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.
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.