TABLE OF CONTENTS
Overview
Agency History
Scope and Contents of the Records
Organization
Restrictions
Index Terms
Related Material
Administrative Information
Description of Series
Minutes,
1959-1979,
Biennial reports,
1955-1962, 1967-1970,
Reports of railroad companies,
1974-1975,
Statements of intangible value,
1976-1979,
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Texas State Tax Board:
An Inventory of Records at the Texas State Archives,
1955-1979
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Creator: |
Texas. State Tax
Board. |
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Title: |
Records |
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Dates: |
1955-1979 |
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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). |
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Quantity: |
3.42 cubic
ft. |
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Language |
English. |
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).
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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.
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Organization |
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These records are organized into four series: |
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Minutes, 1959-1979, 2.32 cubic ft. |
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Biennial reports, 1955-1962, 1967-1970, 0.1 cubic ft. |
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Reports of railroad companies, 1974-1975, 0.67 cubic ft. |
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Statements of intangible value, 1976-1979, 0.33 cubic ft. |
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Restrictions on Access
None.
Restrictions on Use
None.
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The terms listed here were used to catalog the
records. The terms can be used to find similar or related records. |
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Corporate Names: |
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Texas.
Comptroller's Office. |
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Subjects: |
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Intangible
property--Taxation--Texas. |
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Railroads--Taxation--Texas. |
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Tax administration and
procedure--Texas. |
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Toll
bridges--Texas. |
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Pipelines--Texas. |
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Transportation,
Automotive--Taxation--Texas. |
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Document Types: |
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Annual
reports--Texas--Taxation--1955-1962, 1967-1970, 1974-1975. |
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Reports--Texas--Public
finance--1955-1962, 1967-1970, 1974-1975. |
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Minutes--Texas--Taxation--1959-1979. |
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Financial
statements--Texas--Tax collection--1976-1979. |
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Functions: |
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Administering
taxation. |
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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. |
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Texas State
Archives |
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Texas State Property Tax Board, Records, 1977-1991, 2.71 cubic
ft. |
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Texas Comptroller's Office, Records of taxable
property of railroads, 1873-1876, 1883-1890, 1892-1919, 3.40 cubic
ft. |
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Texas Comptroller's Office, Accounts of railroad,
telegraph, express, and insurance companies with the State of Texas, 1879-1887,
0.38 cubic ft. |
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Railroad Commission of Texas, Rail Division, Annual reports of
railroad companies, 1859-1867, 1873-1885, 1890-1996, 380.24 cubic ft. |
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Publications |
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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) |
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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] |
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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] |
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(Identify the item and cite the series), Records, Texas State Tax
Board. Archives and Information Services Division, Texas State Library and
Archives Commission.
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.
Laura Saegert, September 1989
Paul Beck, March 1994
Tony Black, July 2002, May 2003
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Minutes,
1959-1979,
2.32 cubic ft. |
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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. |
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Minutes were created to document in a thorough but summary fashion
the official actions of the board in its meetings. |
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Arrangement |
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These records are arranged chronologically, with some overlap
between 1962 and 1969. |
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Preferred Citation |
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(Identify the item), Minutes, Records, Texas State Tax Board.
Archives and Information Services Division, Texas State Library and Archives
Commission. |
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Accession Information |
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Accession numbers: 1989/064, 1994/076 |
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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. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Processed by |
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Laura Saegert, September 1989 |
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Paul Beck, March 1994 |
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Tony Black, July 2002, May 2003 |
| box |
| 1989/064-5A |
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Minutes,
June 19, 1959 |
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Minutes,
February 29, 1960 |
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Minutes,
March 22, 1960 |
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Minutes,
June 16, 1960 |
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Minutes,
June 20, 1960 |
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Minutes,
May 19, 1961 |
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Minutes,
June 20, 1961 |
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Minutes,
January 24, 1962 |
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Minutes,
May 17, 1962 |
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Minutes,
June 19, 1962 |
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Minutes,
January 24, 1963 |
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Minutes,
May 20, 1963 |
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Minutes,
June 20, 1963 |
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Minutes,
January 27, 1964 |
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Minutes,
June 19, 1964 |
| box |
| 1989/064-5B |
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Minutes,
June 21, 1965 |
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Minutes,
May 20, 1966 |
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Minutes,
May 20, 1968 |
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Final intangible assessments,
1969 |
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[includes copy of annual reports, 1969-1970] |
| box |
| 1994/076-1 |
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Minutes (Volume I),
1962-1964 |
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Minutes (Volume II),
1965-1969 |
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Minutes (Volume III),
1970-1973 |
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| 1994/076-2 |
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Minutes,
1974 |
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Minutes,
1975 |
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Minutes (preliminary),
1976 |
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Minutes (final),
1976 |
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Minutes (preliminary),
1977 |
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Minutes (final),
1977 |
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Minutes (preliminary),
1978 |
| box |
| 1994/076-3 |
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Minutes (final),
1978 |
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Minutes (preliminary),
1979 |
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Minutes (final),
1979 |
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Biennial reports,
1955-1962, 1967-1970,
0.1 cubic ft. |
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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. |
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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). |
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Arrangement |
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These records are arranged chronologically. |
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Preferred Citation |
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(Identify the item), Biennial reports, Records, Texas State Tax
Board. Archives and Information Services Division, Texas State Library and
Archives Commission. |
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Accession Information |
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Accession number: 1989/064 |
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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. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Processed by |
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Laura Saegert, September 1989 |
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Tony Black, July 2002, May 2003 |
| box |
| 1989/064-5B |
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Annual reports: |
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1955 and 1956
[3 printed copies] |
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1957 and 1958
[2 printed copies] |
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1959 and 1960
[2 printed copies] |
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1959 and 1960
[typescript copy] |
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1961 and 1962
[2 copies: 1 printed, 1 typescript] |
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1967 and 1968
[2 printed copies] |
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1969 and 1970 |
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Robert S. Calvert, State Comptroller of Public Accounts
and Ex-Officio Tax Commissioner, State of Texas
Intangible Tax Laws,
undated |
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Reports of railroad companies,
1974-1975,
0.67 cubic ft. |
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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. |
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Arrangement |
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These records are arranged chronologically by year and then
alphabetically by the name of the railroad. |
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Preferred Citation |
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(Identify the item), Reports of railroad companies, Records,
Texas State Tax Board. Archives and Information Services Division, Texas State
Library and Archives Commission. |
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Accession Information |
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Accession number: 1994/076 |
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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. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Processed by |
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Paul Beck, March 1994 |
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Tony Black, July 2002, May 2003 |
| box |
| 1994/076-4 |
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Annual reports of railroads,
1974
[bound volume] |
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Annual reports of railroads,
1975
[bound volume] |
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Statements of intangible value,
1976-1979,
0.33 cubic ft. |
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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." |
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Arrangement |
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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. |
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Preferred Citation |
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(Identify the item), Statements of intangible value, Records,
Texas State Tax Board. Archives and Information Services Division, Texas State
Library and Archives Commission. |
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Accession Information |
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Accession number: 1994/076 |
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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. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Processed by |
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Paul Beck, March 1994 |
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Tony Black, July 2002, May 2003 |
| box |
| 1994/076-4 |
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Statements of intangible value by county for railroads,
toll bridges, and pipelines,
1976-1979
[bound volume] |
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