VPRS 9297 Town Rates Cash Journal

Cash journals are financial records in which cash income and expenditure were recorded. Such records are normally considered to be temporary, the information being summarized in quarterly and annual financial statements of the organization. This cash journal has been retained as it contains information regarding the collection of rates in the Town of Melbourne in the years 1843 and 1844 for which no other Rate Books are known to exist.The information related to rates collected includes the name of the Ward, ward number, the amount of the town rate, how paid (in cash usually), and by whom.Unlike Rate Books, no description of the properties is given in these records.The cash journal records salaries and allowances paid to the Mayor, councillors and council staff, expenditure on printing and stationery, totals of rates collected, fines and fees, etc.