Description
This account book contains a record of at least some of the financial
transactions of the county government during its earliest years. Because the
pages are unnumbered, access to entries is provided by numbered streamers.
Background
San Joaquin county was established in 1850 as one of the original
counties of the state of California. The Court of Sessions, faced with a
considerable indebtedness at the beginning of 1851, established the first
property tax in San Joaquin county in May of that year. The amount of the tax
was twenty-five cents on every one hundred dollars. The Court also initiated a
poll tax of four dollars. The cost of running the county in 1851 was
$36,063.60. The new taxes did not raise this amount and, in April 1852, the
State authorized San Joaquin county to issue bonds to cover its
indebtedness.