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Only top-level descriptions British Columbia. Dept. of Finance and Agriculture Series
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Dept. of Agriculture lantern slides and negatives

  • GR-3599
  • Series
  • [between 1900 and 1915]

The series consists of 214 photographs, mostly glass lantern slides and glass negatives, created or collected by the Dept. of Agriculture sometime between 1900 and 1915.

The lantern slides contain images of fruit trees, orchards, farms, packing boxes, greenhouses, crops and other agricultural activity. A few have descriptive labels which indicate that they were taken in Victoria, Kelowna, Nanaimo and Summerland, and some have photographers identified (D.J. Dwyer, J. Howard A. Chapman and Edgar Fleming). These photographs may have been used for a variety of purposes including public lectures and as illustrations for reports. Some of the slides have been hand coloured. These slides are from accession 198012-018.

The glass negatives from this accession consist of two files. The first file contains 13 negatives identified as being from Atkinson's mushrooms; images of mushrooms and fungi from book on same and appear to have been photographed directly from George F. Atkinson's 1901 books called "Studies of American Fungi". The second file consists of 24 negatives identified as Morris Middleton pruning lecture. Middleton was an assistant horticulturalist for the Dept. of Agriculture and gave pruning workshops and lectures.

The 27 glass negatives from accession 198410-027 show farms and farm buildings, fruit and berry growing as well as fruit packing and pruning classes in Creston, B.C. in 1914 (F.B. Turner photographer) and photos of apple growing medals presented to the Government of British Columbia in 1909.

British Columbia. Dept. of Finance and Agriculture

Miscellaneous provincial treasury financial records

  • GR-4170
  • Series
  • 1869-1948

This series consists of 41 volumes of financial records likely created by the Provincial Treasury and Department of Finance from 1869-1948. The majority of records are waste books, journals, ledgers and cash books. However they may not be labelled clearly as such. Other types of records include day books, memoranda, authorities, promissory notes, blotters, form K, form J and other account books. The titles of each volume in the file list are transcribed directly from the cover or front page of the volume. Title information in [square brackets] is estimated or inferred by the archivist. The records document the financial transactions and balances of the provincial government in all aspects of its operations and functions.

Waste books are rough account book in which transactions are recorded as they occur. Waste book entries are often transferred to day books prior to summary in journals and ledgers. These transactions are entered chronologically by date and are arranged under various accounts. The accounts may be the type of expense, or the name of the office in which the transaction relates to. Information may be entered under the following headings: date, related journal page, amount and total. Only some books include a description of individual services or items of a transaction.

Journals are a type of financial record used in double entry book keeping to separate transactions into debits or credits. They are an intermediary record used to reorganize the chronological entries in rough day books or waste books into specific accounts, before they are ultimately copied into a ledger book. Information may be entered under the following headings: amount, associated ledger folio number, associated waste book page, date, a description of the transaction, and if the transaction was a debit or credit. The end of each year includes a sheet summarizing the balances for various accounts.

Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure. Account names may be indexed. Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.

Cash books list receipts and payments in date order and are used to determine total assets at any given time. Information may be entered under the following headings: date of receipt or payment, number of voucher; name of the person or department making or receiving the payment; reason for payment or receipt; amount received or paid; the heading under which the entry was recorded in the related waste book; and the waste book page number. Cash books may be referred to as collectorate books or records of receipts and payments.

British Columbia. Dept. of Finance and Agriculture

Report on the physical features, soil conditions and agricultural possibilities of the N.E. section of the Province of British Columbia...

  • C/D/30.9/C24
  • Series
  • 1913-1915

The series consists of a report collected by the Dept. of Agriculture in 1915. The report was written by Agricultural Surveyor W.H. Cartwright and contains information on the physical features, soil conditions and agricultural possibilities of an area just north of the Peace River Block, recorded between April 1913 and October 1914. The report is illustrated with 22 black and white photographs and is accompanied by meteorological readings and some correspondence between Cartwright and the Deputy Minister of Agriculture.

British Columbia. Dept. of Finance and Agriculture

Treasury Dept. correspondence files

  • GR-0415
  • Series
  • 1915-1916

The series consists of correspondence files from 1915-1916 between officials in the Dept. of Finance and Agriculture and various financial firms regarding British Columbia bond investments available.

British Columbia. Dept. of Finance and Agriculture