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Register of the San Joaquin County (Calif.) Account Book,
1850-1862
Mss126
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Title: San Joaquin County (Calif.) Account Book,
Date (inclusive): 1850-1862
Collection number: Mss126
Creator:
R. Coke Wood
Extent: 0.5 linear ft.
Repository:
University of the Pacific. Library. Holt-Atherton Department of
Special Collections
Stockton, CA 95211
Shelf location: For current information on the location of
these materials, please consult the library's online catalog.
Language: English.
Collection is open for research.
[Identification of item], San Joaquin County (Calif.) Account Book,
Mss126, Holt-Atherton Department of Special Collections, University of the
Pacific Library
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.
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.