Archives Guide ~ Treasury (2400)

Historical note

The Collector-Treasurer has the care and custody of the current funds of the City, of all monies, properties and securities placed in his charge by any statute or ordinance, or by any gift, devise, bequest or deposit and pays all bills and demands against the City.

The earlier treasurers were chosen by the Selectmen; from 1660-1690 the choice was made sometimes by the Selectmen, sometimes by the town meeting; afterwards by the latter only. Chapter 7 of the Acts of 1802 established the Treasurer of the Town of Boston as the Collector of taxes. Chapter 176 of the Acts of 1875 established a separate office of Collector. Said Collector received the powers previously possessed by the Treasurer as collector of taxes, and would also collect and receive all assessments, betterments, rates, dues and money payable on any account to the City of Boston or the County of Suffolk. The Collector was required to pay over to the Treasurer within twenty-four hours any and all money received by him.

Section 65 of Chapter 2 of the Ordinances of 1954 reorganized the Treasury Department by abolishing the office of City Treasurer and substituting therefore the office of Collector-Treasurer.



2400.001 Mayor's drafts 1820-1870 April 42 volumes

Scope and Contents note
Requests by the Mayor to the City Treasurer to pay persons named the sums listed. From 1820-1822, the requests are made by the Selectmen.


2400.002 Record of payment of drafts 1822-1838 10 volumes

Scope and Contents note
Record of payments of the drafts of the Mayor and Aldermen and County drafts of the Mayor and Aldermen. Volume 1 includes payment of drafts of the Overseers of the Poor.



2400.003 Receipts for City drafts 1834-1871 42 volumes

Scope and Contents note
Record of receipt of payment of city draft. Includes amount and signature.


2400.004 Record of unpaid drafts 1831-1852 2 volumes

Scope and Contents note
Lists of unpaid drafts with disposition of item.



2400.005 Record of Emigrants landing 1837-1847 3 volumes

Scope and Contents note
Includes lists of vessels arriving and names of passengers.


2400.006 Record of suits against the City 1881-1927 with gaps 2 volumes

Scope and Contents note
Record of suits against the City in which summonses have been served upon the City Treasurer for 1881-1899 and ?-1927. Includes date, name of plaintiff, attachment, course of action, and date returnable to Superior Court and Municipal Court.


2400.007 Correspondence 1875-1881, 1908-1909 2 volumes

Scope and Contents note
One letter-copy volume of City Treasurer correspondence.


2400.008 Correspondence files circa 1926-1958 12 record cartons

Scope and Contents note
City Treasurer's files of departmental correspondence, Commonwealth departmental correspondence and correspondence with banks. This collection is unprocessed.



2400.009 City Wharf records 1829-1832 3 volumes

Historical note
The Faneuil Hall Market Committee secured for the city the flats to the east of Faneuil Hall which included fifty-seven thousand six hundred and forty-five feet square of wharf and the right of dockage on threes sides of said proposed wharf. The City Council, despite pressure to sell the rights, decided to hold on to the rights until the flats were filled up. In 1832, the City Council leased the wharf and dock rights for twenty years on an annual rent of ten thousand dollars, on condition that ten substantial brick stores should be built upon them and should revert to the city in fee simple at the end of the lease. In 1852, the wharf, dock rights and stores reverted to the City and were sold.

Scope and Contents note
Includes record of City Wharfage, 1829-1832; List of Vessels laying at City Wharf, 1829-1831; and financial journal, 1829-1832. City Wharfage volume lists date, name of vessel, list of items on board and charge. Vessels laying at City Wharf volume lists date, name of vessel, place, master, owner or agent, time of leaving, number of days at wharf, and fee.

Link to finding aid



2400.010 Trust fund records circa 1903-1980 approximately 47 volumes and 1 record carton

Scope and Contents note
Includes trustees papers which consist of correspondence, receipts, votes etc. relating to city trust funds, 1917-1978; investment ledgers, circa 1905-1979; cashbooks and journals, 1923-1962; and other miscellaneous financial records.


2400.011 Police fund records 1871-1890 2 volumes

Scope and Contents note
By ordinance passed June 17, 1870, all monies received by police officers for fees as witnesses and paid by them into the City Treasury would be kept as a separate fund and be invested and managed by the Mayor, City Auditor and City Treasurer. The income of said fund would be applied to the relief of persons who received an honorable discharge from the Police force by reason of sickness, age or other inability and in necessitous circumstances and also to the relief of widows and orphans of those who died in the service of the city. Includes minutes, journal and ledger of the administrators of the Police Fund, 1871-1890.


2400.012 Record of receipts and disbursements 1886-1985 with gaps 62 volumes

Scope and Contents note
Includes Daily Abstracts of Receipts and Disbursements, 1886-1914 and 1917-1918; Monthly Abstracts of Receipts and Disbursements, 1886-1902; and General Abstracts, 1921-1985 with gaps. Some volumes are in extremely poor condition.


2400.013 Record of Expenditures 1809-1819 with gaps 8 volumes

Scope and Contents note
Ledgers documenting expenditures of the Town of Boston, 1809/1810, 1812/1813-1813/1814, 1815/1816 1819/1820. Expenditures are listed by department or account.



2400.014 Financial records circa 1822-1980 approximately 600 volumes

Scope and Contents note
Various financial records kept by the City Treasurer. Includes ledgers, journals, cash books, records of bonds, records of debt, etc.



2400.015 Annual reports 1954-1976 with gapsĀ 20 volumes

Scope and Contents note
Includes copies of annual reports for the years 1954-1964, 1966 and 1968-1976.. Annual reports can also be found in the City Documents series.



2410 Collector


2410.001 Commitments circa 1822-1973 approximately 400 linear feet

Scope and Contents note
Records documenting the collection of taxes for real estate, personal estate and polls. Usually lists name, amount of tax assessed and amount paid or abated.



2410.002 Record of Rents 1819-1940 with gaps 9 volumes

Scope and Contents note
Records of rents received for use of city-owned properties. Properties include Faneuil Hall, Faneuil Hall Market, Old State House, surplus school buildings and fire stations, etc. Includes Rent book, 1819-1852; Rent receipt book, 1850-1853; Rent book "B" and "C", 1882-1915; and Rent books, 1919-1940.


2410.003 Tax title records circa 1847-1960 288 volumes

Scope and Contents note
Records relating to tax titles. Includes Records of Deeds for Sales of Estates for taxes, Record of Tax Title notices, Record of Tax Title takings, Schedule of Real Estate to be sold for taxes and other miscellaneous records.



2410.004 Tax demands 1882-1887 6 volumes

Scope and Contents note
Record of serving demand for payment of taxes by Constable/Deputy Collector.



2420 Sinking Fund Commissioners

Historical note
A Board of Commissioners of Sinking Funds for the payment of redemption of the city debt was established by ordinance passed December 24, 1870. Section 26 of Chapter 486 of the Acts of 1909 prohibited the further establishing of sinking funds. An exception was afterwards made by the Legislature regarding loans for Rapid Transit purposes. Chapter 2 of the Ordinances of 1954 placed the Board of Commissioners of Sinking Funds in the Treasury Department but not subject to the supervision or control of the Collector-Treasurer.


2420.001 Proceedings 1871-1919 7 volumes

Scope and Contents note
Minutes of the meetings of the Board of Commissioners on the Sinking Funds for the payment or redemption of the City Debt.


2420.002 Monthly Statements 1923-1952 30 volumes

Scope and Contents note
Printed copies of the monthly statements of the Sinking Funds submitted to the Mayor and City Council.



2420.003 Sinking Fund requirements 1882-1948 4 volumes

Scope and Contents note
Record of the monthly requirements for the operation of the sinking funds.



2420.004 Sinking Fund votes 1909-1951 2 volumes

Scope and Contents note
Records of votes taken by the Board of Sinking Fund Commissioners.



2420.005 Sinking Fund receipts 1935-1943, 1951-1958 2 volumes

Scope and Contents note
Includes receipts, correspondence, etc. of the Sinking Funds.



2420.006 Financial records 1870-1985 approximately 45 volumes

Scope and Contents note
Includes Ledgers of the Sinking funds, 1881-1894, 1921-1955; Cashbooks and Journals, 1881-1985 with gaps; Schedules of Investments, circa 1881-1945; Drafts, 1877-1898; Receipts and Disbursements, 1870-1882; and other miscellaneous volumes.



2430 Suffolk County


2430.001 Record of fees received in Police and Justices' Court 1822-1859 13 volumes

Scope and Contents note
In 1822, the Police Court was established for criminal cases and the Justices' Court was established for civil cases. Includes records of the amount of fees received by the Clerk of the Justices Court for the County of Suffolk, 1822-1859; records of fines, costs etc. received in the Police Court, 1822-1859; and record of fees received in Justices and Police Court, 1824-1830.



2430.002 Record of fees for prisoners committed (carriage fees) 1856-1865 5 volumes

Scope and Contents note
Record of fees paid for transport of prisoners. Includes no. of case, name, offense, station, officer and amount of fee.



2430.003 Record of Officer and Witness fees 1854-1871 20 volumes

Scope and Contents note
Records of payment and receipt of fees for witnesses and officers in the Police Court.



2430.004 Record of fees in cases of truancy 1855-1858 1 volume

Scope and Contents note
Record of receipt of fees paid to officers and witnesses in cases of truancy.



2430.005 Record of fees in cases of insanity 1862-1874 2 volumes

Scope and Contents note
Record of receipt of fees paid to officers and witnesses in cases of insanity.


2430.006 Record of fees paid for inquests 1827-1879 with gaps 11 volumes

Scope and Contents note
Record of fees paid for inquests, 1827-1848, 1854-1864, 1869-1879; and state inquests, 1874-1877. Includes name of deceased, date, jurors, coroner, constable, witnesses and amount paid. The volumes for the years 1854-1864 include fire inquests.



2430.007 Police Court returns 1823-1852, 1855-1860 28 volumes

Scope and Contents note
Accounts of bills of cost in criminal cases brought before the Police Court in the City of Boston within and for the County of Suffolk in which cases were final and terminated in said court. Includes case number, date, defendant's name, offense, officers' fees, court fees and witnesses.



2430.008 Record of Court fees 1822-1874 15 volumes

Scope and Contents note
Record of court fees paid by the City Treasurer for Municipal Court, jurors, inquests, Police Court and Supreme Judicial Court.



2430.009 Record of Municipal Court fees 1822-1852 11 volumes

Scope and Contents note
Record of fees paid for witnesses, officers, etc. in the Municipal Court.



2430.010 Bills of Cost for Jurors etc. 1824-1861 8 volumes

Scope and Contents note
Record of receipt of payment for jurors, etc.



2430.011 Bills of Cost for Civil Superior Court 1862-1879 2 volumes

Scope and Contents note
Record of amounts paid to traverse jurors, grand jurors, officers, witnesses, etc. in the Civil Superior Court.


2430.012 Bills of Cost for Criminal Superior Court 1870-1879 2 volumes

Scope and Contents note
Record of amounts paid to traverse jurors, grand jurors, officers, witnesses, etc. in the Criminal Superior Court.



2430.013 Bills of Cost for Supreme Judicial Court 1824-1838, 1847-1879 6 volumes

Scope and Contents note
Record of fees paid in the Supreme Judicial Court. Includes amounts charged to the Commonwealth.



2430.014 County drafts of the Municipal Court 1864-1879 5 volumes

Scope and Contents note
Includes County drafts for Police Court, 1864-1867; County drafts for Municipal Court for criminal business, 1867-1879; and County drafts for Municipal Court for Civil business, 1867-1879. Includes record of bills for charges and expenses arising in said court.