None.
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.).
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.
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:
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.
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 occupation tax, liquor tax, liquor permits, and gross receipts tax revenue owed and/or received by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of documents include registers, indexes, correspondence, fiscal and financial statements, quarterly returns of taxes collected, journals, lists, etc. They comprise 127 volumes, dating 1870-1873, 1879-1921, and undated.
There are 21 volumes of occupation tax records that document the receipt of occupation taxes in the State of Texas, 1870-1873, 1879-1912, bulk 1879-1892. There are 10 indexes that document drummers (travelling salesmen) who operated in the State of Texas and paid a license fee through the Office of the Comptroller, dating 1881-1889 and undated. There are five volumes that document the initiation of the bell-punch system for keeping track of how many drinks of liquor and malt liquor were sold in Texas, 1879-1881. There are 13 volumes that document liquor permits issued by the Texas Comptroller's Office, dating 1907-1921. There are 83 volumes that document the receipt (and non-receipt) of gross receipts taxes by the Texas Comptroller's Office, dating 1879-1887, 1893-1917, and undated, bulk 1905-1917.
Those records documenting strictly
This finding aid describes 5 series of records from the Texas
Comptroller's Office. If you are reading this electronically, click here for an
These records have been organized by State Archives staff into 5 series, and 10 subseries.
(Identify the item and cite the series), Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Tony Black, August 1994, October 1994, November 1994, June 1995, August 1995
Accession numbers: 1933/007, 1961/046, and unknown others
These records were transferred to the Texas State Archives by the Office of the Comptroller of Public Accounts on February 21, 1934; September 6, 1962; and on unknown other dates.
These records document the receipt of occupation taxes in the State of Texas. This series consists of 21 volumes, dating 1870-1873, 1879-1912, bulk 1879-1892, including the following: 12 volumes documenting the persons who paid occupation taxes to the State of Texas 1870-1873, and 1879-1912, bulk 1879-1883, and nine registers accounting for the receipts of occupation taxes from each of the counties, 1879-1882 and 1884-1892.
In 1846 the 1st Texas Legislature created a state tax on
occupations, a law which was revised repeatedly (in 1862, 1864, 1871, 1879,
1881, 1882, 1884, 1885, 1895, 1897, 1905, 1907, 1909, 1911, etc.). By the time
period which is covered by these records, there were occupation taxes on the
following: wholesale and retail merchants, commercial travelers, drummers,
sewing machine canvassers, clock peddlers; liquor dealers (by quart and by
glass), malt dealers, brewers; owners of hotels, cook-shops, boarding houses,
livery stables; insurance companies; physicians, surgeons, dentists,
attorneys-at-law; barbers; auctioneers, cotton brokers, pawnbrokers, land
agents; railroads, steamboat companies, stagecoaches, hack lines, public
ferries, toll bridges, express companies, telegraph companies; owners of
billiards, nine- or ten-pin alleys, theaters, circuses, menageries, daguerrean
or photograph galleries; etc. (Note: this list is not exhaustive.) In 1907, the
30th Texas Legislature, Regular Session (House Bill 128) repealed occupation
taxes on certain
These records have been organized by State Archives staff into two subseries:
(Identify the item and cite the subseries), Occupation tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: 1961/046 and unknown others
An occupation tax register (1886), plus an unknown number of
volumes of
None.
None.
Tony Black, August 1994
These records document persons who paid occupation taxes to the
State of Texas. This subseries consist of 12 volumes, dating 1870-1873, and
1879-1912, bulk 1879-1883. There are seven volumes containing copies of over
6,700 receipts (two per page) for the statewide payment to the State of Texas
of the special occupation tax between 1879 and 1912 (mostly 1879-1883). Volumes
1 and 3 contain indexes. Each receipt contains the following information:
occupation, class of business, from whom received, where located, amount
received, date of receipt, number of receipt, (dates) commencing and ending,
number of deposit warrant, and remarks. The
In addition, there are five thin volumes which contain quarterly reports or returns of occupation and license taxes collected by the tax collectors of four counties: Galveston (1870-1873), Brazos, Grayson, and Montague (1879-1881). Information given in these volumes is very similar to that in the statewide receipt books: number of receipt, from whom collected, nature of occupation, character of receipt (annual, quarterly, or special), time for which receipt is given, amount of state occupation tax, and remarks.
These volumes have been arranged by State Archives staff by type of record. Therein, the receipt books are arranged by the creator numerically by book number and by receipt number, which is also chronologically by date of receipt. The reports are arranged by the creator by county, but also roughly chronologically; then (for a given county), numerically by receipt number, which is also chronologically.
(Identify the item), Records of persons paying occupation tax, Occupation tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
(with index)
(with index)
These records register the numbers and amounts of receipts--both used and unused--for the statewide occupation tax, accounted for by each county in the state of Texas. This subseries consists of nine volumes dating 1879-1882 and 1884-1892. The first volume, covering September 1879 through February 1882, is in the following format for each county: the total amount of (blank) receipts returned from the county is subtracted from the total amount of (blank) receipts delivered to the county by mail or by express (with the numbers of the receipts also indicated); this difference is the amount of tax due the State. That difference is then summarized by class (annual, quarterly, special, and totals) for each quarter.
The remaining eight volumes, covering the period July 1884
through May 1892, record the series designation (alphabetical or numerical),
the actual number of receipts, the inclusive numbers of the receipts, the value
of each, and the total value. (For example, Anderson County, July 1, 1885,
Series
These volumes have been arranged by State Archives staff chronologically by year, then each volume is arranged by the creator alphabetically by county, then chronologically within each county.
(Identify the item), Registers of occupation tax receipts, Occupation tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records document drummers (travelling salesmen) who operated
in the State of Texas and paid a license fee through the Office of the
Comptroller. This series consists of five volumes indexing drummers who
operated in Texas between 1881 and 1889. Information varies from volume to
volume, but always includes the name of the drummer or company, and a number
(possibly of his license?). The 1881 index includes residence (city/town),
divided between Texas and out-of-state (
In 1879 the 16th Texas Legislature revised the tax law, a revision
which (among other things) levied
These volumes have been arranged by State Archives staff chronologically in one- to four-year increments. Arrangement within each volume by the creator is roughly alphabetical by surname, then numerical (which is also chronological) within each letter of the alphabet.
(Identify the item), Drummers indexes, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
Tony Black, August 1994, November 1994
These records document the initiation of the bell-punch system for keeping track of how many drinks of liquor and malt liquor were sold in Texas. They consist of five volumes, dating 1879-1881.
One volume consists of accounts of retail liquor dealers in each county, October 1879-December 1880, and includes the following information: name of dealer, (serial) number of alcoholic register, (serial) number of malt register, and amount of each monthly payment of tax by the liquor dealer, with quarterly subtotals.
A second volume consists of two kinds of records, 1879-1881. The first few pages constitute a record of Moffett Registers furnished tax collectors, including the following information: name of collector making requisition, county, date when requisition was received, when filled, number of alcoholic registers required, respective (serial) numbers of alcoholic registers, number of malt registers required, serial numbers of malt registers, and amount charged each collector for registers at $10 each. The rest of the volume consists of accounts current of the county tax collectors for collections from the sale of liquor and malt liquor, and includes the following: debits (date, amount of occupation tax collected, amount charged for Moffett Registers furnished, amount of tax on alcoholic liquors at 2 cents, amount of tax on malt liquors at one-half a cent, and total debits); credits (date, amount of occupation tax paid, amount paid on account of Moffett Registers, amount paid on account of tax, amount of commission on collections, and total credits); a summary (total amount collected, total expense of collecting, amount of net revenue, amount of warrant in favor of county for 1/3 of net revenue, and date of warrant in favor of the county); and remarks.
Finally, there are three letterpress volumes of
On April 3, 1879 the 16th Texas Legislature (Regular Session)
passed an Act to provide for the levy and collection of an occupation tax on
the sale of spirituous, vinous and malt liquors in quantities less than a
quart, commonly called the
The volumes have been arranged by State Archives staff by type of record, and then roughly chronologically within each type of record. The two account volumes are arranged by the creator alphabetically by county. The letterpress books are arranged by the creator chronologically.
(Identify the item), Records of liquor tax (Bell Punch Law), Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
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.
Tony Black, June 1995
These records document liquor permits issued by the Texas Comptroller's Office. This series consists of 13 volumes, dating 1907-1921, including the following: nine registers documenting applications for liquor permits issued by the Texas Comptroller, 1907-1921; three letterpress volumes containing copies of correspondence concerning, and transmittal letters for, liquor permits, 1909-1910; and one register of liquor license complaint hearings, 1910-1916.
In 1907 the legislature passed an Act to regulate the sale of intoxicating liquors (House Bill 13, 30th Texas Legislature, Regular Session). This act required persons or firms desiring a license as a retail liquor dealer or malt dealer to make application to the Comptroller of Public Accounts for a permit to apply for a license. The Comptroller would then investigate the application and act upon it, after which the appropriate County Judge would grant or refuse the license.
In 1909 the law was revised (House Bill 66, 31st Texas Legislature, Regular Session). Among other changes, the revised law gave power to the Comptroller (as well as to the County Judge) to investigate allegations of violations of the liquor law, and to cancel or revoke licenses if warranted. Appeal of the Comptroller's decision could be made to a district court.
In 1918, the 35th Texas Legislature, 4th Called Session (House Bill 8) prohibited the manufacture, sale, or transportation of spirituous, vinous, or malt liquors or medicated bitters within Texas, except for medicinal, scientific, mechanical, or sacramental purposes. For these purposes only, the state would continue to issue licenses. This act of the Texas legislature, passed partly as an emergency wartime measure, preceded the 18th Amendment to the U.S. Constitution, which was ratified in 1919, became effective in 1920, and was not repealed until 1933.
These records have been organized by State Archives staff into three subseries:
(Identify the item and cite the subseries), Records of liquor permits, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: 1933/007 and unknown others
Three of the registers of liquor permits (1909-1910, 1913-1914, and 1917-1918 [?]) were transferred to the Texas State Archives by the Comptroller's office on February 21, 1934. Dates of the other accessions are uncertain.
None.
None.
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.
Tony Black, August 1994, June 1995
Nine registers document applications for liquor permits issued by the Texas Comptroller, 1907-1921. The information included in a given register varied from year to year. Every register includes the name of the applicant, the city or town, the street address, whether the permit is for liquor or for malt, and the date or dates. The dates given may include those of the permit, the application, the license, and/or the refusal. Sometimes also provided are file number, precinct number, permit number, and/or license number. If the permit was transferred to another party between 1912 and 1917, the record includes the appropriate transferee or assignee names, addresses, dates, and numbers.
Of particular interest in one register (1912-1914) are two
columns: the record of the applicant prior to issuance of the permit, and the
character of complaints since the permit was issued (for example:
For 1919-1921, during Prohibition, the following additional information was provided: the character of the business (physician, retail druggist, hospital, manufacturing, or scientific); and also the prescription book number, the quantity permitted, the names of individuals authorized, whether or not the permit was suspended or revoked, and the dates that quarterly reports were filed.
These volumes have been arranged by State Archives staff first chronologically by annual or biennial increments. Each volume is then arranged by the creator alphabetically by county, and then roughly alphabetically by the last name of the applicant. The exception to this, however, is the record of 1919-1921, which is arranged in two chronological sequences (1919-1920 and 1921), and then roughly alphabetically by name of applicant, regardless of county.
(Identify the item), Registers of liquor permits, Records of liquor permits, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records document correspondence on liquor permits in the State of Texas. This subseries consists of three letterpress volumes containing copies of correspondence concerning Texas liquor permits (April 1909-June 1910), and transmittal letters for liquor permits (June-December 1910). The forms were designated Form 76, but should not be confused with another Form 76, used to transmit Treasury warrants covering claims, 1887-1919. Each form contained the following information: date of letter (June 11-December 28, 1910), name and address of the recipient, permit number, to whom issued, whether applying for a liquor or malt license, and city. Each of the fragile letterpress volumes contains an index.
These volumes have been arranged by State Archives staff chronologically; within each volume the arrangement by the creator is chronological.
(Identify the item), Correspondence concerning (and transmittal letters for) liquor permits (Form 76), Records of liquor permits, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
This volume documents Texas liquor license complaint hearings.
This subseries consists of one register, dating 1910-1916. It contains the
following information for each county: name of accused, post office address
(city/town), permit location, charge, date alleged, date complaint received,
date commission issued, before whom tried, date of hearing, witnesses, action
taken, and remarks. The complaints included selling to minors, selling on
Sunday, selling after hours, gambling, and false application. Action taken was
almost always
The entries in this register are arranged by the creator alphabetically by county, and chronologically within each county's listing.
(Identify the item), Register of liquor license complaint hearings, Records of liquor permits, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records document the receipt (and non-receipt) of gross receipts taxes by the Texas Comptroller's Office. This series consists of 83 volumes, dating 1879-1887 and 1893-1917, bulk 1905-1917, including the following: 67 letterpress volumes containing copies of gross receipts tax certificates, 1895-1910 and 1913-1917; eight post binders containing gross receipts tax statements, 1907-1908; two undated indexes to the gross receipts tax; three volumes containing lists of companies paying gross receipts taxes, 1893-1894, 1911-1917; two volumes of accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887; and one letterpress volume of notices of non-receipt of gross passenger earnings reports (Form 81), 1894.
In April 1879, the 16th Texas Legislature, Regular Session,
revised Chapter One of Title 94 of the Revised Civil Statutes,
In May 1893, the 23rd Texas Legislature, Regular Session (House Bill 295) passed an act to fix the rate of taxation on certain corporations: insurance companies (between 0.5 and 1.25 percent of their gross premium receipts), telephone companies (25 cents per telephone), sleeping and dining car companies (25 cents per $100 of capital stock), and all other corporations chartered in Texas (an annual franchise tax of $10). Those rates were revised from time to time.
In April 1905, the 29th Texas Legislature, Regular Session (House Bill 361) passed an act providing for taxes on the gross receipts of certain individuals, firms and corporations operating in Texas. The types of businesses subject to this gross receipts tax included: express companies; sleeping car, palace car, and dining car companies; telegraph companies; telephone companies; surety and guaranty companies; collecting or commercial agencies; gas, electric light, electric power or water works plants; exchanges or dealers in futures in agricultural products, articles of commerce, corporation stocks, etc.; wholesale dealers in coal oil, naphtha, benzine, and other mineral oils refined from petroleum; publishers, printers, or sellers of text books used in schools in Texas, and law books; stock car, refrigerator or fruit car, tank car, coal car, furniture car or common box or flat car companies; pipe line companies; and owners, operators, lessees or managers of oil wells.
In May 1907, the 30th Texas Legislature, 1st Called Session (House Bill 4) replaced the 1905 act with another act providing for the levy of occupation taxes on certain individuals, companies, corporations, and associations operating in Texas. The revised law removed surety companies and exchanges from the list of those businesses who owed the gross receipts tax, but added the following: insurance companies; wholesale dealers or distributors of spirituous liquors, etc.; interurban, trolley, traction or electric street railway companies; dealers in pistols; and terminal companies, or railroad companies doing a terminal business. The law required these companies to file a quarterly (or in some cases an annual) report with the Comptroller of Public Accounts.
These records have been organized by State Archives staff into five subseries:
(Identify the item and cite the subseries), Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
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.
Tony Black, October 1994, June 1995, August 1995
These records document the issuance of gross receipts tax certificates by the Texas Comptroller's Office. This subseries consists of 67 letterpress volumes containing copies of gross receipts tax certificates, 1895-1910 and 1913-1917, bulk 1905-1910 and 1913-1917. Each certificate, signed by the Texas Comptroller and countersigned by the Chief Tax Clerk, contains the following information: date of filing of the report, name and address of the person filing and name of his company, ending date of the quarter, amount of gross receipts reported, amount of tax owed, percentage of gross receipts taxed, and section of the law applicable. Each volume contains an index by name of company.
Most of the certificates in the first volume, 1895-1904, concern telephone companies, and contain the following information: date of filing, name of company, number of telephones in use in Texas, name of person making affidavit, amount of state occupation tax, and year for which tax is applicable. Telephones were taxed at the rate of 25 cents per telephone.
These volumes have been arranged by State Archives staff chronologically; the certificates within each volume are arranged by the creator chronologically.
(Identify the item), Gross receipts tax certificates, Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
(mainly telephones)
These records document the collection of the gross receipts tax
from companies operating in Texas. This subseries consists of ten volumes,
including the following: eight post binders containing Texas gross receipts tax
statements, 1907-1908; and two undated indexes to the gross receipts tax. The
gross receipts tax statements are from approximately 837 companies doing
business in Texas, for the six quarters (i.e., 18 months), beginning April 1,
1907 and ending September 30, 1908. (The published
The two undated indexes to gross receipts tax, labeled
These records have been arranged by State Archives staff in two chronological spans (seven binders covering the first five quarters, one binder covering the last quarter), followed by the two undated indexes. Arrangement by the creator of the statements is alphabetical by name of company.
(Identify the item), Gross receipts tax statements and indexes, Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records list companies that paid gross receipts taxes in Texas, particularly railroad companies, stagecoach companies, and telephone companies. This subseries consists of three volumes providing various lists of companies paying gross receipts taxes in Texas, 1893-1894 and 1911-1917.
One volume gives the following:
Another volume is a list of telephone companies which paid gross
receipts taxes between 1911 and 1914. Information provided in this list
includes the following: name of company, city or town, county, whether paying
(or if
The final volume is a list of companies paying gross receipts taxes and/or occupation taxes, 1911/1917. Information includes the type of business, date, name of company, city or town, and amount of county and/or state tax. This volume has an alphabetical index to the types of companies; many of the categories, however, contain no entries (e.g., “lightning rods”). Those which contain more than two companies include: circuses, gas companies, wholesale liquor dealers, retail liquor dealers, telephone companies, billiard and pool tables, interurban electric railways, car companies, oil well companies, and terminal companies.
These volumes have been arranged by State Archives staff roughly chronologically, with some overlap. The creator arranged the second volume alphabetically by name of company. The creator arranged the third volume by type of business, and therein chronologically.
(Identify the item), Lists of companies paying gross receipts taxes, Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records document three types of taxes: gross receipts taxes (for railroad companies' passenger receipts); ad valorem property taxes (for railroad companies' rolling stock); and occupation taxes (for telegraph, express, and insurance companies).
This subseries consists of two special journals giving the amounts of debits and credits which each railroad company, telegraph company, express company, and insurance company had in account with the State of Texas, 1879-1887. Information given for each company includes: year, description, amount of debit, amount of credit. An example for each type of company follows :
Gulf, Colorado and Santa Fe R.R. Co.
In account with State of Texas
Memo Dec. 1, 1879: Galveston to Richmond, 63 miles John Sealy, Pres., Galveston, Texas C. C. Allen, Secty., Galveston, Texas Geo. B. Nichols, Supt. Galveston, Texas
Total value of Motive Power and Rolling Stock owned on Jan. 1, 1880, as per inventory filed and sworn to by C. C. Allen: $88,785
Total number of miles taxable: 94
Road running through the following counties:
East Texas Fire Insurance Company In account with State of Texas
Texas Express Company
In account with State of Texas
Bastrop and McDade Telegraph Co.
In account with State of Texas
These volumes have been arranged by State Archives staff chronologically by groups of years. Then the creator arranged each volume by type of company, then roughly alphabetically by the name of the company.
(Identify the item), Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.
These records document the the Texas Comptroller's Office's non-receipt of reports of gross passenger earnings from railroad companies. This subseries consists of one letterpress volume containing copies of Form 81, sent to agents of railroad companies during the last half of 1894, to inform them that the Texas Comptroller's office had received no report of gross passenger earnings for a given quarter. Giving the date, the name and address of the agent, and the name of the railroad company, these form letters requested the forwarding of the report as required by law, together with remittance of the one percent tax. Copies of the same form can often be found in those letterpress volumes containing Form 71, Receipts for Payment of Taxes, 1885-1919.
The records in this volume are arranged by the creator chronologically.
(Identify the item), Notices of non-receipt of gross passenger earnings reports (Form 81), Gross receipts tax records, Texas Comptroller's Office tax volumes (other than ad valorem). Archives and Information Services Division, Texas State Library and Archives Commission.