Name/TitleHotelkeepers’ income tax account ledger
About this objectIncome tax register book, initially published in 1918 by L. Haley. Used by the Austral Hotel (1918-21), Swanston Family Hostel (1921-1925) and the Boundary Hotel at Sydney Rd, Fawkner (1928-1949 and receipts from as recent as 1952).
Book records purchases made by the hotel, salaries and wages of workers, money made on a weekly basis and other financial related activities. Also consists of several receipts from when the hotels were operational.
Cardboard and leather cover and spine. Covers sales tax of goods of the Austral Hotel (1918-1921), Swanston Family Hostel (1921-1925), and Boundary Hotel (1928-1952).
Page 20 : Two receipts from John Dewar and Sons Ltd (Scotch Whiskey Distillers). Both addressed to Mrs E Gallagher, dated 13/11/1952 (ordering 6 boxes), and 26/11/1952 (ordering 14 boxes). Both are loose from the book.
Page 106 : Receipt from Melbourne and Metropolitan Board of Works, addressed to Mr E.J Gallagher Snr at Boundary Hotel, Sydney Rd, Fawkner, dated 5th December 1944. Relates to payments relating to Metropolitan Drainage and River improvement rate, and Metropolitan General Rate. Is loose from the book.
Pages 1-2: Lists bar, meal, bed and other receipts, from Swanston Family Hostel from February 1921 until August 1925. At that point, it says ‘Position of Licensing fee from J.Barry. Stock hold to J. Barry’.
Pages 2-8: List of bar receipts for ‘Boundary Hostel, Sydney Road Fawkner(?) from April 1928 until June 1949. Of note was that hotel seemed to be increasing in money when its use stops. Further research indicates the hotel is at corner of Boundary and Sydney Rd’s (possibly where the First and Last bar is now).
Page 20: Two receipts from John Dewar and Sons Ltd (Scotch Whiskey Distillers). Both addressed to Mrs E Gallagher, dated 13/11/1952 (ordering 6 boxes), and 26/11/1952 (ordering 14 boxes).
Page 33: After some missing pages there is a list og “Board and lodging receipts Included in sales”. No specific dates mentioned but does list a number of visitors. Several more missing pages follow.
Page 52-54: Lists ‘progressive totals’ of goods and sales tax of items from John Dewars, Distillers Agency, Stephen King, and Oakley Adams, Gramps and Sons, Younghusband, James Richardson, and McWilliams, Parbury Henty and Leo Bunning for 1952-53.
Page 55: Records of the above crossed out.
Page 56 to 75: ‘Net Purchases for Business only for Stock during year ended 30/6/-‘ Lists businesses or people the hotel purchased goods such as beer, stout, spirits, wines, cordials, aerated waters, cigars, cigarettes, and other goods. Records go from July 1918 to February 1924.
Pages 76: ‘Income from commissions, discounts-rebates and sundry credits.’ From August 1918 to November 1919.
Pages 78 to 99: ‘Salaries and Wages Actually paid in the business (not including any sums drawn by me or paid as wages for additions, improvements or alterations).’ Lists all staff paid from July 1918 to June 1949.
Pages 102: ‘Rent of business premises or land paid to rent accounts’. From July 1918 to July 1937.
Page 103 to 106: ‘Rates and taxes, not including federal income tax’, from July 1918 to 1944. Does spill onto other pages on interest.
Page 106: Bill/receipt from Melbourne and Metropolitan Board of Works to Mr E.J Gallagher Snr, circa 1944.
Page 107 to 109: ‘Repairs (not including alterations, additions, or improvements to property and machiner: implements, utensils, rolling stock, and articles used in the production of income, but not including repairs to property from which rent is received’, from July 1918 to 1944(?)
Page 110 to 114: ‘Other business expenses (attach list)’, from July 1918 until June 1929.
Page 115 to 117: List of payments relating to ‘Front bar’, ‘Centre bar’, ‘Theatre bar’, and ‘Temperance bar’ from July 1918 to June 1928.
Pages 118 to 141: List of purchases for Boundary Hotel from April 1928 to June 1949. Relates to Carlton and United breweries, James Richardson, Other business Expenses and Other expenses house.
Page 134: Attached piece of paper, indicating equations summarising money spent ’18 months to 30/6/1945’.
Page 137: Attached piece of paper indicating equations relating to payments on repairs.
Page 145 to 147: ‘Net purchases for business only of stock’, from July 1924 to June 1925.
Page 168: message saying ‘Embred hotels June 22nd alac battle 1952’(?).
MakerHaley, L.
Date Made1918
Subject and Association KeywordsAustral Hotel (Fawkner, Vic.)
Subject and Association KeywordsSwanston Family Hostel (Fawkner, Vic.)
Subject and Association KeywordsBoundary Hotel (Fawkner, Vic.)
Subject and Association KeywordsHotels
Subject and Association KeywordsFawkner (Vic.)
Named CollectionManuscripts Collection
Credit LineDonated by Anne Carpenter, 15.9.2017
Object TypeLedger
Object numberMS 001827
Copyright LicenceAll rights reserved