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."