Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office General Revenue Volumes at the Texas State Archives, 1836-1994



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office general revenue volumes
Dates: 1836-1994
Abstract: 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. These records document the receipt of revenue by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of documents include journals, daybooks, general and subsidiary ledgers, cash books, deposit warrant stubs, letters of transfer, fiscal and financial statements, correspondence, bond registers and indexes, etc., dating 1836-1994. They total 292 volumes.
Quantity: 77.73 cubic ft. (292 volumes)
Language: These materials are written predominately in English with scattered Spanish throughout.
Repository: Texas State Archives

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 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. These records document the receipt of revenue by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of documents include journals, daybooks, general and subsidiary ledgers, cash books, deposit warrant stubs, letters of transfer, fiscal and financial statements, correspondence, bond registers and indexes, etc., dating 1836-1994. They total 292 volumes. This includes the following: 154 volumes concerning the general collection, deposit, or transfer of revenues, 1836-1921 (journals, general and subsidiary ledgers, cash books, deposit warrant stubs, transfer books, and miscellaneous statements); and 138 volumes containing records of revenue bonds, 1852-1994, and of stock certificates, 1837-1856.

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.

This finding aid describes eight series of records from the Texas Comptroller's Office. If you are reading this electronically, click here for an introduction to the Texas Comptroller's Office records. If you are reading this in paper, the introduction is at the beginning of the first binder labeled Comptroller.


 

Organization of the Records

These records have been organized by State Archives staff into eight series, and eight subseries.
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)
  1. Deposit warrant stubs (general), 1848-1851, 1859-1861, 1874-1875, 1881-1883, 0.26 cubic ft. (5 volumes)
  2. Deposit warrant stubs, School Fund (Form 12), 1886-1895, 1897-1906, 1908-1911, 7.2 cubic ft. (96 volumes)
  3. Special deposit warrant stubs (Form 68), 1892, 1900-1901, 1905-1906, 0.19 cubic ft. (3 volumes)
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)
  • United States bond register, 1852-1861, 0.2 cubic ft. (one volume)
  • State of Texas bond registers and indexes, 1870-1931, 1933-1943, bulk 1870-1881, 1933-1943, 1.66 cubic ft. (4 volumes)
  • County, city, and district bond registers and indexes, 1870-1994, 52.78 cubic ft. (115 volumes)
  • Bond correspondence, 1891, 1896-1906, 1.49 cubic ft. (12 volumes)
  • Fee books of Bond Clerk, 1911-1929, 0.18 cubic ft. (3 volumes)
Records of stock certificates, 1837-1856, 0.58 cubic ft. (5 volumes)

Restrictions

Restrictions on Access

None.

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.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Business tax--Texas.
Finance, Public--Texas.
Finance, Public--Texas--Accounting.
Municipal bonds--Texas.
Property tax--Texas.
Revenue--Texas.
Tax administration and procedure--Texas.
Tax assessment--Texas.
Tax collection--Texas.
Taxation--Texas.
Transfer payments--Texas.
Document Types:
Correspondence--Texas--Bonds--1891, 1896-1906.
Daybooks--Texas--Public finance--1846-1879, 1882-1891.
Financial statements--Texas--Public finance--1857-1920.
Journals--Texas--Revenue--1846-1879, 1882-1891.
Ledgers--Texas--Public finance--1836-1889.
Letterpress copybooks--Texas--Public finance--1857-1921.
Letterpress copybooks--Texas--Transfer payments--1883-1921.
Registers--Texas--Revenue--1852-1861, 1870-1994.
Warrants--Texas--Revenue--1848-1851, 1859-1861, 1874-1875, 1881-1883, 1886-1895, 1897-1906, 1908-1911.
Functions:
Administering property tax.
Administering public finance.
Administering tax collection.
Administering taxation.
Administering revenue.

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
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.

Administrative Information

Preferred Citation

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

Accession Information

Accession numbers: 1961/046, 1970/145, 1978/048, 1983/063, 1984/114, 1986/107, 2005/098, and unknown others

These records were transferred to the Texas State Archives by the Office of the Comptroller of Public Accounts on September 6, 1962; August 26, 1970; December 10, 1982; April 18, 1984; March 15, 1986; and February 8, 2005; and on unknown other dates.

Processing Information

Lisa Hendricks, September 1995

Tony Black, May 1994, December 1994, February 1995, April 1995, May 1995, June 1995, July 1995, September 1995

Other Formats for the Records

Bond registers and index, 1870-1976, have been microfilmed (12 reels). Since 1994, the Comptroller's Office maintains bond registers electronically only.


Detailed Description of the Records

 

Journals, 1846-1879, 1882-1891,
4.23 cubic ft. (16 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Journals, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1961/046, and unknown others
An unknown number of journals (also called "deposit records") were apparently transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on September 6, 1962. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, December 1994, February 1995, April 1995, July 1995
Volume
304-2158 Journal, Book 1, September 1846-January 1856
(the corresponding ledger is Volume 304-2178)
Volume
304-2159 Journal, (A), February 1856-August 1862
(the corresponding ledger is Volume 304-2187)
Volume
304-2160 Journal, September 1862-November 1869
(the corresponding ledger is Volume 304-2187)
Volume
304-2161 Journal, C, October 1865-October 1873
(the corresponding ledger is Volume 304-2189)
Volume
304-2162 Daybook, January 1847-March 1853
Volume
304-2163 Journal, March 1853-November 1858
Volume
304-2164 Journal, November 1858-June 1865
Volume
304-2165 Journal, March 1863-March 1865
(military)
Volume
304-2166 Journal, October 1865-January 1874
Volume
304-2167 Journal, September 1871-December 1873
Volume
304-2168 Journal, January 1874-December 1879
Volume
304-2192 Journal (pp. 3-10), January 1874
Volume
304-2169 Journal, G, January 1882-March 1886
Volume
304-2170 Daybook, November 1882-August 1885
Volume
304-2972 Deposit register, 1884-1886
Volume
304-2171 Daybook (Deposit register), February 1887-December 1888
Volume
304-2172 Journal (Deposit Cash Book), January 1889-August 1891



 

General and subsidiary ledgers, 1836-1889,
5.97 cubic ft. (22 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff by chronological periods of from one to twenty years. Within each ledger arrangement by the creator is by account, and within each account by date.
Preferred Citation
(Identify the item), General and subsidiary ledgers, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1961/046 and unknown others
The direct taxes ledger (1837) was apparently transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on September 6, 1962. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, December 1994
Volume
304-2173 Ledger, 1836-1846, bulk 1836, 1842-1846
Volume
304-2174 Ledger: Direct Tax, 1837-1838
and Land Dues, 1838-1839
Volume
304-2175 Ledger: Licenses, 1838-1839
Volume
304-2176 Ledger: 2nd Auditor's Office, 1840-1841
Volume
304-2982 Ledger: Customs Collectors, 1842-1846
Volume
304-2177 Ledger, 1842-1858
Volume
304-2178 Ledger: Number 1, 1847-1856
(the corresponding journal is Volume 304-2158)
Volume
304-2179 Ledger: Accounts Current, 1846-1868
Volume
304-2180 Ledger: Assessors fees, 1851-1870
Volume
304-2181 Ledger: Tax Accounts, 1853-1858
Volume
304-2182 Ledger: Tax Accounts, 1855-1867
Volume
304-2183 Ledger: Tax Accounts, 1858-1865
Volume
304-2184 Ledger: Requisitions, 1861-1889
Volume
304-2185 Ledger: Lunatic Asylum Accounts, 1867-1868
Volume
304-2186 Ledger, 1867, 1874
Volume
304-2187 Ledger A: 1856-1866
(the corresponding journals are Volumes 304-2159 and 304-2160)
Volume
304-2188 Ledger B: Accounts in Suit, 1867-1882
Volume
304-2189 Ledger C: 1865-1873
(the corresponding journal is Volume 304-2161)
Volume
304-2190 Ledger E: 1874-1879
[with loose index]
Volume
304-2191 Ledger, 1870-1876,
and University Funds, 1879-1882
Volume
304-2192 Ledger, 1876-1881
Volume
304-2193 Ledger, 1881-1882



 

Cash books, 1884-1887, 1890-1902,
1.81 cubic ft. (3 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological.
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
Treasurer's Office, Deposit registers (numbers 1-8), 1840-1891, 3.31 cubic ft. (8 volumes) (There is no finding aid available for this unprocessed collection. Call numbers are 2-7/909 (vol. 1, 1840-1858); 2-7/953 (vol. 2, 1840-1845); 2-7/932 (vol. 3, 1854-1872); 2-7/1131 (vol. 4, 1872-1873); 2-7/1127 (vol. 5, 1873-1874); 2-7/985 (vol. 6, 1879-1883); 2-7/1128 (vol. 7, 1883-1887); 2-7/1003 (vol. 8, 1887-1891).)
Treasurer's Office, Cash books (numbers 5-19), 1866-1890, 7.3 cubic ft. (14 volumes) (There is no finding aid available for this unprocessed collection. Call numbers are 4-20/536 (vol. (5), 1866-1872); 2-7/1014 (vol. 6, 1872-1874); 2-7/1012 (vol. (7), 1874-1876); 4-20/538 (vol. (8 or 9?), 1876-1878); 2-7/1017 (vol. 10, 1878-1879); 2-1/664 (vol. 11, 1879-1880); 2-7/1013 (vol. 12, 1880-1882); 2-7/1101 (vol. (13), 1882-1883); 2-7/1100 (vol. 14, 1884-1885); 2-7/1015 (vol. 15, 1885-1886); 4-20/537 (vol. 16, 1886-1887); 4-20/535 (vol. 17, 1887-1888); 2-7/1098 (vol. 18, 1888-1889); 2-7/1066 (vol. (19), 1889-1890).)
Preferred Citation
(Identify the item), Cash books, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession number: 1961/046
An unknown number of cash books were apparently transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on September 6, 1962.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, December 1994
Volume
304-2194 Cash Book, January 3, 1884-January 21, 1887
Volume
304-2195 Cash Book, October 25, 1890-August 30, 1895
Volume
304-2196 Cash Book, September 3, 1895-January 31, 1902



 

Deposit warrant stubs, 1848-1851, 1859-1861, 1874-1875, 1881-1883, 1886-1895, 1897-1906, 1908-1911,
7.65 cubic ft. (104 volumes)

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.
Historical Sketch
When money was ready to be deposited into the Texas State Treasury, the Comptroller prepared a Deposit Warrant to document the transaction. These deposit warrants were bound in a book of forms; when the original warrant, duplicate warrant, and (in later years) triplicate warrant were all filled in and torn off, a stub remained as the official record.
Organization
These records have been organized by State Archives staff into three subseries:
Deposit warrant stubs (general), 1848-1851, 1859-1861, 1874-1875, 1881-1883, 0.26 cubic ft. (5 volumes)
Deposit warrant stubs, School Fund (Form 12), 1886-1895, 1897-1906, 1908-1911, 7.2 cubic ft. (96 volumes)
Special deposit warrant stubs (Form 68), 1892, 1900-1901, 1905-1906, 0.19 cubic ft. (3 volumes)
Preferred Citation
(Identify the item and cite the subseries), Deposit warrant stubs, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, September 1995
Deposit warrant stubs (general), 1848-1851, 1859-1861, 1874-1875, 1881-1883,
0.26 cubic ft. (5 volumes)
These records document the deposit of general warrants for revenues received by the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of five volumes containing the stubs of deposit warrants issued by the Texas Comptroller's office for revenues received, 1848-1851, 1859-1861, 1874-1875, and 1881-1883. Each warrant stub contains the following information: warrant number, amount, name and elected position of depositor, explanation, and date of deposit. The depositors included county tax assessor-collectors, sheriffs and ex-sheriffs; and state officials such as Treasurer, Secretary of State, Board of Education, etc. Examples of the explanations of the deposits include the following: "County tax 1858," or "Purchase of land scrip," or "Preemption fees," or "Office fees," or "Interest on railroad bonds to (date)," or "University land sales," or "Out county taxes." Between 1874 and 1883, the amounts are broken down by U.S. currency and specie.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological, as well as numerical by deposit warrant number, which normally started over with #1 at the beginning of each fiscal year (September 1).
Preferred Citation
(Identify the item), Deposit warrant stubs (general), Deposit warrant stubs, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Deposit warrants stubs (general)
Volume
304-2990 1848-1851
Volume
304-2917 (#1-232) September 2, 1859-July 6, 1860
Volume
304-2918 (#1499-1734) March 9, 1860-August 19, 1861
Volume
304-2919 (#97-123, #1-235) May 26, 1874-July 3, 1875
Volume
304-2920 (#1-154, #1-139) September 9, 1881-August 31, 1883
Deposit warrant stubs, School Fund (Form 12), 1886-1895, 1897-1906, 1908-1911,
7.2 cubic ft. (96 volumes)
These records document the deposit of warrants on the School Fund by the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 96 volumes, containing the stubs of deposit warrants (designated Form Number 12) recorded by the Texas Comptroller's office on account of the School Fund (mostly the Available School Fund, and occasionally the Permanent School Fund), dating 1886-1895, 1897-1906, and 1908-1911. As deposit warrants, these represented sums deposited into the State Treasury by local authorities, rather than sums withdrawn from the State Treasury by local authorities. The stub remained when the original warrant, duplicate warrant, and triplicate warrant were all filled in and torn off. The wording of the warrants was that "the Treasurer of the State of Texas will receive from _____ by _____ the sum of _____ dollars, and credit to the account of _____ School Fund _____. Comptroller's Office."
Each stub includes the following information: warrant number, amount, by whom deposited, on account of which school fund, further comments, and date. The depositors were usually county tax collectors or the Board of Education. Normally the comments contained the details required to identify the deposit: e.g. "interest due April 10, 1893 on Red River County bonds;" or "sinking fund due April 10, 1893 on Hidalgo County bonds;"; "lease of lands, March 1901;" or "purchase Carson County courthouse and jail bonds #1-30; premium paid $375;" or "1/4 occupation tax for 1904--sundry telephone companies;" or "Coupon #1--Arlington $1800--Glenwood $1300--Special Warrant #1501;" or "February 1, 1910--City Marlin 4% water works extension bonds."
There are a number of gaps, representing approximately 30 missing volumes; the most significant of these gaps are July 6, 1895-November 8, 1897, and July 6, 1906-March 11, 1908.
Historical Sketch
On August 19, 1876, the 15th Texas Legislature (Regular Session) approved an Act to establish and maintain a system of public free schools for the State of Texas. This law was revised by the 18th Texas Legislature (Special Session) on February 4, 1884, and by the 23rd Texas Legislature (Regular Session) on May 20, 1893.
Among other things, the 1876 law created a State Board of Education composed of the Governor, Secretary of State, and Comptroller, with the elected State Superintendent of Public Instruction acting as ex officio secretary of the board beginning in 1884. The main function of the Board of Education was to distribute the public school funds, consisting of the Permanent School Fund and the Available School Fund.
The Permanent School Fund was defined in 1884 as consisting of the following:
  • the principal of all school bonds; and
  • the principal arising from the sale of lands set apart to the Permanent School Fund.
The Available School Fund was defined in 1884 as consisting of the following:
  • one fourth of all occupation taxes;
  • all of the one dollar poll tax;
  • the interest arising from any bonds or funds belonging to the Permanent School Fund;
  • the interest derivable from the proceeds of sale of land set apart for the Permanent School Fund;
  • all monies arising from the lease of school lands;
  • a state ad valorem tax, not to exceed 20 cents on $100 valuation of property; and
  • one percent of the full value of what is known, held and controlled by the State of Texas as the Permanent School Fund, transferred annually to the credit of the Available School Fund (this last added in 1892).
The State Board of Education made an annual apportionment of the Available School Fund among the counties, and to the cities and towns constituting separate school districts, according to the scholastic population of each.
The Comptroller was given the following duties concerning the school fund:
  • to keep a separate account of the Available School Fund arising from every source;
  • to draw a warrant upon the State Treasurer in favor of any county or city treasurer for the amount of the Available School Fund due the county, city, or town, upon the presentation of a coupon, properly filled out and receipted by the local treasurer;
  • to advise each county treasurer of the amount which the county tax collector is authorized to pay on Coupon Number 1 to the said county treasurer, for the Available School Fund for the ensuing school year;
  • to report to each new legislature an estimate of the amount of the Available School Fund to be received for the next two years.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological, as well as numerical by deposit warrant number, which always started over with #1 at the beginning of each fiscal year (September 1).
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
Treasurer's Office, Miscellaneous bond registers, Permanent School Fund, volumes 1-10, 1879-1931 (There is no finding aid available for this unprocessed collection. Call numbers are Volumes 4-20/548 thru 557.)
Preferred Citation
(Identify the item), Deposit warrant stubs for School Fund (Form 12), Deposit warrant stubs, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2821 (#441-805) March 26-May 7, 1886
Volume
304-2822 (#806-1016, #1-78) May 7-November 27, 1886
Volume
304-2823 (#79-373) November 27, 1886-March 31, 1887
Volume
304-2824 (#374-674) April 1-May 4, 1887
Volume
304-2825 (#675-971) May 4-June 6, 1887
Volume
304-2826 (#972-1266) June 6-August 5, 1887
Volume
304-2827 (#1268-1388, #1174) August 5-November 5, 1887
Volume
304-2828 (#176-475) November 5, 1887-January 17, 1888
Volume
304-2829 (#476-777) January 17-April 5, 1888
Volume
304-2830 (#776-1062) April 5-May 18, 1888
Volume
304-2831 (#1064-1275, #1-78) May 18-November 12, 1888
Volume
304-2832 (#379-673) January 23-April 5, 1889
Volume
304-2833 (#674-958) April 5-July 31, 1889
Volume
304-2834 (#959-1018, #1-232) August 1, 1889-January 4, 1890
Volume
304-2835 (#233-526) January 4-March 12, 1890
Volume
304-2836 (#527-826) March 12-July 7, 1890
Volume
304-2837 (#164-412) December 2, 1890-February 16, 1891
Volume
304-2838 (#414-660) February 17-April 11, 1891
Volume
304-2839 (#661-907) April 11-June 25, 1891
Volume
304-2840 (#111-364) November 5, 1891-January 13, 1892
Volume
304-2841 (#365-586) January 13-March 30, 1892
Volume
304-2842 (#587-839) March 30-May 9, 1892
Volume
304-2843 (#1085-1089, #1-239) August 30, 1892-January 6, 1893
Volume
304-2844 (#240-487) January 6-February 27, 1893
Volume
304-2845 (#488-729) February 27-April 11, 1893
Volume
304-2846 (#730-977) April 11-May 17, 1893
Volume
304-2847 (#978-1179, #1-30) May 17-September 30, 1893
Volume
304-2848 (#31-273) September 30, 1893-January 6, 1894
Volume
304-2849 (#274-527) January 6-February 28, 1894
Volume
304-2850 (#774-1022) April 12-May 22, 1894
Volume
304-2851 (#1023-1185) May 22-August 31, 1894
Volume
304-2852 (#256-504) January 12-March 15, 1895
Volume
304-2853 (#759-1016) April 19-July 5, 1895
Volume
304-2854 (#89-297) November 9, 1897-January 11, 1898
Volume
304-2855 (#489-680) February 18-March 18, 1898
Volume
304-2856 (#907-1099) April 22-August 31, 1898
Volume
304-2857 (#1-204) September 1, 1898-January 9, 1899
Volume
304-2858 (#578-778) February 28-April 11, 1899
Volume
304-2859 (#780-975) April 11-July 24, 1899
Volume
304-2860 (#977-1028, #1-142) July 25-December 13, 1899
Volume
304-2861 (#554-752) February 23-April 11, 1900
Volume
304-2862 (#753-953) April 11-July 14, 1900
Volume
304-2863 (#954-1009, #1-144) July 16-December 6, 1900
Volume
304-2864 (#145-243) December 8, 1900-January 15, 1901
Volume
304-2865 (#244-442) January 17-February 12, 1901
Volume
304-2866 (#443-640) February 13-March 20, 1901
Volume
304-2867 (#641-885) March 20-April 30, 1901
Volume
304-2868 (#886-1026, #1-3) May 1-September 4, 1901
Volume
304-2869 (#401-600) February 11-24, 1902
Volume
304-2870 (#601-799) February 24-April 9, 1902
Volume
304-2871 (#201-399) December 31, 1902-February 14, 1903
Volume
304-2872 (#400-597) February 14-March 3, 1903
Volume
304-2873 (#598-795) March 3-April 8, 1903
Volume
304-2874 (#797-998) April 8-May 27, 1903
Volume
304-2875 (#999-1099) May 27-August 31, 1903
Volume
304-2876 (#1-198) September 1, 1903-January 13, 1904
Volume
304-2877 (#199-398) January 13-February 11, 1904
Volume
304-2878 (#399-597) February 11-29, 1904
Volume
304-2879 (#598-794) February 29-April 9, 1904
Volume
304-2880 (#795-991) April 9-May 18, 1904
Volume
304-2881 (#992-1121, #1-68) May 18-November 21, 1904
Volume
304-2882 (#69-271) November 21, 1904-January 21, 1905
Volume
304-2883 (#272-467) January 21-February 20, 1905
Volume
304-2884 (#468-666) February 20-27, 1905
Volume
304-2885 (#667-862) February 27-April 7, 1905
Volume
304-2886 (#863-1059) April 7-28, 1905
Volume
304-2887 (#1060-1249) April 28-August 19, 1905
Volume
304-2888 (#1250-1273, #1-171) August 21-November 10, 1905
Volume
304-2889 (#172-366) November 10, 1905-January 4, 1906
Volume
304-2890 (#367-566) January 4-February 9, 1906
Volume
304-2891 (#567-765) February 9-23, 1906
Volume
304-2892 (#766-965) February 23-April 3, 1906
Volume
304-2893 (#966-1164) April 3-14, 1906
Volume
304-2894 (#1165-1359) April 16-July 5, 1906
Volume
304-2895 (#774-972) March 12-April 8, 1908
Volume
304-2896 (#973-1171) April 8-27, 1908
Volume
304-2897 (#1372-1428, #1-142) July 30-November 2, 1908
Volume
304-2898 (#143-341) November 4, 1908-January 18, 1909
Volume
304-2899 (#342-538) January 18-February 16, 1909
Volume
304-2900 (#539-738) February 16-March 11, 1909
Volume
304-2901 (#739-930) March 11-April 8, 1909
Volume
304-2902 (#931-1130) April 8-20, 1909
Volume
304-2903 (#1131-1315) April 20-June 5, 1909
Volume
304-2904 (#1316-1515) June 5-August 26, 1909
Volume
304-2905 (#1516-1526, #1-188) August 26-November 19, 1909
Volume
304-2906 (#189-386) November 20, 1909-March 3, 1910
Volume
304-2907 (#387-582) March 3-April 9, 1910
Volume
304-2908 (#583-783) April 9-25, 1910
Volume
304-2909 (#784-976) April 25-June 11, 1910
Volume
304-2910 (#977-1130, #1-46) June 11-September 7, 1910
Volume
304-2911 (#47-246) September 7-December 31, 1910
Volume
304-2912 (#247-444) December 31, 1910-March 22, 1911
Volume
304-2913 (#445-643) March 22-April 11, 1911
Volume
304-2914 (#644-844) April 11-26, 1911
Volume
304-2915 (#845-1046) April 28-June 28, 1911
Volume
304-2916 (#1047-1196) June 28-August 31, 1911
Special deposit warrant stubs (Form 68), 1892, 1900-1901, 1905-1906,
0.19 cubic ft. (3 volumes)
These records document the deposit of special warrants for revenues received by the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of three volumes containing the stubs of deposit warrants (designated Form Number 68) issued by the Texas Comptroller's office for special deposits, 1892, 1900-1901, and 1905-1906. The stubs contain the following information: warrant number, amount, by whom deposited (name and elected or appointed office), on what account, and date. Form Number 68 was used mainly for deposits by state officials (e.g., Board of Education, Treasurer, Comptroller, Secretary of State, Superintendent of Public Grounds and Buildings, Assistant Superintendent of the Reformatory, Chairman of the Finance Committee, etc.), although occasionally a county official appears (e.g., sheriffs). The accounts into which these monies were deposited included, for example: Available University Fund, Available A&M College Fund, Available Orphan Asylum Fund, Permanent University Fund, Lunatic Asylum Fund, Land Sales Act of 1887, Unorganized County Tax Fund, Interest and Sinking Fund (Sherman City--Texas & Pacific Railroad Bonds), etc.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological, as well as numerical by deposit warrant number, which always started over with #1 at the beginning of each fiscal year (September 1).
Preferred Citation
(Identify the item), Special deposit warrant stubs (Form 68), Deposit warrant stubs, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2921 (#307-358, #1-12) July 12-September 15, 1892
Volume
304-2922 (#120-249, #1-97) February 5, 1900-January 31, 1901
Volume
304-2923 (#26-158, #1-66) November 30, 1904-January 29, 1906



 

Transfer books, 1883-1921,
0.34 cubic ft. (3 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Transfer books, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
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.
Processed by
Lisa Hendricks, September 1995
Volume
304-1440 Transfer book, February 1, 1883 - May 31, 1893
Volume
304-1441 Transfer book, January 15, 1894 - August 31, 1918
Volume
304-1442 Transfer book, September 30, 1918 - January 31, 1921



 

Miscellaneous statements, 1857-1920,
0.84 cubic ft. (8 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically.
Preferred Citation
(Identify the item), Miscellaneous statements, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
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.
Processed by
Tony Black, July 1995
Miscellaneous statements
Volume
304-1915 April 2, 1857-October 26, 1880
Volume
304-1916 about 1864-about 1901
Volume
304-1917 September 1, 1869-September 1, 1873
Volume
304-1918 April 5, 1872-January 8, 1881
Volume
304-1919 June 4, 1886-December 30, 1898
Volume
304-1920 August 3-31, 1887
Volume
304-1921 April 29, 1892-March 15, 1895
Volume
304-1922 April 18, 1900-July 19, 1920



 

Records of the Bond Department, 1852-1861, 1870-1994, bulk 1870-1994,
56.31 cubic ft. (133 volumes)

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.
Historical Sketch
Governments at all levels issue bonds as one of the primary methods of financing their activities. One of the major duties of the Office of the Comptroller is to register, seal, and sign all bonds issued by the State of Texas or by any of its political subdivisions (counties, cities, school districts, water districts, etc.). The majority since 1870 have been local bonds, issued for specific purposes: waterworks, sewer, drainage, school, school house, fire station, hospital, jail, cemetery, wharf, bridge, paving/road/street improvements, park and playground, refunding, etc.
Organization
These records have been organized by State Archives staff into five subseries:
United States bond register, 1852-1861, 0.2 cubic ft. (one volume)
State of Texas bond registers and indexes, 1870-1931, 1933-1943, bulk 1870-1881, 1933-1943, 1.66 cubic ft. (4 volumes)
County, city, and district bond registers and indexes, 1870-1994, 52.78 cubic ft. (115 volumes)
Bond correspondence, 1891, 1896-1906, 1.49 cubic ft. (12 volumes)
Fee books of Bond Clerk, 1911-1929, 0.18 cubic ft. (3 volumes)
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 Treasurer's Office, State bond registers, 1861-1864, 1873-1879, 0.42 cubic ft. (xxxx volumes) (There is no finding aid available for these unprocessed records. Call numbers are Volume 2-7/1119 for 1861-1864, and Volume 2-7/1124 for 1873-1879 (Act of May 30, 1873).)
Texas State Board of Control, Records, 1854, 1885-1890, 1909-1979, undated, 103.47 cubic ft. (especially Relief Commission Division, 1933-1935, undated, 7.52 cubic ft.)
Preferred Citation
(Identify the item and cite the subseries), Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1961/046, 1970/145, 1978/048, 1983/063, 1984/114, 1986/107, 2005/098
The first 31 of the bond registers, the four county bond register indexes, and the general bond index were transferred to the Texas State Archives by the Bond Division of the Comptroller's office on August 26, 1970. The remaining 77 bond registers were transferred to the Texas State Archives by the Miscellaneous Tax Division of the Comptroller's office on December 10, 1982; April 18, 1984; and March 15, 1986; and by the Cash and Securities Management section of Treasury Operations Division of the Comptroller's office on February 8, 2005. In addition, 12 reels of microfilmed bond registers, 1897-1976 (including the general bond index) were transferred via the Records Management Division of the Texas State Library on December 12, 1977.
Most of the bond correspondence apparently was transferred by the Comptroller to the State Archives Division (via the Records Management Division of the Texas State Library) on September 6, 1962.
Restrictions on Access
None.
Restrictions on Use
None.
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.
Processed by
Tony Black, May 1994, June 1995
United States bond register, 1852-1861,
0.2 cubic ft. (one volume)
One of the Texas Comptroller bond registers provides documentation of U.S. bonds, 1852-1861. This is a register of 5 percent United States Bonds paid out by Treasurer James H. Raymond between February 26, 1852 and July 27, 1861. Information provided in this register includes: date of payment (or date of issue beginning February 1858), amount of bond, amount of interest, amount of premium, number of bond, receipt signatures, and remarks. The bonds are listed in numerical order. These bonds were received by the state treasurer from the U.S. government under provisions of the Act of Congress known as the "Boundary Act," passed September 9, 1850.
Arrangement
These records are arranged by the creator numerically by bond number.
Preferred Citation
(Identify the item), United States bond register, Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2223 Register of 5 percent U.S. bonds, 1852-1861
State of Texas bond registers and indexes, 1870-1931, 1933-1943, bulk 1870-1881, 1933-1943,
1.66 cubic ft. (3 volumes)
Three of the Texas Comptroller bond registers document State of Texas bonds, 1870-1881, and 1933-1943.
One volume is a register of state bonds, 1879-1880, specifically 5 percent $1000 gold bonds issued under an Act approved April 21, 1879, "for the purpose of retiring the outstanding bonds of the state." Information provided in this register includes: number of bond, amount of bond, series, letter, and (after page 301) date of sale and to whom sold.
State bonds are also registered, along with county and city bonds, in Volume 1A (1870-1881).
The general bond index covers state, county, city, and district bonds, 1870-1931.
Finally, one post binder contains a register of Texas Relief Bonds issued between 1933 and 1939, and paid up to 1943. Information provided in this Relief Bond register includes the following: interest rate, months and days payable, inclusive bond numbers, denominations, and coupon numbers; date of issue, and number, volume, and page in Comptroller's registers; bond number, amount of bond, date bond matures, sale warrant date, and bond paid warrant date; and (for each coupon numbered 1 thru 20) warrant number and date of coupon. The register is arranged into five sections covering four series (1st issued October 15, 1933; 2nd issued March 1, 1934; 3rd issued October 15, 1934; 4th issued April 1, 1935; and 1st series refunded April 15, 1939).
Historical Sketch
During the depths of the Great Depression, Texas voters authorized the Legislature to issue $5,500,000 of Texas Relief Bonds for the relief of thousands of unemployed and destitute Texans; this was done by the 43rd Texas Legislature (1st Called Session), on October 16, 1933, at which time the legislature also created the three-member Texas Bond Commission (composed of the Comptroller, Treasurer, and Attorney General), and the nine-member Texas Relief Commission (succeeding the Texas Rehabilitation and Relief Commission).
Arrangement
These volumes have been arranged by State Archives staff by type of bond register/index. Within each volume arrangement by the creator is chronological.
Preferred Citation
(Identify the item), State of Texas bond registers and indexes, Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
State of Texas bond registers and indexes
Volume
304-2225 Bond register, Volume 1A, 1870-1881
(includes state bonds)
Volume
304-2224 State bond register (Act of April 21, 1879), 1879-1880
Volume
304-2227 General bond index to Volumes 1-34, 1870-1931
(for state, county, city, and district bonds)
Volume
304-2928 Register of Texas Relief Bonds issued, 1933-1943
County, city, and district bond registers and indexes, 1870-1994,
52.78 cubic ft. (115 volumes)
These records document the registration of city, county, and district revenue bonds by the Texas Comptroller's office. This subseries consists of 108 registers and 7 indexes created by the Texas Comptroller's office, which document city and/or county and/or district bonds, 1870-1994.
Eleven of the bond registers (1893-1914) are strictly for county bonds, and twelve (1886-1914) are strictly for city bonds. School district bonds are usually found with city bonds. City, county, and district bonds are registered together in the remaining registers, including Volume 1A (1870-1881, along with state bonds), Volume 1 (1875-1886), Volume 12 (1908-1909), and Volumes 16 thru 97 (1914-1994).
Each register between 1870 and 1909 contains complete documentation of each bond issue, including the full texts of certifications, ordinances, orders, minutes of commissioners' courts, attorney general approvals, lists of bonded indebtedness, correspondence, etc.
Volumes 1 and 1A (covering 1870-1886) also provide lists of individual bonds, giving specific information including the date of the bond, the number of the bond, the number of coupons attached, the amount of the bond, sometimes to whom issued, and sometimes how disposed of.
Beginning October 1909, the bond registers consisted of pre-printed forms only, with no additional documents. Basic information given on the forms includes: registration number, issuing authority, type of bond, percentage of interest, date of issue, when due, denomination, aggregate total, when interest was payable, where principal and interest was payable, by whom executed, by whom countersigned, by whom registered, date approved by the Attorney General, and date registered by the Comptroller. Beginning October 1912, there is added a list of individual bonds by number and date of payment. Later notations include cancellation of bonds, registration of one issue of bonds in lieu of another issue, purchase of schoolhouse bonds by the State Board of Education, etc.
Almost every register contains an index; for the six that do not, there are separately bound indexes: two for city bond registers (1896, 1899-1905), and four for county bond registers (1895-1900). Early indexes contain simply the city or county and the page number; by 1914 (if not earlier) the indexes include registration number, name of governmental entity, kind of bond, and page number.
Additionally, for Volumes 1-34 (1870-1931) there is one General Bond Index, which gives bond number, name of city/county/district, kind of bond, volume, and page.
Historical Sketch
In 1910, the 31st Texas Legislature, 3rd Called Session (House Bill 13) specified the information to be included in bond registers, removing the requirement for incorporating the full texts of all documents. Consequently, beginning October 1909, the bond registers consisted of pre-printed forms only, with no additional documents. Basic information given on the forms includes: registration number, issuing authority, type of bond, percentage of interest, date of issue, when due, denomination, aggregate total, when interest was payable, where principal and interest was payable, by whom executed, by whom countersigned, by whom registered, date approved by the Attorney General, and date registered by the Comptroller. Beginning October 1912, there is added a list of individual bonds by number and date of payment. Later notations include cancellation of bonds, registration of one issue of bonds in lieu of another issue, purchase of schoolhouse bonds by the State Board of Education, etc.
Arrangement
These volumes have been arranged by State Archives staff by type of bond. Within each volume arrangement by the creator is chronological.
Preferred Citation
(Identify the item), County, city, and district bond registers and indexes, Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Bond registers, 1870-1886
Volume
304-2225 Volume 1A, 1870-1881
Volume
304-2226 Volume 1, 1875-1886
County bond registers, 1893-1914
Volume
304-2228 Volume 1B, September 1893-August 1895
Volume
304-2229 Volume 2, August 1895-August 1897
(index = 304-2230)
Volume
304-2231 Volume 3B, August 1897-March 1899
(index = 304-2232)
Volume
304-2233 Volume 4, March 1899-February 1900
(index = 304-2234)
Volume
304-2235 Volume 5, February 1900-May 1903
(index = 304-2236)
Volume
304-2237 Volume 6A, October 1900-August 1902
Volume
304-2238 Volume 7A, August 1902-August 1917
Volume
304-2239 Volume 8A, September 1905-June 1909
Volume
304-2240 Volume 9, July-September 1909
Volume
304-2241 Volume 10A, October 1909-September 1912
Volume
304-2242 Volume 11A, October 1912-January 1914
City bond registers, 1886-1914
Volume
304-2243 Volume 3, February 1886-March 1892
Volume
304-2244 Volume 3A, May 1892-September 1893
Volume
304-2245 Volume 2A, January 1894-February 1896
Volume
304-2246 Volume 6, February 1896-February 1899
(index = 304-2247)
Volume
304-2248 Volume 8, January 1899-February 1904
(index = 304-2249)
Volume
304-2250 Volume 7, February 1899-October 1900
Volume
304-2251 Volume 9A, August 1903-August 1905
(index = 304-2249)
Volume
304-2252 Volume 10, September 1905-April 1907
Volume
304-2253 Volume 11, April 1907-April 1908
Volume
304-2254 Volume 13, May-October 1909
Volume
304-2255 Volume 14, October 1909-September 1912
Volume
304-2256 Volume 15, October 1912-January 1914
Bond registers, 1908-1909, 1914-1994
Volume
304-2257 Volume 12, April 1908-May 1909
Volume
304-2258 Volume 16, January 1914-January 1915
Volume
304-2259 Volume 17, January 1915-March 1916
Volume
304-2260 Volume 18, March 1916-January 1917
Volume
304-2261 Volume 19, January-December 1917
Volume
304-2262 Volume 20, December 1917-January 1919
Volume
304-2263 Volume 21, January-November 1919
Volume
304-2264 Volume 22, November 1919-December 1920
Volume
304-2265 Volume 23, December 1920-November 1921
Volume
304-2266 Volume 24, November 1921-July 1922
Volume
304-2267 Volume 25, July 1922-June 1923
Volume
304-2268 Volume 26, June 1923-May 1924
Volume
304-2269 Volume 27, May 1924-March 1925
Volume
304-2270 Volume 28, March-December 1925
Volume
304-2271 Volume 29, December 1925-December 1926
Volume
304-2272 Volume 30, December 1926-September 1927
Volume
304-2273 Volume 31, September 1927-July 1928
Volume
304-2274 Volume 32, July 1928-May 1929
Volume
304-2275 Volume 33, June 1929-April 1930
Volume
304-2276 Volume 34, April 1930-May 1931
Volume
304-2277 Volume 35, May 1931-April 1933
Volume
304-2278 Volume 36, May 1933-June 1934
Volume
304-2279 Volume 37, July 1934-March 1935
Volume
304-2280 Volume 38, March-December 1935
Volume
304-2281 Volume 39, December 1935-June 1936
Volume
304-2282 Volume 40, June 1936-March 1937
Volume
304-2283 Volume 41, March-November 1937
Volume
304-2284 Volume 42, December 1937-September 1938
Volume
304-2285 Volume 43, September 1938-April 1939
Volume
304-2286 Volume 44, April-November 1939
Volume
304-2287 Volume 45, November 1939-August 1940
Volume
304-2288 Volume 46, August 1940-May 1941
Volume
304-2289 Volume 47, May 1941-February 1942
Volume
304-2290 Volume 48, February 1942-December 1943
Volume
304-2291 Volume 49, December 1943-December 1945
Volume
304-2292 Volume 50, December 1945-November 1946
Volume
304-2293 Volume 51, November 1946-October 1947
Volume
304-2294 Volume 52, October 1947-July 1948
Volume
304-2295 Volume 53, July 1948-June 1949
Volume
304-2296 Volume 54, June 1949-April 1950
Volume
304-2297 Volume 55, April 1950-January 1951
Volume
304-2298 Volume 56, January-November 1951
Volume
304-2299 Volume 57, November 1951-November 1952
Volume
304-2300 Volume 58, November 1952-November 1953
Volume
304-2301 Volume 59, December 1953-November 1954
Volume
304-2302 Volume 60, November 1954-December 1955
Volume
304-2303 Volume 61, December 1955-October 1956
Volume
304-2304 Volume 62, November 1956-November 1957
Volume
304-2305 Volume 63, November 1957-December 1958
Volume
304-2306 Volume 64, December 1958-February 1960
Volume
304-2307 Volume 65, February 1960-June 1961
Volume
304-2308 Volume 66, June 1961-July 1962
Volume
304-2309 Volume 67, July 1962-July 1963
Volume
304-2310 Volume 68, July 1963-August 1964
Volume
304-2311 Volume 69, July 1964-October 1965
Volume
304-2312 Volume 70, September 1965-December 1966
Volume
304-2313 Volume 71, December 1966-March 1968
Volume
304-2314 Volume 72, March 1968-June 1969
Volume
304-2315 Volume 73, June 1969-November 1970
Volume
304-2316 Volume 74, November 1970-January 1972
Volume
304-2317 Volume 75, January 1972-February 1973
Volume
304-2318 Volume 76, February 1973-March 1974
Volume
304-2319 Volume 77, March 1974-June 1975
Volume
304-2320 Volume 78, June 1975-October 1976
Volume
304-2321 Volume 79, October 1976-December 1977
Volume
304-2322 Volume 80, November 1977-January 1979
Volume
304-2323 Volume 81, January 1979-April 1980
Volume
304-2324 Volume 82, April 1980-July 1981
Volume
304-2325 Volume 83, July 1981-August 1982
Volume
304-2326 Volume 84, September 1982-October 1983
Volume
304-2327 Volume 85, October 1983-November 1984
Volume
304-2328 Volume 86, November 1984-October 1985
Box
2005/098-1 Volume 87, October 1985-August 1986
Box
2005/098-2 Volume 88, August 1986-December 1987
Box
2005/098-3 Volume 89, December 1987-December 1988
Box
2005/098-4 Volume 90, November 1988-August 1989
[pages very much out of sequence]
Box
2005/098-5 Volume 91, August 1989-August 1990
Box
2005/098-6 Volume 92, August 1990-May 1991
Box
2005/098-7 Volume 93, May 1991-March 1992
Box
2005/098-8 Volume 94, March-October 1992
[pages very much out of sequence]
Box
2005/098-9 Volume 95, October 1992-May 1993
Box
2005/098-10 Volume 96, May-December 1993
Box
2005/098-11 Volume 97, December 1993-February 1994
Indexes to bond registers, 1895-1905
Volume
304-2247 Index, City bond register, Volume 6, 1896
Volume
304-2249 Index, City bond register, Volumes 8-9, 1899-1905
Volume
304-2230 Index, County bond register, Volume 2, 1895-1897
Volume
304-2232 Index, County bond register, Volume 3, 1897-1898
Volume
304-2234 Index, County bond register, Volume 4, 1899
Volume
304-2236 Index, County bond register, Volume 5, 1900
General bond index, 1870-1931
Volume
304-2227 General bond index to Volumes 1-34, 1870-1931
Bond correspondence, 1891, 1896-1906,
1.49 cubic ft. (12 volumes)
These records document the correspondence answered by the Texas Comptroller's office concerning revenue bonds. This subseries consists of 12 letterpress volumes containing copies of outgoing correspondence concerning county and municipal bonds, 1891 and 1896-1906. Signed by the Texas Comptroller but handled by the Bond Department of the Comptroller's office, these letters were addressed mainly to two types of correspondents: county and municipal officials (county judges, city secretaries, county and city treasurers, mayors, etc.); and persons and businesses (especially bank officials) in the private sector, both in- and out-of-state. The subjects of this correspondence include the full range of possible responses to problems and queries concerning county and municipal bonds.
Two types of form letters are found in abundance in these letterpress volumes: notices of interest due, 1896-1904; and transmittal letters for deposit warrants for interest due, 1902-1905. Both form letters are addressed to the county (or city) treasurers. One notifies that official that their county (or city) is indebted to the State School Fund for interest due on bonds, and instructs them to remit the stated amount direct to the State Treasurer rather than to the Comptroller. These forms are interfiled with other correspondence from 1896 to 1899, but are the exclusive contents of two letterpress volumes, 1900-1904. The other type of form letter, also addressed to county and city treasurers, is a letter accompanying an enclosed triplicate deposit warrant, and also coupons, for interest due on bonds held account (sic) the State Permanent School Fund, 1902-1905. Occasionally the same purpose is served by a slightly altered Form Number 76, designed originally as a transmittal letter for Treasury Warrants.
Each volume beginning in 1899 contains an alphabetical index.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Bond correspondence, Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Restrictions on Use
None.
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.
Bond correspondence, 1891, 1896-1906
Volume
304-1691 June 4-6, 1891
(only 2 letters)
Volume
304-1692 March 19, 1896-March 18, 1897
Volume
304-1693 March 19, 1897-March 28, 1898
Volume
304-1694 March 29, 1898-April 6, 1899
Volume
304-1695 March 27, November 17, 1899
Volume
304-1696 November 20, 1899-October 3, 1900
Volume
304-1697 (Number 7), October 5, 1900-August 14, 1901
Volume
304-1698 August 14, 1901-May 5, 1902
Volume
304-1699 May 5, 1902-April 6, 1903
Volume
304-1700 April 6, 1903-July 10, 1906, bulk 1903-1904
County/city bonds interest notices, 1900-1904
Volume
304-1701 March 12, 1900-August 7, 1903
Volume
304-1702 January 26-June 1, 1904
Fee books of Bond Clerk, 1911-1929,
0.18 cubic ft. (3 volumes)
These records document the fees received by the Bond Clerk of the Texas Comptroller's office. This subseries consists of three volumes documenting the receipt of fees by the Bond Clerk of the Texas Comptroller's office between January 1911 and January 1929. Information provided in these fee books includes the following: name and address (city/town) of person or company paying the fee, for what, date paid, amount, (receipt?) number, and remarks. The services for which these fees were collected were sometimes listed vaguely (e.g., "2 copies bond record,""comparison and certificates," or "Comptroller certificate," or "certificate of cancellation," or "5 certificates of authenticity," etc.). But sometimes that column was very specific (e.g., "certificate $16,000 Madisonville Water Works," or "certified copy Attorney General Opinion, Smith County Road 2nd series," etc.).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, records are arranged by the creator chronologically, usually one month per page.
Preferred Citation
(Identify the item), Fee books of Bond Clerk, Records of the Bond Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Fee books of Bond Clerk
Volume
304-2329 January 28, 1911-July 28, 1916
Volume
304-2330 August 2, 1916-August 30, 1924
Volume
304-2331 September 3, 1924-January 29, 1929



 

Records of stock certificates, 1837-1856,
0.58 cubic ft. (5 volumes)

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.
Historical Sketch
The 1st Congress (Called Session) of the Republic of Texas passed "An Act to authorize the consolidation and funding of the public debt," approved June 7, 1837. This act created a stock fund, consisting of $3 million of government stock, in shares of $100 each, bearing 10% annual interest, "to consolidate the public debt... in order that the public credit be sustained." Stock certificates were issued by the Secretary of the Treasury, signed by the Stock Commissioner (an official created by this act), and countersigned by the Comptroller. Holders of stock certificates were allowed to transfer them, but "only on the books of the Stock Commissioner."
The 4th Congress passed an act on February 5, 1840, providing for the bearers of all Republic of Texas promissory notes to exchange them for equivalent certificates of stock. Those promissory notes presented to the Stock Commissioner before July 1, 1840 would be exchanged for 10% stock; those exchanged after that date would be entitled to only 8% annual interest. In addition, any holders of properly audited liabilities were to exchange that audited paper for 10% stock certificates. The Stock Commissioner was to keep the appropriate books, to be inspected by the Secretary of the Treasury and the Treasurer.
The 1st Legislature of the State of Texas passed "an Act prescribing the manner in which stock certificates of the consolidated funded debt of the Republic of Texas shall be transferred," approved May 11, 1846. This act provided that stock certificates be transferred "upon the books of the Comptroller of Public Accounts, and not otherwise." Thus the Comptroller was established as the ultimate office of provenance of the following records.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Records of stock certificates, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, December 1994
Volume
304-2366 Register of certificates of stock, 1837-1854
Volume
304-2367 Register of stock certificates issued for redemption of scrip, 1840-1841
Volume
304-2368 Daybook, transfers of certificates of stock, 1838-1856
Volume
304-2339 Memorandum of stock certificates transferred by Stock Commissioner and Comptroller (Transfers of funded debt), 1838-1839
Volume
304-2340 Memorandum of drafts presented for funding (Audited paper funded prior to March 1839), 1839