Arrangement and Description
Administrative Records.
Scope and Content Note
According to statute, the State Treasurer is required to prepare regular reports based on the detailed records of daily transactions
(1850 Stats., Ch. 5 & 9). These records summarize activity in Treasury accounts.
Folder F3903:1
1. Monthly Reports. 1873-1886.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by month of report.
Detailed summaries of activity in Treasury accounts. Monthly transaction totals for each account are entered on partly preprinted
forms. Included are cash receipts and payments and transfers between accounts, lists of bonds redeemed and total cash on hand.
Folder F3903:2-11
2. Biennial Reports. 1938-1958.
Physical Description: 10 v.
Scope and Content Note
Arranged chronologically by year of report.
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.
Folder F3903:12-13
3. Monthly Balance Sheets. 1922-1928.
Physical Description: 2 v.
Scope and Content Note
Arranged chronologically by month of report, second volume in reverse chronological order.
Summary reports of cash receipts to and payments from Treasury accounts.
Folder F1672-1682, F1691, F1693-1696, F3142
4. Correspondence. 1851-1951.
Physical Description: 17 file folders. Broken series.
Scope and Content Note
Arranged chronologically.
Correspondence relating to activity in various Treasury accounts, securities on deposit, fines collected and the Veterans'
Home Association (1893-1899). Also includes receipts, opinions, telegrams and resolutions.
Accounting Records
Scope and Content Note
State statute requires the Treasurer to maintain a true and accurate account of transactions (1850, Ch. 5). 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.
Folder F3903:14-18
5. Journals. 1850-1873.
Physical Description: 17 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:31-71, F1717
6. Ledgers. 1850-1935.
Physical Description: 42 v. Broken series.
Scope and Content Note
Arranged by account, then chronologically by date of transaction.
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.
Folder F3903:72
7. Control Ledger. 1941-1945.
Physical Description: 1 v.
Scope and Content Note
Arranged by budgetary group, then by account, then chronologically by transaction.
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.
Folder F3903:73-122, F1717
8. Cash Books. 1851-1936.
Physical Description: 51 v. Broken series.
Scope and Content Note
Volumes arranged chronologically, mostly by fiscal year, June 30 through July 1.
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 number and amount paid and are recorded
in order of payment.
Folder F3903:123
9. State Funds Deposited. 1924-1928.
Physical Description: 1 file folder.
Scope and Content Note
Arranged chronologically by date of transaction.
Lists of state funds deposited in private banks. Entries include bank name, amount deposited and date.
Folder F3903: 124-125
10. Interest Records. 1919-1938.
Physical Description: 2 v.
Scope and Content Note
Arranged alphabetically by bank name, then chronologically by month in which interest accrued.
Records of monthly interest payments earned on State monies held in commercial banks. Entries include bank name and location,
date and amount of interest.
Folder F1689, F1693, F1715-1716, F3903:126-131
11. Receipts. 1850-1923, 1882-1890.
Physical Description: 4 file folders, 6 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:132
12. Cash Receipts Journal. 1911-1912.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:133-134
13. Automobile Ledgers. 1911-1913.
Physical Description: 2 v.
Scope and Content Note
Arranged by account, then chronologically by date of transaction.
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.
Disbursement Records
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 (1850 Stats., Ch. 5). Warrant 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.
Folder F3903:135-150 F3872
14. Appropriation Registers. 1857-19.
Physical Description: 17 v. Broken series.
Scope and Content Note
Arranged chronologically by fiscal year, then by appropriation account name, then numerically by warrant number.
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 appear in some registers.
Some volumes indexed by account name.
Folder F3903:152-196
15. Warrant Lists. 1875-1907.
Physical Description: 45 v.
Scope and Content Note
Arranged chronologically by fiscal year, then numerically by warrant number.
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.
Folder F3903:197
16. Warrants Redeemed. 1851-1855.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically in order of redemption.
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.
Folder F3903:198-267
17. Warrant Registers. 1850-1927.
Physical Description: 70 v. Broken series.
Scope and Content Note
Arranged chronologically by fiscal year, then numerically by warrant number.
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 Warrant Lists series.
Folder F3903:268-292
18. Warrant Payment Lists. 1886-1907.
Physical Description: 25 v. Broken series.
Scope and Content Note
Volumes arranged chronologically by date of transaction.
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.
Folder F3903:293-313
19. Warrant Schedules. 1933-1938.
Physical Description: 21 v.
Scope and Content Note
Arranged by teller number, then in reverse chronological order by date of payment, then alphabetically by fund from which
payment was made.
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 controllers orders to pay banks for warrants presented and reports on bank payments
of nonregistered warrants.
Folder F3903:314-329
20. Registered Warrant Schedules. 1934-1937.
Physical Description: 16 v.
Scope and Content Note
Arranged chronologically, then by bank.
Similar to Warrant Schedules listed above, 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.
Folder F3903:330-332
21. Warrant Interest Paid. 1936-1937.
Physical Description: 3 file folders.
Scope and Content Note
Arranged in reverse chronological order.
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.
Folder F3903:333
22. Warrants Exchanged. 1928-1938.
Physical Description: 1 v.
Scope and Content Note
Arranged in reverse chronological order by warrant issue date.
Record of Sacraments and San Joaquin Drainage District warrants issued between 1928 and 1938 exchanged for warrants issued
between 1918 and 1926 according to guidelines established by Ch. 214 (1927 Stats.). Contains lists of warrants exchanged,
their number and amount, warrant cancellation information and lists of outstanding warrants.
Folder F3903:334
23. Reclamation Warrant Record. 1921-1930.
Physical Description: 1 v.
Scope and Content Note
Arranged by fund, then chronologically by transaction.
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 thant $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.
Folder F3903:335-336
24. Contingent Expense Accounts. 1857-1861, 1899-1911.
Physical Description: 2 v.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:337
25. Treasurer's Certificate List. 1852-1853.
Physical Description: 1 v.
Scope and Content Note
Arranged numerically by certificate number.
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.
Folder F3903:338-339
26. Treasurer's Certificate Registers. 1851-1854.
Physical Description: 2 v.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:340-341
27. Assembly Signature Receipt Books. 1861-1864. Broken series.
Physical Description: 2 v.
Scope and Content Note
Volumes arranged chronologically by date of transaction.
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.
Folder F3903:342-343
28. Senate Signature Receipt Books. 1861-1864.
Physical Description: 2 v. Broken series.
Scope and Content Note
Volumes arranged chronologically by date of transaction.
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.
Folder F1698, F1700-1701
29. Claims. 1854-1896.
Physical Description: 3 file folders.
Scope and Content Note
Arranged chronologically.
Board of Examiners certificates, reports and other documents related to claims for payment filed against the Indian War fund,
various county funds and Soldiers' Bounty fund.
Folder F3903:344-348
30. Correspondence. 1923-1944.
Physical Description: 5 file folders.
Scope and Content Note
Arranged chronologically.
Correspondence and reports related to Sacramento and San Joaquin Drainage District warrants issued and exchanged.
Bond Records
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.
Folder F3903:349-350
31. Bond Lists. 1850-1857, 1872-1877.
Physical Description: 2 v.
Scope and Content Note
Arranged chronologically by bond issue, then numerically by bond number.
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.
Folder F3903:351-356
32. Bond Registers. 1850-1893.
Physical Description: 6 v. Broken series.
Scope and Content Note
Arranged chronologically by bond issue, then numerically by bond number.
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.
Folder F3903:357-389
33. Bond Coupon Books. 1857-1912.
Physical Description: 33 v. Broken series.
Scope and Content Note
Arranged chronologically by date of coupon payment, then chronologically by bond issue, then numerically by bond number.
Some volumes contain coupons of a single bond issue, 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.
Folder F3903:390-393
34. Coupon Account Books. 1858-1884.
Physical Description: 4 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Folder F3903:394
35. Bond Record. 1863-1882.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by date of transaction.
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 payed, 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
36. Bond Interest Payment Lists. 1851, 1852, 1914-1925.
Physical Description: 3 v.
Scope and Content Note
Arranged numerically by bond number, then numerically by coupon number.
These volumes record interest payments made by coupon for bonds issued in 1851 and 1852. Entires 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 F3903:399
37. Receipts. 1858-1862.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by date of transaction.
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 receipts
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.
Folder F3903:398
38. Bond Summaries. 1909-1920.
Physical Description: 1 v.
Scope and Content Note
Arranged by bond issue.
Notes on bond issues in this volume were compiled from original records 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.
Bonds Held in Trust
Scope and Content Note
Chapter 19 amended the Political Code relating to investment of monies received through the sale of state lands for the benefit
of the state school fund (1882 Stats.). 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 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 (1883 Stats.). The Treasurer also held U.S. bonds in trust for the San Francisco Depot Sinking
Fund, for counties and other State agencies.
Folder F3903:400-405
39. Registers. 1872-1909, undated.
Physical Description: 6 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
Registers of bonds held in trust for state funds. University of California. 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.
Folder F3903:406-410
40. Ledgers. 1872-1931. 5 v. Broken series.
Scope and Content Note
Arranged by account name, then chronologically by date of transaction.
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.
Folder F3903:411-417
41. Receipts. 1887-1925.
Physical Description: 7 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
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
42. Bond and Interest Records. 1899-1936.
Physical Description: 23 v.
Scope and Content Note
Arranged by fund, then by type of bond, then chronologically by 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:
a. County and Munipical Bonds. 1910-1935.
Physical Description: 1 v.
b. Estates of Deceased Persons. 1923-1935.
Physical Description: 2 v.
c. San Francisco Seawall Bonds. 1929-1935.
Physical Description: 2 v.
d. School Land Fund. 1924-1936.
Physical Description: 3 v.
e. State Compensation Insurance. 1920-1935.
Physical Description: 3 v.
f. Teacher's Funds. 1922-1936.
Physical Description: 3 v.
Scope and Content Note
Some volumes indexed by fund and or bond name.
Funds Established by Sales of State Lands
School Land Warrants
Scope and Content Note
In 1852, the California legislature ordered the sale of 500,000 acres of State land intended in part, (1852 Stats., Ch. 4)
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, two dollars per acre, 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.
Folder F3903:441
43. School Land Warrant Register. 1852-1858.
Physical Description: 1 v.
Scope and Content Note
Arranged numerically by warrant number.
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.
Folder F3903:442
44. School Land Warrant Receipts. 1852-1854.
Physical Description: 1 v.
Scope and Content Note
Arranged numerically by receipt number.
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.
Swamp Land Sales
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 (Ch. 59). 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
(Ch. 235). Like school land sales, swamp land sales were made on the basis of warrants.
Folder F3903:443
45. Swamp Land Warrant Register. 1861-1877.
Physical Description: 1 v.
Scope and Content Note
Arranged numerically by swamp land district, 1-66, then numerically by warrant number.
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.
San Francisco Harbor Fund Records
Scope and Content Note
Since the early 1850's, 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 (1863-64 Stats., Ch. 407). In 1865, revenues were earmarked for the San Francisco Harbor Protection
Fund. Both of these funds were closed out in fiscal year 1875/76, and their balances credited to the San Francisco Harbor
Improvement Fund for maintenance and expansion of the San Francisco harbor (Ch. 503 and Sec. 2533, amending the Political
Code, 1875-1876).
Folder F3903:444-450
46. San Francisco Harbor Improvement Fund, Detailed Accounts. 1875-1934.
Physical Description: 7 v. Broken series.
Scope and Content Note
Arranged chronologically by date of transaction.
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.
Securities on Deposit
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 (Sec. 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
(Sec. 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
(Ch. 163). In 1907, commercial banks were also required to place securities on deposit with the Treasurer to secure State
funds on deposit in these banks (Ch. 50). In 1917, the Workman's Compensation, Insurance and Safety Act (Ch. 586, Sec. 29)
required certain employers to post guaranty bonds with the Industrial Accident Commission. Evidence of these bonds posted
was forwarded to the State Treasurer.
Folder F3903:451-453
47. Record of Securities Deposited. 1895, 1905-1911.
Physical Description: 3 v.
Scope and Content Note
Arranged chronologically by date of transaction.
Records of bonds and other securities deposited with the Treasurer and interest earned on such securities. The list of securities
on hand in 1895 includes 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.
Folder F3903:454-463
48. List of Bonds Deposited. 1892-1936.
Physical Description: 10 v.
Scope and Content Note
Arranged by name of depositing agency.
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.
a. Bank and Trust Securities. 1913-1936, undated.
Physical Description: 5 v.
b. Insurance Company Securities. 1892-1936.
Physical Description: 4 v.
c. Industrial Accident Commission. 1918-1935.
Physical Description: 1 v.
Scope and Content Note
Some volumes indexed by name of depositing agency.
Folder F3903:464-468
49. Deposit Journal. 1907-1929.
Physical Description: 5 v.
Scope and Content Note
Arranged chronologically by date of transaction.
Journal entries for securities deposited with the Treasurer for the General Deposit Account. Entries include cross-reference
numbers to Deposit Ledger, informaiton on bonds deposited and withdrawn, including bond name and denomination, interest rate,
depoiti number and amount debited or credited to the General Interest Account.
Folder F3903:469-472
50. Deposit Ledger. 1907-1932.
Physical Description: 4 v.
Scope and Content Note
Arranged by depositing bank, then chronologically by date of transaction.
Ledger 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 journal for more details on the transaction.
Some volumes indexed by bank name.
Folder F3903:473a-474e, F3147
51. Correspondence. 1916-1930.
Physical Description: 13 file folders.
Scope and Content Note
Arranged by name of depositing company.
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.
Folder F3903:475-476
52. Law Indexes. 1850-1874, 1865-1866.
Physical Description: 2 v.
Scope and Content Note
Arranged chronologically by date of transaction; second volume arranged alphabetically.
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 1865/66 session; entries include bill chapter numbers.
Folder F3903:477-479
53. Power of Attorney Registers. 1895-1907.
Physical Description: 3 v.
Scope and Content Note
Arranged alphabetically, then chronologically by date of transaction.
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.
Folder F3903:480
54. Delinquent Tax Sales Records. 1877.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by date of redemption.
Record of property sales in Alameda County on March 30, 1877. Persuant 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.
Folder F3903:481
55. Estates of Deceased Persons. 1854-1899.
Physical Description: 1 v.
Scope and Content Note
Arranged alphabetically by name of deceased.
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.
Folder F3903:482
56. List of County Treasurers' Reports. Undated.
Physical Description: 1 v.
Scope and Content Note
Arranged alphabetically by county, then chronologically by year of report.
A list of monthly reports filed between 1863 and 1889 by county treasurers which were later sent by the Treasurer's office
to the Archives for storage.
Folder F3903:483
57. County Code List. Undated.
Physical Description: 1 v.
Scope and Content Note
Arranged numerically by county code number.
List of numerical codes assigned to counties and other accounts maintained by the Treasurer.
Folder F3903:484
58. Registered Mail List. 1928.
Physical Description: 1 v.
Scope and Content Note
Arranged chronologically by date sent.
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.
No online items
