Philadelphia Information Locator Service
Archival Record Series

Guardians of the Poor
Treasurer

[Record Group 35-3-26]

35-3-26.1 General Ledger
1789-1887; missing: 1804-1818, 1862-1882.
9 volumes, no index
volumes contain many and varied accounts, of sundry dates, of returns of Collectors of Poor Tax, orders on Treasurer, charges to Overseers of Poor of other counties for their residents here, expenses of Alms House departments and officers, support of inmates by kin, legacies, ground rents; many of these totals posted to Expenditure Summary Journal
vols. 1789-1803 and 1820-1831 also contain weekly statistical summaries of paupers' admissions and discharges, broken down by sex, race, adults and minors, place of origin (no name list), for February 1821-October 1831.
For similar records 1888-1900, see Bureau of Charities, General Ledger
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.2 Account Ledger
1788-1887; missing: December 1818-November 1824, August 1880-August 1884.
12 volumes, no index
journal entries of Treasurer's receipts and disbursals, balanced and examined annually by a committee of the Board of Guardians; also, lists of deeds, books, and papers held by Guardians at date of each examination; series also includes extra volume of "Sundry Personal Accounts, 1788-1789" under each of which are listed disbursals and receipts in accounts of Pennsylvania Hospital, "Bank" [sic] various merchants; vol. 1854-1880 in very faded condition.
For similar records 1766-1788 see Contributors to the Relief of the Poor, Treasurer's Accounts.
for similar records 1887-1896 see Bureau of Charities, Accounts.

Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.3 Accounts, Legacies Left to Poor
1788-1798, 1841-1852
2 volumes, no index
Under account heading for each legacy, journal listings of receipts from it balanced against similar list of expenditures.
Vol. 1841-1852 adds a summary of earlier legacies to poor, some dating to 1706, for each of which is listed legator, date, and amount devised.
For similar records, see Contributors to the Relief of the Poor, Accounts, Legacies Left to Poor.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.4 Treasurer's Reports
1843-1855; missing: June 1846-August 1848, August 1851-April 1853
8 volumes, no index
Weekly statements of payments made on orders of Board of Guardians balanced against treasurer's receipts; also include a statement of balance on hand and outstanding orders.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.5 Weekly Entries
1791-1822
7 volumes, no index
Weekly detailed form reports on Alms House admissions and discharges, manufactures, provisions, Steward's and Treasurer's cash receipts and disbursals.
Vol. 1791-1795 adds an inventory of the assets of the Corporation of the Contributors to the Relief . . . of the Poor as of 26 September 1791.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.6 Orders Drawn by Treasurer for Bills Passed by Board of Guardians and Managers of Alms House
1823-1860; missing: June 1832-April 1833
11 volumes, no index
Weekly listings of bills approved; entries list payee, amount and (occasionally) reasons for payment; lists totalled.
For similar records, see Guardians of the Poor, Treasurer, General Ledger.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.7 Accounts of Board Members
1823-1838; missing: September 1825-June 1826
2 volumes, no index
Accounts of Guardians' cash disbursements for payments to paupers, incidentals, etc., and their reimbursement for them; each member's account lists dates and amounts paid or received and, occasionally, short explanations; accounts balanced.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.8 Duplicate Receipts
1836-1852
2 volumes, no index
Copies of receipts given for monies received; each lists date, amount, person from whom received and, often, reason for payment; great majority given to Collectors of Poor Tax.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.9 Receipts and Expenditures Schedule
1830-1857
2 volumes, no index
Journal listings, for each fiscal year, of Treasurer's receipts and disbursals made by order upon him, both analyzed under column headings for all sources or reasons for expenditure; fiscal year ends with May until 1854; thereafter with December; for 1854-1857 "outdoor expenditures" only listed.
This series appears to be a working summary of the entries in the General Ledger.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.10 Expenditure Journal
1809-1861
13 volumes, no index
Daily and weekly listings of bills due, giving for each its amount, reason for payment, creditor, and occasionally, date passed by Board.
For partial entries for 1834, see Expenditure Summary Journal.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.11 Expenditures Summary Journal
1823-1844
3 volumes, no index
Entries, usually weekly, summarized from detailed entries in Record Series 35-3-26.10, list treasurer's order number, date, payee, and amount.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.12 Expenses, Provisions and Services
1806-1860; missing: June 1809-May 1810, June 1811-April 1812, June 1815-May 1816, January-May 1858
13 volumes, no index
Weekly or monthly entries under departmental headings for all commodities and services purchased and expenses incurred by that department; each lists dates, commodities or services, quantity, cost.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.13 Commodity Purchase Accounts
1810-1825
2 volumes, no index
Under individual commodity headings journal entries list date, from whom purchased, by whom ordered, quantity, unit price, total cost.
Vol. 1810-1818 adds amount needed on given dates.
Vol. 1823-1825 adds date bill paid.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.14 Commodity Accounts
1885-1886
2 volumes, no index
Accounts for each item (e.g., food, supplies, tools) balance inventories and purchases against distributions; each account entry lists date, quantity, and from whom purchased or to which ward issued.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.15 Food Purchased Journal
1883-1884
1 volume, no index
Entries list date, supplier, detailed list of food items purchased, unit costs and totals.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.16 Drugs and Laboratory Supplies Purchased Journal
1860-1887
2 volumes, no index
Entries list date, supplier, item purchased, quantity, unit and total costs, daily totals purchased.
For similar entries 1887-1914, see Bureau of Charities, Drugs and Laboratory Supplies Purchases Journal.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.17 Out-Door Apothecaries Bills Rendered
1864-1886
2 volumes, no index
Under headings of district numbers and apothecaries' names, lists of bills submitted quarterly; totals only.
For similar entries, 1887-1908, see Bureau of Charities, Bills Rendered by Outdoor Apothecaries.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.18 Inmaters Boarding Accounts Ledger
1805-1864 ; missing: January-June 1807, October 1808-September 1811, April 1830-February 1843, December 1846-September 1856, September 1857-September 1860
7 volumes, no index
Under account hearing for individual inmates, journal lists of payments received for board.
Vol. 1811-1830 adds inmates's dates of admission and discharge, name of person agreeing to pay board, amount and occasional personal information about inmate such as age, address, employment status or illness.
Vols. 1811-1830, 1856-1857, 1860-1861 add similar lists for costs incurred, both columns balanced.
Vol. 1861-1864 adds accounts with other counties for their residents in the Alms House.
Vol. 1807-1808 has pages 1-70 missing. For similar entries, 1891-1907, see Bureau of Charities, Inmates' Board Accounts.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.19 Item Book
1858-1887
32 volumes, no index
Under headings for each annual appropriation item number, title, and amount of appropriation, entries list date, warrant number, payee, amount of disbursals; totalled annually.
See also Guardians of the Poor, Treasurer, Appropriation Disbursements Ledger.
For similar entries 1888-1906, see Bureau of Charties, Item Book.

Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.20 Appropriation Disbursements Ledger
1883-1887, no index
Under headings for each annual appropriation item number, journal lists of dates, warrant numbers, and amount paid on each.
This series generally omits payee names, which seems the real difference between this and Record Series 35-3-26.19
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.21 Warrant Stubs
1855, 1859-1860
2 volumes, no index
Stubs list date, amount, payee and reason for payment
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.22 Voucher Stubs
1796-1845; missing: October 1803-June 1804, January 1821-March 1824, June 1828-July 1840, June 1842-March 1844
15 , no index
Stubs bear date, payee, amount
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.23 Check Book
1829-1851; missing: July 1837-June 1842, Feb 1846-June 1850
3 volumes, no index
Stubs list date, payee, amount.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.24 Receipts for Treasurer's Payments
March 1841-January 1842
1 volume, no index
Entries include date, order number on which payment was made, amount, and payee's signature
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.25 Cost Value of Supplies Issued
January - March 1887
1 volume, no index
Daily entries of costs of supplies (analyzed only as food, fuel, etc.) issued to various departments by the Storekeeper upon requisition orders; totals. Also included are daily entries of salaries, wages and marketing expenses, accounts with the Garden, Engineer and Stable, and a daily average census by month for each ward.
For similar records, April 1887-August 1887, September 1900-October 1901, see Bureau of Charities, Cost Value of Supplies Issued.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.26 Sundries Accounts
September 1808-May 1810
1 volume, no index
Weekly entries include date, itemization of cost and total cost of goods and services used by Manufactory (including amount paid to weavers, spinners, hatchelers and other employees, unit price and total price of raw materials, cost of repairs, equipment, board of employees, and to "profit & loss for wear and tear of machinery", amount, unit value, total value of cloth and other items produced by Manufactory, and unit price, total cost of items received from store.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.27 Vendors Accounts
January 1872-July 1881
1 volume, index
Weekly entries include date, itemization of cost and total cost of goods and services used by Manufactory (including amount paid to weavers, spinners, hatchelers and other employees, unit price and total price of raw materials, cost of repairs, equipment, board of employees, and to "profit & loss for wear and tear of machinery", amount, unit value, total value of cloth and other items produced by Manufactory, and unit price, total cost of items received from store.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.28 Non-Resident Inmates' Promissory Notes
August 1789 - August 1795
5 pages, no index
Sponsor's promise to pay expenses for board, clothing and funeral of inmate admitted under his sponsorship; includes names of sponsor and inmate, date of promissary note, amount of weekly boarding fee, total fee paid and date account settled.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
35-3-26.29 Guardians' Accounts with Poor Districts for Medicine Ordered by District Apothecaries
1850-1859
1 volume, no index
For each poor district in the City or incorporated Districts are listed the name of the District Apothecary, the date of order, name of person placing order, article of medicine furnished, cost of each article, subtotals, and total debt of each poor district to the Guardians.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104

Links to related information...
PhILS Home
-->City Agencies
---->Guardians of the Poor
Treasurer
[35-3-26]
------>Record Series Information Sheet. (Graphical version of this page)

Send your comments to phils@phila.gov
Last updated on November 9, 2000