These records document the receipt of revenue by the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 16 journals, general journals, and daybooks maintained by the Comptroller's office, 1846-1879, 1882-1891. 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. As the comptroller received revenues (mostly from county tax assessor-collectors), each transaction was entered into a journal chronologically, with a brief narrative explanation, making these among the most inclusive of records. Information recorded usually includes the following: date, page number in the corresponding general ledger, description of transaction, and amount. For example: Under October 1865: For amount deposited by Governor A. J. Hamilton as per register of deposit warrants to the credit of the following accounts, viz: (p.) 76 & 78--(Oct.) 13--C. H. Randolph, State Treasurer, for amount in specie found in Treasury vault by commissioners appointed by Gov. Hamilton to investigate condition of the Treasury, and deposited as per D.W. No. 1, viz: in specie--$ 666.15 in State Treasury Warrants (non-interest)--$1023.40 in 10% State Warrants--$ 549.19

The kinds of revenue receipts that are documented by the journals include ad valorem taxes (state and county), poll taxes, occupation taxes, license taxes, income taxes, salary taxes, convention taxes, subsidy taxes, uncollected taxes, back taxes, land sales, property redemptions, insolvent taxpayers, non-resident assessments, errors in assessments, commissions for collecting, patent fees, office fees, advertising fees, preemption fees and claims, government dues, settlements of estates, interest on bonds, sales of currency and specie, sales of bonds, sales of land scrip, sales of public property, penalties, mileage, etc.

There is some overlap among volumes. There are two gaps: January 1880-October 1882, and April 1886-January 1887.

These records document the collection and transfer of revenues by the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 22 general ledgers and subsidiary ledgers maintained by the Texas Comptroller's office, 1836-1889. General and subsidiary ledgers are the principal accounting record of final entry. Transactions which were listed chronologically in the general journals and special journals (the principal accounting records of original entry) were then entered into ledgers under the appropriate accounts to which they were classified. Subsidiary ledgers differ from general ledgers in their specificity, covering a particular kind of account (e.g., licenses, assessors' fees, tax accounts, etc.). Since it is sometimes difficult to distinguish between the two kinds of ledgers, the listing below simply uses the word ledger.

At the head of each page or set of double pages is the designation of the account. Most often this is the name of a county tax assessor-collector (or sheriff, or county treasurer), but occasionally it is a state official (e.g., State Treasurer, Secretary of State, Navy Agent, Purser, etc.), or even a type of account (e.g., Revenue from Land Dues in Promissory Notes, Revenue from Sales of Austin City Lots, Commissions on Returns of Licenses, Returns of Direct Taxes, Attorneys Commissions, Rent of Public Buildings, Cash Accounts Current, etc.). Many of the ledgers contain indexes to the accounts.

Listed on the left side of the page or set of double pages are debits from the account (Dr.), and listed on the right side are credits to the account (Cr.), each listed chronologically. Information provided by the debit side includes date, explanation of the debit, the page number in the corresponding general journal, and amount. Information provided by the credit side includes date, explanation of the credit, and amount. Examples of the explanations for Debit include the following: To sundries, or To cash, or To Commodore E.W. Moore, or To revenue from licenses, or To this amount of assessment for the year 1837 made by L. Watkins Assessor, or To amount of insolvent list for 1848 when allowed by the county court. Examples of the explanations for Credit include the following: By expenditures, or By cash, or By revenue from customs, or By Deposit Warrant No. 372, or By amount received from George W. Miles County Clerk on account of licenses granted by him for year 1839.

The subtotals of debits normally equal the corresponding subtotals of credits, preserving the account balance essential to double-entry bookkeeping. General and subsidiary ledgers thus document in considerable detail the movement of revenue within the fiscal system of state government.

These records 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. Whereas a standard cash book is a kind of accounting ledger, these volumes are actually registers of receipts of revenue, collected directly by the Comptroller's office. The information provided for each transaction includes the following: date received, from whom received, address (town/city and state), office number (not assigned to cash transactions), amount, total daily, character of funds (i.e., cash, check, draft, post office money order (POMO)), and accounts to which funds are applied. The amounts are then entered under the appropriate columns: office fees, sale of abstracts, redemptions, special tax, organized county tax, unorganized county tax, sales in unorganized counties, costs, amount returned. Finally there is a column for remarks. There is a nearly four-year gap from January 22, 1887 to October 24, 1890.

These records 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, including the following: five volumes of deposit warrant stubs for revenues received, 1848-1851, 1859-1861, 1874-1875, and 1881-1883; 96 volumes of deposit warrant stubs for the school fund (designated Form Number 12) recorded by the Comptroller's office on account of the Available School Fund, and occasionally the Permanent School Fund, 1886-1911; and three volumes of special deposit warrant stubs (designated Form Number 68), 1892, 1900-1901, and 1905-1906.

These records 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. The transfer of funds could be prompted, for example, by errors that needed to be corrected or by new Acts of the Legislature. Funds in various accounts might also need to be transferred to or from the General Revenue fund. The Comptroller also wrote the State Treasurer certifying amounts in the State Treasury to the credit of specific accounts or funds such as the Available School Fund or the Pension Fund. Each book contains a name index.

These records 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. Examples of the kinds of statements include the following: statements of interest and sinking fund for a given county, January 1874-February 1891; statement of amounts drawn from the Treasury of the State of Texas on account of asylums (January 1874-August 1891); statement of proportionate amount of assessed value of rolling stock for a given year to each county through which listed railroads run; gross passenger earnings, 1891-1892; statements showing appropriations made for the Governor's Mansion for the years 1864-1870; occupation tax receipts to be printed for 1901; exhibit of the financial condition of the State of Texas on September 1, 1873; tables showing total city bonds registered by comptroller, August 28, 1880-July 1, 1891; statement of salary paid to S. P. West, 1893-1895; annual statements of tax assessor-collectors, 1876-1879; minutes of the State Automatic Tax Board, 1914-1920; etc. Some of these volumes have indexes.

These records 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 the following: 111 bond registers, 1852-1861 and 1870-1994; six indexes to bond registers, 1895-1905; one general bond index, 1870-1931; 12 letterpress volumes of outgoing correspondence concerning bonds, 1891 and 1896-1906; and three fee books of the bond clerk, 1911-1929.

Three of the registers document United States bonds (1852-1861) or State of Texas bonds (1870-1881 and 1933-1943). The remaining registers, and the indexes, document city and/or county and/or district bonds, 1870-1994. The general bond index covers all kinds of bonds, 1870-1931.

These records document the transfer of stock certificates issued by the Republic of Texas. This series consists of five volumes dating 1837-1856. The most comprehensive seems to be a register of certificates of stock transferred between December 1837 and August 1854, which provides the following information: number, name, amount, date, and certification. A sample entry follows: #1 -- Samuel Whiting -- $100 (etc., through #30, total $3000) -- Dec. 2, 1837, Transferred by virtue of power of attorney (no. 1 filed this day) from Saml. Whiting to A.E.C. Johnson, certificates of stock Nos. 1-30 inclusive, in amount $3000; Houston, Mar. 10, 1838, Transferred this day to Joel Lee, certificates nos. 1, 4, 3, 5, 22, 23, 25, and 27, amount $800, (signed) A.E.C. Johnson.)

The last half of this volume is in ledger form (double-entry), covering the same stocks, e.g.: Dr. Samuel Whiting Cr. Dec. 2, 1837: To amt. transferred-- By amt. funded-- 1--$3000 1--$3000

The other register of stock certificates covers only those issued for the redemption of scrip, by Act of Congress of February 5, 1840 (bearing interest of 10%). Information provided in this register (which dates April 1840-February 1841) includes: name, approval date, date of certificate, number and letter, amount, and total.

There is one daybook or blotter, which contains the texts of certifications of stock transfer, April 1838-January 1856. E.g.: Apr. 4, 1838: I have this day transferred to McKinney & Williams, agents of A.R. Williams, certificate of stock No. 3891, amounting to $500; certificate issued 5011; (signature). As with most blotters, it was probably used as a workbook to compile the first register listed above.

There is a memorandum of stock certificates transferred by the Stock Commissioner and Comptroller (January 1838-April 1839), also titled transfers of funded debt, which gives the following information: by whom transferred, to whom transferred, date of transfer, date of certificate, number of certificates, amount of certificates (number and denomination), and total amount.

Finally, there is another memorandum, of drafts presented for funding, also titled audited paper funded prior to March 1839, which gives the following information: name, amount of draft, cash and discount, total amount, and remarks.