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Annual Reports of the Office of the Treasurer

 Collection
Identifier: CPP 5/002-01

Scope and Contents

This collection of annual reports of the Treasurer of the College of Physicians of Philadelphia spans 1841 to 1937. In addition to the annual reports, the collection contains correspondence, a list of the treasurers of the College from 1786 to 1937, and a 1909 calendar of College events. Included in the collection are the reports of treasurers J. Rodman Paul (1839-1877), Charles Stewart Wurts (1877-1893), H. M. Fisher (1894-1898), Richard H. Harte (1899-1912), John B. Roberts (1913-1917), and C. F, Mitchell (1927-1933).

The treasurers presented their annual reports either at the beginning of June or the beginning of December. From 1841 to 1852, the fiscal year of the College began and ended on 1 June, and the treasurers prepared their annual reports in June. By 1856, however, the fiscal year had been changed to commence on 1 December. As a result, the treasurers presented their annual financial statements at the beginning of December.

The annual reports dating from 1841 to 1867 are brief; they provide summary statements of the receipts and expenditures of the College for each year. The volume containing "Annual Statements of the Treasurer" (1876-1902) provides more detailed financial information; this volume, which consists primarily of balance sheets, provides an itemized list of receipts (annual contributions from Fellows, interest from trusts and investments) and expenditures (utility bills, salaries, maintenance of the College building, funds used by committees), Also included on the balance sheets are "Statements of Investments" and estimated income for the following year.

The treasurers' annual reports from 1901 to 1933 attest to the increasingly complicated financial situation of the College as it entered the twentieth century, The financial statements from these years include oversized balance sheets providing information on "appropriations" and "collections" for each year. Also included are receipts and disbursements broken down by committee, financial statements of the Building Fund and the "General College Account", lists of stocks and bonds with their original and market values, and a general summary of the financial transactions of the College. Also included are numerous preliminary notes and figures written on the verso of letters and receipts. The financial records of 1910 to 1914 are especially well documented.

Dates

  • 1841 - 1937

Creator

Biographical / Historical

The Office of the Treasurer of the College of Physicians of Philadelphia was established by the 1787 constitution and by-laws. The treasurer's original duties were to receive all College funds and pay all bills. In 1834, an annual financial report became a requirement of the office.

The 1882 by-laws gave custody to the treasurer of all papers regarding College finances. By 1900, the custody of all the College's funds and securities and the ability to invest all permanent funds (under the direction of the Committee on Finance) had become the treasurer's chief responsibilities. In 1914, the custody of all real estate not currently occupied by the College also became an added duty, and the treasurer was to keep the accounts of the Office of the Secretary and all committees (with the exception of the Committee on the Mutter Museum) as well as pay all bills and receive any funds from the committees. The treasurer became an ex officio member of the College's Committee on Finance in 1925. The 1935 by-laws state that the treasurer is also to keep all deeds of gift, deeds of trust, and articles of agreement between donors and the College.

This is currently [1991] an active office.

Extent

.4 Linear feet (1 box)

Language of Materials

English

Custodial History

The source of this collection of annual reports is unknown.

The collection was processed and catalogued in 1991.
Title
Annual Reports of the Office of the Treasurer
Language of description
Undetermined
Script of description
Code for undetermined script

Repository Details

Part of the Historical Medical Library of The College of Physicians of Philadelphia Repository

Contact:
19 S. 22nd Street
Philadelphia PA 19103 United States
215-399-2001