<emph render="italic">Annual/Biennial Reports of the Comptroller</emph>,

urn:taro:tslac.30031 Texas Comptroller's Office: An Introduction to Comptroller's Office Records at the Texas State Archives, 1835-2001, undated Finding aid by Tony Black This EAD finding aid was created in cooperation with Texas Archival Resources Online. Texas State Library and Archives Commission March 2005. Finding aid encoded by Tony Black in EAD Version 2002 as part of the TARO project, March 2005. Finding aid written in English. Description based on DACS. Overview Texas State Archives Texas. Comptroller's Office. Comptroller's Office records 1835-2001, undated The Texas State Comptroller's Office is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. These records document those duties. They include correspondence, journals and ledgers, ad valorem tax records, occupation tax records, records of bonds and stocks, appropriations, warrants, claims, organization charts, memoranda, reports, speeches, news clippings, invitations, thank-you notes, computer printouts, press releases, statistical reports, worksheets, notes, brochures, legislation, litigation briefs, indexes to correspondence and subject files, public hearings files, policy and procedure manuals, and unprocessed loose records (letters, telegrams, tax records, various forms detailing lists and reports, receipts, bonds and oaths, vouchers, warrants, tax deeds, powers of attorney, circulars, bids, drafts, pay records, inventories, claims, annual reports, and opinions). They comprise records of the Texas Comptroller's office, 1835-2001 and undated. The records described here in detail are mainly volumes, but also included are a considerable number of loose files (Republic of Texas claims, Confederate claims, Confederate pensions, some of the records of modern divisions/offices, and loose unprocessed records). All together these records document the major as well as the minor functions of the office of the Comptroller, with emphasis on the 19th and the early 20th centuries. The majority of the records document either revenues and receipts of monies by the Comptroller's Office (journals and ledgers, ad valorem tax records, occupation tax records, records of bonds and stocks, etc.); or expenditures and disbursements of monies by the Comptroller's Office (appropriations, warrants, and claims). 1,734.11 cubic ft. These materials are written predominately in English with scattered Spanish throughout. Restrictions on Access

Because Republic of Texas claims are fragile, access to these records is restricted to high-quality microfilmed copies of the documents. An online database provides the reel and frame location of more than 48,500 indexed names. Digital images from the microfilm are being linked to the database. The 35mm microfilm reels are available through interlibrary loan and, to view in person, at the Genealogy Collection of the Texas State Library and Archives Commission.

Restrictions on Use

Most records created by Texas state agencies are not copyrighted and may be freely used in any way. State records also include materials received by, not created by, state agencies. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).

Technical Requirements

Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.

Instructions on how to use the online database for the Republic claims, plus links to that database, are at http://www.tsl.state.tx.us/arc/repclaims/rephowto.html.

Instructions on how to borrow or view the microfilm are at http://www.tsl.state.tx.us/arc/repclaims/rephowto.html#borrow.

Microfilm readers are available in the Genealogy Section, Room 110 (which is closed on Mondays), and also in Room 300 of the Lorenzo de Zavala State Archives and Library Building (Monday-Friday).

Agency History

The Office of Comptroller of Public Accounts was initially created by the General Council of the Provisional Government of Texas on December 29, 1835, elected by the General Council and commissioned by the Governor, for the purpose of examining and approving or rejecting any claims presented to him by the Auditor (also created by this ordinance).

The Comptroller first appeared as a constitutional officer in the first state Constitution of Texas (1845), elected for a two-year term by a joint ballot of the House and Senate. A constitutional amendment in 1850 abandoned this method of selection in favor of election by the voters of the state. The term of office was increased to four years by the Constitution of 1866, returned to two years by the present Constitution of 1876, and finally increased once again to four years by a constitutional amendment adopted in 1972. (Article IV, section 1)

On April 11, 1846, the First Legislature of the State of Texas approved an act defining the duties of the Comptroller. These included the following:

to superintend the fiscal concerns of the state; to perform such official acts as were required of the Secretary of the Treasury under the Republic of Texas, when not otherwise provided for by law; to report to the Governor annually, giving an exact and complete statement of the funds of the State, of its revenues, and of the public expenditures during the preceding year, with a detailed estimate of the expenditures to be defrayed from the Treasury for the ensuing year, distinguishing between special and general appropriations; to keep all accounts between Texas and the United States, and all other accounts in which the State has an interest, and to suggest plans for the improvement and management of the public revenue; to examine and settle the accounts of all persons indebted to the State, to certify the amount or balance to the Treasurer, and to direct the collection of all monies due the State; to audit the claims of all persons against the State in cases where provisions for the payment thereof have been made by law; to draw warrants on the Treasurer for the payment of all monies directed by law to be paid out of the treasury; to number each warrant and to take a receipt for each warrant from the person receiving the same; to furnish the Treasurer with a monthly report of all warrants drawn; to prescribe and furnish the forms to be used by all persons in the collection of the public revenue; to receive and file all liens, mortgages, bonds and other sureties for money given to the State or to any officer thereof for the use of the State; to close all Comptroller accounts annually, and to allow these accounts to be examined by either house of the legislature, or by any legislative committee; to examine all disbursements of the Treasurer quarterly, and to cancel those warrants which have been paid; to preserve the books, records, papers, and other things belonging to his office, and to deliver the same to his successor. ( Gammel's Laws, vol. 2, pp. 1374-1378)

In other words, in the mid-19th century as in the late 20th century, the Comptroller was and is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds. He or she is the state's principal tax administrator and collector of tax revenue. The Comptroller must also provide the research and statistics necessary for revenue estimating and certification.

Other duties were added from time to time through specific legislation. These duties will be explained as required in the appropriate series descriptions in this finding aid.

In addition, the Comptroller was made an ex officio member of various other state boards and commissions, as for example the following: the Insurance Department (superintendent, 1875), the Board of Education (1876), the Capitol Building Commission (1879), the East Texas Penitentiary Board (1879), the Board to sell useless State property (1879), the Board of Claims (1883), the Land Board and the Land Fraud Board (1883), the State Tax Board (1905), the Automatic Tax Board (1907), the Texas Bond Commission (1933), etc.

As the business of the office grew in volume and in complexity, the staff of the office increased as well. In 1852 the legislature created the office of Chief Clerk of the Office of Comptroller. Other specialized clerks were added as needed, and as the state budget permitted: tax clerk(s) (about 1859); corresponding clerk(s) (about 1874); an examining clerk (about 1881); delinquent tax clerks, auditing clerks, and warrant clerks (about 1882); a redemption clerk (about 1888); a deposit warrant clerk, a sheriff and witness accountant, a stenographic clerk, and a receiving clerk (all about 1891); a direct tax clerk (about 1893); a special warrant clerk, a bond clerk, mailing and filing clerks, and pension clerks (about 1901); etc. By the turn of the 19th/20th century, the total clerical staff of the office was approximately 44. This had increased to over 400 by 1950. In 1994, the total staff exceeded 2,800.

Scope and Contents of the Records

The Texas State Comptroller's Office is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. These records document those duties. They include correspondence, journals and ledgers, ad valorem tax records, occupation tax records, records of bonds and stocks, appropriations, warrants, claims, organization charts, memoranda, reports, speeches, news clippings, invitations, thank-you notes, computer printouts, press releases, statistical reports, worksheets, notes, brochures, legislation, litigation briefs, indexes to correspondence and subject files, public hearings files, policy and procedure manuals, and unprocessed loose records (letters, telegrams, tax records, various forms detailing lists and reports, receipts, bonds and oaths, vouchers, warrants, tax deeds, powers of attorney, circulars, bids, drafts, pay records, inventories, claims, annual reports, and opinions). They comprise records of the Texas Comptroller's office, 1835-2001 and undated. The records described here in detail are mainly volumes, but also included are a considerable number of loose files (Republic of Texas claims, Confederate claims, Confederate pensions, some of the records of modern divisions/offices, and loose unprocessed records). All together these records document the major as well as the minor functions of the office of the Comptroller, with emphasis on the 19th and the early 20th centuries. The majority of the records document either revenues and receipts of monies by the Comptroller's Office (journals and ledgers, ad valorem tax records, occupation tax records, records of bonds and stocks, etc.); or expenditures and disbursements of monies by the Comptroller's Office (appropriations, warrants, and claims).

To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.

Organization of the Records

These records are organized into fourteen subgroups containing a total of 73 series and 81 subseries:

Comptroller's Office correspondence, 1846-1921, bulk 1860-1921, 95.5 cubic ft. (746 volumes) Registers of letters received, 1846-1876, 1882-1886, 1893-1899, 1.57 cubic ft. (10 volumes) Letter books, 1846-1862, 1864, 1866-1867, 2.64 cubic ft. (6 volumes) Outgoing letters (letterpress books), 1860-1921, 85.62 cubic ft. (694 volumes) (in 3 subseries) Letter books (outgoing letters), 1876-1880, 5 cubic ft. (33 volumes) Annual/biennial reports of the Comptroller to the Governor, 1846-1850, 1861-1863, 1865-1866, 0.36 cubic ft. (3 volumes) Attorney General letter opinions addressed to Comptroller, 1879-1910, 0.31 cubic ft. (2 volumes) Comptroller's Office general revenue volumes, 1836-1994, 77.73 cubic ft. (292 volumes) Journals, 1846-1879, 1882-1891, 4.23 cubic ft. (16 volumes) General and subsidiary ledgers, 1836-1889, 5.97 cubic ft. (22 volumes) Cash books, 1884-1887, 1890-1902, 1.81 cubic ft. (3 volumes) Deposit warrant stubs, 1848-1851, 1859-1861, 1874-1875, 1881-1883, 1886-1895, 1897-1906, 1908-1911, 7.65 cubic ft. (104 volumes) (in 3 subseries) Transfer books, 1883-1921, 0.34 cubic ft. (3 volumes) Miscellaneous statements, 1857-1920, 0.84 cubic ft. (8 volumes) Records of the Bond Department, 1852-1861, 1870-1994, bulk 1870-1994, 56.31 cubic ft. (133 volumes) (in 5 subseries) Records of stock certificates, 1837-1856, 0.58 cubic ft. (5 volumes) Comptroller's Office ad valorem tax volumes, 1835-1926, undated, 95.57 cubic ft. (643 volumes) Statements of taxes due on land in organized counties, 1867-1876, 1886-1910, 1913-1919, 6.39 cubic ft. (52 volumes) (in 3 subseries) Records of taxes due on land in unorganized counties, 1871-1913, 7.18 cubic ft. (58 volumes) (in 2 subseries) Records of payment of taxes on land in unorganized counties, 1879, 1881-1909, 2.94 cubic ft. (26 volumes) (in 3 subseries) Records of taxes received from non-residents, 1862-1865, 1879-1912, 1921-1922, 12.65 cubic ft. (77 volumes) (in 2 subseries) Indexes to delinquent tax records, 1897-1905, undated, 0.35 cubic ft. (10 volumes) Records of tax sales, 1846-1864, 1878-1909, 7 cubic ft. (46 volumes) (in 4 subseries) Records of certificates of redemption, 1848-1873, 1881-1902, 1912-1926, 1.77 cubic ft. (20 volumes) (in 7 subseries) Records of office payments (ad valorem tax), 1871-1879, 1889-1894, 1904-1910, 0.57 cubic ft. (3 volumes) Records of property tax receipts, 1835-1880, 1885-1919, 12.27 cubic ft. (105 volumes) (in 3 subseries) Direct tax receipt stubs, 1865-1866, 1893-1897, 6.18 cubic ft. (59 volumes) Records of taxable property of railroads, 1873-1876, 1883-1890, 1892-1919, 3.4 cubic ft. (23 volumes) (in 2 subseries) Records of land titles, 1841-1856, 1871-1899, 24.37 cubic ft. (63 volumes) (in 3 subseries) Records of the Examining Department, 1848-1851, 10.5 cubic ft. (102 volumes) (in 3 subseries) Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, 19.35 cubic ft. (127 volumes) Occupation tax records, 1870-1873, 1879-1912, bulk 1879-1892, 2.54 cubic ft. (21 volumes) (in 2 subseries) Drummers indexes, 1881-1889, undated, 0.29 cubic ft. (5 volumes) Records of liquor tax (Bell Punch Law), 1879-1881, 0.61 cubic ft. (5 volumes) Records of liquor permits, 1907-1921, 3.91 cubic ft. (13 volumes) (in 3 subseries) Gross receipts tax records, 1879-1887, 1893-1917, undated, bulk 1905-1917, 12 cubic ft. (83 volumes) (in 5 subseries) Comptroller's Office tax collectors' accounts, 1863-1866, 1874-1912, 1916-1920, 1937-1939, 8.09 cubic ft. (82 volumes) Notices of state taxes charged to county tax collectors (Form 78), 1863-1866, 1891-1912, 1916-1920, 1.36 cubic ft. (13 volumes) Collectors receipt books (form 8), 1874-1912, 1917-1918, 4.72 cubic ft. (52 volumes) Statements of collectors' accounts (Form 39), 1880-1887, 0.32 cubic ft. (4 volumes) Quarterly returns of tax collectors, 1877-1881, 0.29 cubic ft. (2 volumes) Notices of problems with monthly statement of taxes (Forms 78, 78A, 78B), 1888-1895, 1904-1909, 0.85 cubic ft. (8 volumes) Other tax records, 1883-1888, 1909-1910, 1937-1939, 0.55 cubic ft. (3 volumes) Comptroller's Office appropriations and warrant volumes, 1836-1932, 90 cubic ft. (347 volumes) Appropriations ledgers, 1839-1932, bulk 1839-1920, 31.15 cubic ft. (82 volumes) (in 3 subseries) Warrant registers, 1836-1899, 1902-1921, 30.42 cubic ft. (68 volumes) (in 3 subseries) School and special warrants (Form 48), 1900, 1911-1913, 2.53 cubic ft. (16 volumes) General Warrant Department: outgoing correspondence, 1901-1913, 1.6 cubic ft. (12 volumes) Warrant clerks transmittal books, 1887-1913, 1919, 13.81 cubic ft. (107 volumes) (in 3 subseries) Letterpress books documenting fees for witnesses and county and district officials, 1892-1913, 9.3 cubic ft. (50 volumes) Registers of deficiencies, 1882-1884, 1887-1888, 1892, 0.4 cubic ft. (2 volumes) Records of Comptroller's drafts, 1872-1878, 1881-1882, 1888-1891, 1901-1910, 0.79 cubic ft. (10 volumes) (in 2 subseries) Comptroller's Office claims records, 1835-1990, undated, 966.81 cubic ft. Audited Republic claims, 1835-1846, 127.35 cubic ft. Public debt claims records, 1848-1863, 1866-1867, 1871-1873, undated, 57.73 cubic ft. (in 3 subseries) Republic pension records, 1870-1920, 38.36 cubic ft. (in 2 subseries) Unpaid and miscellaneous Republic claims, 1836-about 1879, 10.1 cubic ft. Confederate audited military claims, 1861-1865, 45.59 cubic ft. Confederate audited civil claims, 1861-1865, 24.44 cubic ft. Confederate indigent families lists, 1863-1865, 0.94 cubic ft. Confederate pension applications records, 1899-1979, 652.71 cubic ft. (in 5 subseries) Confederate pension payments records, 1899-1905, 1909-1910, 1915-1966, 8.65 cubic ft. (23 volumes) (in 4 subseries) Texas Ranger pensions, 1917-1938, 1959-1990, bulk 1959-1990, 0.94 cubic ft. Comptroller's Office organization charts, 1978-2001, 1.64 cubic ft. Comptroller's Office Executive Administration Division records, 1973-1988, 1991-1998, 18.3 cubic ft. Division files, 1974-1977, bulk 1975-1976, 2 cubic ft. Finished files, 1974-1982, 3 cubic ft. (in 3 subseries) Central files correspondence, 1987-1988, 3 cubic ft. Administrative correspondence, 1991-1998, 0.3 cubic ft. Reports, 1978-1986, bulk 1982-1986, 3 cubic ft. Bob Bullock speeches, 1973-1986, 7 cubic ft. Comptroller's Office Economic Analysis Center records, 1964-1985, 1987, 1989, 7.94 cubic ft. Comptroller's Office Revenue Estimating and Research Division records, 1979, 1982-1986, 5 cubic ft. Executive correspondence, 1982-1986, 4 cubic ft. Indexes to the central files of the executive administration, 1979, 1983, 1 cubic ft. Comptroller's Office Tax Policy Division public hearings files, 1987, 1 cubic ft. Comptroller's Office Revenue Accounting Division policy and procedure manuals, 1998-1999, undated, 0.47 cubic ft. Comptroller's Office unprocessed records, 1835-1944, 1956-1963, undated, 346.71 cubic ft. Unprocessed loose records primarily relating to county officials, 1835-1944, 157.76 cubic ft. Unprocessed loose correspondence and reports, 1838-1944, 171.8 cubic ft. Unprocessed volumes of correspondence, 1865-1881, 1892, 1895-1912, 1929-1933, 1956-1963, undated, 2.57 cubic ft. (14 volumes) Unprocessed volumes documenting revenues and receipts, 1835-1899, 1901-1911, 1915-1920, 1930-1934, 1936, undated, 9.95 cubic ft. (46 volumes) Unprocessed volumes documenting expenditures and disbursements, 1835-1841, 1859-1860, 1862-1865, 1870-1876, 1892-1893, 1908, 1915-1921, 1925-1926, 1932, 1961, 4.63 cubic ft. (18 volumes) Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.

Corporate Names: Texas. Comptroller's Office. Division of Planning and Research. Texas. Comptroller's Office. Budget and Research Division. Texas. Comptroller's Office. Revenue Estimating Division. Personal Names: Bullock, Bob. Sharp, John (John Spencer). Rylander, Carole Keeton. Subjects: Economic forecasting--Texas. Finance, Public--Texas. Finance, Public--Texas--Accounting. Taxation--Texas. Tax collection--Texas. Tax administration and procedure--Texas. Tax assessment--Texas. Tax evasion--Texas. Tax revenue estimating--Texas. Tax revenue estimating--Law and legislation--Texas. Tax-sales--Texas. Redemption (Law)--Texas. Revenue--Texas. Expenditures, Public--Texas. Special funds--Texas. Transfer payments--Texas. Property tax--Texas. Land titles--Texas. Abstracts of title--Texas. Land tenure--Texas. Business tax--Texas. Traveling sales personnel--Licenses. Railroads--Taxation--Texas. Railroads--Texas--Rolling-stock. Telephone--Taxation--Texas. Telegraph--Texas. Express service--Texas. Insurance--Taxation--Texas. License system--Texas. Liquor laws--Texas. Liquors--Taxation--Texas. Bonds--Texas. Municipal bonds--Texas. State bonds--Texas. Bonds--United States. Stocks--Texas. Stock transfer--Texas. Stock certificates--Texas. Claims--Texas. Debts, Public--Texas. Military pensions--Texas. Military pensions--Texas--Revolution, 1835-1836. Military pensions--Texas--Republic, 1836-1846. Military pensions--Texas--Civil War, 1861-1865. Sheriffs--Texas. Witnesses--Texas--Fees. Local officials and employees--Salaries, etc.--Texas. Appropriations--Texas. County officials and employees--Texas. Payment--Texas. School lands--Texas. Places: Texas--Appropriations and expenditures. Texas--Economic conditions. Confederate States of America--History, Military. United States--History--Civil War, 1861-1865. Document Types: Clippings--Texas--Economic forecasting--1964-1986, 1989. Correspondence--Texas--Economic forecasting--1964-1985, 1987, 1989. Correspondence--Texas--Public finance--1835-1990, bulk 1836-1921. Correspondence--Texas--Tax administration and procedure--1973-1988, 1991-1998. Financial records--Texas--Public finance--1835-1990, bulk 1836-1921. Legal documents--Texas--Public finance--1835-1990, bulk 1836-1921. Legislative records--Texas--Economic forecasting--1964-1985. Manuals--Texas--Tax administration and procedure--1998-1999, undated. Memorandums--Texas--Economic forecasting--1989. Memorandums--Texas--Tax administration and procedure--1978-1986, 1998-1999, undated. Notes--Texas--Economic forecasting--1964-1986. Organizational charts--Texas--Administrative agencies--1978-2001. Press releases--Texas--Economic forecasting--1964-1986, 1989. Press releases--Texas--Tax administration and procedure--1974-1988. Publications--Texas--Economic forecasting--1982-1986. Reports--Texas--Economic forecasting--1964-1986. Reports--Texas--Tax administration and procedure--1974-1988. Speeches--Texas--Tax administration and procedures--1973-1986. Tax records--Texas--Public finance--1835-1990, bulk 1836-1921. Functions: Administering claims. Administering expenditures. Administering public finance. Administering revenue. Administering taxation. Estimating revenue. Issuing pensions. Related Material

The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.

Texas State Archives

Texas Treasurer's Office records are almost totally unprocessed, but are almost always related to the records of the Comptroller's office. Where appropriate, some specific Treasurer's office records are listed as related material under the corresponding series description.

Texas Comptroller's Office, Ad Valorem Tax Division, County property tax rolls, 1837-1981, more than 6,600 reels of microfilm (see http://www.tsl.state.tx.us/arc/taxrolls.html) Texas Comptroller's Office, Ad Valorem Tax Division, Annual reports of pipeline companies, 1954-1964, 6 cubic ft. Texas Comptroller's Office, Ad Valorem Tax Division, Annual reports of railroads, 1948-1964, 4 cubic ft. Texas Office of the Lieutenant Governor, Records of Bob Bullock. (Restricted) (The original records are at Baylor University, Waco, Texas; the Texas State Archives holds a microfilm copy.)

Texas State Archives Manuscript Collections

Bob Bullock editorial cartoons, about 1972-1988, fractional (43 items)

Baylor University

Baylor Collections of Political Materials: Bob Bullock Collection, Comptroller series, 1975-1990, 264 boxes, 132.25 linear ft.

Publications

<emph render="italic">Annual/Biennial Reports of the Comptroller</emph>, 1847-1853, 1855-1861, 1863-1877, 1880-1977 (Note: Published annual/biennial reports from the following time periods are missing: December 26, 1835-October 30, 1847; November 1, 1849-October 30, 1851; November 1, 1853-October 31, 1855; September 1, 1861-August 30, 1863; July 2, 1866-August 31, 1867; September 1, 1870-August 31, 1871; and September 1, 1878-August 31, 1879.) <emph render="italic">Abstract of Land Claims</emph> , compiled from the records of the General Land Office of the State of Texas and published under the Superintendence of the Comptroller, by authority of an act of the Legislature, approved February 11, 1852. Galveston, 1852. <emph render="italic">Confederate Indigent Families Lists of Texas, 1863-1865, </emph> by Linda Mearse, San Marcos, Texas, 1995 Preferred Citation

(Identify the item and cite the series), Texas Comptroller's Office (cite the group). Archives and Information Services Division, Texas State Library and Archives Commission.

Processing Information

Jean Young and Eddie Williams, August 1975

Laura K. Saegert, September 1983, July 1990

Paul Beck, January 1994

Lisa Hendricks, September 1995, October 1995, November 1995, January 1996, July 1996, January 1999

Tonia J. Wood, November 1995

Connie Hoxie, September 1996

Nancy Enneking, April 1999, November 2000, July 2002, March 2003

Tony Black, November 1987, November 1990, July 1991, July 1996, August 2000, March 2005

Accession Information

Accession numbers: 1915/001, 1921/001, 1933/003, 1933/007, 1939/004, 1941/008, 1960/002, 1960/003, 1961/006, 1961/046, 1961/063, 1961/085, 1962/064, 1962/218, 1962/235, 1963/030, 1963/145, 1964/029, 1964/223, 1965/042, 1965/210, 1968/072, 1969/002, 1970/145, 1973/034, 1976/035, 1976/076, 1977/080, 1978/048, 1978/140, 1980/213, 1980/302, 1983/063, 1984/114, 1986/107, 1987/047, 1987/125, 1990/069, 1990/148, 1991/058, 1992/154, 1994/058, 1994/059, 1995/095, 1996/018, 1996/129, 1999/096, 1999/126, 2000/090, 2001/058, 2001/075, 2002/092, 2003/125, 2005/098, and unknown others

These records were transferred to the Texas State Archives by the Office of the Comptroller of Public Accounts (sometimes via the Records Management Division of the Texas State Library) on various dates that are too numerous to list here. When exact provenance of specific records of the Comptroller is known, that information is listed in the appropriate series description in this finding aid.

Detailed Description of the Records Comptroller's Office correspondence, 1846-1921, bulk 1860-1921, 95.5 cubic ft. (746 volumes)

The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. Correspondence records document the major as well as the minor functions of the office of the Comptroller in the later 19th century and the early 20th century, including the receipt of revenues and the expenditure and disbursement of funds. These records include registers of incoming correspondence, letter books and letterpress copybooks of outgoing correspondence, annual/biennial reports addressed to the Governor, and Attorney General letter opinions addressed to the Comptroller. They comprise 746 volumes containing (or related to) correspondence of the Texas Comptroller's Office, dating 1846-1921, bulk 1860-1921. This includes the following: ten registers of letters and other documents received by the Comptroller's office, 1846-1876, 1882-1886, and 1893-1899; six letter books containing the full texts of outgoing correspondence signed by the Comptroller between March 1846 and May 1867; 692 letterpress books containing copies of outgoing letters sent by the Comptroller's office, 1860-1921; 33 letter books containing copies of outgoing letters signed by the Comptroller, 1876-1880; three volumes containing manuscript copies of annual and biennial reports of the Comptroller to the Governor, 1846-1850, 1861-1863, and 1865-1866; and two volumes containing copies of Attorney General letter opinions addressed to the Comptroller, 1879-1910, with index and register, 1879-1902.

Series of correspondence that are specifically limited to general revenues, taxation, appropriations and warrants, claims, the Executive Administrative Division, the Economic Analysis Center, or the Office of Revenue Estimating and Research, are described under the records of those subgroups, in separate finding aids. Unprocessed correspondence is also described in a separate finding aid.

If you are reading this electronically, click on the link to go to the full finding aid. If you are reading this in paper, the series finding aid is found at a separate divider within the binder. (Texas Comptroller's Office correspondence)

Comptroller's Office general revenue volumes, 1836-1994, 77.73 cubic ft. (292 volumes)

Journals and general journals are the principal accounting record of original entry; the occasional daybook is a working record from which general journals are often compiled. This series consists of 16 journals, general journals, and daybooks maintained by the Comptroller's office, 1846-1879, 1882-1891. General and subsidiary ledgers are the principal accounting record of final entry. This series consists of 22 general ledgers and subsidiary ledgers maintained by the Texas Comptroller's office, 1836-1889. Cash books document the receipt of revenue by the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of three so-called cash books maintained by the Texas Comptroller's office, 1884-1887 and 1890-1902. Deposit warrant stubs document the deposit of warrants for revenues received by the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 104 volumes containing the stubs of deposit warrants issued by the Texas Comptroller between 1848 and 1911. Transfer books document the transfer of state funds by the State of Texas, as accounted for by the Comptroller of Public Accounts. Records consist of three letterpress copybooks containing Letters of Transfer, which are letters from the Texas Comptroller to the State Treasurer authorizing and requesting the transfer of state funds, 1883-1921. Miscellaneous statements document the receipt of revenue by the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of eight letterpress volumes, containing a variety of different kinds of fiscal and financial statements created by the Texas Comptroller's office, covering a long span of time, 1857-1920. None of the volumes seems to have any common thread, although many of the kinds of forms and statements included in them are found in other distinct record series. Records of the Bond Department document the registration of revenue bonds (state, county, city, district, and some federal bonds) by the Texas Comptroller's office. This series consists of 133 volumes created by the Texas Comptroller's office, dating 1852-1861 and 1870-1994, bulk 1870-1985, including bond registers, indexes, letterpress volumes of outgoing correspondence concerning bonds, and three fee books of the bond clerk. Records of stock certificates document the transfer of stock certificates issued by the Republic of Texas. This series consists of five volumes dating 1837-1856.

If you are reading this electronically, click on the link to go to the full finding aid. If you are reading this in paper, the series finding aids are found at separate dividers within the binder. (Texas Comptroller's Office general revenue volumes)

Comptroller's Office ad valorem tax volumes, 1835-1926, undated, 95.57 cubic ft. (643 volumes)

There are 52 letterpress volumes containing copies of statements of the amount of taxes due on lands in organized counties in Texas, 1867-1876, 1886-1910, and 1913-1919. There are 58 volumes that document the ad valorem taxes due on lands situated in unorganized counties in Texas, 1871-1913. There are 26 volumes which document the actual collection of taxes due on property in unorganized counties in Texas, dating 1879 and 1881-1909. There are 77 volumes that document the ad valorem taxes collected from non-residents on lands in Texas counties, dating 1862-1865, 1879-1912, 1921-1922. There are 10 indexes to the delinquent tax records of ten counties in Texas (Burnet, Caldwell, Encinal, Hardeman, Leon, McCulloch, Nacogdoches, Navarro, San Patricio, and Webb), dating 1897-1905 and undated. There are 46 volumes which document the sale of lands for taxes by Texas county assessor/collectors or sheriffs dating 1846-1864 and 1878-1909. There are 20 volumes documenting the redemption of Texas property that had been sold for nonpayment of taxes, 1848-1873, 1881-1902, and 1912-1926. There are three volumes which document ad valorem tax payments made at the Texas Comptroller's office, 1871-1879, 1889-1894, and 1904-1910. There are 99 volumes that document the receipt of ad valorem taxes by the office of the Texas Comptroller, dating 1835-1880 and 1885-1919. There are 59 volumes containing copies of receipts for direct taxes paid in approximately 43 Texas counties, 1865-1866, bulk 1866. There are three volumes reporting the value of various kinds of taxable property owned by railroad companies in Texas, 1873-1876, 1883-1890 and 1899; and 20 letterpress volumes, containing copies of certificates concerning the value of rolling stock of railroad companies in the state of Texas, 1892-1919. There are 62 volumes compiled for or by the Texas Comptroller's office to document land titles, including the following: seven manuscript volumes of Abstracts of land claims (1841-1856); 36 manuscript volumes of Abstracts of Texas land titles (for 1824-1899, but compiled 1877-1899); and 19 General land registers (1871-1876 and 1880-1884). And finally, 102 volumes document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas, dating 1881-1915 and 1918-1920.

Those records documenting strictly taxes other than ad valorem, or a mixture of ad valorem and other taxes (tax collectors' accounts) , are described in separate inventories.

Texas Comptroller's Office, Ad Valorem Tax Division, County property tax rolls, 1837-1981, more than 6,600 reels of microfilm, are described in another inventory. (See also http://www.tsl.state.tx.us/arc/taxrolls.html )

Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, 19.35 cubic ft. (127 volumes)

There are 21 volumes of occupation tax records that document the receipt of occupation taxes in the State of Texas, 1870-1873, 1879-1912, bulk 1879-1892. There are 10 indexes that document drummers (travelling salesmen) who operated in the State of Texas and paid a license fee through the Office of the Comptroller, dating 1881-1889 and undated. There are five volumes that document the initiation of the bell-punch system for keeping track of how many drinks of liquor and malt liquor were sold in Texas, 1879-1881. There are 13 volumes that document liquor permits issued by the Texas Comptroller's Office, dating 1907-1921. There are 83 volumes that document the receipt (and non-receipt) of gross receipts taxes by the Texas Comptroller's Office, dating 1879-1887, 1893-1917, and undated, bulk 1905-1917.

Those records documenting strictly ad valorem taxes, or a mixture of ad valorem and other taxes (tax collectors' accounts), are described in separate inventories.

Comptroller's Office tax collectors' accounts, 1863-1866, 1874-1912, 1916-1920, 1937-1939, 8.09 cubic ft. (82 volumes)

There are 13 letterpress volumes that document the amounts of taxes (poll taxes as well as ad valorem taxes) on the assessment rolls of each county which were charged to the county tax collectors on the books of the Texas Comptroller's office, dating 1863-1866, 1891-1912 and 1916-1920. There are 52 letterpress volumes that document the receipt by the Texas Comptroller's Office of revenues from county sheriffs and tax collectors, 1874-1912 and 1917-1918. There are four letterpress volumes that document some annual statements made by county tax collectors to the Texas Comptroller's Office, 1880-1887. There are two volumes of quarterly returns to the Texas Comptroller's Office that document taxes collected in each Texas county, 1877-1881. There are eight letterpress volumes that document problems discovered by the Texas Comptroller's Office with county tax collectors' monthly statements, dating 1888-1895 and 1904-1909. Finally, three volumes document certain miscellaneous aspects of taxation, dating 1883-1888, 1909-1910, and 1937-1939.

Those records documenting strictly ad valorem taxes, or strictly taxes other than ad valorem, are described in separate inventories.

Comptroller's Office appropriations and warrant volumes, 1836-1932, 90 cubic ft. (347 volumes)

The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds. These records document the appropriation, expenditure, and disbursement of funds by the State of Texas, as accounted for by the Comptroller of Public Accounts. They comprise 347 volumes that include appropriations ledgers, warrant registers, outgoing correspondence, indexes, drafts for payment, and associated records, dating 1836-1932. This includes the following: 82 appropriation ledgers and indexes, 1839-1932; and 265 volumes which document the issuing of warrants by the Comptroller's office (eventually handled by a Warrant Clerk or Department), 1836-1921 (including warrant registers, copies of school and special warrants, outgoing correspondence, transmittal books, witness fee books, registers of deficiencies, and records of drafts).

There are 80 appropriations ledgers dating 1839-1932, bulk 1839-1920, plus two appropriations indexes dating 1846-1861 and 1866-1867, that document in considerable detail (using double-entry bookkeeping) the appropriation of money for the purposes of Texas state government, as well as the expenditures of those appropriated funds. There are 67 warrant registers, dating 1836-1899 and 1902-1921, and one index to warrant registers, 1846-1885, created by the Texas Comptroller's office; warrant registers are journals documenting the day-to-day authorization of the expenditure of money for the purposes of state government, and as such, are the principal accounting records of original entry. There are 16 volumes, dating 1900 and 1911-1913, that document the issuance of school and special Treasury warrants (designated Form Number 48) authorized by the Texas Comptroller's office. There are 12 letterpress volumes containing copies of outgoing letters signed by the Texas Comptroller or Acting Comptroller, regarding the business of the General Warrant Department, dating 1901-1913. There are 107 letterpress volumes containing copies of transmittal letters which accompanied Treasury warrants mailed by the Texas Comptroller to cover payment of claims filed with the Comptroller's office, dating 1887-1913 and 1919. There are 50 letterpress copybooks that document the payment of fees to witnesses for compliance with subpoenas, and to various county and district officials for the performance of their duties and services with regards to the work of the courts, dating 1892-1913. There are two registers that document deficiencies that have occasionally occurred in the appropriations for the support of the state government, dating 1882-1884, 1887-1888, and 1892. Finally, there are 10 volumes created by the Texas Comptroller's office that document the payment of persons to assess taxes, take the scholastic census, and take statistics for counties, dating 1872-1878, 1881-1882, 1888-1891, and 1901-1910.

Comptroller's Office claims records, 1835-1990, undated, 966.81 cubic ft.

The Office of Comptroller of Public Accounts was initially created by the General Council of the Provisional Government of Texas on December 29, 1835, for the purpose of examining and approving or rejecting any monetary claims presented to him by the Auditor. These functions continued under the governments of the Republic of Texas (1836-1845) and the State of Texas (1845 onwards). These records document the claims (including pensions) that were audited and either accepted or rejected by the government of the Republic of Texas, and by the government of the State of Texas for civil and (especially) military service to the Republic of Texas, as well as for Confederate service, and for service in the Texas Rangers. Types of records include claim files, pension applications files, pension registers and indexes, public debt registers and indexes, drafts for payment, and associated records. They comprise more than 951 cubic ft. of loose records, plus 61 volumes, dating 1835-1990 and undated. This includes the following: audited Republic claims, public debt claims, Republic pension records, unpaid and miscellaneous Republic claims, Confederate claims, Confederate pension records, and Texas Ranger pensions.

Claims files contain such documents as claim vouchers, official authorization of services or purchases, Auditor's affidavits, War Department pay certificates, discharges, assignments of benefits, powers of attorney, pay accounts, invoices, court dockets, public debt certificates, affidavits concerning service, petitions to the legislature, acts for the relief of an individual, partial or complete lists of soldiers for whom payment was being collected by a single individual, etc. Pension application files contain such documents as affidavits of service, transcripts of county court rulings on the validity of the claim, certifications of continuing indigence, certified copies of muster rolls, powers of attorney, pension certificates, oaths of identity, additional affidavits and interrogatories relating to any of the requirements for eligibility, correspondence, original discharges, death certificates, printed material (including newspaper clippings), mortuary warrants, etc.

Audited Republic claims (including both civil and military claims) are those that were submitted to the Comptroller or Treasurer of the Republic, and were audited and approved (or allowed) and paid by that government during the Republic period; thus both the services and the payments for these services date between 1835 and 1846. Public debt claims records document the public debt of Texas (which included both the ordinary or non-revenue debt--consisting of the claims of participants in the Texas Revolution or suppliers of the Texas army; and the revenue debt--principal and interest owed to holders of Republic of Texas and State of Texas securities), accounted for by the Texas Comptroller of Public Accounts in claims files, registers, and indexes; the settlements of these public debt claims dated 1848-1863, 1866-1867, 1871-1873, and undated. Republic pension records document the pensions authorized by the Texas State Legislature for persons who rendered military service to the Republic of Texas (and their widows) and signers of the Declaration of Independence, to be administered by the Office of the Comptroller; they consist of 15 indexes plus the actual Republic pension files, dating 1870-1920. Unpaid and miscellaneous Republic claims include records relating to services and losses during the era of the Republic of Texas that were denied, or that simply have no documentation in the records of the Comptroller of Public Accounts of having been settled, or that do not fit easily into an existing series; these date 1836-about 1879.

Confederate audited military claims comprise the claim files for payment for military and military-related services rendered for the defense of Texas during the Civil War, submitted to the Texas Comptroller's office for auditing and approval, some of which were eligible to be submitted for reimbursement by the government of the Confederate States of America, dating 1861-1865. Like military claims, claims for payment for civil services rendered for the State of Texas during the Civil War were submitted to the Texas Comptroller's office for auditing and approval, although it is unclear whether any of these could be submitted to the Confederate States government; these Confederate audited civil claims dated 1861-1865. Confederate indigent families lists were submitted by the counties and maintained by the Texas Comptroller's Office, designating and enumerating indigent families eligible for relief from the State of Texas during the Civil War, 1863-1865. Beginning in 1899, the Texas Legislature authorized pensions for eligible, indigent Confederate veterans residing in Texas, and their widows. The Confederate pension applications records created and maintained by the Texas Comptroller's office provide detailed documentation of those persons applying for these pensions, as well as the process itself, dating 1899-1979. The Confederate pension payment records consist of 23 volumes maintained by the Texas Comptroller's office, which document payments of these Confederate pensions, as well as mortuary warrants.

Beginning in 1959, the Texas Legislature authorized the Comptroller's office to pay pensions to qualified former Texas Rangers and their widows. Texas Ranger pension files document both the persons applying for these pensions, and the process itself, consisting mostly of the pension files (applications and other documents) of deceased recipients of Texas Ranger pensions, 1959-1990, but also federal legislation and Texas Attorney General opinions.

Comptroller's Office organization charts, 1978-2001, 1.64 cubic ft.

The Texas State Comptroller's Office is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. These records document the changes in the organizational structure of that office for the last two decades of the 20th Century. Records comprise organization charts of the Texas Comptroller's Office from 1978 to 2001. These charts graphically illustrate the administrative structure of the different functional units within the Comptroller's Office under Bob Bullock, John Sharp and Carole Keeton Rylander. The charts were maintained in the Office's Human Resources Department and as changes in organization or personnel were made in particular sections of the Comptroller's Office the relevant charts were updated and added to the files on a monthly basis. Some duplication of charts may exist.

Comptroller's Office Executive Administration Division records, 1973-1988, 1991-1998, 18.3 cubic ft.

The Texas State Comptroller's Office is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. These records document those duties, representing activities of the various division directors, the deputy comptrollers, and comptrollers Bob Bullock and John Sharp. These records consist of correspondence, memoranda, reports, speeches, clippings, invitations, thank-you notes, computer printouts, press releases, and other administrative documents, dating 1973-1988, 1991-1998, as maintained by the Executive Administration Division of the Texas Comptroller of Public Accounts.

Many of the records were generated and collected by the Executive Administration Division of the Comptroller's Office under the leadership of Comptroller Bob Bullock. Some materials consist of administrative files concerning each of thirteen divisions of the Comptroller's office. Central correspondence files include correspondence from members of the general public, organizations, elected and appointed public officials, and staff (especially heads) of state agencies. Topics include interpretations of tax laws and Comptroller's office policies, complaints against tax rules, requests for changes in existing tax laws, attempted resolutions of tax problems, suggestions for improving the state's fiscal situation, letters of appreciation, and routine internal matters. Reports include materials on taxes, tax rates, comparisons of Texas taxes with those of other states, comparisons of Texas' statistics with other nations, creation of an internal think tank, internships, public school funding and education, audits, and internal accomplishments. Additionally, the records contain some of Bullock's campaign speeches for the office of Comptroller. Speeches were given to the state Democratic convention, trade and labor union organizations, the Texas legislature and legislative committees, business groups, church congregations, colleges and universities, and local civic groups.

Also included is administrative correspondence of Comptroller John Sharp. Typically, incoming letters are from state legislators, state agency officials, the Lieutenant Governor, as well as some federal officials seeking information or opinions from the Comptroller. Topics addressed in the correspondence include projected or anticipated effects of proposed tax rates, methods of statistical adjustment for the federal census, issues involving the lottery, and legislative intent.

Comptroller's Office Economic Analysis Center records, 1964-1985, 1987, 1989, 7.94 cubic ft.

The Economic Analysis Center of the Texas Comptroller's Office was responsible for preparing revenue estimates and economic forecasts, and also conducted research on the state's economy and finances, public debt, the economic impact of proposed legislation, and other governmental financial matters. These records document those functions. They include correspondence and interoffice memoranda (mostly cover letters), reports (mostly statistical), press releases, worksheets, notes, printouts, brochures, legislation, litigation briefs, and news clippings, dating 1964-1985, 1987, and 1989.

The earliest records (dating 1964-1985) were presumably created by the Planning and Research Division/Budget and Research Division of the Comptroller's Office, and maintained in the Economic Analysis Library. Of particular interest is a complete run of monthly reports entitled Selected Revenue Estimates Compared to Actual Collections (General Revenue Fund, Available School Fund, and Tax Clearance Fund), 1965-1983 (renamed Revenue Summary, Selected Revenues in fiscal year 1977).

Although correspondence and memoranda were a component of the earlier records dating 1964-1985, they became the primary form of record in 1987 and 1989. Thus, records dating 1987 include copies of correspondence and memos of the staff of the Economic Analysis Center. Subjects include new legislation affecting taxes, proposed rules on sales tax on services, tax code questions, the state's revenue from oil and gas, taxes on illegal drugs, the equitable expenditure of highway funds, the Texas economy, the October 1987 stock market collapse, and internal operations of the Economic Analysis Center. Correspondents include Comptroller Bob Bullock, Texas state senators and representatives, county and local officials, business and trade associations, private citizens, and other states' financial officers.

Records dated 1989, by then referred to as administrative correspondence, include correspondence, memoranda, news releases, and news articles. Subjects of this correspondence of the Economic Analysis Center generally cover the state's economy and new legislation affecting taxes, including proposed legislation affecting sales tax on mail order sales, the Texas Index of leading economic indicators, the state's revenue from oil and gas, an increase in state cigarette taxes, licensing and regulation of accounting practitioners, state inheritance tax, and school financing. Correspondents include the comptroller, the deputy comptroller, members of the United States Congress, Texas state senators and representatives, private citizens, and other states' financial officers.

Comptroller's Office Revenue Estimating and Research Division records, 1979, 1982-1986, 5 cubic ft.

The Revenue Estimating and Research Division of the Comptroller's Office was responsible for providing information and analysis on federal issues with special emphasis on the issues affecting state finances; it also conducted research on the state's economy and finances, public debt, the economic impact of proposed legislation, and other governmental financial matters. These records document those functions. They include interoffice memoranda, correspondence, newsclippings, notes, publications, news releases and reports, and some indexes to correspondence and subject files, dating 1979 and 1982-1986. Reports attached to the correspondence include fiscal impact statements, public cost-benefit analyses and economic forecasts. Subjects addressed in the correspondence include commentary on pending legislation, pari-mutuel wagering, state bonds, workman's compensation, natural gas market, gambling, taxes on liquor, social security, as well as routine office and personnel matters. Weekly status reports to the Associate Deputy Comptroller and the Comptroller document the work of the division. Bound indexes appear to refer to correspondence files by either name or subject with a locator number attached to each entry.

Comptroller's Office Tax Policy Division public hearings files, 1987, 1 cubic ft.

The Texas State Comptroller's Office is responsible, among other things, for collecting state revenue. These records document public hearings between Texas Comptroller's Tax Policy Division personnel and industry representatives. They include audiocassette tapes and transcripts of meetings, dated 1987. The meetings were held to confer with members of the public regarding implementation of new service taxes on such activities as data processing, real property services, janitorial services, and security services. No hearing appears to be documented by both a transcript and an audio cassette, with the possible exception of the session with the Texas Apartment Association and Building Owners and Managers Association. Most, if not all, hearings occurred from September through November of 1987.

Comptroller's Office Revenue Accounting Division policy and procedure manuals, 1998-1999, undated, 0.47 cubic ft.

The Texas State Comptroller's Office is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. These records document the policies and procedures followed by the Revenue Accounting Division. Records comprise manuals, computer floppy discs, and a memorandum, dating 1998-1999 and undated. The materials are revised versions of the policies for refund claims verification, voucher processing and warrant hold, sales tax refunds verification, disaster recovery, inheritance tax, miscellaneous taxes, and for the audit, balancing, tax allocation, securities, and bankruptcy procedures followed by the division. The materials include copies of the manuals on 17 computer floppy discs.

Comptroller's Office unprocessed records, 1835-1944, 1956-1963, undated, 346.71 cubic ft.

The loose records have been arbitrarily divided into two groups. One group of these records largely concerns county tax assessor/collectors' accounts with the Comptroller. Assessor/collectors (usually one person serving in both capacities) submitted monthly, quarterly, and annual reports of their tax-collecting activities. They also wrote to the Comptroller seeking information and instructions, requesting various blanks and forms, explaining delays and difficulties, and sometimes requesting extensions of time for settling accounts. The majority of records here relate to land or occupation taxes, but also to poll tax, school land tax, the taxing of railroads, and to the granting of liquor licenses and taxation of the sale of liquor. Correspondents also include, to a lesser extent, other local, county, district and state officials as well as non-officials such as private attorneys, bankers and citizens. Letters from other officials can be in reference to the activities and duties of Assessor/Collectors, or could refer to claims against the State for services rendered. Letters from individuals or taxpayers generally seek information from the Comptroller concerning land ownership or the status of tax payment on or redemption of various tracts or lots of land. Other topics include questions about the payment of occupation taxes and inquiries regarding pensions for military service.

The other group consists of incoming letters and reports to the Comptroller from city, county, district, state and federal officials. To a lesser extent, letters are from nonofficials such as private attorneys, bankers, land agents, businessmen and other private citizens. Some correspondence is generated by the Comptroller's office with outgoing letters sometimes attached to the corresponding incoming letters. Letters from officials largely pertain to the assessment and collection of taxes, seek specific interpretation of tax laws or information and instructions, contain requests for various blanks and forms, and explain delays and difficulties in the collection of taxes and the settlement of accounts with the Comptroller. Records include a significant number of monthly, quarterly, and annual reports submitted to the Comptroller from officials charged with the assessment and collection of taxes. Letters from taxpayers and other nonofficials generally contain inquiries concerning land ownership or the status of tax payment on or redemption of various tracts or lots of land. Letters also pertain to pending lawsuits, amounts of commissions or allowances paid to tax assessor/collectors, bonds posted by officials, as well as complaints against local tax collectors, protestations against perceived inequities of tax laws, and inquiries regarding pensions for military service. Records include some claims against the Republic of Texas and the State of Texas.

The unprocessed volumes have been placed in three groups: one documenting correspondence, one documenting revenues and receipts, and the third documenting expenditures and disbursements.

Records reflect the duties of the Comptroller's office, but should be considered in conjunction with Comptroller letterpress books and ledgers as well as all other processed and unprocessed Comptroller records.

(Note: Researchers are strongly cautioned that these records are completely unprocessed, and in a state of almost total disarray. The Detailed Description of the Records contains a list of box numbers with approximate date spans of the material in each box. Processing notes are available (on request) for a more detailed description of the contents of each box. However, processing notes represent only a sampling of material in these boxes. In most cases, it should be assumed that the date spans listed are not inclusive.)