Treasurer of the Department of Public Works and Improvements, 1839-1849
Scope and Contents
This series of records include:
- Journals
- Cashbook
- Comptroller's cashbooks of receipts and expenditures of the Treasurer of the Department of Police
- Ledger,
- Comptroller's ledger of accounts of the Treasurer of the Department of Police
- Record of collections of various license taxes
- Bills receivable
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.
Dates
- Creation: 1839-1849
Creator
- From the Collection: First Municipality (Organization)
Conditions Governing Access
Available on microfilm to registered researchers by appointment. Request by call number. Originals are closed for research.
Requesting Materials
Biographical / Historical
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:
- taxes on carts & carriages; merchants, retailers, & peddlers; grog-shops & hotels; masked balls, balls, and concerts; real property; and oyster stands
- fines
- ground rents
- expenses of the Mayor, Recorder, city council, constables, city guard, the treasurer himself, & all those employed in collecting the specified revenues
- gas lamps
- cleaning of the streets
- fire engines
- paupers & public schools
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.
Extent
13 Volumes (13 volumes, available on 4 rolls of microfilm)
Language of Materials
From the Collection: English
Repository Details
Part of the City Archives Repository
City Archives & Special Collections
219 Loyola Avenue
New Orleans LA 70112
504-596-2610
archivist@nolalibrary.org