Inventory of the State Treasurer Office Records
Processed by The California State Archives staff; supplementary encoding and revision supplied by Xiuzhi Zhou.
California State Archives
1020 "O" Street
Sacramento, California 95814
Phone: (916) 653-2246
Fax: (916) 653-7363
Email: ArchivesWeb@sos.ca.gov
URL: http://www.sos.ca.gov/archives/
© 2000
California Secretary of State. All rights reserved.
Inventory of the State Treasurer Office Records
Inventory: F3903, R225, F3353, F3872
California State Archives
Office of the Secretary of State
Sacramento, California
Contact Information:
- California State Archives
- 1020 "O" Street
- Sacramento, California 95814
- Phone: (916) 653-2246
- Fax: (916) 653-7363
- Email: ArchivesWeb@sos.ca.gov
- URL: http://www.sos.ca.gov/archives/
- Processed by:
- The California State Archives staff
© 2000 California Secretary of State. All rights reserved.
Descriptive Summary
Title: State Treasurer Office Records
Inventory: F3903, R225, F3353, F3872
Creator:
California. Office of the State Treasurer
Extent: 521 volumes, 58 file folders, 95 items
Repository:
California State Archives
Language:
English.
Administrative Information
Access
While the majority of the records are open for research, any access restrictions are noted in the record series descriptions.
Publication Rights
For permission to reproduce or publish, please contact the California State Archives. Permission for reproduction or publication
is given on behalf of the California State Archives as the owner of the physical items. The researcher assumes all responsibility
for possible infringement which may arise from reproduction or publication of materials from the California State Archives
collections.
Preferred Citation
[Identification of item], Office of the State Treasurer Records, [ID number]:[file number], California State Archives, Office
of the Secretary of State, Sacramento, California.
Acquisition and Custodial History
The California State Archives acquired the State Treasurer Records according to state law.
Agency History
Article Five of the 1849 California Constitution established the Office of State Treasurer. Like the State Controller and
the Attorney General, the State Treasurer is an administrative office in the executive branch of State government. The Constitution
provided that Treasurers be elected to office, with terms coinciding with that of Governor. Initially two years, terms increased
in 1862 to four years.
The State Treasurer acts as California's official banker (Chapter 5, Statutes of 1850 and Chapter 9, Statutes of 1850). The
Treasurer's duties, which include five principal functions, have changed little since the office was established. They include
responsibility for maintaining custody over all State cash and securities; overseeing investment of State funds; preparing,
selling and redeeming State bonds issued; making payments on Controller's warrants and overseeing the financial operations
of local districts and public agencies to make sure their securities are sound.
During the 1930s, the Treasurer's office was compartmentalized into four accounting subdivisions. Income received was managed
by the Receiving Department while the Warrants Department handled all payments made on State warrants. The Bond Deposit Department
managed the issue, flotation and repayment of bonds, as well as bond purchases made for state agencies or accounts. Bonds
held in trust for state agencies and securities on deposit from banks, insurance or investment companies were handled by the
Vault Department.
In 1950, the Centralized Treasury Trust System was initiated by the State Legislature to function as a commercial bank operated
by the Treasurer for the benefit of agencies. The Centralized Treasury Trust System expanded the Treasurer's control over
all State monies. The Treasurer's duties were further increased in 1955 with the establishment of the Pooled Money Investment
Board, a committee formed to supervise cash management and short term investment programs (Chapter 297, Statutes of 1955).
Since that time, more funds are supervised and more bonds issued by the California State Treasurer than by any government
agency in the U.S. except the federal government.
The Treasurer's office grew from a staff that included a single clerk in 1849 to seven employees in 1900. By the early 1980s,
over two hundred employees worked in this department, which was composed of seven functional subdivisions and an executive
office. The subdivisions included Public Information, the Legal Office, District Securities, Administration, Cash Management,
Investments and Trust Services divisions. The District Securities department reviews and approves fiscal operations of state
irrigation and water districts. Internal operations like personnel, budgeting and data processing are handled through the
Administration division. Cash receipts and payments are supervised by the Cash Management division, while long and short
term investment planning take place in the Investments division. Finally, bond sales and redemption and related activities
are supervised by Trust Services. A division chief heads each of the seven divisions and reports to the Treasurer through
the Chief Deputy State Treasurer.
Scope and Content
The records of the Office of the State Treasurer consist of 521 volumes and 58 folders of textual records, as well as 95 items.
The records reflect the Treasurer's work overseeing the financial operations of different public agencies and districts, maintaining
custody over all State cash and securities, paying on Controller's warrants, and redeeming and selling State bonds. The records,
dating from 1850 to 1966, are organized into eight record series, [(1) Administrative Records, (2) Accounting Records, (3)
Disbursement Records, (4) Bond Records, (5) Bonds Held in Trust Records, (6) State Land Sales Funds Records, (7) Securities
on Deposit Records, and (8) Miscellaneous Records] comprised of 61 subseries. Some of the record series document the financial
aspects of the Indian Wars, the building of the Central Pacific Railroad, and California's participation during the Civil
War.
Accruals
Further accruals are expected.
Related Collections at the California State Archives
Assembly Select Committee on the Office of the State Treasurer Records
California Districts Securities Commission Records
Office of the State Treasurer unprocessed records, numerous accession numbers. Please consult California State Archives staff.
Oral Histories
Bert A. Betts, Oral History Interview, Conducted in 1987 by Jacqueline S. Reinier, California State University, Sacramento,
for the California State Archives, State Government Oral History Program.
A. Ronald Button, "California Republican Party Official and State Treasurer of California, 1956-1958," an oral history conducted
by Sarah Sharp, Regional Oral History Office, The Bancroft Library, University of California, 1979.
Related Materials at other Repositories
Antonio F. Coronel (1817-1894) Papers, Seaver Center for Western History Research, Natural History Museum of Los Angeles County,
Los Angeles, CA 90007
Indexing Terms
The following terms have been used to index the description of this collection in
the library's online public access catalog.
California. Office of the State Treasurer
Finance, Public - California
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.