Series GR-3053 - Treasury cash books

Title and statement of responsibility area

Title proper

Treasury cash books

General material designation

  • textual record

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Title notes

  • Source of title proper: Title based on the contents of the series.

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Series

Reference code

GR-3053

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Edition statement of responsibility

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Statement of scale (cartographic)

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Statement of scale (architectural)

Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1859-1894 (Creation)

Physical description area

Physical description

1 m of textual records (40 volumes)

Publisher's series area

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Archival description area

Name of creator

([1858-1871])

Biographical history

Name of creator

(1873-1929)

Biographical history

The Ministry of Finance was first established in 1873, when an amendment to the Constitution Act (SBC 1873, c. 31) established the position of minister of finance and agriculture. Prior to 1873, the office of the Provincial Secretary administered the financial affairs of the province. In 1879, the Revenue Act was enacted and it was this act that first defined the minister’s responsibilities regarding the management and control of the revenues and expenditures of the province (SBC 1879, c. 29). Since this time, the functions were to supervise, control, administer and direct all matters relating to the financial affairs of the government.

In 1899, a further revision to the Revenue Act (SBC 1899, c. 65) established the office of the Treasury Dept., presided over by the minister of finance. Although a separate Dept. of Agriculture was established in 1894, the minister of finance continued to act as both the minister of finance and agriculture until 1916 when the ministries were fully separated (SBC 1916, c. 14)

The name of the Treasury Dept. was changed to the Dept. of Finance on March 20, 1929.

Custodial history

Scope and content

This series consists of cash books likely used by the Colony and Province of BC treasury from 1859-1894. Cash books list receipts and payments in date order and are used to determine total assets at any given time. Information is 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.

Notes area

Physical condition

Immediate source of acquisition

These records were found in archival storage. Their provenance is unknown.

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Availability of other formats

Restrictions on access

There are no access restrictions.

Terms governing use, reproduction, and publication

Associated materials

GR-3053 - Treasury cash books
GR-3054 - Treasury journals
GR-3055 - Treasury ledgers
GR-3056 - Treasury waste books
GR-4169 - Miscellaneous colonial treasury financial records
GR-4170 - Miscellaneous provincial treasury financial records

See Treasury Journals, 1895-1902, in B.C. Legislative Library collection (BC T759 D:J6).

Related materials

Accruals

General note

Accession number(s): 91-0770; G90-261

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