From 1912 to 1952, the City of New Orleans operated under a commission form of government, comprised of the Mayor and five Commission Councilmen elected at large. Each of the Commissioners headed one of the five departments of city government.

The Department of Public Finance, one of these five departments, was responsible for assessment of private property, receipts and expenditures of public moneys and accounts of public moneys. The Commissioner served as ex-officio City Treasurer, as Vice-President of the Council, and as Acting Mayor in the event of the Mayor's absence or inability to act.

The general structure of Public Finance remained fairly stable during the period covered by these records, although divisions and departments were added over time. (Researchers interested in records kept by various divisions or departments within the Department of Public Finance should consult the City Archives card catalog under the heading "Finance, general.") Major divisions included the Accounting Division (previously Comptroller) and the Treasury Division, each headed by a Deputy Commissioner of Public Finance; the Auditing Department, headed by the Auditor of Public Accounts; and the Board of Assessors.

The records are 3 boxes of subject/correspondence files reconstructed from fragments dispersed in the City Archives' Official Vertical File and from a small series of files that survived intact. The files are primarily in-coming correspondence to the Commissioner of Public Finance. Also included are a variety of reports (financial or otherwise) generated by the Commissioner or his office. The files are arranged alphabetically by name of individual or corporate correspondent or chronologically within alphabetical miscellaneous folders. Clearly labeled subject files were left intact, and individual pieces marked with clear filing notes were filed under the subject indicated in the note.

Agencies represented by substantial files include the Federal Housing Committee, Mississippi River Bridge [Hero-Hackett Bridge], and the New Orleans Police Department. Among the subjects covered most extensively are the following:

• Property left to the City by Isaac Delgado--a file exists for the Delgado-Albania Plantation (containing a copy of Isaac Delgado's succession, an inventory of Albania Plantation, financial statements concerning the plantation, and correspondence relating to the city's proposed sale of the property in the late 1910's and 1920's) and another for "Delgado Property" (i.e., property in New Orleans comprising the remainder of the Delgado bequest).
• Clean-up of Bayou St. John conducted during the 1930s-- see folders marked "Dabezies, H," "Fernadez, Congressman J.O.," "Health Department," "Mayor's Office," "Parker, Walker," and "United States Engineer Office".
• Disputed taxes--letters from citizens (or their attorneys) regarding errors in tax bills and/or requests for refunds comprise a considerable portion of the correspondence. These letters are filed under the name of the taxpayer (often in alphabetical miscellaneous files).

Other files, while not extensive, contain noteworthy material:

• The "A" Miscellaneous file includes proofs of engravings for liquor and wine tax stamps (1925). "S" Miscellaneous includes a letter from the Mayor's Reception Committee concerning the 1939 visit of Anastasio Samoza.
• The file for "Blache, J. Hy." includes correspondence concering Beauregard Square as the proposed site for the Municipal Auditorium.
• The City Attorney file includes a 1918 letter from a descendant of Bienville asking that her daughter be adopted by the state and the City Attorney's reply.
• The Distribution of Wealth Program file contains a paper by Commissioner Jesse S. Cave entitled "A Simple Solution of the 'Distribution of Wealth' Problem" (1940).
• The Louisiana State Museum file includes correspondence concerning the purchase of a painting of Robert E. Lee and his generals and correspondence regarding World War I "relics" donated to the Cabildo by the Republic of France.
• The file for "Monroe & Leman" contains correspondence regarding Dillard University's controversial purchase of property from Rose Hill, Inc. in 1930.
• The Political Materials file includes a 1935 list of Regular Democratic Organization ward captains and a resolution from the Old Regulars endorsing the Long/Leche gubernatorial ticket, political pamphlets by Huey and Earl Long, and a list of responses from New Orleans business owners asked to advertise in a 1943 Choctaw Club publication commemorating Mayor Maestri.
• The Tuberculosis Hospital file contains several letters by early feminist leader Jean M. Gordon.

The following men served as Commissioner of Public Finance during the period covered by these records:

• A.G. Ricks (1912-1920)
• Richard M. Murphy (1920-1925)
• Arthur J. O'Keefe (1925-1926)
• T. Semmes Walmsley (1926-1930)
• A. Miles Pratt (1930-1936)
• Jesse S. Cave (1936-1946)
• Lionel G. Ott (1947-1952)

Commissioner Ott's papers were received intact and are described separately.

Inventory

"A" Miscellaneous

American Bank & Trust Company

Amusement Tax Division

Auditor's Office/Office of the Auditor

"B" Miscellaneous

Baptist Hospital

Bayou St. John Improvement Association

Beverage Division

Blache, J. Hy.

Board of Assessors

Board of Liquidation, City Debt

Boggs, Congressman T. Hale

Bowen, R. D.

Broadmoor Civic Improvement Association

Bulletin Data

Bulletins

Bureau of Governmental Research

"C" Miscellaneous

Carrollton Avenue Bridge

Chef Menteur Highway

City Architect

City Attorney

City Council

City Engineer

City of New Orleans Statistics

City Park

City Park Improvement Association

City Planning & Zoning Commission

City Property

City Property Account

City Treasurer

Civil Sheriff, Parish of Orleans

Community Chest

Conveyance Office

Court Cases

Courtesies [Invitations, Meeting notices, Acknowledgments, etc.]

Criminal District Court

"D" Miscellaneous

Dabezies, H.

Daylight Savings Time

Delgado-Albania Plantation

Delgado Property

Delinquent Tax Department

DeMontluzin, R. E. E.

Distribution of Wealth Program

District Attorney

"E" Miscellaneous

"F" Miscellaneous

Federal Housing Committee

Fernandez, Congressman J. O.

Fink Asylum

Fire Insurance

French Opera House [Proposed]

"G" Miscellaneous

Gasoline & Welfare Tax Division

Guaranty Savings & Homestead Association

"H" Miscellaneous

Health Department

Hebert, Congressman F. Edward

Hibernia Bank & Trust Company

"I" Miscellaneous

Isaac Delgado Central Trades School, 1915-1921

Isaac Delgado Central Trades School, 1922

Isaac Delgado Central Trades School, 1923-1924

"J" Miscellaneous

Jones, Governor Sam H.

"K" Miscellaneous

Knight, F. H. [Building permit clerk]

"L" Miscellaneous

Leche, Governor Richard W.

Louisiana Department of Conservation

Louisiana House of Representatives

Louisiana Society for Prevention of Blindness

Louisiana State Museum

Louisiana State Treasurer

Louisiana Tax Commission

Louisiana Taxpayers Association

"M" Miscellaneous

Maloney, Representative Paul H.

Mayor's Office

Mississippi River Bridge [Hero-Hackett Bridge]

Monroe & Leman

Municipal Auditorium

Municipal Boys' Home

"N" Miscellaneous

New Orleans Association of Commerce

"New Orleans: A Folder of Financial Facts"

New Orleans Police Department

New Orleans Public Library

New Orleans Railway & Light Company

New Orleans Spring Fiesta Association

New Orleans Welfare Committee

Noullet, F. A. & Company

"O" Miscellaneous

Orleans Levee District, Board of Commissioners

Orleans Parish School Board

Orleans Parish School Board [Financial Statements]

"P" Miscellaneous

Parkway Commission

Parker, Walker

Petitions

Playground Service Commission

Police Jury Association of Louisiana

Political Material

Port of New Orleans, Board of Commissioners

Property Appraisals

Property Owners' Association

Public Belt Railroad

Public Markets

Public Property, Department of

Public Safety, Department of

Public Welfare, Department of

Public Works, Department of

"R" Miscellaneous

Real Estate Board of New Orleans

"S" Miscellaneous

Salary Survey & Recommended Pay Plan (1943)

Sales Tax Division

Sales Tax Division, Legal Department

Segregation Cases

Seventh Ward Boosters' Club

Sewerage & Water Board of New Orleans

Standard Oil Company of Louisiana

Statements, Press Releases, Speeches

Straight College

"T" Miscellaneous

Touro-Shakespeare Home

Tuberculosis Hospital

Tulane University [Middle America Research Institute]

"U" Miscellaneous

United Community & War Chest

United States Department of Commerce

United States Engineer Office

Upper Pontalba Building Commission

"V" Miscellaneous

"W" Miscellaneous

Wisner [Edward] Donation Advisory Committee

"X,Y,Z" Miscellaneous

Young Men's Business Club of New Orleans

Zoning Board of Appeal & Adjustment

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