Texas State Library and Archives Commission

Texas State Tax Board:

An Inventory of Records at the Texas State Archives, 1955-1979



Overview

Creator: Texas. State Tax Board.
Title: Records
Dates: 1955-1979
Abstract: These records include minutes, reports, and statements, all comprising records of the Texas State Tax Board, dating 1955-1979. Minutes cover the meetings of the State Tax Board from 1959 to 1979. Other records include biennial reports from the Texas State Tax Board (1955-1962, 1967-1970), annual reports from railroads (1974-1975), and statements of intangible values for railroads, toll bridges, and pipelines (1976-1979).
Quantity: 3.42 cubic ft.
Language English.

Agency History

The Texas State Tax Board was created in 1905 by the 29th Texas Legislature, House Bill 22. The board administered the ad valorem tax on intangible assets. The original law applied to railroads, toll bridges, ferries, and car companies. It was amended to omit car companies and add oil pipelines as common carriers; motor buses; and common, specialized, and contract motor carriers. In addition, the State Tax Board was given the duties of conducting investigations to increase compliance with tax laws, studying tax systems of other jurisdictions, and making recommendations for improvement of the tax laws of Texas. The board was also charged with determining the value of lands belonging to the University of Texas for property tax assessment, according to the respective counties in which they are located. This function, like that of intangible tax assessment, was actually performed by the Ad Valorem Tax Division of the Texas Comptroller's office. The board acted largely as a review agency. The membership of the State Tax Board evolved over the course of its existence but in its last configuration it had three ex-officio members: the Comptroller of Public Accounts, the Secretary of State, and the State Treasurer. The board was abolished in 1979, effective January 1, 1982, by the 66th Texas Legislature, through Senate Bill 621 which created the Property Tax Code. The new Texas State Property Tax Board combined the duties of the Texas State Tax Board with those of the Texas School Tax Assessment Practices Board (which had been created in 1977).


Scope and Contents of the Records

These records include minutes, reports, and statements, all comprising records of the Texas State Tax Board, dating 1955-1979. Minutes cover the meetings of the State Tax Board from 1959 to 1979. Other records include biennial reports from the Texas State Tax Board (1955-1960, 1967-1970), annual reports from railroads (1974-1975), and statements of intangible values for railroads, toll bridges, and pipelines (1976-1979).

The minutes of the meetings of the Texas State Tax Board date 1959-1979. Usually, there were two meetings a year at which the preliminary and then the final intangible tax assessments were set. Minutes also include notices of meetings and memos, but the bulk of the minutes consist of a list of taxpayers and their intangible property valuation assessments for that year. This list is divided into four types of taxpayers that the board assessed: railroads, toll bridges, pipelines, and motor carriers. Each category is in alphabetical order by name of taxpayer and includes an account number and the intangible value.

Published biennial reports (titled "annual reports") of the Texas State Tax Board to the governor and the legislature, which date 1955-1962 and 1967-1970, contain comments and exhibits (charts and graphs) concerning the intangible assessments of the railroads and toll bridges; of common carrier oil pipelines and oil pipe line companies; of motor bus, common carriers, contract carriers and specialized motor carriers; a summary of all intangible assessments for each year beginning in 1920 (and evenually ending in 1970); and valuation of lands owned by the University of Texas. Also included is an undated pamphlet constituting a copy of the Intangible Tax Law (Chapter 4, Title 122, Revised Civil Statutes, 1925, with all amendments).

Railroads were required by law to make an annual report to the Texas State Tax Board which included current assets and liabilities, income account for the year, assessed value by counties, and a summary of gross and net earnings. These reports are in two bound volumes, dating 1974 and 1975.

The statements of intangible value were sent by the Texas State Tax Board to railroads, toll bridge, and pipeline companies, but not to motor carriers. These statements (bound into one volume dating 1976-1979) were sent to inform the companies of their final intangible assessments, including the total intangible value, the total county miles, the average per mile, and then (broken down for each county in which they did business) the mileage in that county and the assessment in that county.

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

These records are organized into four series:
Minutes, 1959-1979, 2.32 cubic ft.
Biennial reports, 1955-1962, 1967-1970, 0.1 cubic ft.
Reports of railroad companies, 1974-1975, 0.67 cubic ft.
Statements of intangible value, 1976-1979, 0.33 cubic ft.

Restrictions

Restrictions on Access

None.

Restrictions on Use

None.


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.
Subjects:
Intangible property--Taxation--Texas.
Railroads--Taxation--Texas.
Tax administration and procedure--Texas.
Toll bridges--Texas.
Pipelines--Texas.
Transportation, Automotive--Taxation--Texas.
Document Types:
Annual reports--Texas--Taxation--1955-1962, 1967-1970, 1974-1975.
Reports--Texas--Public finance--1955-1962, 1967-1970, 1974-1975.
Minutes--Texas--Taxation--1959-1979.
Financial statements--Texas--Tax collection--1976-1979.
Functions:
Administering taxation.

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 State Property Tax Board, Records, 1977-1991, 2.71 cubic ft.
Texas Comptroller's Office, Records of taxable property of railroads, 1873-1876, 1883-1890, 1892-1919, 3.40 cubic ft.
Texas Comptroller's Office, Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887, 0.38 cubic ft.
Railroad Commission of Texas, Rail Division, Annual reports of railroad companies, 1859-1867, 1873-1885, 1890-1996, 380.24 cubic ft.
Publications
Texas Tax Commissioner, Annual Reports (Texana Collection of the Texas State Archives has the following [call number T336.2/T]: 1906, 1907, 1908, 1912, 1913, 1914, 1917, 1918)
Texas State Tax Commissioner, Annual Reports (actually biennial reports; Texana Collection of the Texas State Archives has the following [call number T336.2/T]: 1925-1926, 1927-1928]
Texas State Tax Board, Annual Reports (actually biennial reports; Texana Collection of the Texas State Archives has the following [call number T336.2/T]: 1933-1934, 1947-1948, 1949-1950, 1951-1952, 1953-1954, 1955-1956, 1957-1958, 1959-1960, 1961-1962]

Administrative Information

Preferred Citation

(Identify the item and cite the series), Records, Texas State Tax Board. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession numbers: 1989/064, 1994/076

These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Statutory Documents Section of the Texas Secretary of State's Office on December 6, 1988; and by the Property Tax Division of the Texas Comptroller's Office on March 8, 1994.

Processing Information

Laura Saegert, September 1989

Paul Beck, March 1994

Tony Black, July 2002, May 2003


Detailed Description of the Records

 

Minutes, 1959-1979,
2.32 cubic ft.

These records comprise copies of minutes of the meetings of the Texas State Tax Board, dating 1959-1979. Usually, there were two meetings a year at which the preliminary and then the final intangible tax assessments were set. Minutes also include notices of meetings, correspondence, and memos, but the bulk of the minutes consist of a list of taxpayers and their intangible property valuation assessments for that year (usually preliminary and final). This list is divided into four types of taxpayers that the board assessed: railroads, toll bridges, pipelines, and motor carriers. Each category is in alphabetical order by name of taxpayer and includes an account number and the intangible value.
Minutes were created to document in a thorough but summary fashion the official actions of the board in its meetings.
Arrangement
These records are arranged chronologically, with some overlap between 1962 and 1969.
Preferred Citation
(Identify the item), Minutes, Records, Texas State Tax Board. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1989/064, 1994/076
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Statutory Documents Section of the Texas Secretary of State's Office on December 6, 1988; and by the Property Tax Division of the Texas Comptroller's Office on March 8, 1994.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Laura Saegert, September 1989
Paul Beck, March 1994
Tony Black, July 2002, May 2003
box
1989/064-5A Minutes, June 19, 1959
Minutes, February 29, 1960
Minutes, March 22, 1960
Minutes, June 16, 1960
Minutes, June 20, 1960
Minutes, May 19, 1961
Minutes, June 20, 1961
Minutes, January 24, 1962
Minutes, May 17, 1962
Minutes, June 19, 1962
Minutes, January 24, 1963
Minutes, May 20, 1963
Minutes, June 20, 1963
Minutes, January 27, 1964
Minutes, June 19, 1964
box
1989/064-5B Minutes, June 21, 1965
Minutes, May 20, 1966
Minutes, May 20, 1968
Final intangible assessments, 1969
[includes copy of annual reports, 1969-1970]
box
1994/076-1 Minutes (Volume I), 1962-1964
Minutes (Volume II), 1965-1969
Minutes (Volume III), 1970-1973
box
1994/076-2 Minutes, 1974
Minutes, 1975
Minutes (preliminary), 1976
Minutes (final), 1976
Minutes (preliminary), 1977
Minutes (final), 1977
Minutes (preliminary), 1978
box
1994/076-3 Minutes (final), 1978
Minutes (preliminary), 1979
Minutes (final), 1979



 

Biennial reports, 1955-1962, 1967-1970,
0.1 cubic ft.

Published biennial reports (titled "annual reports") of the Texas State Tax Board to the governor and the legislature, which date 1955-1962 and 1967-1970, contain comments and exhibits (charts and graphs) relative to the intangible assessments of the railroads and toll bridges; of the common carrier oil pipelines and oil pipe line companies; of the motor bus, common carriers, contract carriers and specialized motor carriers; comments relative to the summary of all intangible assessments for the years 1920 to 1956, inclusive [increased in each report, up to 1970]; and valuation of lands owned by the University of Texas.
Also included is an undated pamphlet (compiled under Ex Officio Tax Commissioner Robert S. Calvert), constituting a copy of the Intangible Tax Law (Chapter 4, Title 122, Revised Civil Statutes, 1925, with all amendments).
Arrangement
These records are arranged chronologically.
Preferred Citation
(Identify the item), Biennial reports, Records, Texas State Tax Board. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1989/064
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Statutory Documents Section of the Texas Secretary of State's Office on December 6, 1988.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Laura Saegert, September 1989
Tony Black, July 2002, May 2003
box
1989/064-5B Annual reports:
1955 and 1956
[3 printed copies]
1957 and 1958
[2 printed copies]
1959 and 1960
[2 printed copies]
1959 and 1960
[typescript copy]
1961 and 1962
[2 copies: 1 printed, 1 typescript]
1967 and 1968
[2 printed copies]
1969 and 1970
Robert S. Calvert, State Comptroller of Public Accounts and Ex-Officio Tax Commissioner, State of Texas Intangible Tax Laws, undated



 

Reports of railroad companies, 1974-1975,
0.67 cubic ft.

Railroads were required by law to make an annual report to the Texas State Tax Board which included current assets and liabilities, income account for the year, assessed value by counties, and a summary of gross and net earnings. These reports are in two bound volumes, dating 1974 and 1975. Each report contains sections giving details on the history of the railroad, corporate control, principal officers, comparative balance sheets showing assets and liabilities for the entire system, capital stock, unmatured long-term funded and unfunded debt, road operated, mileage, taxes levied and paid on assessed values, assessed value by counties, actual value by counties, summary of gross and net earnings, and true, book and other valuations.
Arrangement
These records are arranged chronologically by year and then alphabetically by the name of the railroad.
Preferred Citation
(Identify the item), Reports of railroad companies, Records, Texas State Tax Board. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1994/076
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Property Tax Division of the Texas Comptroller's Office on March 8, 1994.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Paul Beck, March 1994
Tony Black, July 2002, May 2003
box
1994/076-4 Annual reports of railroads, 1974
[bound volume]
Annual reports of railroads, 1975
[bound volume]



 

Statements of intangible value, 1976-1979,
0.33 cubic ft.

The statements of intangible value were sent by the Texas State Tax Board to railroads, toll bridge, and pipeline companies, but not to motor carriers. These statements (bound into one volume dating 1976-1979) were sent to inform the companies of their final intangible assessments, including the total intangible value, the total county miles, the average per mile, and then (broken down for each county in which they did business) the mileage in that county and the assessment in that county. The following explanation accompanies each statement: "Acting under the provisions of chapter 4, Title 122, R.C.S. 1925, with subsequent amendments thereto," ["Tex. Rev. Civ. Stat. Ann. art. 7113 (1960)" beginning in 1979,] "the State Tax Board set your final Intangible value in the amount as shown below as of the date shown on this report. This is after hearing all evidence, arguments, etc., together with any reports that may have been filed by you. No further changes or reductions can be made for this year. These values have been certified to the respective counties on the basis as shown below. The County Tax Collectors of said counties will send you statements of the amounts of taxes due thereon."
Arrangement
The volume is arranged in reverse chronological order, and each year is divided into the three categories of taxpayers in the following order: railroads, toll bridges and pipelines. Within each category, the statements are in alphabetical order by name of company.
Preferred Citation
(Identify the item), Statements of intangible value, Records, Texas State Tax Board. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1994/076
These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Property Tax Division of the Texas Comptroller's Office on March 8, 1994.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Paul Beck, March 1994
Tony Black, July 2002, May 2003
box
1994/076-4 Statements of intangible value by county for railroads, toll bridges, and pipelines, 1976-1979
[bound volume]