Licenses of the Virginia Auditor of Public Accounts, 1879-1927

Access and use

Location of collection:
Library of Virginia
The Library of Virginia
800 East Broad Street
Richmond, VA 23219
Contact for questions and access:
POC: Archives Reference Services
Phone: (804) 692-3888
Restrictions:

There are no restrictions.

Terms of access:

There are no restrictions.

Preferred citation:

Licenses of the Virginia Auditor of Public Accounts , 1879-1927. Accession APA 455, State government records collection, The Library of Virginia, Richmond, Virginia.

Summary

Creator:
Auditor of Public Accounts.
Language:
English
Preferred citation:

Licenses of the Virginia Auditor of Public Accounts , 1879-1927. Accession APA 455, State government records collection, The Library of Virginia, Richmond, Virginia.

Background

Scope and content:

Volumes contain names and addresses of licensees, types of licenses issued, nature of business, beginning and expiration dates of licenses, and fees charged. Volumes prior to 1918 are titled "Licenses other than Liquor."

Biographical / historical:

These records are part of the Auditor of Public Accounts, Administration of State Government: Revenue Assesment and Collection - Fees and Licenses.

Virginia's general assembly passed an act to assign the duties of the board of fiscal auditors and the solicitor general in 1792, assigning them to a single auditor of public accounts. All receipts and disbursements were made only upon their warrant to the treasurer, and the auditor's books were the standard against which those of the treasurer were checked.

Following the Civil War, inadequate bookkeeping procedures and embezzlements of state funds resulted in a public demand for corrective action. The state government reorganization act passed by General Assembly in 1927 led to the abolishment of both the auditor of public accounts and a second auditor. These offices were replaced by the office of the comptroller to monitor the receipt and disbursment of state funds, and a new office of auditor of public accounts, anserable to the general assembly, to examine the books of state and local government agencies.

Acquisition information:
No acquisition information available. Received circa 1930.
Arrangement:

The volumes are arranged chronologically by year and alphabetically by locality therein.

Physical description:
262 volumes.