The item is a typescript copy of a thesis by Peter Fourie Palmer titled "A fiscal history of British Columbia in the colonial period." viii, 410 p. Thesis (Ph.D.), Stanford University, 1932. Bibliography: p. 402-410.

The series consists of cash books from the Lands and Works Dept. The series includes records regarding department expenses, land sales, the lighthouse department, and the building of a hospital in Esquimalt.

The records consist of general office files, personnel files, correspondence of the Chairman of the Board and Board of Directors of the Institute, unpublished research papers prepared by the staff of the Institute, conference papers and reference works pertinent to the research of the Institute's staff. A copy of the last annual report (March 1976) is in the hard copy finding aid of MS-0515 in the BC Archives reference room.

CALL NUMBER: T3332:0001 SUPPLIED TITLE OF TAPE(S): Financial administration of the Social Credit government, 1952-1972 (part 1) PERIOD COVERED: 1906-1972 RECORDED: [location unknown], 1978-02-18 SUMMARY: TRACK 1: C.J. Ferber discusses his background, training, and work as a chartered accountant, and his entrance into the civil service as deputy comptroller-general during the Coalition years. The 1952 election, the beginning of the Social Credit era of government, and Ferber's promotion to the position of Comptroller-General. Impressions of W.A.C. Bennett, Einar Gunderson and J.V. Fisher. Duties and functions as Comptroller-General. Responsibilities and relationship within the government. Control of government expenditure. TRACK 2: Mr. Ferber discusses the issuing of special warrants for government expenditure. W.A.C. Bennett as a financial policy-maker. The comptroller-general as financial administrator. The role, function and operation of Treasury Board. Explanation of the budgetary process during the time of W.A.C. Bennett's administration. Attitudes toward deficit-financing.;

CALL NUMBER: T3332:0002 SUPPLIED TITLE OF TAPE(S): Financial administration of the Social Credit government, 1952-1972 (part 2) PERIOD COVERED: 1952-1972 RECORDED: [location unknown], 1978-02-18 SUMMARY: TRACK 1: C.J. Ferber discusses the subject of deficit financing in government, debt reduction and Crown Corporations. The method which the government of W.A.C. Bennett employed to eliminate the public debt of B.C. The possible dangers for governments building up large amounts of contingent liabilities. The Social Credit policy of "Pay as you go". During Ferber's years as Comptroller-General, British Columbia's public accounts were the clearest in Canada. The difference between budgetary and non-budgetary items in public accounts. [TRACK 2: blank; end of interview.];

This series consists of a clipping book containing prospectus, scrip certificates and various newspaper advertisements announcing a stock issue of the Government of the Province of British Columbia for a 4 1/2% loan.

The series consists of the records created by the Commissioner Inquiry into Coquihalla highway construction costs in 1987. Douglas L. MacKay, a professional engineer, was appointed Commissioner through OIC 1546/1987 to compare the estimates and costs of the Coquihalla Highway; to find reasons and justification for differences between estimates and costs; to examine other recent highway projects where costs may have differed from estimates; to investigate the procedures for costing, administering, and reporting highway projects; and to make recommendations. The Commissioner concluded that the Legislature and the public were deliberately misled about the cost of the Coquihalla Highway Project. The true costs were disguised by falsifying documents and expense account transfers.

The series includes interviews with officials; proceedings and exhibits; briefs and submissions from government, opposition, unions and others; research consultants' files, secretary's files, and reports. Other records include printouts from the Commission Secretary's WP discs which may overlap with some of the files. It also includes drafts and gallery proofs of the final report, including appendixes and figures. Some records relate to the proposed Annacis Island crossing of the Fraser River.

This series contains official correspondence, reports, and related papers of Premier John H. Turner. Records include correspondence pertaining to provincial railway charters (1893-1897), agriculture, and mining; also includes B.C. Agent-General's Report (1895), applications for employment, and miscellaneous letters.

Papers in this series are those of the Honourable John Herbert Turner (1833-1923), premier of British Columbia from 4 March 1895 to 8 August 1898. Since Turner's administration was characterized by rapid industrial development (notably in railways, mining, and agriculture), and by no little political controversy, his official papers are especially valuable.

Most of the reports and correspondence in GR-1197 originated while Turner was the province's chief minister and, as such, they have been included in the archive's collection of Premier's Papers. As will be seen, though, some of the papers pertain to Turner's tenure as Minister of Finance and Agriculture, a portfolio he held from 1887 to 1898.

GR-1197 may be regarded as a supplement to GR-0441 (British Columbia - Premier: 1883-1933), Series II, volumes 2-13, which also contains official correspondence of Premier Turner. Researchers may find that Volume 354 of GR-0441 (Index to Official Correspondence, 1895-1897) will assist them in locating other related records.

Series consists of correspondence and papers regarding consolidation of the provincial debt on the London bond market, 1889-1892; private correspondence received while Minister of Finance, 1900-1901; memorial received as Agent-General, 1911; newspaper clippings received from England while Minister of Finance. Also includes one oversized copy of a certificate presented to Turner in recognition of his ten years of service as Agent-General for British Columbia, London, 1911.

The series consists of three reports created by the Dept. of Industries: an interim report, 1921; fifth annual report, 1923; sixth annual report, 1924-1925.

The series consists of two duplicate cash book for the Douglas collectorate, created by the Treasury between 1861 and 1866. Volume 1: January 1861 to March 1862. Volume 2: January 1862 to March 1866.

The collectorate was managed by the Stipendiary Magistrate (which also also acted as Government Agent) for the Douglas District. In 1866 the Douglas District was merged into the New Westminster District.

The fonds consists of the personal and professional records of Einar Maynard Gunderson between 1899 and 1980. They include biographical notes, personal correspondence, music programs and business and financial papers. The fonds also includes professional records from his various roles including Finance Minister for the Social Credit Government, the Vice President for Pacific Great Eastern Railway, and as a member of the Vancouver Board of Trade. There is also a large assortment of family and professional photos.

Estimates book of William Richards Bennett (MLA) for the year ending 31 March 1975. The book contains printed estimates plus rough drafts of comments on the estimates and questions to be asked in Parliament, and some newspaper cuttings.

Series consists of financial journals created for financial reconciliations at the end of each month. The records date from 1859-1879 and include information from both the Colony of British Columbia (1859-1871) and the Province of British (1871-1879).

There is one volume for each year with the exception of 1869 and 1871. The colony created “original” and “duplicate” volumes in 1869. In 1871, the Treasurer created separate journals to delineate the end of the colony and the beginnings of the province.

The volumes provide monthly financial data as opposed to the day to day entry information of the cash books in GR-3053. The volumes include debits and credits in accordance with double entry accounting. Since this is high level monthly data, the journal uses the term “sundries” as a way to summarize the daily debits and credits that is captured in other financial records. There are also references to the volume and pages in ledgers and “waste books” (cash books).

The journals contain subaccounts for different regions of the Province although the list of regions varies in each volume. Regions listed in some of the volumes include New Westminster, Kootenay, Cariboo, Yale, Lillooet, Nanaimo, Columbia, Cassiar, Omineca, Clinton, Kamloops, Quesnel, Douglas and Fort Shepard.

There are gaps in the series. Some of the journals from 1860-1863 were described as part of GR-4169 (see GR-4169 volumes 10, 11, 17). The 1864 and 1872 volumes are missing.

The creators of the records, and the years that they were responsible for the records, are as follows:

British Columbia (Colony). Treasury Dept. 1859-1871
British Columbia. Treasury Dept. 1871-1879

The item is a copy of a thesis by Alfred Carlsen on microfiche titled "Major developments in public finance in British Columbia 1920 to 1960." 1961. viii, 223 leaves: figs., tables. Thesis (Ph.D.), University of Toronto, 1961. Vita. Bibliography: leaves 217-223. Canadian theses on microfiche, 31179.

This series consists of 42 volumes of financial records and one file of correspondence likely created by the colony of BC Treasury from 1858-1872. The majority of records are waste books, journals, ledgers and cash books. However they may not be labelled clearly as such. Other types of records include day books, blotters, bill books, toll books, debenture registers, notebooks, payment slips, revenue books and other account books. The titles of each volume in the file list are transcribed directly from the cover of the volume. Title information in [square brackets] is estimated or inferred by the archivist. The records document the financial transactions and balances of the colonial government in all aspects of its operations and functions.

Waste books are rough account book in which transactions are recorded as they occur. Waste book entries are often transferred to day books prior to summary in journals and ledgers. These transactions are entered chronologically by date and are arranged under various accounts. The accounts may be the type of expense, or the name of the office in which the transaction relates to. Information may be entered under the following headings: date, related journal page, amount and total. Only some books include a description of individual services or items of a transaction.

Journals are a type of financial record used in double entry book keeping to separate transactions into debits or credits. They are an intermediary record used to reorganize the chronological entries in rough day books or waste books into specific accounts, before they are ultimately copied into a ledger book. Information may be entered under the following headings: amount, associated ledger folio number, associated waste book page, date, a description of the transaction, and if the transaction was a debit or credit. The end of each year includes a sheet summarizing the balances for various accounts.

Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure. Account names may be indexed. Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.

Cash books list receipts and payments in date order and are used to determine total assets at any given time. Information may be 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. Cash books may be referred to as collectorate books or records of receipts and payments.

The series consists of correspondence and miscellaneous documents regarding all aspects of Colony of Vancouver Island and the Hudson's Bay Company. The series includes correspondence, documents, and accounting records from the office of the Surveyor General including the departments of lands and works.

This series consists of 41 volumes of financial records likely created by the Provincial Treasury and Department of Finance from 1869-1948. The majority of records are waste books, journals, ledgers and cash books. However they may not be labelled clearly as such. Other types of records include day books, memoranda, authorities, promissory notes, blotters, form K, form J and other account books. The titles of each volume in the file list are transcribed directly from the cover or front page of the volume. Title information in [square brackets] is estimated or inferred by the archivist. The records document the financial transactions and balances of the provincial government in all aspects of its operations and functions.

Waste books are rough account book in which transactions are recorded as they occur. Waste book entries are often transferred to day books prior to summary in journals and ledgers. These transactions are entered chronologically by date and are arranged under various accounts. The accounts may be the type of expense, or the name of the office in which the transaction relates to. Information may be entered under the following headings: date, related journal page, amount and total. Only some books include a description of individual services or items of a transaction.

Journals are a type of financial record used in double entry book keeping to separate transactions into debits or credits. They are an intermediary record used to reorganize the chronological entries in rough day books or waste books into specific accounts, before they are ultimately copied into a ledger book. Information may be entered under the following headings: amount, associated ledger folio number, associated waste book page, date, a description of the transaction, and if the transaction was a debit or credit. The end of each year includes a sheet summarizing the balances for various accounts.

Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure. Account names may be indexed. Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.

Cash books list receipts and payments in date order and are used to determine total assets at any given time. Information may be 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. Cash books may be referred to as collectorate books or records of receipts and payments.

The series consists of records created or used by Einar Maynard Gunderson between 1940 and 1980. They relate to his time as Minister of Finance for the Social Credit Government; Vice President for Pacific Great Eastern Railway, as well as Trade Minister for the Vancouver Board of Trade. The records include speeches he gave in numerous roles in both Canada and overseas; itineraries, photographs, negatives and ephemera from a trade mission to Japan, and as part of the Canadian Pacific Airlines' inaugural flight to Lima, a large scrap book containing newspaper clippings about the Pacific Great Eastern Railway; and a document with a seal appointing Gunderson to the post of Finance Minister in 1952.

Series includes 14 bound volumes of provincial balance sheets, with additional explanatory notes, detailing the financial condition of the province as of March 31st of each year (1956-1968). Cover of each indicates they were for the office of the "Prime Minister" [Premier].

Registrar-General duplicate cash book.

Series consists of requisitions from the Government Agent of Lytton and Spences Bridge. Requisitions were invoices sent to the Treasury Department requesting reimbursement for expenses. The records were created between 1880-1887 and are signed by Government Agent Frederick Hussey.

The requisitions relate to the administration of justice, public works, revenue services, transportation and miscellaneous. The expenses include costs for roads, bridges, court costs, coroner costs, special constables, payment of jurors and office expenses.

The forms record the following financial information: vote (account) number, abstract of payments made, amount of funds required, date of payment and amount paid. The Auditor was responsible for approving the requisition.

The records are arranged chronologically and each form was assigned a unique number.

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.

This series consists of an index to correspondence, indexed by the subject of the letter. The index was created for correspondence written between 1859 and 1861 by the Colony of BC Treasury Department. The index lists the date of commencement of correspondence, date of termination of correspondence, the subject, remarks, and the number(s) assigned to the letters outward written by Treasury staff. Some of the correspondence descripted in this series in located in GR-1740.

This series consists of letterbooks of Treasury Department correspondence outward.

The series consists of correspondence files from 1915-1916 between officials in the Dept. of Finance and Agriculture and various financial firms regarding British Columbia bond investments available.

This series consists of ledger books likely created by the colony of BC Treasury from 1858-1868. Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure, such as: salaries, rent, licences, postage, lighthouses, military, mining fees, roads, etc. Account names may be indexed.

Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.

This series consists of waste books likely created by the colony and province of BC Treasury from 1860-1878. Waste books are rough account book in which transactions are recorded as they occur. Waste book entries are often transferred to day books prior to summary in journals and ledgers. These transactions are entered chronologically by date and are arranged under various accounts. The accounts may be the type of expense, or the name of the office in which the transaction relates to. For example, many volumes list summarized financial information for offices or districts such as the Treasury (Victoria), New Westminster, Kootenay, Cariboo, Yale, Kamloops, Lillooet, Clinton, Nanaimo and Cassiar.

Information may be entered under the following headings: date, related journal page, amount and total. Only some books include a description of individual services or items of a transaction.

This series consists of cash books used by the Colony of Vancouver Island treasury from 1859-1866. Cash books list receipts and payments in date order and are used to determine total assets at any given time. transactions are divided into receipts (debits) and payments (credits). Information is entered under the following headings: date of receipt or payment, number of voucher; from who received; name of the person or department making or receiving the payment; description of the receipt item or service; amount received or paid; and the waste book page number.

This series consists of financial journals used by the Colony of Vancouver Island treasury from 1859-1864. Journals are a type of financial record used in double entry book keeping to separate transactions into debits or credits. They are an intermediary record used to reorganize the chronological entries in rough day books or waste books into specific accounts, before they are ultimately copied into a ledger book. Information is entered under the following headings: amount, associated ledger folio number, associated waste book page, date, a description of the transaction, and if the transaction was a debit or credit. The end of each year includes a sheet summarizing the balances for various accounts.

This series consists of financial ledgers used by the Colony of Vancouver Island treasury from 1859-1865. Volume 1 covers 1859-1861. Volume 2 covers 1862-1865.

Ledger books are financial records in which each transaction is entered under a particular account or subject as a debit or a credit. The information may have been copied from a related daybook or journal before being sorted and copied into the ledger. Accounts can include anything that is a source of government income or expenditure, such as: salaries, rent, licences, postage, lighthouses, military, mining fees, roads, etc. Account names may be indexed.

Information may be entered under the following headings: date, related journal page, description of the transaction, and the amount. Debit transactions are recorded on the left side of a folio and credits on the right side.