1, 1841 - January 6, 1844 [mf roll #89-246]
v. 3 January 9, 1844 - March 31, 1846 [mf roll #89-246]

CCA443
1839-1846
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Cashbooks, 1839-1849.

v. 1 June 15, 1839 - June 15, 1843 [mf roll #89-244]
v. 2 June 19, 1843 - September 26, 1846 [mf roll #89-244]
v. 3 September 26, 1846 - February 3, 1849 [mf roll #89-244]
v. 4 February 3 - May 31, 1849 [mf roll #89-245]

CCA440b
1839-1840
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Comptroller's journal of receipts and expenditures of the Treasurer of the Department of Public Works and Improvements, 1839-1840.

June 1, 1839 - May 28, 1840 [mf roll #89-244]

CCA466b
1839-1842
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Comptroller's record of checks issued by the Treasurer of the Department of Public Works and Improvements, 1839-1842.

June 3, 1839 - February 24, 1842 [mf roll #89-247]

CCA470
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Ledger, 1839-1849. [mf roll #89-248]

CCA470b
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Police Department of the First Municipality.

Comptroller's ledger of accounts of the Treasurer of the Department of Public Works and Improvements, 1839-1849.
[mf roll #89-248]

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CCB
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Financial records, 1839-1849.
13 v.

An ordinance, passed on May 27, 1839, divided the fiscal responsibilities of the municipality between two officers, the Treasurer of the Department of Police and the Treasurer of the Department of Public Works and Improvements. The existing Treasurer assumed the duties of the latter office, while the Comptroller took on those of the former.

The Treasurer of the Department of Public Works and Improvements was to "continue the collection of all revenues of whatever nature not designated [for collection by the Treasurer of the Police Department], and to pay all demands upon the treasury under his charge including his own salary, and the salary of the printer, and of all officers employed in the department of public works and improvements, and in the collection of its revenues." This officer also exercised comptroller's powers over the Treasurer of the Police Department.

The Treasurer of the Police Department, meanwhile, was to receive revenues from the following sources: (1) taxes on carts & carriages; merchants, retailers, & peddlers; grog-shops & hotels; masked balls, balls, and concerts; real property; and oyster stands; (2) fines; and (3) ground rents. These revenues were to be used to pay the following: (1) expenses of the Mayor, Recorder, city council, constables, city guard, the treasurer himself, & all those employed in collecting the specified revenues; (2) gas lamps; (3) cleaning of the streets; (4) fire engines; and (5) paupers & public schools. There does not appear to have been any direct connection between the office of the Treasurer of the Police Department and the administration of the City Guard or the Commissaries of Police. The Treasurer of the Police Department does appear, however, to have exercised comptroller's power over the Treasurer of Public Works and Improvements.

This system appears to have been designed to provide for strict control over all public receipts and expenditures, and to assure that no one fiscal officer maintained control over all fiscal aspects. This arrangement continued in effect until the pre-1839 division between Comptroller and Treasurer was restored by ordinance of April 2, 1849.

The records are manuscript volumes arranged in series as follows:

Journals, 1839-1851 [CCB440, 4 v.]--volume 4 (1849-1851) was apparently continued in use by the "consolidated" Treasurer's Office; it is continued by New Orleans (La.) Treasurer's Office of the First Municipality, Journal, 1851- 1852

Cashbook, 1843-1844 [CCB443]

Comptroller's cashbooks of receipts and expenditures of the Treasurer of the Department of Police, 1839-1849 [CCB4- 43b, 4 v.]

Ledger, 1839-1849 [CCB470]

Comptroller's ledger of accounts of the Treasurer of the Department of Police, 1839-1849 [CCB470b]

Record of collections of various license taxes, 1841-1851 [CCB531]--apparently continued in use by the Treasurer of the First Municipality

Bills receivable, 1839-1855 [CCB540]--apparently continued in use by the Treasurer of the First Municipality and later by the Treasurer of the City of New Orleans.

The journals and cashbooks record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form arranged by accounts. In most of the volumes there are cross references from one set of books to another.

Available on four rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

CCB440
1839-1851
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Journals, 1839-1851.

[mf roll #89-249]

v. 1 June 1, 1839 - January 22, 1842
v. 2 January 22, 1842 - December 27, 1845

[mf roll #89-250]

v. 3 December 29, 1845 - March 31, 1849
v. 4 April 2, 1849 - July 26, 1851

CCB443
1843-1844
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Cash book, 1843-1844.

May 23, 1843 - December 21, 1844

[mf roll #89-251]

CCB443b
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Comptroller's cashbooks of receipts and expenditures of the Treasurer of the Department of Police, 1839-1849

v. 1 June 11, 1839 - March 11, 1843
v. 2 March 13, 1843 - September 5, 1845
v. 3 September 8, 1845 - February 29, 1848

mf roll #89-252]

v. 4 March 1, 1848 - May 31, 1849

CCB470
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Ledger, 1839-1849.

CB470b
1839-1849
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Comptroller's ledger of accounts of the Treasurer of the Department of Police, 1839-1849.

CCB531
1841-1851
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Record of collections of various license taxes, 1841-1851.

CCB540
1839-1855
1st Mun

New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.

Bills receivable, 1839-1855.

April, 1839 - January, 1855
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CB
1836-1852
2nd Mun New Orleans (La.) Second Municipality Comptroller's Office.

Records, 1836-1870.

18 v.

By ordinance of May 6, 1836, the Second Municipality Council provided by the annual appointment of a Comptroller. The duties of that officer were:

to examine claims and audit accounts against the municipality, and to report on them to the Council at its regular meetings;

to countersign warrants drawn on the Treasurer;

to examine, adjust, and settle accounts of persons indebted to the Municipality;

to have charge of all real estate belonging to the Municipality;

to superintend the collection of taxes and debts due to the Municipality;

to keep a complete set of books relative to appropriations for expenditures by the Municipality;

to assist the commissioners of the Municipality sinking fund;

to keep records relative to the Municipality's share of the city debt managed by the General Sinking Fund;

to countersign all receipts for taxes on real estate and slaves;

to procure from the custom house a monthly list of vessels moored at the port of the Municipality, to be used for comparison to the statements made by the Wharfinger of the Municipality; and

to make an annual report to the Council on the revenues and expenditures of the Municipality.

The records are arranged in series as follows:

General financial records, 1836-1852
Record of levee dues on ships in the Municipality, 1847-1852.

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CB
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Financial records, 1836-1852.

17 v.

Arranged in subseries as follows:

Journals, 1836-1852 (CB440, 5 v.);
Daybooks, 1844-1846 (CB446, 2 v.);
Ledgers, 1836-1852 (CB470, 5 v.);
License ledger, 1839-1842 (CB470L);
Accounts current, 1838-1849(CB479);
Letter books, 1838; 1840-1852 (CB511, 2 v.);
Bills and notes payable, 1846-1851 (CB540).

Manuscript volumes recording receipts and expenditures of the municipality. The journals and day books record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form (usually without detail, except for the 1836-1838 volumes) arranged by accounts. In at least some of the volumes there are cross references from one set of books to another.

The license ledger is arranged by types of license (grog shops; hotels, private boarding houses, eating houses, etc.; beer parlors; pedlars; public drays and carts; private drays and carts; carriages; soda water establishments; and billiard tables), and records the date, license number, name of licensee, amounts paid, and, in some cases, remarks. The volume also includes records of reimbursements for paving, records of taxes for the years 1838 and 1839, and financial records dealing with the opening of several streets in the municipality.

The accounts current book records the city's accounts with John Minturn for paving and with Samuel Arnold for supplying curb stone and other materials. The latter record includes the type, quantity, and cost of materials received by shipment (the ship carrying the materials is also identified). Also in this volume are records of the Comptroller's cash accounts with the Treasurer of the municipality for the period 1839-1840.

The letter books contain copies of outgoing correspondence of the comptroller, with occasional copies of letters from other officials in the municipality's financial administration. Volume 2 of this subseries (1840- 1852) is made up of letterpress copies.

Available on five rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

CB440
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Journal of receipts and expenditures, 1836-1852.

[mf #89-296]

v. 1 May 17, 1836 - July 5, 1838
v. 2 January 2, 1839 - January 3, 1843

[mf #89-297]

v. 3 January 3, 1843 - December 31, 1846
v. 4 January 1, 1847 - August 31, 1850
v. 5 September 30, 1850 - March 31, 1852

CB446
1844-1846
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Day books, 1844-1846.

[mf #89-298]

v. 1 January 2, 1844 - August 25, 1845 [NOTE: There are no pages 167, 169, or 170 in the original volume]
v. 2 August 26, 1845 - December 31, 1846

CB470
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Ledger, 1836-1852.

v. 1 1836 - 1838 (Receipts)
v. 2 1836 - 1838 (Expenditures) [NOTE: Pages 223-228 are blank in the original volume]

[mf #89-299]

v. 3 1839 - 1845
v. 4 1846 - 1850
v. 5 1851 - 1852

CB470L
1839-1842
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

[mf #89-300]

License ledger, 1839-1842.

CB479
1838-1849
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Accounts current, 1838-1849.

CB511
1838; 1840-1852
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Letter books, 1838; 1840-1852.

v. 1 May 24 - December 31, 1838
v. 2 April 29, 1840 - January 30, 1852

CB540
1846-1851
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Bills and notes receivable, 1846-1851.

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Back to the Financial Records menu


CB420
1836-1851
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Tax registers, 1836-1851.

13 v.

The annual registers list real estate property tax bills in numerical order by tax bill number. Each bill shows the name of the property owner and lists all of his holdings within the municipality along with the value of each parcel and the amount of tax due on each. In the case of multiple holdings, each parcel is listed separately under the property owner's name. Beginning with the record for the year 1840, the square number in which each parcel lay is noted; this is the only reference to the geographical location of the taxed property. In addition to the land holdings of each property owner, the record also lists the number of slaves that each owned within the municipality.

The taxes for the years 1836-1838 all are recorded in a single volume. The record for 1839 is missing.

Available on 35mm microfilm; see the following inventory for roll numbers.

Inventory

CB420
1836-1851
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Tax registers, 1836-1851.

[mf roll #86-2]

v 1 1836-1838
v 2 1840

[mf roll #86-3]

v 3 1841
v 4 1842
v 5 1843
v 6 1844

[mf roll # ]

v 7 1845
v 8 1846
v 9 1847

[mf roll #86-5]

v 10 1848
v 11 1849
v 12 1850
v 13 1851

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CB571
1849-1852
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Record of levee dues on ships in the municipality, 1849-1852.

1 v.

Ordinance of May 6, 1836 called for the appointment of a Comptroller by the Second Municipality Council. Among his responsibilities he was to superintend the collection of the revenues due the municipality. By ordinance of May 12, 1836, the Council required the Wharfinger to furnish the Comptroller with abstracts from his books each month. The Comptroller was also to procure each month from the Customhouse a list of vessels that had moored in the Municipality and was to retain that list for comparison with the account rendered by the Wharfinger. These provisions confirm an activity on the part of the Comptroller to reconcile differences between the records of the Wharfinger and actual collection of levee dues by the collectors.

Manuscript volume recording for each ship in the municipality its date of arrival, name and amount of levee dues as reported by the Wharfingers. Also included are symbols and/or comments indicating differences between the amounts as reported and the actual amounts collected by the collectors. The front portion of the volume includes records for ships, the middle section those for steamboats, and the back section contains weekly balances of accounts of the Wharfinger and the collectors. Also included are several loose documents listing other discrepancies between the two offices as well as lists of "outstanding sea vessels" for January-March, 1851.

Previously described as part of the "Wharfinger Records." Recataloged, 3/13/89.

Available as item 10 on microfilm roll #90-163; filed under call number CB420ws 1852-1855.

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CC
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Financial records, 1836-1852.

11 v.

By ordinance of May 6, 1836, the Municipality Council provided for the annual appointment of a Treasurer for the Municipality. The duties of that officer included:

to collect and receive all monies, notes or other evidences of debt due the Municipality, to keep a correct account of these items, and to deposit them in the bank(s) designated by the Council;

to be responsible for deficiencies in the collection of real estate taxes and ground rents or in the prosecution of individuals for non-payment of the same;

to sign all receipts for taxes or ground rents;

to keep a correct set of books and to exhibit them to the Comptroller on his demand;

to make regular reports on revenues and expenditures to the Council; and

to pay out monies on authority of the Council, Comptroller, and Mayor.

The Treasurer also had the authority to hire persons to collect taxes and other monies due the Municipality.

The records are arranged in series as follows:

Journal, 1836-1838 (CC440);
Ledgers, 1836-1852 (CC470, 9 v.);
Receipts for charitable payments, 1840-1841 (CC530).

Manuscript volumes recording receipts and expenditures of the municipality. The ledgers record the information in summary form (usually without detail) arranged by accounts. The volume for 1848-1849 is indexed. The journal appears to have been prepared as an intermediate record with summary data from a no longer extant cashbook prior to final posting in the ledger.

The receipts for charitable payments are printed forms with manuscript entries showing the name of the payee, the amount of each payment, and the name of the alderman authorizing the payment. Each receipt is numbered and dated.

Available on three rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

[mf roll #89-305]

CC440
1836-1838
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Journal, 1836-1838.

CC470
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Ledger, 1836-1852

v. 1 1836 - 1838
v. 2 1838 - 1840
v. 3 1840 - 1842
v. 4 1842 - 1844

[mf roll #89-306]

v. 5 1845 - 1846
v. 6 1846 - 1847
v. 7 1848 - 1849
v. 8 1849 - 1850

[mf roll #89-307]

v. 9 1851 - 1852

CC530
1840-1841
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Receipts for charitable payments, 1840-1841.

July, 1840 - May, 1841 [#661-1144]

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C420
1836-1851
3rd Mun

Tax registers for the Third Municipality, 1836-1851.

26 v.

These manuscript volumes appear to have been kept by the Treasurer of the Third Municipality. As with many tax records, though, there exists the possibility that the records were created by one officer and used by another, in this case being created by the Comptroller for use in the collection of tax revenues by the Treasurer.

The annual registers list real estate property tax bills in numerical order by tax bill number. Each bill shows the name of the property owner and lists all of his holdings within the municipality along with the amount of tax due on each. In the case of multiple holdings, each parcel is listed separately under the property owner's name. For each parcel the square number is noted, along with the faubourg in which the parcel was located; this is the only reference to the geographical location of the taxed property. Beginning in 1849 there are separate volumes for each of the three representative districts comprising the Third Municipality (these districts, 7,8, & 9, correspond to the modern-day ward designations within the Third Municipal District). In addition to the land holdings of each property owner, the record also lists the number of slaves that each owned within the municipality.

In addition to information on the location of taxable property and the amount due from each property owner, the register also includes either a note that the tax was paid (sometimes with a date, and sometimes with the name of the officer making the tax collection, usually the municipality attorney) or some reference to the fact that the tax was uncollectible. There are occasional tax notices and other loose inserts filed in the volumes.

There is an index volume, indicated in earlier processing as corresponding to the 1839 register, which is unidentified at this time.

Available on six rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

C420
1836-1851
3rd Mun

Tax registers for the Third Municipality, 1836-1851.

[mf roll #86-6]
v 1 1836
v 2 1837 (#1-780)
v 3 1837 (#781-1518)
v 4 1837 (#1519-1959)
v 5 1838 (#1-1342)

[mf roll #86-7]

v 6 1838 (#1344-2015)
v 7 1839 (#1-1271)
v 8 1839 (#1277-1877)
v 9 1840

[mf roll #86-8]

v 10 1841
v 11 1842
v 12 1843
v 13 1844

[mf roll #86-9]

v 14 1845
v 15 1846
v 16 1847

[mf roll #86-11]

v 17 1848
v 18 1849 (7th Representative District)
v 19 1850 (7th Representative District)

[mf roll #86-12]

v 20 1849 (6th Representative District)
v 21 1850 (8th Representative District)
v 22 1851 (8th Representative District)
v 23 1849 (9th Representative District)
v 24 1850 (9th Representative District)
v 25 1851 (9th Representative District)

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CB
1837-1852
3rd Mun

New Orleans (La.) Third Municipality Comptroller's Office.

Financial records of the municipality, 1837-1852.

14 v.

Arranged in series as follows:

Journals, 1837-1839; 1850-1851 (CB440,5 v.);
Cashbooks, 1847-1848 (CB443);
Daybooks, 1838-1839; 1845-1846 (CB446, 3 v.);
Ledgers, 1837-1839; 1851-1852 (CB470, 2 v.);
Balance books, 1840-1846; 1848-1851 (CB475, 2 v.)

Manuscript volumes recording receipts and expenditures of the municipality. The journals, cashbooks, and day books record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form (usually without detail) arranged by accounts. The balance books include periodic records of each account and its balance at the end of a given period; totals for all accounts are also provided. In at least some of the volumes there are cross references from one set of books to another.

Available on two rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

CB440
1837-1839; 1850-1852

Journal, 1837-1839; 1850-1852.

[mf roll #89-230]
v. 1 January 12, 1837 - January 12, 1839
v. 2 January 15 - December 31, 1839
v. 3 January 2 - November 6, 1850
v. 4 November 10, 1850 - April 24, 1851
v. 5 April 25, 1851 - April 10, 1852

CB443
1847-1848

Cashbook, 1847-1848.

July 19, 1847 - June 10, 1848

[mf roll #89-231]
CB446
1838-1839; 1845-1846

Day book, 1838-1839; 1845-1846

v. 1 February 7, 1838 - September 30, 1839
v. 2 October 1 - December 21, 1839
v. 3 October 30, 1845 - May 30, 1846

CB470
1837-1839; 1850-1852

Ledger, 1837-1839; 1850-1852.

v. 1 1837 - 1839
v. 2 1850 - 1851
v. 3 1851 - 1852

CB475
1840-1846; 1848-1851

Balance book, 1840-1846; 1848-1851.

v. 1 April, 1840 - May, 1846
v. 2 November, 1848 - October, 1851

Back to the Third Municipality records menu
Back to the Financial Records menu


CC
1836-1852
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Financial records of the municipality, 1836-1852.

14 v.

Arranged in series as follows:

Journals, 1836-1851 [CC440, 6 v.];
Cashbooks, 1847-1849 [CC443, 3 v.];
Ledgers, 1836-1852 [CC470, 4 v.],
Record of ground rents collected, 1837-1851 [CC682].

Manuscript volumes recording receipts and expenditures of the municipality. The journals and cashbooks record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form (usually without detail) arranged by accounts. In at least some of the volumes there are cross references from one set of books to another.

Available on four rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

CC440
1836-1851
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Journal, 1836-1851

[mf roll #89-301]
v. 1 June 1, 1836 - December 1, 1839
v. 2 January 21, 1840 - January, 1846
v. 3 February 1, 1846 - May, 1846

[mf roll #89-302]
v. 4 June 1, 1846 - September 30, 1848
v. 5 March 12, 1849 - December 15, 1849
v. 6 December 20, 1849 - February 21, 1851

CC443
1847-1849
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Cashbook, 1847-1849.

v. 1 September 20, 1847 - June 24, 1848

[mf roll #89-303]
v. 2 June 26, 1848 - January 31, 1849
v. 3 February 1, 1849 - November 24, 1849

CC470
1836-1852
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Ledger, 1836-1852

v. 1 1836 - 1839
v. 2 1839 - 1846

[mf roll #89-304]
v. 3 1846 - 1851
v. 4 1851 - 1852

CC682
1837-1851
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Records of ground rents collected, 1837-1851.

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CB
1852-1866

New Orleans (La.) Comptroller's Office.

Records, 1852-1866.

57 v.

The 1852 city charter provided for the popular election of the Comptroller to a term of two years. The qualifications for the position were the same as those for the state House of Representatives.

Essentially, the Comptroller was charged with the general supervision of the fiscal affairs of the city. He had to approve all receipts into and expenditures from the municipal treasury. Each year he was to present a detailed report of receipts and expenditures to the Common Council; that report was also published in book form. The numerous detailed provisions of the charter and subsequent city ordinances relative to the Comptroller are available in the Louisiana Division.

The records are arranged in series as follows:

General financial records, 1852-1866
Balance book, 1854-1856
Records of paving bills turned over to contractors, 1852-1870
Register of tax alterations, 1854-1860
Register of ships, flatboats, and steamboats reported by the Wharfinger, 1852-1870.

See also the published semi-annual reports of the Comptroller.

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CB
1852-1866

New Orleans (La.) Comptroller's Office.

General financial records, 1852-1866.

28 v.

The records are manuscript volumes, including the usual journals [see below for description], day books, ledgers, and other financial documents common in such offices. These are listed in the accompanying inventory. Some of the less common or otherwise unusual items are described more fully below:

Appropriations ledger, 1857-1861 [CB474]--lists amounts appropriated for various purposes by city ordinances along with a record of the amounts actually expended; appears to be an attempt to keep track of the accuracy of the amount estimated for each appropriation.

Letter book, 1856-1858 [CB511]--letterpress copies of letters sent by the office.

Adjudications of contracts, 1852- ca. 1866 [CB662, 2 v.]--includes newspaper clippings of bid notices along with various manuscript notations indicting the deliberations of the Finance Committees relative to each contract; the names and bid amounts for each bidder, as well as the name of the eventual contractor are also usually given.

Records of license blanks turned over to the Treasurer, 1855-1863 [CB679, 3 v.]--volume 1 (1855) also includes records of the public printing for the city, 1856-1866 and a record of bills registered by the Comptroller, 1855-1856.

The journals of receipts and expenditures are manuscript volumes recording monies received and spent by the municipal government. The journal entries appear to have been made at the end of each month from day books or other books of original entry. Entries are grouped together according to the account being credited or debited for the receipt or expenditure. Among the accounts represented in the record are streets, salaries, public schools, law charges, fire companies, printing, charity, public ceremonies, and cemeteries.

The Comptroller's journals provide more detail for expenditures than for receipts; the reverse is true for the separate set of journals kept by the Treasurer's Office. Whereas entries for receipts tend to be summaries (e.g., total amount collected for licenses for a given time period), those for expenditures often specify the exact purposes for which the monies were spent. For example, in January, 1858, under the Military Companies account is listed an expenditure of $30.00 to "D. Kelly, salary as gunner of Washington Artillery, during December, 1857." For March of that year, under the Public Ceremonies account is recorded the payment of $40.00 to "Jordan B. Noble, music for [January, 8, 1858]." In addition to recording the amount and purpose of such expenditures, the journals also note the warrant number for each payment along with the number of the ordinance that appropriated funds for the payment. The journal for the years 1859-1860 is missing.

The contents of the Comptroller's journals were published as part of that officer's annual or semi-annual reports [see CB200]. The potential for printing errors, however, makes reference back to the original records essential in matters requiring absolute accuracy.

Available on 8 rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

[mf roll #89-329]
CB390
1855-1858

New Orleans (La.) Comptroller's Office.

Requisition book, 1855-1858.

October 1, 1855 - January 15, 1858

CB410
1860-1862

New Orleans (La.) Comptroller's Office.

Daily record of expenditures, 1860-1862.

November 15, 1860 - August 12, 1862

CB413
1852

New Orleans (La.) Comptroller's Office.

Report of expenditures, 1852.
CB417
1860-1861

New Orleans (La.) Comptroller's Office.

Record of expenditures by account, 1860-1861.

July, 1860 - July, 1861

CB429
1853-1862

New Orleans (La.) Comptroller's Office.

Record of ground rents, licenses, paving bills, etc. turned over for collection, 1853-1862.
[NOTE: pages 415-418 are blank in the original]

[mf roll #89-330]
CB440
1852-1862

New Orleans (La.) Comptroller's Office.

Journals of receipts and expenditures, 1852-1862.

v. 1 April, 1852 - December, 1855
v. 2 January, 1856 - December, 1858

[mf roll #89-331]

v. 3 January, 1861 - December, 1862

CB443
1856-1857

New Orleans (La.) Comptroller's Office.

Cash book of collections, 1856-1857.

October 1, 1856 - October 15, 1857

CB446
1852-1858

New Orleans (La.) Comptroller's Office.

Day books of expenditures, 1852-1858.

v. 1 April 23, 1852 - July 26, 1853

[mf roll #89-332]

v. 2 July 26, 1853 - February 29, 1856
v. 3 March 5, 1856 - December 31, 1858

CB460
1856-1862

New Orleans (La.) Comptroller's Office.

Statements of checks drawn by the Treasurer, 1856-1862.

v. 1 February 28, 1856 - August 25, 1858
v. 2 September 21, 1858 - ca. 1862

[mf roll #89-333]
CB461
1857-1859

New Orleans (La.) Comptroller's Office.

Treasurer's reports of receipts, 1857-1859.

CB470
1852-1862

New Orleans (La.) Comptroller's Office.

Ledgers, 1852-1862.

v. 1 1852 - 1857
v. 2 1858 - 1862

[mf roll #89-334]
CB473
1853-1857

New Orleans (La.) Comptroller's Office.

Ledger of receipts, 1853-1857.

CB474
1857-1861

New Orleans (La.) Comptroller's Office.

Appropriations ledger, 1857-1861.

[mf roll #89-335]
CB511
1856-1858

New Orleans (La.) Comptroller's Office.

Letter book, 1856-1858.

July 19, 1856 - July 20, 1858
[NOTE: pages 7 and 421 are missing from the original volume]

[mf roll #89-336]
CB540
1855-1861

New Orleans (La.) Comptroller's Office.

Register of bills delivered to the City Attorney for collection, 1855- 1861.

August 21, 1855 - November 12, 1861

CB542
1854-1855

New Orleans (La.) Comptroller's Office.

Register of cash warrants, 1854-1855.

CB543
1852

New Orleans (La.) Comptroller's Office.

Receipt stubs from cash warrants, 1852.

April 21 - 26, 1852

CB662
1852-1866

New Orleans (La.) Comptroller's Office.

Adjudications of contracts, 1852-1866.

v. 1 May 17, 1852 - December 28, 1857
v. 2 January 9, 1858 - 1866

CB679
1855-1863

New Orleans (La.) Comptroller's Office.

Record of license blanks turned over to the Treasurer, 1855-1863.

v. 1 1855
v. 2 1858-1859
v. 3 1861-1863

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CB200
1852-1862

New Orleans (La.) Comptroller's Office.

Annual reports/semi-annual reports, 1852-1862.

18 v.

The 1852 City Charter stipulated that in January of each year, the Comptroller should submit to the Council a "report of the receipts and expenditures during the past year...." The report was also to include "a full detail" of persons to whom money had been paid or to whom notes or bonds had been issued, along with the amount, the number of the warrant, and the date of the resolution or ordinance authorizing the expenditure. In addition, the report was to give a detailed statement of the city's indebtedness, listing all outstanding obligations. Finally, the report was to contain estimated receipts and expenditures for the current year and "in general, all such matter, in connection with the fiscal affairs of the city as the Comptroller may consider of public interest."

By Ordinance 3017 (August 25, 1856) the reports became semi-annual, submitted in January and July of each year. This ordinance also outlined more specifically the contents of the current-year estimates of receipts and expenditures to be submitted by various city officers.

The records are 16 printed volumes. Volumes 1-3 (1853-1855) are annual reports; the remaining volumes (1856-1862) are semi-annual. Each contains the information stipulated in the Charter and the 1856 ordinance: a statement of receipts and expenditures for each municipal district and the City of Lafayette, a list of outstanding warrants, an estimate of receipts and expenditures for the coming year (or six months), a statement of bills payable to the city, an estimate of the amount of expenditure required for improvement of public works (during the coming year/6 months), and an abstract from the assessment rolls. Beginning with volume 3, the reports also contain a statement on the valuation of real estate and slaves and a statement of notes receivable.

The reports are of particular interest because of the wealth of detail they offer not only of the city's fiscal affairs but also of its daily life during the period covered. The statement of receipts, for example lists names of applicants for various licenses (for coffee houses, billiard tables, drays and carts, balls, etc.), details circumstances under which people were fined (e.g., in May, 1852, "Ann Sheehan, for cab, furious driving"), records monies received from bequests (e.g., in June, 1852, "Girod Bequest--Rec'd for negroes sold by A.D. Crossman, Mayor, $14,050.00") and from numerous other source--taxes, jail fees, levee dues, paving reimbursements, ground rents, etc. The statement of expenditures gives a precise picture of how the city spent money, recording expenditures, for example, for payrolls, equipment and facilities (e.g., in February, 1855, $1000 to the Philadelphia Fire Co. for a new engine; and in July 1852, $7,038.95 to "Sundry persons for Mayor's and Board of Alderman's Rooms"), charity, elections, public ceremonies (e.g., in March 1855, $8.00 for repairing the flag of City Hall and $l50.00 to the Washington Artillery for firing salutes on the Fourth of July), municipal services (e.g., in June 1852, $15.00 to J. Williams for removing dead animals from the street), etc.

Available on three rolls of 35mm microfilm, see the following inventory for roll numbers.

These documents are continued by annual reports of the Department of Public Finance and the Department of Finance. Some of the later reports are available on microfilm. See the City Archives card catalog under call number CB200 for further information.

Inventory

CB200
1852-1862

New Orleans (La.) Comptroller's Office.

Annual reports/semi-annual reports.

[mf roll #78-122]
v. 1 April 12, 1852-January 1, 1853
v. 2 January 1, 1853-January 1, 1854
v. 3 January 1, 1854-January 1, 1855
v. 4 January 1, 1855-January 1, 1856
v. 5 January 1, 1856-June 30, 1856
v. 6 July 1, 1856-January 1, 1857

[mf roll #78-123]
v. 7 January 1, 1857-July 1, 1857
v. 8 July 1, 1857-January 1, 1858
v. 9 January 1, 1858-June 30, 1858
v. 10 July 1, 1858-January 1, 1859
v. 11 January 1, 1859-July 1, 1859
v. 12 July 1, 1859-January 1, 1860

[mf roll #78-124]
v. 13 January 1, 1860-July 1, 1860
v. 14 July 1, 1860-January 1, 1861
v. 15 January 1, 1861-July 1, 1861
v. 16 July 1, 1861-January 1, 1862
v. 17 January 1, 1862-June 30, 1862
v. 18 July 1, 1862-December 31, 1862

Back to the "Consolidated" City records menu
Back to the Financial Records menu


CB420wf/ws/wv/ww
1852-1870

New Orleans (La.) Comptroller's Office.

Registers of ships, flatboats, and steamboats as reported by the Wharfinger, 1852-1870.

19 v.

Arranged by class of vessel into two date groupings: 1852-1854/55 and 1855-1858; records for 1858-1870 are entered together in one master volume for each section.

Section 29 of the 1852 city charter provided that the Comptroller would have general supervision of the city's fiscal affairs and would keep a full set of books recording those affairs. Ordinance #54, passed by the Common Council in May, 1852, provided for the appointment of two Wharfingers who,along with their duties relative to the supervision of the port, were to make weekly reports to the Comptroller of all and every vessel entering the port,with the tonnage, etc. for each.

Ordinance #3151 (December, 1856) further required them to keep their own set of books to record the arrival and departure dates, names, masters or consignees, and tonnage for each vessel in separate books according to class of ship. Ordinance #2364 (August, 1855) called for the Comptroller to lease the revenues of the port to the highest bidders, based on a redivision of the port into six geographical sections. Subsequent laws provided for the releasing of those revenues, a practice which continued until all leases were canceled during the Civil War. Collection of levee dues was then placed in the hands of the Wharfingers (see ordinances #6035 and #6054). In 1869,ordinance #1630 provided for the election of four collectors of levee dues.

The 1870 charter placed the general supervision of the city's wharves in the hands of the new Administrator of Commerce and the revenues and operations of the port were again leased out. In 1896 the state Legislature created the Board of Commissioners of the Port of New Orleans and the city government lost direct control of port revenues and other port business.

Manuscript volumes, generally recording the dates of arrival and departure, name, tonnage, and levee dues assessed for each ship or other craft in the port of New Orleans. Many records also include remarks and/or records of payment of the levee dues. In some instances there are separate reports or other notes glued into the volumes. Separate books were kept for each class of vessel (i.e., ships, steamboats, and flatboats). The steamboat register, 1855-1858 (5th and 6th sections), also includes the Treasurer's returns of licenses issued in January and February, 1866 [a statistical report on one double page].

These volumes appear to have been kept by the Comptroller's Office to record the information conveyed in the weekly reports of the Wharfinger. Using that original information the Comptroller kept track of differences in the amounts so reported and the actual levee dues collected by the Collectors or the lease holders. It is also possible that these books were used by those parties themselves in making their collections.

Previously described, and in part microfilmed, as part of the"Wharfinger Records." Recataloged, 3/6/1989.

Available on 35mm microfilm; see the following inventory for roll numbers.

Inventory

CB420wf
1852-1855

Registers of flatboats, rafts, pirogues and flatboats broken, 1852-1855.

v. 1 April 22, 1852 - May 29, 1855 1st & 4th Dist.
[mf roll #75-109, item 5; filed under call number QN205 1845-1851 2nd Mun]
v. 2 June 8, 1852 - May 29, 1855 2nd & 3rd Dist.
[mf roll #75-109, item 6; filed under call number QN205 1845-1851 2nd Mun]
v. 3 January 27, 1853 - May 29, 1855 2nd & 3rd Dist.
[mf roll #75-109, item 7; filed under call number QN205 1845-1851 2nd Mun]

CB420wf
1855-1858

Registers of flatboats, rafts, pirogues and flatboats broken, 1855-1858.

June 1, 1855 - September 25, 1858 5th & 6th Sect.

CB420ws
1852-1855

Registers of steamboats, 1852-1871.

v. 1 April 12, 1852 - May 31, 1855 1st & 4th Dist.
[mf roll #90-163, item 1]
v. 2 May 1, 1852 - May 31, 1855 2nd & 3rd Dist.
[mf roll #90-163, item 2]

CB420ws
1855-1858

Registers of steamboats, 1855-1858.

v. 1 June 1, 1855 - September 30, 1858 1st Dist.
[mf roll #90-163, item 3; filed under call number CB420ws 1852-1855]
v. 2 June 1, 1855 - September 30, 1858 2nd Dist.
[mf roll #90-163, item 4; filed under call number CB420ws 1852-1855]

CB420wv
1852-1855

Registers of sea vessels, 1852-1855.

v. 1 April 2, 1852 - May 30, 1855 2nd & 3rd Dist.
[mf roll #90-163, item 5; filed under call number CB420ws 1852-1855]
v. 2 April 18, 1852 - May 31, 1854 1st & 4th Dist.
[mf roll #90-163, item 6; filed under call number CB420ws 1852-1855]
v. 3 March 6, 1853 - February 10, 1854 1st - 4th Dist.
[mf roll #90-163, item 7; filed under call number CB420ws 1852-1855]
v. 4 May 31, 1854 - March 30, 1855 1st - 4th Dist.
[mf roll #90-163, item 8; filed under call number CB420ws 1852-1855]

CB420wv
1855-1858

Register of sea vessels, 1855-1858.

June 1, 1855 - September 30, 1858 2nd & 3rd Dist.
[mf roll #90-163, item 9; filed under call number CB420ws 1852-1855]

CB420ww
1858-1870

Registers of sea vessels, steamboats, and flatboats in the six sections, 1858-1870.

v. 1 First Section, October 1, 1858 - February 26, 1870
[mf roll #75-118, item 1]
v. 2 Second Section, October 1, 1858 - February 26, 1870
[mf roll #75-118, item 2]
v. 3 Third Section, October 1, 1858 - February 22, 1870
[mf roll #75-118, item 3]
v. 4 Fourth Section, October 1, 1858 - January 1, 1870
[mf roll #75-118, item 4]
v. 5 Fifth Section, October 1, 1858 - March 25, 1870
[mf roll #75-119, item 1]
v. 6 Sixth Section, October 1, 1858 - March 26, 1870
[mf roll #75-119, item 2]

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CB475
1854-1856

New Orleans (La.) Comptroller's Office.

Balance book, 1854-1856.

1 v.

This manuscript volume lists receipts and expenditures of the city of New Orleans. The record also shows balances at the end of each month and also reconciles the Comptroller's balance with that reported by the Treasurer.

Available as item 1 on microfilm roll #89-294; filed under the call number noted above.

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CB540p
1852-1870

New Orleans (La.) Comptroller's Office.

Record of paving bills turned over to contractors, 1852-1870.

3 v.

These are manuscript volumes in which the records are grouped together by paving project. Within the record for each project is shown the location and type of paving material used along with a list of the owners of properties fronting the affected streets. For each property owner there is recorded the specific location and measurements of his lot(s), the assessed value of the property, and the amount due as his share of the cost of paving. The record for each project is then described in aggregate, dated, and receipted for by the Comptroller to the contractor responsible for the paving. Both street paving and sidewalk paving projects are included in the records.

The records are more complete in volume one (1852-1853) than those in the other two volumes (1855-1862 and 1861-1870). The final volume was continued in use following the capture of the city in 1862 first by the Controller and later by the Administrator of Public Accounts.

These records, along with related records from the Surveyor's Office, are useful in dating street paving projects and in identifying the materials used in those projects. In addition they are also useful in identifying individual property owners and property values at specific time periods.

Available as items 2-4 on microfilm roll #89-294; filed under call number CB475 1854-1856.

Inventory

CB540p
1852-1870

New Orleans (La.) Comptroller's Office.

Record of paving bills turned over to contractors, 1852- 1870.

v. 1 May 15, 1852 - December 10, 1853
v. 2 July 10, 1855 - September 1, 1862
v. 3 December 3, 1861 - June 11, 1870

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CB579
1854-1860

New Orleans (La.) Comptroller's Office.

Registers of tax alterations, 1854-1860.

6 v.

Section 14 of ordinance #3017 (1856) provided that the Comptroller, "when satisfied that errors have been committed in the assessment of taxes, or in the bills for taxes ... or where several portions of property belonging to different persons have been assessed in one parcel, or when property has been omitted to be assessed, report the same to the council, and make such alteration or additional assessment as may be just."

A similar provision apparently existed in the pre-1856 laws governing the duties and powers of the Comptroller. This power to alter tax bills appears to have been separate and apart from the powers to adjust or correct assessments that were exercised by the Board of Assessors and the Board of Supervisors of Assessments.

The records are manuscript volumes, one book for each tax year for the period 1854-1860. The record for the taxes of 1856 is missing. Generally each book gives the date that alterations were made, the number of the tax bill, the name of the taxpayer, and the "new" amounts of tax due. An index is included in the volume for 1855 taxes.

Available on two rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

CB579
1854-1860

New Orleans (La.) Comptroller's Office.

Registers of tax alterations, 1854-1860.

[mf roll #89-272]
v. 1 1854
v. 2 1855
v. 3 1857
v. 4 1858

[mf roll #89-273]
v. 5 1859
v. 6 1860

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CC

New Orleans (La.) Treasurer's Office.

Records, 1852-1870.

97 v.

The city charter of 1852 provided for the popular election of the Treasurer to a term of two years. Qualifications for the office were the same as those for members of the state House of Representatives. In the charter revision of 1856 the Treasurer's Office became elective by the Common Council rather than by popular vote. The term of office remained two years.

The Treasurer was responsible for keeping the city's funds safely in the bank chosen by the Common Council. He also received all monies due to the city and paid out monies owed by the city to contractors and other individuals. His powers to receive and spend funds were subject to the authority of the Comptroller, to whom he was obligated to make daily reports.

The records are arranged in series as follows:

General financial records, 1852-1870
Census of merchants, 1854-1860
Tax ledgers/indexes to tax ledgers, 1852-1861
Journal of receipts and expenditures, 1852-1864
Receipts for funds for the support of the Normal School, 1858- 1862
License records, 1852-1861
Ground rent book, 1860-1897

The individual record series are described in separate catalog records. Additional records of the Treasurer's Office, not included in this description, are also available. See the City Archives card catalog, or ask the archivist, for further information.

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CC

New Orleans (La.) Treasurer's Office.

General financial records, 1852-1870.

4 v.

The records are manuscript volumes and are listed in the inventory that accompanies this description. Included are the following:

Cash book in account with the McDonogh School Fund, 1859- 1870 [CC443]--also includes records of notes receivable by the Fund, 1860-1869. For related documents see the records of the Board of Commissioners of the McDonogh School Fund [CCM].

Ledgers, 1852-1862 [CC470, 2 v.]

Letter book, 1856-1866 [CC511]--letterpress copies of outgoing correspondence.

Available on two rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

CC443
1859-1870

New Orleans (La.) Treasurer's Office.

Cash book in account with the McDonogh School Fund, 1859- 1870.

September 3, 1859 - April 20, 1870
[mf roll #89-327, item 2, filed under call number CC440 1861-1864]

CC470
1852-1862

New Orleans (La.) Treasurer's Office.

Ledgers, 1852-1862.

v. 1 1852-1856
[mf roll #89-327, item 3, filed under call number CC440 1861-1864]
v. 2 1857-1862
[mf roll #89-327, item 4, filed under call number CC440 1861-1864]
[NOTE: There are no pages numbered 477-748 in the original volume]

CC511
1856-1866

New Orleans (La.) Treasurer's Office.

Letter book, 1856-1866.

April 2, 1856 - May 31, 1866
[mf roll #89-328]

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CC419/420
1852-1861

New Orleans (La.) Treasurer's Office.

Indexes to tax ledgers/tax ledgers, 1852-1861.

58 v.

The 1852 city charter, section 35, required that all city taxes be paid in the office of the Treasurer and provided that officer with a means of suing for unpaid taxes. Section 29 of the charter, however, provided that the Treasurer could not receive any money except by the order of the Comptroller. Further detail on the manner of tax collection, as well as that of tax assessment, is not included in that law. This suggests that prior laws on those subjects remained in effect. Tax assessments on real estate and slaves were made by tax assessors hired by the city to "make out an accurate and minute list of all slaves and real estate subject" to city tax (act of the Louisiana legislature dated March 6, 1834).

Act #134 of 1856 later authorized the city to levy taxes on both real and personal property. Real estate was defined as including land, improvements, and slaves; personal property included "household furniture, silver plate, goods, capital, chattels, incomes, public stocks, and stocks in corporations." Various tax exemptions were specified in the act. Ordinances passed in 1856 (#3017 and #3106) provided that the tax bills were to be prepared by the Comptroller and delivered to the Treasurer who was then to notify the taxpayers to pay their bills in his office.

Apparently original bindings on the tax ledgers indicate that they are records of the Treasurer and accordingly were cataloged as such. A study of the relevant laws (see above), however, suggests that the books may actually have been prepared for use of the Treasurer by the Comptroller's Office. It may be important to stress the fact that these records do not indicate the amount of tax due, only the amount of the assessment upon which the tax would be based (indeed after 1856 the ledgers do not even have a blank space for the amount of tax, something that was at least included, and left blank, in the 1852-1856 records). That the ledgers are arranged in order by bill number, rather than by parcel of land, indicates that these are not assessors' books, since those records were always arranged by square and lot numbers within the city's assessment districts. Despite the questionable provenance of these ledgers, the Treasurer's Office designation has been retained.

The ledgers are manuscript volumes generally containing the following information:

1852-1856 -- bill number, municipal district in which the property was located, name of owner, reference to a folio number in some other unidentified record (not the assessment roll), square number in which the property was located, name of fronting street(s), description of property (i.e., real estate & value and/or number of slaves & value), and amount of assessment. Also included are blank spaces for the amount of various taxes that were payable for the property. The books for these years are made up of single pages (i.e., half of a folio).

1857-1861 -- bill number; municipal district; name of owner; folio reference (see above); square number; fronting street(s); value of real estate; number of slaves; value of slaves; total value of real estate and slaves; value of horses, mules, etc.; of carriages, etc.; of stock in ships & steamboats; of capital; of income; of household furniture, etc.; total value of personal property; and total value of real and personal property. The books for these years are made up of double folio pages.

Each ledger volume contains bill records for only a portion of the alphabet (i.e., "A-E," "F-K," etc.). Under an individual's bill record all of his property is listed, beginning with that located in the First Municipal District and extending through all districts in which he owned property.

Since these records pre-date the extant records of New Orleans tax assessments (which begin in 1857) they offer a partial substitute for the assessments in researching specific parcels of property. Except in cases of multiple property holdings by individual proprietors, the tax bills in these ledgers essentially are arranged by municipal district and square number, making it possible to locate specific pieces of land, especially if one already knows (from conveyance records or the like) the name of the property owner.

These records should also be particularly useful for researchers of slave ownership in New Orleans. Not only is information given on the number of slaves held by individual slave owners, but there is also an indication of the geographical location of individual slave holdings within the city. Thus, for example, a group of eleven slaves listed here as owned by Mr. Dupuy on Chartres St. might be able to be identified with a commercial or industrial activity known from other sources (city directories, etc.) to have been conducted at that location. Of course the fact that these records list slave holdings on an annual basis, rather than decennially as in the federal census, makes them particularly valuable in studying mobility of slave holdings and of the slave population.

Most of the ledgers are indexed by separate index volumes, using the same alphabetical divisions as used in the ledgers themselves. The indexes are generally alphabetical to the first letter of the surname only. Each index volume gives both the bill number for the individuals named and the page number on which that bill record is to be found. Either number can be used to locate a given bill record. Separate listings for each of the municipal districts are given.

Several other record series appear to be related to the tax ledgers. These include the tax assessment rolls, tax registers, registers of tax receipts, and, possibly, records of the City Attorney relative to delinquent taxes.

Available on 25 rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

CC419
1852-1861

Index to tax ledgers, 1852-1861.

[mf roll #90-159]
1852 A-L
M-Z
1853 A-K
L-Z
1854 A-K
L-Z
1855 A-K
L-Z
1856 A-K
L-Z
1857 A-E

[mf roll #90-160]
L-P
Q-Z
1858 A-E
F-K
L-P
Q-Z
1859 A-E
F-K
L-P
Q-Z
1860 A-E
F-K
L-P

CC420
1852-1861

Tax ledgers, 1852-1861.

[mf roll #89-371]
1852 A-L
M-Z

[mf roll #89-372]
1853 A-K
L-Z

[mf roll #89-373]
1854 A-K
L-Z

[mf roll #89-374]
1855 A-K
L-Z

[mf roll #89-375]
1856 A-K
L-Z

[mf roll #89-376]
1857 A-E
F-K

[mf roll #89-377]
L-P
Q-Z

[mf roll #89-378]
1858 A-E (2 v.)

[mf roll #89-379]
F-K (2 v.)

[mf roll #89-381]
L-P (2 v.)

[mf roll #89-382]
Q-Z (2 v.)

[mf roll #89-383]
1959 A-E

[mf roll #89-384]
F-K

[mf roll #89-385]
L-P

[mf roll #89-386]
Q-Z

[mf roll #89-387]
1860 A-E

[mf roll #89-388]
F-K

[mf roll #89-389]
L-P

[mf roll #89-390]
Q-Z

[mf roll #89-391]
1861 A-E

[mf roll #89-392]
F-K

[mf roll #89-393]
L-P

[mf roll #89-394]
Q-Z

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CC440
1852-1864

New Orleans (La.) Treasurer's Office.

Journal of receipts and expenditures, 1852-1864.

3 v.

Manuscript volumes recording monies received and spent by the municipal government. The journal entries appear to have been made at the end of each month from day books or other books of original entry. Entries are grouped together according to the account being credited or debited for the receipt or expenditure. Among the accounts represented in the record are streets, salaries, public schools, law charges, fire companies, printing, charity, public ceremonies, and cemeteries.

The Treasurer's journals provide somewhat more detail for receipts than for expenditures, the reverse is true for the separate set of journals kept by the Comptroller's Office. Whereas most entries for receipts tend to be summaries (e.g., total amount collected for licenses for a given time period), there are instances where specific information is also recorded. For example, in May 1852, the Balls account entry indicates the names of individuals who had obtained licenses to have balls during the month. Also, in February, 1858, under the account for the Cemetery of Fourth District [Lafayette Cemetery], is listed the receipt of $90 from "Mrs. C. Neal, [for purchase of] lots Nos. 31 and 32, square 3, at $45 each."

Available on two rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

CC440
1852-1864

Journal of receipts and expenditures, 1852-1864.

[mf roll #89-326]
v. 1 April, 1852 - December, 1856
v. 2 January, 1857 - July, 1861

[mf roll #89-327, item 1]
v. 3 July, 1861 - December, 1864

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CC533
1858-1862

New Orleans (La.) Treasurer's Office.

Receipts for funds for the support of the Normal School, 1858- 1862.

1 v.

The Normal School Department of the Girls' High School, First District, began operations on April 3, 1858. It was authorized by act of the state legislature, approved on March 15, 1858, for those who desired "to receive instruction in the art and science of teaching." In April, 1860, the institution became the State Normal School.

Operations of the school were funded by state appropriations delivered to the executive committee of the institution through the city treasurer's office. In 1862 the Normal School was closed by federal authorities.

The record book is a manuscript volume containing receipts signed by the chairman of the executive committee of the Normal School for the amount of the appropriation delivered by the treasurer.

Available as item 3 on microfilm roll #89-295, filed under call number CB650 1839-1851 1st Mun.

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CC670
1852-1861

New Orleans (La.) Treasurer's Office.

License records, 1852-1861.

23 v.

City ordinances in effect during the 1850s indicate that the process of licensing vehicles, businesses, and professions in New Orleans was shared by the offices of the Mayor and Treasurer. Article 4 of ordinance #1913 (1854) notes that "no license shall be granted by the mayor, unless the party applying for the same shall first produce a receipt or certificate from the treasurer, stating what tax or dues have been paid." Article 87 of ordinance #3124 (1856), however, provides that, "all applications for licenses shall be made in writing to the treasurer..." Most of the surviving license record books, moreover, include original bindings indicating that they were maintained by the Treasurer.

In addition to paying an annual license fee, certain licensees were also required to obtain security bonds for their faithful compliance with laws and regulations concerning their professions or trades. It is fairly clear from the ordinances that this bonding process was a function of the Mayor's Office; all security bond records have thus been arranged and described as records of the Mayor. Although the license records themselves have a less certain provenance, it appears from the evidence that they are more directly related to the Treasurer's Office. Accordingly they have been arranged and described as records of that agency, but are cross-referenced to the Office of the Mayor as well.

The records are manuscript volumes arranged in subseries as follows:

Register of licenses on cabs, carriages, and omnibuses, 1858- 1859 [CC670c];

Register of licenses on coffee houses, etc., 1856-1859 [CC670ch];

Register of licenses on drays, carts, etc., 1853-1861 [CC670d, 15 v.];

Register of licenses on private carriages, oyster stands, street exhibitions, peddlers, and two-horse carriages, 1857-1858 [CC670p];

Receipts from license applications, 1856-1860 [CC671h/o/p/r]

The registers generally record the license numbers, names, residences, and amounts due for each license. Occasional remarks, often referring to the transfer of licenses from one party to another, are also included. Some of the volumes may also include records for licenses other than those indicated in their "titles," and others may include records for geographic areas other than those specified.

The receipts from applications are license stubs from which the licenses themselves (or license certificates) were removed and presented to the licensee. There are receipts for hotels & private boarding houses, oyster stands, peddlers, and professions. In general these receipts give license numbers, names of licensees, residences, amounts paid, and dates of payment. In some cases voided licenses or certificates are attached to the receipts, and unused, blank certificates remain in all volumes.

Available on three rolls of 35mm microfilm; see the following inventory for roll numbers.

See also Office of the Mayor, Oaths and bonds for licenses on vehicles and coffee houses, etc. [AA256 and AA257].

Inventory

[mf roll #89-351]
CC670c
1858-1859

New Orleans (La.) Treasurer's Office.

Register of licenses on cabs, carriages, and omnibuses, 1858- 1859.

CC670ch
1856-1859

New Orleans (La.) Treasurer's Office.

Register of licenses on coffee houses, etc., 1856-1859.

CC670d
1853-1861

New Orleans (La.) Treasurer's Office.

Registers of dray and cart licenses, etc.,

v. 1 1853-1854 1st Dist.
v. 2 1853-1854 2nd Dist.
v. 3 1853-1854 3rd Dist.
v. 4 1853-1854 4th Dist.
v. 5 1855 2nd & 3rd Dist.
v. 6 1856 1st & 4th Dist.
v. 7 1856 2nd & 3rd Dist.
v. 8 1856-1857 1st & 4th Dist.

[mf roll #89-352]
v. 9 1857 1st & 4th Dist.
v. 10 1858 1st & 4th Dist.
v. 11 1858-1859 2nd & 3rd Dist.
v. 12 1860 1st & 4th Dist.
v. 13 1860 2nd & 3rd Dist.
v. 14 1861 1st & 4th Dist.
v. 15 1861 2nd & 3rd Dist.

CC670p
1857-1858

New Orleans (La.) Treasurer's Office.

Register of licenses on private carriages, oyster stands, street exhibitions, peddlers, and two-horse carriages, 1857-1858.

[mf roll #89-353]
CC671h
1856-1859

New Orleans (La.) Treasurer's Office.

Receipts for licenses for keeping hotels or boarding houses, 1856- 1859.
[NOTE: the receipt on page 107 was not microfilmed. It is marked #14, and is for John Ragan, 40 Levee, Third District, in the amount of $61.80]

CC671o
1856-1857

New Orleans (La.) Treasurer's Office.

Receipts for licenses for selling oysters, 1856-1857.

CC671p
1857-1858

New Orleans (La.) Treasurer's Office.

Receipts for peddlers' licenses, 1857-1858.

CC671r
1858-1860

New Orleans (La.) Treasurer's Office.

Receipts for licenses on professions, 1858-1860.

v. 1 1858
v. 2 1860

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CC681
1860-1897

New Orleans (La.) Treasurer's Office.

Ground rent book, 1860-1897.

1 v.

This manuscript volume includes a separate entry for each property recording for each the name of the property owner/renter, the capital amount due on each, and details on regular amounts paid to the city as ground rent on the property. The record also includes notes showing transfers of title, full payment of the capital amounts (as allowed by various ordinances), etc. There is a typewritten "index" to the properties in the front of the volume.

Available as item 5 on microfilm roll #89-295, filed under call number CB650 1839-1851 1st Mun.

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CC840
1854-1860

New Orleans (La.) Treasurer's Office.

Census of merchants, 1854-1860.

4 v.

The Common Council in 1854 passed ordinance #1442 to organize the offices of Comptroller and Treasurer. This law provided in part for the Treasurer to periodically "cause a list to be prepared and kept in his office, of all persons within the city liable for the license tax, under any ordinance of the Corporation--said list to be arranged by squares or blocks, or ilets.... This particular provision, however, was short lived, as ordinance #1903, passed later in 1854, made it the responsibility of the Street Commissioner to prepare the annual census of merchants.

The records are manuscript volumes, one for each of the first three municipal districts. Each volume is arranged by square, with an outline map of each square (showing square number and/or bounding streets), with the names of the merchants operating in the square (and his partners when applicable), the nature of the businesses conducted, and the exact locations (exact address, fronting street, or corner) of those activities. Also indicated is whether or not the merchants were residents.

Included in this series is a single volume, representing the First District only, of uncertain origin (it may actually be a record of the Street Commissioner's Office) date (it was determined at one point to be an 1860 record, but that date appears to be highly questionable). This volume is arranged by square (showing bounding streets only--no square numbers), with the names and occupations of the various merchants indicated within each square.

Available on microfilm roll #89-239, filed under the above-noted call number.

See also the census of merchants made by the Street Commissioner's Office in 1855 [LC840].

Inventory

CC840
1854

New Orleans (La.) Treasurer's Office.

Census of merchants, 1854.

v. 1 1854 1st Dist.
v. 2 1854 2nd Dist.
v. 3 1854 3rd Dist.

CC840
1860?

New Orleans (La.) Treasurer's Office [?]

Census of merchants, 1860?

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CCE

New Orleans (La.) Board of Experts.

Records, 1855-1856.

3 v.

In 1855 the Common Council appointed a special committee to investigate the finances of the Treasurer's Office and other fiscal officers of the city. That committee hired the service of three individuals to serve as a Board of Experts who would examine and report on the financial records turned over by the various offices. The Board issued its final report to the committee in June, 1856 and it was published in the official journal on June 10.

The records are manuscript volumes. There is one letter book [CCE512] which includes copies of outgoing letters of the committee as well as of the Board of Experts itself, along with original letters received by the Board and related newspaper clippings.

The other two volumes [CCE460] appear to be record books maintained by the Experts during the course of their investigations. Both of these volumes include references to individual warrants issued for payment of municipal expenses, with references to the ordinances or resolutions authorizing those payments. They appear to cover expenditures for the years 1852-1853 only, and were probably created during the first year of the Board's deliberations. The first volume, Statement of Experts [CCE460] lists warrants in chronological order and describes each briefly. The second book, the Experts' Ledger, arranges warrants by the ordinance or other authority for payment and, to a degree, provides more detailed descriptions.

Available on one roll of 35mm microfilm, roll number 89-233.

Inventory

CCE460
1855

New Orleans (La.) Board of Experts.

Statements, 1855 (?).

CCE470
1855

New Orleans (La.) Board of Experts.

Ledger, 1855 (?).

CCE512
1855-1856

New Orleans (La.) Board of Experts.

Letter book, 1855-1856.

June 23, 1855 - May 15, 1856CCF

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New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Records, 1861-1957.

1 1/3 lin. ft. (9 volumes)

In an 1855 will, John D. Fink, a prominent New Orleans realtor, bequeathed the proceeds of his estate to the City of New Orleans. The purpose of the bequest was to fund the erection and maintenance of an asylum for Protestant widows and orphans. The will was contested by Fink's heirs after his death in 1856 and it was not until 1861 that the Louisiana Supreme Court ruled in the City's favor. In that year the City Council formally accepted the Fink bequest which amounted to $170,000. It established the Board of Commissioners of the Fink Asylum Fund, which power was vested in the sitting Finance Committee of the Council. The enabling ordinance further directed that when the principle of the fund reached $200,000 through investments, the Board would purchase a site and erect a building to be used for the asylum using $100,000 of the fund. The remainder of the monies would remain invested under the Board's direction and revenues from the investments were to be spent for the support and maintenance of the institution.

The Civil War postponed further action by the Board until 1874 when it was reconstituted and authorized to proceed with the erection of an asylum. The Board was required to report quarterly to the Council regarding expenditures as well as regarding the inhabitants of the Asylum once it commenced operations. In June, 1875 the Mayor was authorized to sign and execute necessary instruments for the act of sale of a site bounded by Camp, Amelia, Antonine, and Chestnut Streets. Additions to the asylum building were authorized in 1891.

The 1954 Home Rule Charter placed administrative responsibility for the Fink Asylum under the Board of City Trusts. The Fund itself remained idle until 1959 when Mayor Morrison urged the Board to take immediate action to dispose of the Fund in the best interests of the community. In 1961 the City Council, on recommendation of the Board, voted to resign from ownership of the Asylum and to recognize a new board of nine members, appointed by the New Orleans Federation of Churches, as the administrative body for the Fink legacy. The Asylum thus became a trusteeship independent of city government.

Manuscript records, mostly of a financial nature, dealing with the construction and operation of the Fink Asylum and with the investments made with Fink legacy funds. Cashbooks (2 vols., 1861-1957) provide a daily record of cash derived from investments, real estate sales, and sundries, along with detailed cash expenditures. Ledgers (3 vols., 1861-1957) list the monthly activity of each account within the Fink Fund. Also included is one volume of Board minutes (1861-1866), a record of checks (1861-1869), bills receivable (1861-1864), and a financial journal (1882-1901).

Transferred to the City Archives Collection by the Department of Finance in 1971.

Available on part of one roll of 35mm microfilm, roll #90-125.

Published reports of the Board of Commissioners for the years 1880-1881, 1890-1891, 1892-1895, 1896-1899, 1900-1905, 1906-1909, 1910-1913, and 1914-1917 are also available under call number FT200. Touro Shakspeare Alms House. Ledger, 1882-1901 (FDE470) includes additional financial data on the Fink Asylum.

Inventory

CCF300
1861-1866

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Minutes, 1861-1866.

July 6, 1861-May 18, 1866

CCF420
1861-1869

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Checkbook, 1861-1869.

January 18, 1861-December 29, 1869

CCF440
1861-1931

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Financial journal, 1861-1931.

1861-1931

CCF443
1861-1957

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Cashbook of receipts and expenditures, 1861-1957.

v. 1 1861-1932
v. 2 1932-1957 [NOT FILMED; POST-1861]

CCF470
1861-1957

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Ledger of accounts, 1861-1957.

v. 1 1861-1932
v. 2 1932-1939 [NOT FILMED; POST-1861]
v. 3 1939-1957 [NOT FILMED; POST-1861]

CCF540
1861-1864

New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.

Bills receivable, 1861-1864.

1861-1864

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CCM

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Records, 1858-1958.

2 lin. ft. (14 volumes)

John McDonogh died in 1850 leaving his estate to the cities of New Orleans and Baltimore, in equal proportions, for the establishment and support of free schools in the two cities and their suburbs. Through this bequest the City of New Orleans came into possession of real estate valued at $620,029.73. These lands were sold and the proceeds were invested in bonds. Ordinance number 3958, passed on May 27, 1858, specified that the interest from these bonds was to go to the support of public schools as provided for in McDonogh's will. In 1855 the Board of Commissioners of the McDonogh School Fund was created. The first schools built with these funds were McDonogh Schools 1, 2,and 3 in 1874. By 1895 thirty schools had been built providing classroom space for over 16,000 students.

In 1950 the New Orleans City Council authorized liquidation of all securities of the fund and turned them over to the Orleans Parish School Board. As the schools were no longer the function of city government, there was no necessity to retain a Board to have custody and control of the fund. With the 1954 City Charter the Board of Commissioners for the McDonogh School Fund was abolished and the remaining monies were placed under the care of the Board of City Trusts.

The records include:

Minutes of Board meetings (1905-1939);
Financial Journal (1860-1931);
Cashbooks (1858-1951);
Checkbook (1859-1860);
Ledgers (1858-1958);
Incoming Correspondence (1904-1911);
Receipts for Repairs (1895-1899);
Bills Receivable (1860-1869);
Rents Due and Collected (1858-1859);
School Plans (ca. 1870's-1890's).

All records are original manuscripts. The School Plans are original water color renditions (elevations and floor plans) of the first twenty schools erected by the Fund. These drawings were apparently based on the original plans of the buildings executed by architects Charles Lewis Hillger and William A. Freret. As a whole the records are particularly useful for documenting the construction and maintenance of this important group of educational buildings.

These records were transferred to the City Archives Collection by the Department of Finance in 1971.

Available on two rolls of 35mm microfilm, see the inventory below for roll/item numbers.

Published reports of the Board of Commissioners for the years 1880-1881, 1890-1891, 1892-1895, 1896-1899, 1900-1905, 1906-1909, 1910-1913, and 1914-1917 are also available under call number FT200.

Inventory

CCM300
1905-1939

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Minutes of the meetings of the Board of Commissioners of the McDonogh School Fund, 1905-1939.

v.1 August 11, 1905- July 14, 1915 [NOT FILMED; POST-1861]
v.2 November 15, 1938- April 4, 1939 [NOT FILMED; POST-1861]

CCM440
1860-1931

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Financial Journal of the McDonogh School Fund, 1860-1931.

1860-1931 [mf roll #90-125, item 7; filed under call number CCF300 1861-1866.]

CCM443
1858-1951

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Cashbook of receipts and expenditures of the McDonogh School Fund, 1858-1951.

v.1 1858-1883
[mf roll #90-125, item 8; filed under call number CCF300 1861-1866].
v.2 1884-1931
[NOT FILMED; POST-1861]
v.3 1932-1951 (including journal)
[NOT FILMED; POST-1861]

CCM446
1859-1860

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Checkbook of the McDonogh School Fund.

1859-1860 [mf roll #90-126, item 1]

CCM470
1858-1958

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Ledger of accounts of the McDonogh School Fund.

v.1 1858-1931 (index)
[mf roll #90-126, item 2]
v.2 1932-1938 (index)
[NOT FILMED; POST-1861]
v.3 1939-1958 (index)
[NOT FILMED; POST-1861]

CCM511
1904-1911

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Incoming correspondence, 1904-1911.

1904-1911 [NOT FILMED; POST-1861]

CCM538
1895-1899

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Receipts for repairs to McDonogh Schools, 1895-1899.

1895-1899 [NOT FILMED; POST-1861]

CCM540
1860-1869

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Bills receivable, 1860-1869.

1860-1869 [mf roll #90-126, item 3]

CCM680
1858-1859

New Orleans (La.) Board of Commissioners of the McDonogh School Fund.

Rents due and collected on property owned by the Fund, 1858- 1859.

May, 1858-April,1859 [mf roll #90-126, item 4]

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CJ430
1836-1847

Early assessment records of New Orleans, 1836-1847.

7 v.

Prior to the creation of the Board of Assessors in 1856, the city appears either to have relied on the assessments made by the assessors of state taxes or to have appointed individuals to assess property for city tax purposes. No organized Board, however, functioned during the pre-1856 period.

Several assessment record books, however, have survived from this era. These manuscript volumes have been grouped together as a series of "early assessment records of New Orleans" and are described below.

First Municipality assessment rolls, 1837--for the 1st district of the municipality only; arranged by district and by squares (without square number designations) within each district, gives bounding streets, names of property owners, number of lots, value of lots, and the number and names of slaves owned on each lot; record created by the Assessors of the First Municipality; [NOTE: This volume was filmed previously as a record of the Office of the Mayor, call number AA840 1837 1st Mun].

First Municipality assessment rolls, 1838--arranged by district and by squares (without square number designations) within each district, gives bounding streets, names of property owners, number of lots, value of lots, and the number and names of slaves owned on each lot; record created by the Assessors of the First Municipality.

Non-resident assessment rolls for the Fourth Representative District (First Municipality) [formerly classified under call number C430c 1847 1st Mun]--date is uncertain, an earlier processor assigned year of 1847, but evidence supporting this date is lacking; the record is arranged by square number and gives bounding streets, name of non-resident property owners and their agents (in some cases), cash value of land and improvements, taxes due by revenue source, and total state taxes due; there is also a space for parish taxes (to be set by the General Council), but there are no entries in this column.

Second Municipality assessment rolls, 1836 [formerly classified under call number C430c 1836 2nd Mun]--arranged by square number, showing bounding streets, names of persons subject to taxation, number of town lots owned by each within the square, value of immovable property, number of slaves and billiard tables; copied from the original record in the State Treasurer's Office for use by the municipality's Treasurer, May 30, 1836; record is for the 5th, 6th, and 7th wards of the municipality only.

Second Municipality tax assessments for the year 1841 [formerly classified under call number C430c 1841 2nd Mun]-- arranged by square number, showing bounding streets, names of persons subject to taxation, number of town lots owned by each within the square, value of immovable property, number of slaves and billiard tables; the data was copied from the state tax assessor's rolls for use by the Second Municipality Treasurer in 1842.

Second Municipality assessment roll, 1843--made by the Board of Assessors of Taxes for the Parish of Orleans, appointed by the Parish Judge; arranged by ward and then by square number within each ward, giving bounding streets, names of persons subject to taxation, lot measurements (in some cases), value of immovable property, and number of slaves.

Second Municipality record book--appears to have been started in 1842 or 1843 and continued in use into 1844; arranged by square showing bounding streets, names of owners, lot measurements, assessments, and various comments; comments include much variety (e.g., number of slaves; date of property sales; "shorthand" description of buildings on property); there is no indication on the record as to which office prepared or maintained it.

Available on one roll of 35mm microfilm, roll #89-369.

Inventory

CJ430
1838
1st Mun

Early assessment records of New Orleans, 1836-1847.

First Municipality assessment roll, 1838.
[NOTE: There are no pages 52-53 or 56-57 in the original volume]

CJ430
1847
1st Mun

Early assessment records of New Orleans, 1836-1847.

Non-resident assessment roll for the Fourth Representative District (First Municipality), 1847(?).
[NOTE: There is no page 13 in the original volume]

CJ430
1836
2nd Mun

Early assessment records of New Orleans, 1836-1847.

Second Municipality assessment roll, 1836.

CJ430
1841
2nd Mun

Early assessment records of New Orleans, 1836-1847.

Second Municipality tax assessments for the year 1841.

CJ430
1843
2nd Mun

Early assessment records of New Orleans, 1836-1847.

Second Municipality assessment roll, 1843.

CJ430
1842-1844
2nd Mun

Early assessment records of New Orleans, 1836-1847.

Second Municipality record book, 1842-1844(?).
[NOTE: At the bottom of the folded sheet at page 195 (also marked as page 10) a name does not appear on the microfilm. The original record shows: St. John - James Brownley - 19/129 - 600]

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CJ

New Orleans (La.) Board of Assessors.

Records, 1856-1869.

63 v.

Section 25 of the 1856 city charter provided for the annual election by the Common Council of twelve individuals who, together with the Mayor, were to serve as a Board of Assessors for New Orleans. Prior to this time the city appears either to have relied on the assessments made by the assessors of state taxes or to have appointed individuals to assess property for city tax purposes. No organized Board, however, functioned in the earlier period.

Each assessor was assigned to a separate assessment district, the boundaries of which were drawn by the Common Council. The Board was to organize itself, choose a president and secretary, hold meetings as needed, and keep a minute book of the proceedings of those meetings. The provisions of the charter relative to assessments were quite detailed but the Board was also to adopt rules "best calculated to produce equality and uniformity in the different valuations of property, and assessments in the several districts."

Following the completion of each district's assessment rolls the Board met to equalize them as necessary. The rolls were then opened for inspection for thirty days, after which the Board again met to review protests or requests for changes made by individual property owners. Once the rolls have been equalized and adjusted they were certified as correct by the Board and delivered to the Board of Supervisors of Assessments. Following additional adjustments by this Board, if needed, the rolls were delivered to the Comptroller for the preparation of tax bills.

Act 77 of the 1880 Louisiana legislature fixed the number of assessors at seven, one for each municipal district, and made them appointees of the Governor. Article 309 of the 1898 state constitution made the office of assessor elective and it remains so today. The mechanics of the assessment process have also changed since 1856. Some details will be found in the appendix to this description, but a close examination of the relevant Louisiana statutes and New Orleans municipal ordinances will be needed in order to understand the system fully.

The remainder of this description includes volumes initiated prior to 1862 only. For other holdings, see the Archives card catalog. The pre-1862 records are arranged in series as follows:

Minutes of the Board of Supervisors of Assessments, 1857-1869 (CJ300, 1 v.)
Supplemental assessment rolls, 1856 (CJ430s, 3 v.)
Assessment rolls, 1857-1861 (CJ431-434, 59 v.)

The official proceedings record minutes of meetings of the Board of Supervisors of Assessments for September 7, 1857 through October 27, 1869. In the same volume are the 1870 and the 1871 registers of applications for the adjustment of assessments as maintained by the Department of Assessments.

In December, 1856 the Comptroller and representatives of the Common Council wrote to the Board of Assessors and to assessor Francis Turner separately ordering them to prepare the assessment records required by law. Apparently as a result of these letters, Turner prepared at least three volumes of supplemental assessment, that is assessments of personal rather than real property. Two of these volumes list taxable persons by square along with the cash value of various kinds of property (including horse, vehicles, water craft, and furniture), the amount of capital in commerce, the value of stocks in banks, etc., income, and "money at interest." The third volume appears to include information contained in the first two, but only for those individuals who had a state license for a trade or profession (the trade or profession of each taxpayer listed is given). These volumes record data for the 1st, 2nd, and 3rd representative districts (wards) only.

The assessment rolls proper begin in 1857. Except for one volume in 1859 all volumes are "field books," which apparently were working books from which the official assessment rolls were made. They are arranged by municipal district, broken down by assessment districts, and then by square. The record for each square shows the square number and bounding streets, followed by a list of the real estate owners. The record for each property shows, in addition to the owner's name, the fronting street, lot measurements, cash value of the lot and improvements, and the number & value of any slaves held by the land owner on that property. Where lots had recently been sold, some reference to the sale is also included (date and name of notary, or Conveyance Office Book reference, and sale price).

Following the list of land owners is a second list of those persons, usually renters, owning slaves or personal property within the square. These persons are usually identified by their professions as well.

NOTE: The ending date (1869) given above for this series refers to the end date of the proceedings volume. The City Archives Collection includes other records of the Board of Assessors for the period 1862- 1870 and beyond. Consult the archives card catalog, or the archivist, for information on these later materials.

Available on eighteen rolls of 35mm microfilm; see the following inventory for roll numbers.

Inventory

[mf roll #89-255]
CJ300
1857-1869

New Orleans (La.) Board of Assessors.

Official proceedings, 1857-1869.

September 7, 1857 - October 27, 1869

CJ430s
1856

New Orleans (La.) Board of Assessors.

Supplemental assessment rolls, 1856.

v. 1 1856 (pp. 1-51)
v. 2 1856 (pp, 52-108)
v. 3 1856 (licensed professions)

CJ431/434
1857-1861

New Orleans (La.) Board of Assessors.

Assessment rolls, 1857-1861.

[For inventory, see the collection file]

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CB/CC
1830-1861

Records of bonds, notes, and other securities or currencies issued by the city of New Orleans and its subdivisions, 1830-1861.

12 v.

In 1830 the city of New Orleans issued its first municipal bonds, in the amount of $300,000. Additional bond issues followed through the year 1835 and, after the division of the city in 1836, each of the three municipalities issued various securities to fund its own operations. Governmental efforts to consolidate and liquidate this debt, beginning in 1836, are documented in the records of the General Sinking Fund, the Sinking Fund of the Second Municipality, the Board of Liquidators, the Commissioners of the Consolidated Debt, and, later, the Board of Liquidation, City Debt.

Information on the authorization, issuance, and administration of the various debt issues as well as small note currency circulations can be obtained from municipal ordinances and from the general financial records of the Comptrollers and Treasurers of the city and its municipalities. There are, however, several record books that appear to have been kept solely for the purpose of recording various aspects of these financial obligations. These documents have been arranged together in this series and are described as subseries or as individual items below. All are manuscript volumes.

Treasurer's Office.

Register of the bonds issued in the different loans made by the corporation from the first of January, 1830, 1830-1834. [CC425 1830-1834]

Bonds issued to pay off loans, for paving streets, in payment for the Evariste Blanc plantation, and for other purposes. Generally the volume records the names of the persons or corporations to whom the bonds were issued; the total amount of each issue; the purpose of the bond issue (not always noted); the number issued; the term, in years, of the issue; and the date redeemable. Within each issue the bonds are registered individually and, in some cases, there are also references to dates of redemption, exchange, etc.

First Municipality Treasurer's Office.
Register of bonds issued to finance the payment of bills payable by the Municipality and for other purposes, 1849. [CC425 1849 1st Mun]

Records dates of each bond's issue, names of the accounts to be paid, terms of the bonds, years payable, names of the persons to whom issued and the amounts of each bond, along with occasional remarks. At the rear of this book is a record of accounts receivable by the Municipality, 1850-1851.

First Municipality Treasurer's Office.

Memorandum book, 1841-1842. [CC905 1841-1842 1st Mun]

Memorandums of bonds, treasury notes, and certificates issued during the period. At the rear of the book are memorandums of paving reimbursements and ground rents, probably for the same time period.

Second Municipality Comptroller's Office.

Register of municipal notes delivered to the Treasurer, 1839-1842. [CB425 1839-1842 2nd Mun]

Records the delivery of blank municipal notes by Draper, Tappen & Co., engravers of Philadelphia. Gives the date received, name of the vessel (presumably pictured on the face of the note), amount of each denomination delivered, and the total amount. The book also includes records of notes received from the Treasurer for endorsement and returned to the Treasurer endorsed (1839-1842); register of treasury certificates issued in exchange for municipal notes (1842-1843); and records of treasury notes issued in reimbursement of special taxes, 1841- 1843.

Second Municipality Comptroller's Office.

Register of municipal notes issued, 1839-1844. [CB425 1839-1844 2nd Mun]

Records accounts of notes issued and redeemed, along with records of the amount of notes issued in various denominations. The book also includes a register of Treasury notes issued in reimbursement of special taxes in 1843 and of notes redeemed and burned, 1843-1846.

Second Municipality Treasurer's Office.

Register of municipal notes delivered to the Comptroller and returned by him endorsed, 1837-1842. [CC425 1837-1842 2nd Mun; 2 v.]

Volume 2 (1839-1842) also includes records of municipal notes redeemed, 1840-1846.

Second Municipality Treasurer's Office.
Deposits for scrip, 1842. [CC425 1842 2nd Mun]

Records the date, name, amount deposited, type of scrip or note, and amount. Also includes records of redemption of treasury certificates (1842-1846) and registers of various issued of scrip (1842).

Second Municipality Treasurer's Office.
Accountant's report, 1851. [CC465 1851 2nd Mun]

Statements of coupons and bonds derived from the ledgers of the Treasurer's office. Includes separate listings for each bond issue giving the number and amount of coupons paid by date during 1847, 1848, 1849, and 1850. Also records payments of treasury notes and certificates as well as payments of judgments and statements of bonds paid and coupons cancelled.

Second Municipality Treasurer's Office.

Bond book, 1836-1852. [CC525 1836-1852 2nd Mun]

Record of bonds issued to banks and individuals. Gives reference to the ordinance or act authorizing each issue, the date of each bond, date when payable, rate of interest, date when interest payable, number of bonds issued, amount of each, and the total amount of the issue. In some, but not all, cases reference is also given to the accounts from which funds were taken to redeem the bonds as well as to exchanges of bonds and other transactions.

Third Municipality Treasurer's Office.

Registration book, 1838. [CC425 1838 3rd Mun]

Certifications of the issuance of municipality notes by the Treasurer (and endorsed by the Comptroller).

Treasurer's Office.

Subscription book for the loan for the defence of the city of New Orleans, 1861. [CC425 1861]

By ordinance #5642 (1861) the Common Council authorized an appropriation of $250,000 for the defense of the city against possible Union attack. This sum was to be raised by bonds to be offered to and subscribed for by the citizens of New Orleans. In this volume, of which only two pages of several hundred have entries, is recorded the names of subscribers, the amounts subscribed for (by denomination), and the amount of cash received.

Available on microfilm roll #89-241.

Inventory

CC425
1830-1834

New Orleans (La.) Treasurer's Office.

Register of the bonds issued in the different loans made by the corporation from the first of January, 1830, 1830-1834.

CC425
1849
1st Mun

New Orleans (La.) First Municipality Treasurer's Office.

Register of bonds issued to finance the payment of bills payable by the municipality and for other purposes, 1849.

CC905
1841-1842
1st Mun

New Orleans (La.) First Municipality Treasurer's Office.

Memorandum book, 1841-1842.

CB425
1839-1842
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Register of municipal notes delivered to the Treasurer, 1839-1842.

CB425
1839-1844
2nd Mun

New Orleans (La.) Second Municipality Comptroller's Office.

Register of municipal notes issued, 1839-1844.

CC425
1837-1842
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Register of municipal notes delivered to the Comptroller and returned by him endorsed, 1837-1842.

v. 1 1837 - 1838
v. 2 1839 - 1842

CC425
1842
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Deposits for scrip, 1842.

CC465
1851
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Accountant's report, 1851.

CC525
1836-1852
2nd Mun

New Orleans (La.) Second Municipality Treasurer's Office.

Bond book, 1836-1852.

CC425
1838
3rd Mun

New Orleans (La.) Third Municipality Treasurer's Office.

Registration book, 1838.

CC425
1861

New Orleans (La.) Treasurer's Office.

Subscription book for the loan for the defence of the city of New Orleans, 1861.

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CIC
1836-1850

New Orleans (La.) Comptroller of the General Sinking Fund.

Records, 1836-1850.

3 v.

Section 15 of the 1836 city charter dealt with the matter of the outstanding debt owed by the city at the time of its division into three separate municipalities. The debt was apportioned among the municipalities according to the amount of taxes and other revenue accruing to each. Each year the General Council would assess an amount to be paid by each municipality into a General Sinking Fund to be used in paying off the above-described, pre-1836 debt.

The fund was managed by the Mayor and a board of six commissioners composed of two members from each municipality council. This body was annually to select a Comptroller to keep the books and accounts of the sinking fund. The General Sinking Fund and its officers were supplanted in 1850 by the newly established Board of Liquidators.

The records include two manuscript journals (1836-1842 and 1849-1850) and a manuscript cashbook (1844-1850).

Available on one roll of 35mm microfilm, roll #89-269.

Inventory

CIC440
1836-1850

New Orleans (La.) Comptroller of the General Sinking Fund.

Journal, 1836-1850.

v. 1 May 1, 1836 - October 1, 1842
v. 2 December 30, 1849 - May 4, 1850

CIC443
1844-1850

New Orleans (La.) Comptroller of the General Sinking Fund.

Cashbook, 1844-1850.

May 1, 1844 - May 4, 1850

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CIE
1836-1848

Records of the Sinking Fund of the Second Municipality, 1836-1848.

4 v.

By ordinance of May 10, 1836 the Second Municipality Council authorized the issuance of $200,000 in bonds and the creation of a Sinking Fund for the "extinguishment" of those bonds. The Sinking Fund was to be financed by an annual payment of $12,000 out of the revenues of the St. Mary Market. The fund was to be "invested in such securities as the Council may from time to time direct."

On January 5, 1837 the Council created the Commissioners of the Sinking Fund, made up of the Recorder and the members of the Council's Finance Committee. This body supervised the management of the fund, but any investments still had to be approved by the full Council. This ordinance also provided for the Comptroller to keep the accounts of the fund and to report to the Council each January on the condition of the fund.

Additional bonds were issued in later years and additional monies provided for the operation of the Sinking Fund. By ordinance of April 2, 1839, the Council provided that "the revenue arising from the whargage tax is hereby specially pledged to insure annuual payment by the Treasurer of $4800 into a sinking fund in the Union Bank." This may have been the beginning of what came to be referred to as Sinking Fund #2, while the original fund was known as Sinking Fund #1.

On April 22, 1845 another ordinance (#1099) authorized the sale by the Commissioners of the Sinking Fund certain specified lots belonging to the municipality with proceeds to remain in Sinking Fund #1 "to be applied to the payment of the bonds of the municipality." In 1848 (January 4) all ordinances and resolutions relating to Sinking Fund #1 were repealed, the bonds of the Municipality having been paid. The ordinance does, however, refer to the continuation of Sinking Fund #2, still funded by monies from the Wharfage tax and market revenues.

The Commissioners of the Sinking Fund apparently no longer met after 1848, nor do the separate record books for the fund continue beyond that year. There is no ready evidence that either the Commissioners or the fund itself were formally dissolved.

The records are manuscript volumes, including proceedings of the Commissioners, 1837-1848; journal, 1837-1848; ledger, 1838-1848; and notes/bills receivable, 1836-1838. The ledger volume also includes similar records for the later Commissioners of the Consolidated Debt for the period 1875-1880.

Available on one roll of 35mm microfilm, roll #89-240.

Inventory

CIE300
1836-1848

New Orleans (La.) Commissioners of the Sinking Fund of the Second Municipality.

Official proceedings, 1837-1848.

February 7, 1837 - December 30, 1848

CIE440
1837-1848

New Orleans (La.) Second Municipality Comptroller's Office.

Journal, 1837-1848.

February 6, 1837 - December 30, 1848

CIE470
1838-1848

New Orleans (La.) Second Municipality Comptroller's Office.

Ledger, 1838-1848.

CIE540
1836-1838

New Orleans (La.) Second Municipality Comptroller's Office.

Notes and bills receivable, 1836-1838.

December 6, 1836 - February 1, 1838

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CIG
1850-1852

New Orleans (La.) Board of Liquidators.

Records, 1850-1852.

7 v.

Act #203 of the Louisiana legislature, passed on March 20, 1850, provided for the biennial election of six men to serve along with the Mayor as a board for the liquidation of the debts of the city and of its constituent municipalities. This Board of Liquidators was to determine, through examination of the city's fiscal officers, the total amount owed by the city and its three municipalities. The amount owed by the city prior to 1836 was to be apportioned among the municipalities on the basis of each body's share of the city's taxes for the year 1849. The share of each municipality so determined was to be added to that municipality's separate debt to determine the total debt of each.

The Board was authorized to issue bonds to be given in exchange for outstanding instruments of indebtedness. The Board assumed control of the assets of the General Sinking Fund and of whatever sinking funds had been established by the individual municipalities. All such funds were accordingly abolished.

The assets acquired from the sinking funds, along with a special tax levied by the Board, were to be used to for the payment of principal and interest on the city's bonds. Provision was also made for the payment of debts not converted into the new liquidation bonds.

This Board of Liquidators was superseded in 1852 by the newly established Commissioners of the Consolidated Debt of New Orleans. All assets and records of the Board were turned over to the Commissioners.

The records are manuscript volumes, described as follows:

Minutes, 1850-1851 [CIG300];
Journal, 1850-1852 [CIG440];
Ledger, 1850-1852 [CIG470];
Obligations presented for payment, 1850-1851 [CIG580];
Obligations of the First Municipality, 1852 [CIG580f];
Obligations of the Second Municipality, 1852 [CIG580s];
Obligations of the Third Municipality, 1852 [CIG580t]--this, and the two previously-listed volumes were compiled by the Board of Liquidators for the use of the Commissioners of the Consolidated Debt. These books provide, in effect, a schedule of all individual payments due on outstanding debts through the year 1875. On each date that a payment was due there is recorded the nature of the obligation [note, coupon, bond, etc.], the person or firm in whose favor it was issued, the term of the obligation, when due, and for coupons, the bond to which it was attached and its amount.

Available on one roll of 35mm microfilm, roll #89-271.

Inventory

CIG300
1850-1851

New Orleans (La.) Board of Liquidators.

Minutes, 1850-1851.

May 6, 1850 - January 29, 1851

CIG440
1850-1852

New Orleans (La.) Board of Liquidators.

Journal, 1850-1852.

May 6, 1850 - April 12, 1852

CIG470
1850-1852

New Orleans (La.) Board of Liquidators.

Ledger, 1850-1852.

CIG580
1850-1851

New Orleans (La.) Board of Liquidators.

Obligations presented for payment, 1850-1851.

CIG580f
1852

New Orleans (La.) Board of Liquidators.

Obligations of the First Municipality, 1852.

CIG580s
1852

New Orleans (La.) Board of Liquidators.

Obligations of the Second Municipality, 1852.

CIG580t
1852

New Orleans (La.) Board of Liquidators.

Obligations of the Third Municipality, 1852.

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CIA

New Orleans (La.) Commissioners of the Consolidated Debt.

Records, 1852-

10 v.

The city's 1852 charter provided for the mayor, comptroller, and treasurer, along with the chairmen of the Finance Committees of the two boards making up the Common Council, to act as the commissioners of the consolidated debt of New Orleans. That debt included the debt that was outstanding in 1836 when the city was divided into three municipalities, along with the separate debts undertaken by the individual municipalities during their existence. To this amount was soon added the debt of the city of Lafayette outstanding at the time of its annexation by the city of New Orleans.

The amount of the existing debt was determined from reports of outstanding obligations made by the outgoing Board of Liquidators and the comptrollers of the separate municipalities to be just under $7.7 million.

The commissioners were empowered to issue municipal bonds in exchange for any debts owed by the governmental entities whose obligations had been assumed by the consolidated city. These new consolidated bonds could also be sold, but the funds realized from their sale could be used only to pay off the existing debt. The interest on these bonds was to be paid with the proceeds of a consolidated loan tax to be assessed annually by the Common Council. The city was not to issue any other new bonds without the approval of a majority of qualified voters at an election called for such purpose.

In 1854 the city subscribed to stock in several local railroad companies and issued bonds for the stock in the amount of $4 million. Following the Civil War several additional bond issues were enacted in the continuing effort to settle the city's outstanding indebtedness. By 1875 this debt amounted to over $22 million and the city decided to resort to a novel approach, the Premium Bond Plan, to reduce it. The novel feature of this plan was the semi-annual redemption of individual bonds, selected through a lottery, with a premium ranging from $20 to $500 being paid in addition to the face value of the bond.

On June 3, 1880 the state legislature, through act #133, created the Board of Liquidation of the City Debt, eliminating the Commissioners of the Consolidated Debt. The Board of Liquidation continues in operation today.

The records are manuscript volumes as described below. This description includes only those volumes put into use prior to 1862; for later records, see the archives card catalog.

Minutes, 1852-1877 [CIA300];

Register of Consolidated Bonds, A-M, 1852-1869 [CIA422con]--arranged by bond series (A-M) showing date issued, term, interest rate, where payable, when due, to whom issued, how signed, in whose favor issued, amount, number of coupons attached (and the amount of each, when first & last due, and where payable), and remarks;

General journal,1852-1873 [CIA440];

Journal of city subscription to railroad companies, 1854-1880 [CIA440rr]--also includes journal of the special interest account, 1879-1880;

Cash book of city subscription to railroad companies, 1854-1867 [CIA443rr]--also includes records of bonds funded, 1875-1882; record of premium bonds issued, 1870-1882; and record of coupon deposits, 1882-1890 (continued in use by the Board of Liquidation, City Debt);

General ledger, 1852-1880 [CIA470];

Ledger of city subscription to railroad companies, 1854-1880 [CIA472rr];

Letter book, 1852-1876 [CIA511]--letter press copies of outgoing correspondence; Memorandums of bond exchanges, 1852-1853 [CIA901]--recorded on the reverse of blank Board of Liquidators checks; gives name of person or firm making the exchange, description of the bonds being exchanged and of those being received in return;

Memorandums of Treasurer's accounts of the Third Municipality, 1852 [CIA901t]--also includes memorandums of bonds exchanged (undated) and day book entries, 1856-1864.

Available on four rolls of 35mm microfilm, see the following inventory for roll numbers.

Inventory

[mf roll #89-280]
CIA300
1852-1877

New Orleans (La.) Commissioners of the Consolidated Debt.

Minutes, 1852-1877.

April 13, 1852 - December 6, 1877

CIA422con
1852-1869

New Orleans (La.) Commissioners of the Consolidated Debt.

Register of Consolidated Bonds, A-M, 1852-1869.

July 1, 1852 - March 1, 1869

[mf roll #89-281]
CIA440
1852-1873

New Orleans (La.) Commissioners of the Consolidated Debt.

General journal,1852-1873.

May 10, 1852 - December 31, 1873
[NOTE: there is no page 62 in the original volume]

CIA440rr
1854-1880

New Orleans (La.) Commissioners of the Consolidated Debt.

Journal of city subscription to railroad companies, 1854-1880.

May 1, 1854 - June 28, 1880

[mf roll #89-282]
CIA443rr
1854-1867

New Orleans (La.) Commissioners of the Consolidated Debt.

Cash book of city subscription to railroad companies, 1854-1867.

May, 1854 - June, 1867

CIA470
1852-1880

New Orleans (La.) Commissioners of the Consolidated Debt.

General ledger, 1852-1880.

CIA472rr
1854-1880

New Orleans (La.) Commissioners of the Consolidated Debt.

Ledger of city subscription to railroad companies, 1854-1880.

[mf roll #89-283]
CIA511
1852-1876

New Orleans (La.) Commissioners of the Consolidated Debt.

Letter book, 1852-1876.

April 29, 1852 - July 12, 1876

CIA901
1852-1853

New Orleans (La.) Commissioners of the Consolidated Debt.

Memorandums of bond exchanges, 1852-1853.

November 27, 1852 - August 8, 1853

CIA901t
1852

New Orleans (La.) Commissioners of the Consolidated Debt.

Memorandums of Treasurer's accounts of the Third Municipality, 1852.


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