Philadelphia Information Locator Service
Archival Record Series

Sinking Fund Commission

[Record Group 162]

162.1 Minutes
1857-1961
10 volumes
Includes two volumes of rough minutes, 6 July 1857 - 29 December 1868 and 2 February 1869 - 15 December 1891.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.1a Annual Report
1866, 1872, 1949, 1952-1964, 1967, 1968, 1970
19 volumes, no index
For similar reports, 1974 - present, see Report of Bonded Indebtedness.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.2 Correspondence
1882-1902, 1933-1942
2 volumes, 2 cu.ft., index vol. 1888-1895 only
correspondence to commission members, U.S. Treasury, and banks, and detailed reports to City Councils and City Treasurer; signed chiefly by the Commissioners' secretary.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.3 Statements of City's Borrowing Capacity
1911-1914
1 volume
twice yearly statements list total assessed valuation of taxable property in City, amount of existing City debt, floating debt, loans; 7% of total assessed value of taxable property in City (i.e., the debt limit); net borrowing capacity; also included are a number of tipped-in working sheets.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.4 Insurance Register
1904
1 volume
under headings for all City and County agencies, lists of properties controlled by each show property name and location, insurance policy number, company with which held, date of policy (earliest listed, 1853), date of expiration, amount of policy, premium, date policy cancelled, amount of premium returned.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.5 Insurance Value Register
1904
1 volume, index
under headings for all City and County agencies, lists of properties controlled by each show their locations, value of building, value of contents, building's occupancy (as police station, school, etc.)
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.6 Report, Examination of Accounts
September, 1959
1 volume, index
Examination of Sinking Fund accounts for period July 1, 1955 -March 31, 1959 by C. S. Rockey and Co., C.P.A.s; lists statements of financial condition, cash receipts and disbursals and earnings of combined funds; for individual funds (including outstanding City debt), statements of conditions as of March 31, 1959; also, statements of financial condition, cash receipts and disbursals of Fire Insurance Fund.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.7 Journal
1873-1884, 1892-1918
3 volumes
contents include name of fund, amount of cash balance, amount in securities on hand, total cash and securities, totals of these, name of depository and amount of deposit.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.8 Monthly Balances in Sinking Fund
January 1, 1926 to October 31, 1941
2 volumes
Contents include name of fund, amount of cash balance, amount in securities on hand, total cash and securities, name of depository, totals for each amount of deposit.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.9 Amortization Ledgers
1936 to 1945
3 volumes
Includes loans for the 1907 to 1929 and 1941-1942 refunding. Included are the year and amount of loan, amount held for, rate of interest for each year and amount per half year, date amortization authorized, maturity date, dates and entries of amounts for transfers, sales, U. S. Treasury Certificates, City Bonds, amortization and totals.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.10 Loan Purchases Made for the Sinking Fund
May 1908 to July 1932
2 volumes, no index
Includes month and year in which loans purchased, amount of sinking fund for which purchase is made, certificate number, date of certificate of loan purchased, rate of interest and amount of certificate, date of maturity, total value of all certificates and receipt of City Treasurer for total amount of certificates received.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.11 Sinking Fund Investments Ledger
1916 to 1939
3 volumes, no index
Includes recapitulation of Sinking Fund investments by loans held with information on the amount and date of the loan of the Sinking Fund and its date of maturity, the date, name of loan and amount held; a recapitulation by rates of interest and for each loan the amount, year, rate of interest, date authorized, date of maturity, certificate number, dates of purchase, sale, maturity, transfer or consolidation of certificates and par value. There is also included a recapitulation of Sinking Fund Investments for all loans of the Sinking Fund.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.12 Sinking Fund Register of Purchases, Transfers, Sales and Maturities of Securities and Cash Receipts and Payments
1904 to 1940
1 volume, no index
Contents include the date, certificate number, amount of loan purchased, its date, and date of maturity, rate of interest, series (if any), to what Sinking Fund assigned par value of amount purchased, discount (if any), premium; accrued interest by months and days, amount, amount paid and remarks (memoranda). Information on receipts and payments include the date, nature of receipt or payment, folio (if any) and amount.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.13 Sinking Fund Investments Transferred
1939-1949
1 volume, no index
Includes the amount and date of the Sinking Fund loan for which investments are held; date and amount of entries and indication whether amounts entered and transferred, purchased, sold, redeemed or matured; totals; recapitulation by rates of interest; and specific entry for each loan giving its amount, rate of interest, date of maturity, amount and date of loan of the Sinking Fund for which it is held.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.14 Sinking Fund Investments Matured
1926-1949
1 volume, index
includes cash balance sheet for each Sinking Fund loan with entries of date, amount of receipt or payment, purpose of receipt or payment; a recapitulation for Sinking Fund loans held including the amount and date of the loan held, its maturity date, date and amount of entries, a recapitulation by rates of interest and the amount, date, rate of interest, date authorized and date matured for each loan held for a Sinking Fund loan.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.15 Cash Register
1955-1959
1 volume, no index
Includes entries for receipts and disbursements of the Sinking Funds and of the Fire Insurance Fund.
Entries for the Sinking Fund Receipts include the date of the receipt, the name of the sinking fund, amount and description of receipt, the amount of investments, amount of discount or premium, amount of interest on investments, amount of investments matured; amounts of Sinking Fund requirements, serial maturities and interest on City Debt and amount and description of other receipts or transfers.
Entries for the Sinking Funds Disbursements list date of disbursement, name of sinking fund, amount and description of disbursement, amount of investment, amount of premium or discount, amount of interest on investments, amount of maturities in term or refund bonds, amount of maturities in serials, amount of interest on City Debt, amount of transfers, and amount and description of other disbursements.
Entries for Fire Insurance Fund Receipts include date, amount and description of receipt, amount of investment, amount of premium or discount reserved to pay losses, amount of interest on investments reserved to pay losses and amount of accrued interest.
Entries for Fire Insurance Fund Disbursements lists date, amount and description of disbursement, number of check, amount of premium or discount reserved to pay losses, amount of interest on investments reserved to pay fire loss, amount of awards losses paid, and amount of adjuster's fees.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.16 Cash Ledger and General Ledger
1917-1959
1 volume, no index
Includes balance sheets for all Sinking Funds transactions. The Cash Ledgers 19171959, includes the following information: for each loan or refunding loan of the Sinking Funds, date of each entry, amount of each receipt (in the form of quarterly or semiannual appropriations, interest on investments, investments matured or transfers) and payment (for interest on City bonds, purchase of City and United States Treasury bonds and transfers), balanced annually; for unclaimed matured loans and for unclaimed interest, the date of each entry, amount of each receipt and each payment, balanced annually; for interest on serial bonds and for serial maturities, date of each entry, amount of each receipt from the City Treasurer balanced annually against payments to Philadelphia National Bank; for adjusted fire losses, the location where the fire loss occurred, the date of each entry amount of payments for goods and services to repair fire damage and for recrediting the reserve for fire losses balanced against amount of fire insurance awards The General Ledger. 19361959, contains balance sheets for the following: for reserves to pay funded debt, which include date of each entry, amount of maturities or redemptions due balanced annually against is amount of the City of Philadelphia annual requirements appropriation, amount of profit from the sale of investments, amount of proceeds from refunding loans, and interest on investments; cash, which includes date of each entry, amount of receipts(from the sale of U. S. Treasury bonds, interest on investments , appropriations, matured investments and mandamuses paid) balanced annually against payments (for City bonds purchased, interest on City debts, payment of temporary loans, and purchase of U. S. Treasury bonds); investments, par value, which lists date of each entry, par value of each investment made in City bonds or notes, U. S. Treasury bonds or mandamuses; sources of funds including mandamuses paid, bonds and notes sold, balanced annually; "B" coupons cut from refunding bonds and sold, which include date of entry, amount due in interest on investments, amounts collected, balanced annually interest on investments, which includes date of each entry; amount of interest accrued on purchases, unamortized premiums, amortization of maturities and on the reserve to pay funded debt balanced against amounts from bonds sold, investments maturing and interest on City bonds balanced annually, accrued interest, showing date of each entry, amount of each investment or other principal upon which interest was received, and amount of interest, balanced annually;premiums unamortized, entries of which include date of each entry, amount of securities purchased, amount of profits from the sale of investments, and amount of interest on investments, balanced annually; City of Philadelphia sinking fund requirements, which lists date, amount of each appropriation for sinking fund requirements and quarterly payments made by the City Treasurer from each appropriation, balanced annually profit from sale of investments, which include date, amounts of entries for reserves to pay funded debt and unamortized Premiums write off, balanced annually against sale of U. S. Treasury and City bonds and unamortized premiums; loss from the sole of investments, which lists amount Of unamortized premiums balanced annually against the reserve to pay funded debt; prepaid interest; unclaimed matured loans, which date, amount of each unclaimed matured loan in Sinking Fund, name of each holder of unclaimed matured loans balanced annually against Sands in the Philadelphia National Bank; unclaimed interest, serial maturities, which lists date of entry, amount of each deposit in the Philadelphia National Bank, date of each receipt from City Treasurer, balanced annually;and balance sheets for the reserve to pay refunding debt, cash, investments, interest on investments, accrued interest, unamortized premiums, unamortized discount, sinking fund requirements, profit on sale of securities, and loss on sale of investments of the 1941 and 1942 A and B Sinking Funds. Also included are balance sheets for opening entries of the Sinking Fund and Fire Insurance Fund, reserves to pay refunding debt, cash, investments, interest on investments, requirements for refunding, reserves to pay funded debt, adjusted requirements, Fire Insurance Account; Fire Insurance awards, cash, adjusters fees, and reserve to pay fire losses, each balanced annually.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.17 Purpose Ledger, Summarized by Loans
2 January 1960
1 volume, no index
Includes the purpose of the loan, indication whether the loan was passed by City Council or by "Vote of the People' year of the loan, amount of loan authorized, percent or amount allocated to specific purpose, amount of loan outstanding, amount applicable to the principal, amount of loan held by Sinking Fund, amount of Sinking Fund applicable to principal, net amount outstanding, amount unissued and total. Also included is a bond record which lists total amount of outstanding bonds applicable to the principal of loans and the percent they represent, total amount of sinking fund applicable to principal and the percent it represents, net outstanding bonds, amount of unissued bonds, total amount of loans for each purpose, and identification of each purpose.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
162.18 Financial Disclosure Documents on Bond Sales
1914-1979, 1995-1996
2 cu.ft., 2 volumes, index
Each circular includes the description and amount of the loan, its rate of interest, dates of issuance and redemption, bidding specifications, copies of the ordinances of City Council authorizing the loan, a certificate of the Judges of Election Court or the President of the County Board of Elections that the loan was authorized by public election (where pertinent), a statement of the City's funded indebtedness by purpose and by loan which lists the name (amount) of each loan, the nature of each loan (whether councilmanic, by vote of the people, or refunding), date of ordinance authorizing loan, date of maturity, rate of interest, amount outstanding and interest charge, and, before 1952, a list of bidders on each loan. Circulars after 1960 add a statement of the City's governmental framework, a statement of its financial policies, population figures, assessed valuation of real property, sources of revenue receipts, and a summary of the City�s capital program.

Post-1951 files included circular & bid forms, and financial data relating to the issuance of general obligation (GO) bonds, 1952-1979, 1995; general obligation refunding bonds, 1979; bond anticipation notes, 1974-1975; temporary loan notes (TLN), 1976-1979; water & sewer revenue bonds, 1974-1978, 1995; airport parking bonds, 1974; airport revenue bonds, 1978, 1995; gas works bonds, 1975-1979; tax and revenue anticipation notes, 1995, and Pennsylvania Intergovernmental Cooperation Authority (PICA) refunding bonds, 1996. Circular & bid forms and financial data packages usually issued separately during period 1952-1974; from 1974-present, one booklet is used for each bond sale.
Each bond sale counts as 1 volume regardless of the number of documents issued in preparation of the sale. For similar records 1951, see Record Series 60-14.2
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104



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Last updated on November 9, 2000