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Inventory of the State Treasurer Office Records
F3903, R225, F3353, F3872  
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Series Descriptions

See subseries for ID numbers

Series 1 Administrative Records 1851-1958

Physical Description: 25 volumes and 21 file folders

Arrangement

Arranged into four subseries: (1) Monthly Reports, (2) Biennial Reports, (3) Monthly Balance Sheets, and (4) Correspondence Files.

Scope and Content Note

According to statute, the State Treasurer is required to prepare regular reports based on the detailed records of daily transactions (Chapter 5, Statutes of 1850 and Chapter 9, Statutes of 1850). These records summarize activity in Treasury accounts. See the subseries descriptions for further details.
F3903:1, R225.001

Subseries 1 Monthly Reports 1864-1922

Physical Description: 13 volumes

Arrangement

Arranged chronologically by month of report.

Scope and Content Note

Detailed summaries of activity in Treasury accounts. Monthly transaction totals for each account are entered on partially preprinted forms. Included are cash receipts and payments and transfers between accounts, lists of bonds redeemed and total cash on hand.
R225.001 (1) Monthly Reports, 1864-1875
F3903:1 Monthly Reports, 1873-1886
R225.001 (2) Monthly Reports, 1885-1886
R225.001 (3) Monthly Reports, 1887
R225.001 (4) Monthly Reports, 1888-1892
R225.001 (5) Monthly Reports, 1892-1894
R225.001 (6) Monthly Reports, 1894-1896
R225.001 (7) Monthly Reports, 1896-1898
R225.001 (8) Monthly Reports, 1898-1900
R225.001 (9) Monthly Reports, 1898-1900
R225.001 (10) Monthly Reports, 1900-1902
R225.001 (11) Monthly Reports, 1902-1905
R225.001 (12) Monthly Reports, 1906-1922
F3903:2-11

Subseries 2 Biennial Reports 1938-1958

Physical Description: 10 volumes

Arrangement

Arranged chronologically by year of report.

Scope and Content Note

Each biennial report is composed of two annual reports, each covering a single fiscal year. These reports summarize the status of accounts and record of transactions for the various types of accounts that make up the State Treasury. Reports include a balance sheet of the state's assets and liabilities, a summary of cash receipts and payments, transfers between accounts, summaries of bond transactions and interest accounts, reports on securities on deposit, and other information. After 1955, detailed summaries of the performance of short term investments by the Pooled Money Investment Board were included in these reports. Each biennial report is hand-signed by the State Treasurer.
F3903:12-13

Subseries 3 Monthly Balance Sheets 1922-1928

Physical Description: 2 volumes

Arrangement

Arranged chronologically by month of report. The second volume is in reverse chronological order.

Scope and Content Note

Summary reports of cash receipts to and payments from Treasury accounts.
F1672-1682, F1691, F1693-1696, F3137, F3140-3142

Subseries 4 Correspondence Files 1851-1951

Physical Description: 21 file folders

Arrangement

Arranged chronologically by correspondence date.

Scope and Content Note

Correspondence relating to activity in various Treasury accounts, securities on deposit, fines collected and the Veterans' Home Association (1893-1899). Some correspondence also relates to State Treasurer Charles G. Johnson's campaign for the U.S. Senate and includes letters to constituents asking for financial and moral support. Also includes receipts, opinions, telegrams, assignments of deeds of trust from various insurance companies and resolutions.
See subseries for ID numbers.

Series 2 Accounting Records 1850-1945

Physical Description: 124 volumes and 5 file folders

Arrangement

Arranged into nine subseries: (1) Journals, (2) Ledgers, (3) Control Ledger, (4) Cash Books, (5) State Funds Deposits Lists, (6) Interest Records, (7) Receipt Files, (8) Cash Receipts Journal, and (9) Automobile Ledgers.

Scope and Content Note

State statute requires the Treasurer to maintain a true and accurate account of transactions (Chapter 5, Statutes of 1850). Accounting records are based on a double entry system, where every transaction is recorded by a credit in one account matched by an offsetting debit in another account. Journals are books of initial entry, daily records of all receipts, payments and transfers between accounts. Every journal entry is posted to individual accounts called ledger accounts. Together, journals and ledgers form the backbone of the accounting system. Cash books and receipt books provide detailed information about cash transactions. See the subseries descriptions for further details.
F3903:14-30

Subseries 1 Journals 1850-1935

Physical Description: 17 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Daily transaction records. Entries include names of accounts debited and credited, date and amount. Where cash payments are involved, Controller's warrant number is also recorded.
F3903:31-71, F1717

Subseries 2 Ledgers 1850-1937

Physical Description: 42 volumes

Arrangement

Arranged by account, then chronologically by date of transaction.

Scope and Content Note

Ledger accounts are generally balanced monthly, summing debits and credits. This produces account balances from which monthly reports are developed. Entries include the date and amount of each transaction.
Most volumes are indexed by account name.
F3903:72

Subseries 3 Control Ledger 1941-1945

Physical Description: 1 volume

Arrangement

Arranged by budgetary group, then by account, then chronologically by date of transaction.

Scope and Content Note

Summary entries for all accounts managed by the Treasurer. Entries include date, amount of credit or debit and running account balances. Each entry is cross-referenced with a journal or cash book entry where details on the transaction appear.
F3903:73-122, R225.008, F1717

Subseries 4 Cash Books 1851-1945

Physical Description: 52 volumes

Arrangement

Arranged chronologically by date of debit or credit, mostly by fiscal year, June 30 through July 1.

Scope and Content Note

Cash books are detailed records of activities involving the Treasury cash account. Cash receipts are entered as debits and cash payments as credits to the cash account. Each debit or credit to the cash account is accompanied, respectively, by a credit and debit to one or more additional accounts. Debit entries include the date, amount and source of the income, a receipt number and name of account to be credited. Cash payment entries list date and amount paid out, warrant number authorizing the payment, payee's name and account to be debited for the payment. Page tallies are usually included. A "Special Cash Book" for September 14, 1866, accompanies the regular cash book entry for that date. In it over $600,000 in warrants paid from the Soldiers' Bounty fund are listed. Entries include only warrant numbers and amounts paid, and are recorded in order of payment.
F3903:123, R225.009

Subseries 5 State Funds Deposits Lists 1924-1935

Physical Description: 1 volume and 1 file folder

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Journal sheets and lists of state funds deposited in private banks. Entries include bank name, amount deposited and date.
F3903:124-125

Subseries 6 Interest Records 1919-1938

Physical Description: 2 volumes

Arrangement

Arranged alphabetically by bank name, then chronologically by month in which interest accrued.

Scope and Content Note

Records of monthly interest payments earned on State monies held in commercial banks. Entries include bank name and location, date and amount of interest.
F3903:126-131, F1689, F1693, F1715-1716

Subseries 7 Receipt Files 1850-1938

Physical Description: 4 file folders and 6 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Receipts for cash payments made into the Treasury from various sources. Information on preprinted receipt stubs includes date and amount paid in, name of payer and account credited for the payment.
F3903:132

Subseries 8 Cash Receipts Journal 1911-1912

Physical Description: 1 volume

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Cash receipts relating to automobile fees and licenses. Entries include transaction date, payer's name, explanation and amount paid in. Page tallies are also calculated.
F3903:133-134

Subseries 9 Automobile Ledgers 1911-1913

Physical Description: 2 volumes

Arrangement

Arranged by account, then chronologically by date of transaction.

Scope and Content Note

Ledger account books relating to cash transactions in automobile, license and related bank accounts. Entries include date and amount of credit and debit transactions in these accounts which are balanced out monthly.
See subseries for ID numbers.

Series 3 Disbursement Records 1850-1948

Physical Description: 211 volumes and 14 file folders

Arrangement

Arranged into seventeen subseries: (1) Appropriation Registers, (2) Warrant Lists, (3) Redeemed Warrants, (4) Warrant Registers, (5) Warrant Payment Lists, (6) Warrant Schedules, (7) Registered Warrant Schedules, (8) Warrant Interest Paid Files, (9) Exchanged Warrants, (10) Reclamation Warrant Records, (11) Contingent Expense Account Files, (12) Treasurer's Certificate List, (13) Treasurer's Certificate Registers, (14) Assembly Signature Receipt Books, (15) Senate Signature Receipt Books, (16) Claims Files, and (17) Correspondence Files.

Scope and Content Note

While cash books contain information on cash receipts and payments, disbursement records focus on details of cash payments based on Controller's warrants drawn on the Treasury. All disbursements of State monies are made on the basis of Controller's warrants (Chapter 5, Statutes of 1850). Warrants represent promises to pay, much like checks. Warrants are numbered consecutively, beginning each July first with number one. These disbursement records provide details on warrant transactions at different stages of the payment process. See the subseries descriptions for further details.
F3903:135-150, F3872:1, R225.014

Subseries 1 Appropriation Registers 1851-1909

Physical Description: 20 volumes

Arrangement

Arranged chronologically by fiscal year, then by appropriation account name, then numerically by warrant number.

Scope and Content Note

Appropriation registers are records of warrants drawn against Treasury accounts for which appropriations have been allocated by the Legislature. These registers are organized by account name and some list the total allocation for each account. Entries include warrant number, amount and date issued, name of person to whom issued, date redeemed by the Treasurer, and person or organization redeeming the warrant. Account subtotals, date funds were exhausted and information about balances carried forward or to other ledgers also appears in some registers. Some volumes indexed by account name.
F3903:151-196

Subseries 2 Warrant Lists 1875-1916

Physical Description: 46 volumes

Arrangement

Arranged chronologically by fiscal year, then numerically by warrant number.

Scope and Content Note

Warrant lists are records of Controller's warrants issued presented in numerical order. Entries include the warrant number and date issued, its amount and fund from which the payment was made. Between 1907 and 1916, warrant lists were included in combined volumes that also contained warrant register information.
F3903:197

Subseries 3 Redeemed Warrants 1853-1855

Physical Description: 1 volume

Arrangement

Arranged chronologically in order of redemption.

Scope and Content Note

Organized by type of account from which payment was made (general fund or miscellaneous funds). Entries include the date each warrant was issued (but not the redemption date), warrant number, issuee and amount. Lists of redeemed bonds and certificates of balance redeemed are also included.
F3903:198-267

Subseries 4 Warrant Registers 1850-1927

Physical Description: 70 volumes

Arrangement

Arranged chronologically by fiscal year, then numerically by warrant number.

Scope and Content Note

These registers contain information on warrant issue and redemption. Entries include the date issued, warrant number, person to whom it was issued and its amount, as well as date of redemption, person or organization redeeming the warrant, and the name of the fund from which the payment was made (general fund or other fund). These registers usually include a running tally of the fund balances on each page. Between 1907 and 1916, warrant register information appeared in combined volumes with warrant lists. See series entry 2 (Warrant Lists).
F3903:268-292

Subseries 5 Warrant Payment Lists 1886-1908

Physical Description: 25 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

While warrant registers and appropriation ledgers give complete information on warrant issue and redemption, warrant payment lists are records of the actual payment of Controller's warrants by the Treasurer. Warrants paid are recorded daily in order of payment, and daily totals of warrants paid are calculated. After December, 1886, warrant numbers were usually included along with warrant amount. In November, 1906, daily adding machine tapes replaced hand-written lists of warrants paid.
F3903:293-313

Subseries 6 Warrant Schedules 1933-1938

Physical Description: 21 volumes

Arrangement

Arranged numerically by teller number, then in reverse chronological order by date of payment, then alphabetically by fund from which payment was made.

Scope and Content Note

Daily records of warrant payments made by tellers in the Treasurer's office. These reports include a list of warrants paid from each treasury fund, their number and amount, along with total payments from special and general funds and grand total of payments made. Later volumes include Controller's orders to pay banks for warrants presented and reports on bank payments of nonregistered warrants.
F3903:314-329

Subseries 7 Registered Warrant Schedules 1934-1937

Physical Description: 16 volumes

Arrangement

Arranged chronologically by payment date, then alphabetically by bank name.

Scope and Content Note

Similar to series entry 6 (Warrant Schedules), these are records of registered, interest-bearing warrants issued by the Treasurer and initially paid by commercial banks or the Veterans' Welfare Board. These warrants were repaid by the Treasurer for the face amount plus five per cent interest. Call date, the date the warrant became payable, is included, along with the warrant registration date, number of days held, total interest paid, face value and total payment. Payment summaries and call information accompany the warrant payment reports.
F3903:330-332

Subseries 8 Warrant Interest Paid Files 1936-1937

Physical Description: 3 file folders

Arrangement

Arranged in reverse chronological order by payment date.

Scope and Content Note

Records of daily interest payments made on registered warrants. Entries include call number, total principal and interest paid per call. One file contains lists of interest paid to banks on bonds and registered warrants along with bank name, date, amount paid and check number.
F3903:333

Subseries 9 Exchanged Warrants 1928-1938

Physical Description: 1 volume

Arrangement

Arranged in reverse chronological order by warrant issue date.

Scope and Content Note

Record of Sacramento and San Joaquin Drainage District warrants issued between 1928 and 1938 exchanged for warrants issued between 1918 and 1926 according to guidelines established by Chapter 214, Statutes of 1927. Contains lists of warrants exchanged, their number and amount, warrant cancellation information and lists of outstanding warrants.
F3903:334

Subseries 10 Reclamation Warrant Records 1921-1930

Physical Description: 1 volume

Arrangement

Arranged by fund, then chronologically by transaction date.

Scope and Content Note

Records of State Reclamation Board interest-bearing warrants purchased by the School Land Fund, Estates of Deceased Persons Fund and Surplus Money in the General Fund. Investments in these warrants supported the Sacramento and San Joaquin Drainage District projects. In all more than $300,000 worth of warrants were purchased by the three funds. The warrants were redeemed with monies from the Joint Navigation and Flood Control Project in December, 1930.
F3903:335-336

Subseries 11 Contingent Expense Accounts Files 1857-1911

Physical Description: 2 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Record of expenses paid with contingent funds, mostly charges for office supplies, mileage and postage. Later volume is organized in ledger format and includes repairs and utility charges for the Capitol Building, furniture costs and motor vehicle expenses in addition to office and related supplies. Information varies in amount of detail, but generally includes type of expense, date and amount, and name of person or company to whom payment was made.
F3903:337

Subseries 12 Treasurer's Certificate List 1852-1853

Physical Description: 1 volume

Arrangement

Arranged numerically by certificate number.

Scope and Content Note

List of Treasurer's certificates issued on the War account. Entries include date, certificate number, issuee's name and certificate amount. Pages are subtotaled and totals are calculated at the end of fiscal years.
F3903:338-339

Subseries 13 Treasurer's Certificate Registers 1852-1855

Physical Description: 2 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Record of Treasurer's War and Civil certificates redeemed. Entries include date of redemption, issue date, certificate number, payee and amount. The Civil register includes name of account from which payment was made. Certificates of balance redeemed along with date, payee and amount are also listed.
F3903:340-341

Subseries 14 Assembly Signature Receipt Books 1861-1864

Physical Description: 2 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Records periodically signed by members of the Assembly and Assembly attaches, acknowledging receipt of Controller's warrants for travel and per diem expenses. Entries composed of signature lists, date signed and name of Assembly sergeant at arms who collected the signatures.
F3903:342-343

Subseries 15 Senate Signature Receipt Books 1861-1864

Physical Description: 2 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Records periodically signed by State Senators signifying their receipt of Controller's warrants for travel and per diem expenses. Entries composed of signature lists, date signed and name of Senate sergeant at arms who collected the signatures.
R225.029, F1692, F1698-F1701, F1709-1710

Subseries 16 Claims Files 1852-1896

Physical Description: 1 volume and 6 file folders

Arrangement

Arranged chronologically by claim date.

Scope and Content Note

Board of Examiners certificates, reports, agreements, bonds and other documents related to claims for payment filed against the Indian War fund, various county funds and Soldiers' Bounty fund. Also includes a bound register of claims circa 1858 to 1861 [R225.029 (1)] as well as memorials to Congress concerning the border between California and Nevada, and lands at Fort Yuma.
F3903:344-348

Subseries 17 Correspondence Files 1921-1948

Physical Description: 5 file folders

Scope and Content Note

Arranged chronologically by correspondence date.
Correspondence and reports related to Sacramento and San Joaquin Drainage District warrants issued and exchanged.
F3903:349-399, R225.031, R225.034, R225.035

Series 4 Bond Records 1850-1966

Physical Description: 53 volumes and 81 items

Arrangement

Arranged into eight subseries: (1) Bond Files, (2) Bond Registers, (3) Bond Coupon Books, (4) Coupon Account Books, (5) Bond Redemption Files, (6) Bond Interest Payment Lists, (7) Bond Summaries, and (8) Receipts.

Scope and Content Note

Since the first state bond issue in 1850, supervision of bond sales, interest payments and bond redemption have been an important part of the Treasurer's duties. See the subseries descriptions for further details.
F3903:349-350, R225.031

Subseries 1 Bond Files 1851-1961

Physical Description: 2 volumes and 81 items

Arrangement

Arranged into two sub-subseries: (1) Bond Lists and (2) Sample Bonds.

Scope and Content Note

See the sub-subseries descriptions for further details.
F3903:349-350

Sub-subseries 1 Bond Lists 1872-1877

Physical Description: 2 volumes

Arrangement

Arranged chronologically by bond issue date, then numerically by bond number.

Scope and Content Note

Bond lists are records of bonds sold. Each entry includes the date of each bond sale, bond number, denomination and purchaser's name. Some entries note where the bond interest is payable (Sacramento or New York City) and when redeemed.
R225.031

Sub-subseries 2 Sample Bonds 1851-1961

Physical Description: 81 items

Arrangement

Arranged chronologically by year of bond issue.

Scope and Content Note

Sample bonds include many examples issued to finance expenses including the Indian War Fund, Civil War soldiers' enlistment bonuses, the building of the State Capitol and freeway construction.
F3903:351-356

Subseries 2 Bond Registers 1850-1934

Physical Description: 6 volumes

Arrangement

Arranged chronologically by bond issue date, then numerically by bond number.

Scope and Content Note

Bond registers are lists of bonds issued and redeemed. Entries are organized first by type of bond, then numerically by bond number. Included are issue date and denomination, purchaser's name, redemption date and name of person or organization redeeming the bond. Bonds in these volumes were redeemed between 1850 and 1945. Some registers report total interest paid on each bond. Some volumes are indexed by bond name or purchaser.
F3903:357-389

Subseries 3 Bond Coupon Books 1851-1912

Physical Description: 33 volumes

Arrangement

Arranged chronologically by date of coupon payment, then chronologically by bond issue date, then numerically by bond number.

Scope and Content Note

Some volumes contain coupons of a single bond issue, including the Central Pacific Railroad, while others contain coupons of two or more different issues. Bond holders were required to submit a coupon to the Treasurer, and interest payments were not made until the coupon was received. Each coupon has two numbers on its face, the number of the coupon payment and the bond number with which it is associated. Coupons submitted by bondholders are pasted into bond coupon books in numerical order according to bond number. Space is left empty to accommodate missing coupons.
F3903:390-393, R225.034

Subseries 4 Coupon Account Books 1857-1936

Physical Description: 5 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Coupon account books record Controller's authorizations for payments on bond coupons. These books contain information on warrants authorizing payments of the coupons, coupon payments, adjustments to coupon accounts and transfers from coupon accounts to the general fund. Entries include coupon number, date and amount of cash transfers, bond numbers and owners, warrant numbers and other details.
F3903:394, R225.035

Subseries 5 Bond Redemption Files 1853-1882

Physical Description: 2 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Record of transactions relating to State bond sales, interest payments, and bond and coupon redemption. Transactions include transfers by Controller's warrant from the general fund to coupon payment account, summaries of coupons submitted and outstanding and notices for bond sales and redemption. Entries include lists of bond numbers submitted for interest payments on each coupon, amount of interest paid, date paid, lists of bonds and coupons outstanding and summaries of payments made. Published announcements of bond sales have been pasted in this volume. The announcements are accompanied by information on bids submitted by financial organizations, whether or not bids were accepted and prices at which sales were made.
Folder F3903:395-397

Subseries 6 Bond Interest Payment Lists 1851-1925

Physical Description: 3 volumes

Arrangement

Arranged numerically by bond number, then numerically by coupon number.

Scope and Content Note

These volumes record interest payments made by coupon for bonds issued in 1851, 1852 and between 1914 and 1925. Entries include bond number, coupon number, amount of payment on each coupon, and where the interest is payable (Sacramento or New York). Subtotals are entered for pages and columns.
Folder F3903:398

Subseries 7 Bond Summaries 1966

Physical Description: 1 volume

Arrangement

Arranged by bond issue.

Scope and Content Note

Notes on bond issues in this volume were compiled from original records dating from 1909 to 1920, and assembled in 1966. The hand-written or typed notes refer to acts creating bond issues and summarize information about how the bond issue was handled. Each summary includes actions of the Treasurer in preparing bonds for distribution, notes on the announcement of public auction sales, information about bids received from banks, how bonds were distributed among bidding banks on initial and subsequent distributions. Finally, note is made of total receipts from bond sales on each issue, the total interest paid out to bond holders and how receipts were allocated to Treasury accounts.
F3903:399

Subseries 8 Receipts 1857-1862

Physical Description: 1 volume

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Receipts for bonds redeemed from bond issues of 1857 and 1860. Entries are made on preprinted receipt forms and show transaction date, bond numbers and denomination. Certificate of balance numbers and amounts are also noted on the receipts. Each receipt has been signed by person redeeming the bonds. Total face value of bonds redeemed on each receipt is entered in marginal notes along with page totals of bonds redeemed.
F3903:400-440, R225.041

Series 5 Bonds Held in Trust Records 1872-1936

Physical Description: 44 volumes

Arrangement

Arranged into four subseries: (1) Registers, (2) Ledgers, (3) Receipts, and (4) Bond and Interest Records.

Scope and Content Note

Chapter 19, Statutes of 1882 amended the Political Code relating to investment of monies received through the sale of state lands for the benefit of the state school fund. The amendment required school fund monies to be invested in California state civil bonds, county bonds or U.S. bonds. Bonds purchased with school land funds are deposited with the State Treasurer. Interest payments on these bonds are collected by the Treasurer and credited to the school fund account. Similarly, Chapter 30, Statutes of 1883 required that the Regents of the University of California who directed investments of the university's funds, place securities purchased on deposit with the Treasurer. The Treasurer also held U.S. bonds in trust for the San Francisco Depot Sinking Fund, for counties and other state agencies. See the subseries descriptions for further details.
F3903:400-405

Subseries 1 Registers 1872-1920

Physical Description: 6 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Registers of bonds held in trust for state funds. Entries include date of bond issue, issuing agency, bond number and face value, interest rate and frequency of interest payments, entity redeeming the bond and date redeemed. State funds include the University of California, School Land, Estates of Deceased persons, counties and others. Some volumes indexed by fund name.
F3903:406-410

Subseries 2 Ledgers 1872-1933

Physical Description: 5 volumes

Arrangement

Arranged alphabetically by account name, then chronologically by date of transaction.

Scope and Content Note

Various ledgers involving bonds held in trust. Entries are organized in ledger accounts by bond-issuing agency, most of which are county bonds held in trust for the school or county funds. Chronological entries for each account include date, number of bonds held, their denomination and date due. When the bonds have been redeemed, this information also appears in the account along with redemption value and date.
Some volumes indexed by bond issuing agency and fund name.
F3903:411-417, R225.041

Subseries 3 Receipts 1887-1925

Physical Description: 10 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

These are receipt books for redemptions on bonds and bond coupons held in trust by the Treasurer, usually for the school or university funds. Entries include bond number, number of bonds held, issuing organization and denomination. Details on coupon collection are also included: total amount collected, fund to be credited, date of receipt by Treasurer and date of notice sent to Controller acknowledging receipt of funds. Remarks on individual bonds and coupons sometimes appear.
Folder F3903:418-440

Subseries 4 Bond and Interest Records 1899-1936

Physical Description: 23 volumes

Scope and Content Note

Arranged by fund, then by type of bond, then chronologically by date of transaction.
Records of bonds held in trust for State funds and interest paid on these bonds. Entries include bond name, number, denomination and total held, as well as information on receipts of interest earned and withdrawals. Among the funds included are the General Surplus fund, Veterans' Welfare, State Building, India Basin, Highway, State Employee's Retirement, and others. Bond and interest records of the following funds are maintained in separate volumes for some years:
County and Municipal Bonds (1910-1935, 1 volume), Estates of Deceased Persons (1923-1935, 2 volumes), San Francisco Seawall Bonds (1929-1935, 2 volumes), School Land Fund (1924-1936, 3 volumes), State Compensation Insurance (1920-1935, 3 volumes) and Teacher's Funds (1922-1936, 3 volumes). Some volumes indexed by fund and or bond name.
F3903:441-450

Series 6 State Land Sales Funds Records 1852-1934

Physical Description: 10 volumes

Arrangement

Arranged into three subseries: (1) School Land Warrants Files, (2) Swamp Land Sales Warrant Register, and (3) San Francisco Harbor Fund Records.

Scope and Content Note

See the subseries descriptions for further details.
F3903:441-442

Subseries 1 School Land Warrants Files 1852-1858

Physical Description: 2 volumes

Arrangement

Arranged into two sub-subseries: (1) School Land Warrant Register, and (2) School Land Warrant Receipts.

Scope and Content Note

In 1852, the California legislature ordered the sale of 500,000 acres of State land intended in part, (Chapter 4, Statutes of 1852) to establish a State School Fund. School land warrants were issued at two dollars per acre in denominations of 160 and 320 acres, and no individual was permitted to buy more than 640 acres. The price was payable in currency, Controller's warrants or State bonds. Purchase of these lands was made on the basis of warrants issued by the Governor. These warrants were then submitted to the State Treasurer for payment. Proceeds of these land sales went to the General Fund, but a seven per cent annual interest on these revenues was set aside to establish a permanent school fund. Between 1852 and 1858, nearly 250,000 acres of State land were sold under this act. See the sub-subseries descriptions for further details.
F3903:441

Sub-subseries 1 School Land Warrant Register 1852-1858

Physical Description: 1 volume

Arrangement

Arranged numerically by warrant number.

Scope and Content Note

Entries include the date of warrant issue, number of acres involved, amount of the warrant and cash paid, and to whom the warrant was issued. Annual total sales of these warrants are also presented.
F3903:442

Sub-subseries 2 School Land Warrant Receipts 1852-1854

Physical Description: 1 volume

Arrangement

Arranged numerically by receipt number.

Scope and Content Note

Receipts for income through school land warrant sales. Information includes receipt number, land warrant number associated with each receipt, amount of land involved, and signature of warrant holder.
F3903:443

Subseries 2 Swamp Land Sales Warrant Register 1861-1877

Physical Description: 1 volume

Arrangement

Arranged numerically by swamp land district number (1-66), then numerically by warrant number.

Scope and Content Note

Sales of Swamp and Overflowed Lands belonging to the State were initiated in 1852 to raise money for the building of a state prison (Chapter 59, Statutes of 1852). Individuals were allowed to buy parcels no larger than 320 acres. Revenues from later sales were used for other purposes. In 1858, this land sold for one dollar per acre with the proceeds credited to a fund for swamp land reclamation (Chapter 235, Statutes of 1858). Like school land sales, swamp land sales were made on the basis of warrants. Entries include date of warrant issue, its number and amount, person to whom issued, date of redemption and name of person or organization redeeming the warrant.
F3903:444-450

Subseries 3 San Francisco Harbor Fund Records 1875-1934

Physical Description: 7 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Since the early 1850s, the State has demonstrated an interest in San Francisco's harbor for both commerce and security purposes. By 1863, the San Francisco Wharf and Dock Fund had been established; setting aside some of the proceeds from swamp land sales for the benefit of this harbor (Chapter 407, Statutes of 1864). In 1865, revenues were earmarked for the San Francisco Harbor Protection Fund. Both of these funds were closed out in fiscal year 1875-1876, and their balances credited to the San Francisco Harbor Improvement Fund for maintenance and expansion of the San Francisco harbor (Chapter 503 and Section 2533, amending the Political Code, 1875-1876). Entries for transactions of the Harbor Improvement Fund are arranged in ledger format, showing transfers into and payments from the fund, their date, source and amount; where payments are involved, warrant numbers are included. Monthly subtotals are calculated for debit and credit entries. A summary of transactions from the San Francisco Wharf and Dock Fund and the Harbor Protection Fund (1863-1875) appears in the beginning of the volume titled "Book 2."
F3903:451-472, F3903:473a-473g, F3903:474a-474e, R225.047, F3147

Series 7 Securities on Deposit Records 1876-1936

Physical Description: 25 volumes and 13 file folders

Arrangement

Arranged into five subseries: (1) Deposited Securities Files, (2) Deposited Bonds Lists, (3) Deposit Journals, (4) Deposit Ledgers, and (5) Correspondence Files.

Scope and Content Note

In 1878, the California Political Code was amended, requiring insurance companies to deposit bonds or other securities with the State Insurance Commissioner (Section 595). These deposits were held in trust for insurance policy holders, securing them against company losses. The Insurance Commissioner then transferred securities deposited to the State Treasurer for safekeeping (Section 634). In 1905, legislation was passed relating to all organizations engaged in the sale of stocks and bonds. Companies in the securities business were ordered to deposit securities with the Treasurer as a reserve to protect customers from losses (Chapter 163, Statutes of 1905). In 1907, commercial banks were also required to place securities on deposit with the Treasurer to secure State funds on deposit in these banks (Chapter 50, Statutes of 1907). In 1917, the Workman's Compensation, Insurance and Safety Act (Chapter 586, Statutes of 1917, Section 29) required certain employers to post guaranty bonds with the Industrial Accident Commission. Evidence of these bonds posted was forwarded to the State Treasurer. See the subseries descriptions for further details.
F3903:451-453

Subseries 1 Deposited Securities Files 1876-1911

Physical Description: 3 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Records of bonds and other securities deposited with the Treasurer and interest earned on such securities. The volume titled securities on hand dated 1895 includes information about securities deposited between 1876 and 1895. Entries provide detailed information on securities deposited (bond, stock, trust deed, etc.), issuing organization and value, as well as other details. The date of deposit is included along with information about withdrawals of individual securities. The later volume relates to investment company securities, primarily bonds and mortgages. Again detailed information on each security is provided. One volume is arranged in accounts by depositing agency name.
F3903:454-463, R225.047

Subseries 2 Deposited Bonds Lists 1891-1936

Physical Description: 13 volumes

Arrangement

Arranged into three sub-subseries: (1) Bank and Trust Securities Lists, (2) Insurance Company Securities Lists, and (3) Industrial Accident Commission Lists.

Scope and Content Note

See the sub-subseries descriptions for further details.
F3903:454-458

Sub-subseries 1 Bank and Trust Securities Lists 1907-1936

Physical Description: 5 volumes

Arrangement

Arranged alphabetically by name of depositing agency.

Scope and Content Note

Typed lists of bonds deposited with state agencies then transferred to the Treasury. Information on each list includes name of organization making the deposit, name of bond and number deposited, their denomination, issue date, interest rate, timing of interest payments and other details.
F3903:459-462, R225.047

Sub-subseries 2 Insurance Company Securities Lists 1907-1936

Physical Description: 7 volumes

Arrangement

Arranged alphabetically by name of depositing agency.

Scope and Content Note

Typed lists of bonds deposited with state agencies then transferred to the Treasury. Information on each list includes name of organization making the deposit, name of bond and number deposited, their denomination, issue date, interest rate, timing of interest payments and other details.
F3903:463

Sub-subseries 3 Industrial Accident Commission Lists 1918-1936

Physical Description: 1 volume

Arrangement

Arranged alphabetically by name of depositing agency.

Scope and Content Note

Typed lists of bonds deposited with state agencies then transferred to the Treasury. Information on each list includes name of organization making the deposit, name of bond and number deposited, their denomination, issue date, interest rate, timing of interest payments and other details.
F3903:464-468

Subseries 3 Deposit Journals 1907-1929

Physical Description: 5 volumes

Arrangement

Arranged chronologically by date of transaction.

Scope and Content Note

Journal entries for securities deposited with the Treasurer for the General Deposit Account. Entries include cross-reference numbers to Deposit Ledger, information on bonds deposited and withdrawn, including bond name and denomination, interest rate, deposit number and amount debited or credited to the General Interest Account.
F3903:469-472

Subseries 4 Deposit Ledgers 1907-1932

Physical Description: 4 volumes

Arrangement

Arranged by depositing bank, then chronologically by date of transaction.

Scope and Content Note

Ledgers of securities on deposit. For each depositing bank, entries give deposit number, date, number of bonds deposited, name, denomination and bond numbers, date and amount of bonds withdrawn (if any), interest earned (if any), and a cross-reference number to the deposit journals for more details on the transaction. Some volumes indexed by bank name.
F3903:473a-473g, F3903:474a-474e, F3147

Subseries 5 Correspondence Files 1916-1930

Physical Description: 13 file folders

Arrangement

Arranged alphabetically by name of depositing company.

Scope and Content Note

This correspondence consists primarily of forms transmitted to the Treasurer by the Insurance Commissioner. Each form relates to a single insurance company and consists of detailed information about securities deposited. Correspondence between companies and Insurance Commissioner about securities on these lists is also included.
F3903:475-484, F3353:1-16, F1688-1688e, R225.059, R225.060, ODC1:2-2A-ODC1:2-12

Series 8 Miscellaneous Records 1850-1941

Physical Description: 29 volumes, 5 file folders and 14 items

Arrangement

Arranged into eleven subseries: (1) Law Indexes, (2) Power of Attorney Registers, (3) Delinquent Tax Sales Files, (4) Deceased Persons Estates Files, (5) County Treasurers' Reports, (6) County Code List, (7) Registered Mail List, (8) Receipt Statements, (9) Children's Aid Files, (10) Day Book, and (11) Call Sheets.

Scope and Content Note

See the subseries descriptions for further details.
F3903:475-476

Subseries 1 Law Indexes 1850-1874

Physical Description: 2 volumes

Arrangement

First volume (to bond legislation) arranged chronologically by date of transaction. Second volume (indexes to laws passed during the 1865-1866 session only) arranged alphabetically.

Scope and Content Note

Indexes of laws relating to the Treasurer's Office. First volume indexes bond legislation. Entries summarize nature of legislation, date passed, amendments (if any), and location of the statute (session passed, volume and page number). Second volume indexes only laws passed during the 1865-1866 session; entries include bill chapter numbers.
F3903:477-479

Subseries 2 Power of Attorney Registers 1895-1907

Physical Description: 3 volumes

Arrangement

Arranged alphabetically by last name of assignor, then chronologically by date of transaction.

Scope and Content Note

These registers record assignments of powers of attorney listed alphabetically by first letter of last name of assignor. Entries include name of person to whom the power of attorney is assigned, filing date and occasional remarks. Powers of attorney assigned to organizations are usually listed separately and not alphabetized.
F3903:480

Subseries 3 Delinquent Tax Sales Files 1877

Physical Description: 1 volume

Arrangement

Arranged chronologically by date of redemption.

Scope and Content Note

Record of property sales in Alameda County on March 30, 1877. Pursuant to Section 3816 of the Political Code, this property was sold after owners failed to pay taxes due. Entries include name of property owner assessed, legal description of property, total taxes and costs due, date of sale, total purchase price, buyer's name.
F3903:481

Subseries 4 Deceased Persons Estates Volume 1854-1899

Physical Description: 1 volume

Arrangement

Arranged alphabetically by name of deceased.

Scope and Content Note

Records of persons who died intestate, in which case the estate was held in trust for twenty years for potential heirs. Entries include name of deceased, place of death and remarks on the value of the estate, sometimes listing items in the estate, and amount of tax paid, apparently ten per cent.
F3903:482, F1688-1688e

Subseries 5 County Treasurers' Reports 1863-1922

Physical Description: 1 volume and 5 file folders

Arrangement

Arranged alphabetically by county, then chronologically by year of report.

Scope and Content Note

Monthly reports filed between 1863 and 1922 by county treasurers which were later sent by the Treasurer's Office to the Archives for storage.
F3903:483

Subseries 6 County Code List 1939

Physical Description: 1 volume

Arrangement

Arranged numerically by county code number.

Scope and Content Note

List of numerical codes assigned to counties and other accounts maintained by the Treasurer.
F3903:484

Subseries 7 Registered Mail List 1925-1928

Physical Description: 1 volumes

Arrangement

Arranged chronologically by date sent.

Scope and Content Note

Lists date sent, addressee, location, registered mail number and date return receipt was received. Also contains lists of warrants paid for some accounts during July, 1925, and July/August, 1926.
ODC1:2-2A - ODC1:2-12

Subseries 8 Receipt Statements 1854-1859

Physical Description: 14 items

Arrangement

Arranged chronologically by fiscal year.

Scope and Content Note

Fourteen oversize sheets detailing tax revenues received from each county.
R225.059

Subseries 9 Children's Aid Files 1937-1941

Physical Description: 2 volumes

Arrangement

Arranged chronologically by fiscal year, then alphabetically by county name.

Scope and Content Note

State statute required the Treasurer to appropriate money out of the State Treasury for the support and maintenance of needy orphans and children (Chapter 390, Statutes of 1937). These files document the relevant warrants issued, dates filed, claim periods, dates paid, warrant numbers, warrant amounts and fund balances.
R225.060

Subseries 10 Day Book 1919-1931

Physical Description: 1 volume

Arrangement

Arranged numerically by account number.

Scope and Content Note

Miscellaneous financial entries regarding unpaid accounts.
F3353:1-16

Subseries 11 Call Sheets 1935-1936

Physical Description: 16 volumes

Arrangement

Arranged numerically by warrant number.

Scope and Content Note

Information on amounts paid on outstanding warrants.