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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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New Orleans (La.) City Treasurer.
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.
New Orleans (La.) Treasurer's Office.
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:
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 New Orleans (La.) Treasurer's Office.
CC460 New Orleans (La.) Treasurer's Office.
CC460w New Orleans (La.) Treasurer's Office.
New Orleans (La.) Treasurer's Office.
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.
Tax registers for the First Municipality, 1836-1851.
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 Tax registers for the First Municipality, 1836-1851.
New Orleans (La.) Comptroller's Office of the First Municipality.
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 New Orleans (La.) Comptroller of the First Municipality.
CB440 New Orleans (La.) Comptroller of the First Municipality.
CB443 New Orleans (La.) Comptroller of the First Municipality.
CB446 New Orleans (La.) Comptroller of the First Municipality.
CB470 New Orleans (La.) Comptroller of the First Municipality.
CB470 New Orleans (La.) Comptroller of the First Municipality.
CB950 New Orleans (La.) Comptroller of the First Municipality.
Certified accounts of the First Municipality of New Orleans, 1839-1851.
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.
New Orleans (La.) Treasurer of the First Municipality.
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 New Orleans (La.) Treasurer of the First Municipality.
CC440 New Orleans (La.) Treasurer of the First Municipality.
CC443 New Orleans (La.) Treasurer of the First Municipality.
CC443 New Orleans (La.) Treasurer of the First Municipality.
CC446 New Orleans (La.) Treasurer of the First Municipality.
CC470 New Orleans (La.) Treasurer of the First Municipality.
CC470 New Orleans (La.) Treasurer of the First Municipality.
CC530 New Orleans (La.) Treasurer of the First Municipality.
CC537
New Orleans (La.) First Municipality Treasurer's Office.
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.
New Orleans (La.) Treasurer of the Police Department of the First Municipality.
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:
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 New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA446 New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA443 New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA440b New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA466b New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA470 New Orleans (La.) Treasurer of the Police Department of the First Municipality.
CCA470b New Orleans (La.) Treasurer of the Police Department of the First Municipality.
New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
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:
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 New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CCB443 New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CCB443b New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CCB470 New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CB470b New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CCB531 New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
CCB540 New Orleans (La.) Treasurer of the Department of Public Works and Improvements of the First Municipality.
 Back to the First Municipality records menu Back to the Financial Records menu
CB
By ordinance of May 6, 1836, the Second Municipality Council provided by the annual appointment of a Comptroller. The duties of that officer were:
The records are arranged in series as follows:
New Orleans (La.) Second Municipality Comptroller's Office.
Arranged in subseries as follows:
Journals, 1836-1852 (CB440, 5 v.); 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 New Orleans (La.) Second Municipality Comptroller's Office.
CB446 New Orleans (La.) Second Municipality Comptroller's Office.
CB470 New Orleans (La.) Second Municipality Comptroller's Office.
CB470L New Orleans (La.) Second Municipality Comptroller's Office.
[mf #89-300]
CB479 New Orleans (La.) Second Municipality Comptroller's Office.
CB511 New Orleans (La.) Second Municipality Comptroller's Office.
CB540 New Orleans (La.) Second Municipality Comptroller's Office.
New Orleans (La.) Second Municipality Comptroller's Office.
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 New Orleans (La.) Second Municipality Comptroller's Office.
Back to the Second Municipality records menu Back to the Financial Records menu
New Orleans (La.) Second Municipality Comptroller's Office.
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.
New Orleans (La.) Second Municipality Treasurer's Office.
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); 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 New Orleans (La.) Second Municipality Treasurer's Office.
CC470 New Orleans (La.) Second Municipality Treasurer's Office.
CC530 New Orleans (La.) Second Municipality Treasurer's Office.
Tax registers for the Third Municipality, 1836-1851.
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 Tax registers for the Third Municipality, 1836-1851.
New Orleans (La.) Third Municipality Comptroller's Office.
Arranged in series as follows:
Journals, 1837-1839; 1850-1851 (CB440,5 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 Journal, 1837-1839; 1850-1852.
1847-1848 Cashbook, 1847-1848.
[mf roll #89-231] Day book, 1838-1839; 1845-1846
CB470 Ledger, 1837-1839; 1850-1852.
CB475 Balance book, 1840-1846; 1848-1851.
New Orleans (La.) Third Municipality Treasurer's Office.
Arranged in series as follows:
Journals, 1836-1851 [CC440, 6 v.]; 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 New Orleans (La.) Third Municipality Treasurer's Office.
1847-1849 3rd Mun New Orleans (La.) Third Municipality Treasurer's Office.
1836-1852 3rd Mun New Orleans (La.) Third Municipality Treasurer's Office.
CC682 New Orleans (La.) Third Municipality Treasurer's Office.
New Orleans (La.) Comptroller's Office.
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 See also the published semi-annual reports of the Comptroller.
New Orleans (La.) Comptroller's Office.
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:
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] New Orleans (La.) Comptroller's Office.
CB410 New Orleans (La.) Comptroller's Office.
CB413 New Orleans (La.) Comptroller's Office.
1860-1861 New Orleans (La.) Comptroller's Office.
CB429 New Orleans (La.) Comptroller's Office.
CB440 1852-1862 New Orleans (La.) Comptroller's Office.
CB443 New Orleans (La.) Comptroller's Office.
CB446 New Orleans (La.) Comptroller's Office.
CB460 New Orleans (La.) Comptroller's Office.
[mf roll #89-333] New Orleans (La.) Comptroller's Office.
CB470 New Orleans (La.) Comptroller's Office.
[mf roll #89-334] New Orleans (La.) Comptroller's Office.
1857-1861 New Orleans (La.) Comptroller's Office.
CB511 1856-1858 New Orleans (La.) Comptroller's Office.
[mf roll #89-336] New Orleans (La.) Comptroller's Office.
CB542 New Orleans (La.) Comptroller's Office.
CB543 New Orleans (La.) Comptroller's Office.
CB662 New Orleans (La.) Comptroller's Office.
CB679 New Orleans (La.) Comptroller's Office.
New Orleans (La.) Comptroller's Office.
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 New Orleans (La.) Comptroller's Office.
New Orleans (La.) Comptroller's Office.
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 Registers of flatboats, rafts, pirogues and flatboats broken, 1852-1855.
CB420wf Registers of flatboats, rafts, pirogues and flatboats broken, 1855-1858.
CB420ws Registers of steamboats, 1852-1871.
CB420ws Registers of steamboats, 1855-1858.
CB420wv Registers of sea vessels, 1852-1855.
CB420wv Register of sea vessels, 1855-1858.
CB420ww Registers of sea vessels, steamboats, and flatboats in the six sections, 1858-1870.
New Orleans (La.) Comptroller's Office.
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.
New Orleans (La.) Comptroller's Office.
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 New Orleans (La.) Comptroller's Office.
New Orleans (La.) Comptroller's Office.
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 New Orleans (La.) Comptroller's Office.
New Orleans (La.) Treasurer's Office.
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 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.
New Orleans (La.) Treasurer's Office.
The records are manuscript volumes and are listed in the inventory that accompanies this description. Included are the following:
Available on two rolls of 35mm microfilm, see the following inventory for roll numbers. Inventory
CC443 New Orleans (La.) Treasurer's Office.
CC470 New Orleans (La.) Treasurer's Office.
CC511 New Orleans (La.) Treasurer's Office.
New Orleans (La.) Treasurer's Office.
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:
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 Index to tax ledgers, 1852-1861.
CC420 Tax ledgers, 1852-1861.
New Orleans (La.) Treasurer's Office.
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 Journal of receipts and expenditures, 1852-1864.
New Orleans (La.) Treasurer's Office.
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.
New Orleans (La.) Treasurer's Office.
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:
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] New Orleans (La.) Treasurer's Office.
CC670ch New Orleans (La.) Treasurer's Office.
CC670d New Orleans (La.) Treasurer's Office.
1857-1858 New Orleans (La.) Treasurer's Office.
[mf roll #89-353] New Orleans (La.) Treasurer's Office.
CC671o New Orleans (La.) Treasurer's Office.
CC671p New Orleans (La.) Treasurer's Office.
CC671r New Orleans (La.) Treasurer's Office.
New Orleans (La.) Treasurer's Office.
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.
New Orleans (La.) Treasurer's Office.
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 New Orleans (La.) Treasurer's Office.
CC840 New Orleans (La.) Treasurer's Office [?]
New Orleans (La.) Board of Experts.
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 New Orleans (La.) Board of Experts.
CCE470 New Orleans (La.) Board of Experts.
CCE512 New Orleans (La.) Board of Experts.
New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
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 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
CCF420 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
CCF440 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
CCF443 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
CCF470 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
CCF540 New Orleans (La.) Board of Commissioners of the Fink Asylum Fund.
New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
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); 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 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM440 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM443 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM446 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM470 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM511 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM538 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM540 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
CCM680 New Orleans (La.) Board of Commissioners of the McDonogh School Fund.
Early assessment records of New Orleans, 1836-1847.
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.
Available on one roll of 35mm microfilm, roll #89-369. Inventory
CJ430 Early assessment records of New Orleans, 1836-1847.
CJ430 Early assessment records of New Orleans, 1836-1847.
CJ430 Early assessment records of New Orleans, 1836-1847.
CJ430 Early assessment records of New Orleans, 1836-1847.
CJ430 Early assessment records of New Orleans, 1836-1847.
CJ430 Early assessment records of New Orleans, 1836-1847.
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