Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office Tax Volumes (Other Than Ad Valorem) at the Texas State Archives, 1870-1873, 1879-1921, undated



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office tax volumes (other than ad valorem)
Dates: 1870-1873, 1879-1921, undated
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 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., dating 1870-1873, 1879-1921, and undated.
Quantity: 19.35 cubic ft. (127 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 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 ad valorem taxes, or a mixture of ad valorem and other taxes (tax collectors' accounts), are described in separate inventories.

This finding aid describes 5 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 5 series, and 10 subseries.
Occupation tax records, 1870-1873, 1879-1912, bulk 1879-1892, 2.54 cubic ft. (21 volumes) (in 2 subseries)
  • Records of persons paying occupation tax, 1870-1873, 1879-1912, bulk 1879-1883, 1.36 cubic ft. (12 volumes)
  • Registers of occupation tax receipts, 1879-1882, 1884-1892, 1.18 cubic ft. (9 volumes)
Drummers indexes, 1881-1889, undated, 0.29 cubic ft. (5 volumes)
Records of liquor tax (Bell Punch Law), 1879-1881, 0.61 cubic ft. (5 volumes)
Records of liquor permits, 1907-1921, 3.91 cubic ft. (13 volumes) (in 3 subseries)
  • Registers of liquor permits, 1907-1921, 3.16 cubic ft. (9 volumes)
  • Correspondence concerning (and transmittal letters for) liquor permits (Form 76), 1909-1910, 0.42 cubic ft. (3 volumes)
  • Register of liquor license complaint hearings, 1910-1916, 0.33 cubic ft. (one volume)
Gross receipts tax records, 1879-1887, 1893-1917, undated, bulk 1905-1917, 12 cubic ft. (83 volumes) (in 5 subseries)
  • Gross receipts tax certificates, 1895-1910, 1913-1917, bulk 1905-1910, 1913-1917, 9.55 cubic ft. (67 volumes)
  • Gross receipts tax statements and indexes, 1907-1908, undated, 1.64 cubic ft. (10 volumes)
  • Lists of companies paying gross receipts taxes, 1893-1894, 1911-1917, 0.33 cubic ft. (3 volumes)
  • Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887, 0.38 cubic ft. (2 volumes)
  • Notices of non-receipt of gross passenger earnings reports (Form 81), 1894, 0.1 cubic ft. (one volume)

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.
License system--Texas.
Liquor laws--Texas.
Liquors--Taxation--Texas.
Revenue--Texas.
Tax administration and procedure--Texas.
Tax assessment--Texas.
Tax collection--Texas.
Traveling sales personnel--Licenses.
Document Types:
Certificates--Texas--Business tax--1895-1910, 1913-1917 , bulk 1905-1910, 1913-1917.
Correspondence--Texas--Business tax--1894.
Correspondence--Texas--License system--1909-1910.
Correspondence--Texas--Taxation--1879-1880.
Financial statements--Texas--Business tax--1907-1908.
Financial statements--Texas--Taxation--1879-1881.
Financial statements--Texas--Tax collection--1880-1887, 1909-1910.
Indexes--Texas--Business tax--undated.
Indexes--Texas--Traveling sales personnel--1881-1889.
Journals--Texas--Business tax--1879-1887.
Letterpress copybooks--Texas--Business tax--1895-1910, 1913-1917.
Letterpress copybooks--Texas--License system--1909-1910.
Letterpress copybooks--Texas--Tax administration and procedure--1888-1895, 1904-1909.
Lists--Texas--Business tax--1893-1894, 1911-1917.
Receipts--Texas--Business tax--1879-1912, bulk 1879-1883.
Registers--Texas--Business tax--1879-1882, 1884-1892.
Registers--Texas--License system--1907-1921.
Reports--Texas--Business tax--1870-1873, 1879-1881.
Functions:
Administering business tax.
Administering licensing system.
Administering liquor laws.
Administering revenue.
Administering tax collection.
Administering taxation.
Licensing traveling sales personnel.

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
None.
Publications
Annual/Biennial Reports of the Comptroller, 1847-1853, 1855-1861, 1863-1877, 1880-1977 (Note: Published annual/biennial reports from the following time periods are missing: December 26, 1835-October 30, 1847; November 1, 1849-October 30, 1851; November 1, 1853-October 31, 1855; September 1, 1861-August 30, 1863; July 2, 1866-August 31, 1867; September 1, 1870-August 31, 1871; and September 1, 1878-August 31, 1879.)

Administrative Information

Preferred Citation

(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.

Accession Information

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.

Processing Information

Tony Black, August 1994, October 1994, November 1994, June 1995, August 1995


Detailed Description of the Records

 

Occupation tax records, 1870-1873, 1879-1912, bulk 1879-1892,
2.54 cubic ft. (21 volumes)

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.
Historical Sketch
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 "useful" occupations, including: merchants, brokers, bankers, non-travelling dentists, photograph galleries, toll bridges, land agents, attorneys and conveyancers, livery stables, vehicles and wagon yards, local insurance agents, cotton buyers, wool and hide buyers, steam laundries, grain elevators, and cotton seed product dealers.
Organization
These records have been organized by State Archives staff into two subseries:
Records of persons paying occupation tax, 1870-1873, 1879-1912, bulk 1879-1883, 1.36 cubic ft. (12 volumes)
Registers of occupation tax receipts, 1879-1882, 1884-1892, 1.18 cubic ft. (9 volumes)
Preferred Citation
(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 Information
Accession numbers: 1961/046 and unknown others
An occupation tax register (1886), plus an unknown number of volumes of "occupation receipts," 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, August 1994
Records of persons paying occupation tax, 1870-1873, 1879-1912, bulk 1879-1883,
1.36 cubic ft. (12 volumes)
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 "occupation" heading is usually a general one (e.g. merchant, commercial traveler, railroad), although it can be as specific as, say, sewing machine canvasser. Under the "class of business" heading are even more specific designations (e.g. wholesale dealers in clothing, hardware, groceries and provisions, dry goods, pianos and organs, tobacco, tombstones, etc.).
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.
Arrangement
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.
Preferred Citation
(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.
Special occupation tax receipts, 1879-1912, bulk 1879-1883
Volume
304-2630 Book 1 (#1-736), August 13, 1879-February 27, 1880
(with index)
Volume
304-2631 Book 2 (#737-1014), March 1-September 8, 1880;
and (New Series #1-707), August 9, 1880-February 25, 1881
Volume
304-2632 Book 3 (#708-893), February 26-June 16, 1881
(with index)
Volume
304-2633 Book 4 (#894-1892), June 17, 1881-January 16, 1882
Volume
304-2634 Book 5 (#1893-2535), January 16-July 31, 1882;
and (4th series, #1-358), June 24-July 19, 1882
Volume
304-2635 Book 6 (#359-1349), July 19, 1882-March 17, 1883
Volume
304-2636 Book 7 (#1350-3237), March 19, 1883-September 4, 1912
Reports of occupation tax collected by county tax collectors, 1870-1873, 1879-1881
Volume
304-2637 Galveston County, June 30, 1870-January 24, 1873
Volume
304-2638 (Galveston County), January 1-March 30, 1872
Volume
304-2639 Brazos County, October 1, 1879-December 31, 1880
Volume
304-2640 Grayson County, October 1, 1879-June 30, 1881
Volume
304-2641 Montague County, October 1, 1879-June 30, 1881
Registers of occupation tax receipts, 1879-1882, 1884-1892,
1.18 cubic ft. (9 volumes)
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 "A," 10, No. 1-10, @$10, =$100.) This is done for (a) the (blank) receipts issued to the county, (b) the (blank) receipts returned unused, and (c) the receipts used.
Arrangement
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.
Preferred Citation
(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.
Registers of occupation tax receipts
Volume
304-2642 September 25, 1879-February 28, 1882
Volume
304-2643 July 10, 1884-June 30, 1885
Volume
304-2644 July 1, 1885-June 30, 1886
Volume
304-2645 July 1, 1886-June 30, 1887
Volume
304-2646 June 3, 1887-April 27, 1888
Volume
304-2647 April 28, 1888-April 29, 1889
Volume
304-2648 May 11, 1889-May 22, 1890
Volume
304-2649 April 11, 1890-May 30, 1891
Volume
304-2650 May 5, 1891-May 2, 1892



 

Drummers indexes, 1881-1889, undated,
0.29 cubic ft. (5 volumes)

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 ("foreign"); the amount of the license fee (normally $50 but occasionally $200); and also remarks, which normally included the name of the company for which the drummer works. The other three indexes give dates (of issue, of expiration, and of transfer); when transferred, they give to whom or from whom transferred. The 1882-1885 index also gives page numbers. Each index covers a one- to four-year increment.
Historical Sketch
In 1879 the 16th Texas Legislature revised the tax law, a revision which (among other things) levied "from every commercial traveler, drummer, salesman or solicitor of trade by sample or otherwise, an annual occupation tax of two hundred dollars... paid to the comptroller of public accounts." No county, city, or town could then collect any further occupation tax from these persons. In 1881 the 17th Texas Legislature lowered the occupation tax on these persons to fifty dollars. Each drummer would then register the comptroller's receipt, for a 25 cent fee, with the county clerk of each county in which he sold his merchandise, and he would not be subject to taxation by the local government. The tax for patent medicine salesmen remained at $200.
Arrangement
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.
Preferred Citation
(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 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, August 1994, November 1994
Drummers indexes
Volume
304-2651 1881
Volume
304-2652 1882-1885
Volume
304-2653 1885-1888
Volume
304-2654 1888-1889
Volume
304-2655 undated



 

Records of liquor tax (Bell Punch Law), 1879-1881,
0.61 cubic ft. (5 volumes)

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 "bell punch" correspondence, June 4, 1879-September 10, 1880; these consist of copies of outgoing letters from the Comptroller to involved parties, mainly tax collectors, but also occasionally liquor dealers, county judges, sheriffs, the attorney general, and the manufacturer or supplier of the registers (F. D. Johnson of Culpeper, Virginia). Two topics dominate the correspondence: the machinery (requisition, delivery, and repair or replacement), and the liquor tax. Each volume contains an alphabetical index.
Historical Sketch
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 "Bell Punch Law." The Comptroller provided to saloonkeepers and other liquor retailers a mechanical device called a bell punch or Moffett register, for counting liquor sales; when the crank was turned one complete revolution, a bell would sound and a counter would advance one number. One register was required for liquor sales and one for malt sales (for a cost of $10 per register). The appropriate register would be used in the customer's presence: one revolution for one drink, four revolutions (of the alcoholic register) for a pint of liquor, two revolutions (of the malt register) for a quart of malt liquor. The numerical totals thus generated would form the basis for the liquor tax on that establishment.
Arrangement
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.
Preferred Citation
(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 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, June 1995
Accounts of liquor tax (Bell Punch Law), 1879-1881
Volume
304-2656 Accounts of retail liquor dealers, 1879-1880
Volume
304-2930 Accounts of tax collectors for liquor tax, 1879-1881
Correspondence concerning Bell Punch Law, 1879-1880
Volume
304-1618 June 4-December 29, 1879
Volume
304-1619 December 30, 1879-April 17, 1880
Volume
304-1620 (No. 3) April 17-September 10, 1880



 

Records of liquor permits, 1907-1921,
3.91 cubic ft. (13 volumes)

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.
Historical Sketch
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.
Organization
These records have been organized by State Archives staff into three subseries:
Registers of liquor permits, 1907-1921, 3.16 cubic ft. (9 volumes)
Correspondence concerning (and transmittal letters for) liquor permits (Form 76), 1909-1910, 0.42 cubic ft. (3 volumes)
Register of liquor license complaint hearings, 1910-1916, 0.33 cubic ft. (one volume)
Preferred Citation
(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 Information
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.
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, August 1994, June 1995
Registers of liquor permits, 1907-1921,
3.16 cubic ft. (9 volumes)
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: "plead guilty to S to M (selling to minors);" or "S on S (selling on Sunday);" or "probably has dance hall;" or "tough place--frequent arrests;" or "women go into rear;" etc.).
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.
Arrangement
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.
Preferred Citation
(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.
Volume
304-2657 Liquor dealers licenses, 1907-1908
Volume
304-2658 Malt dealers licenses, 1907-1908
Volume
304-2659 Liquor permits, 1909-1910
Volume
304-2660 State Revenue Agent: Record of malt and liquor license, 1909-1910
Volume
304-2661 Record of liquor permits, 1910-1911 and 1911-1912
Volume
304-2662 Record of liquor permits, 1912-1914
Volume
304-2663 Record of liquor permits issued, 1913-1915
Volume
304-2664 Record of (liquor) license permit applications received, 1916-1917
Volume
304-2669 Record of license permits in relation to liquors, 1919-1921
Correspondence concerning (and transmittal letters for) liquor permits (Form 76), 1909-1910,
0.42 cubic ft. (3 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically; within each volume the arrangement by the creator is chronological.
Preferred Citation
(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.
Correspondence concerning (and transmittal letters for) liquor permits (Form 76)
Volume
304-1621 Book 1, April 29, 1909-June 11, 1910
Volume
304-1622 Book 2, June 11-28, 1910
Volume
304-1623 Book 3, June 28-December 28, 1910
Register of liquor license complaint hearings, 1910-1916,
0.33 cubic ft. (one volume)
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 "license rescinded," but occasionally "not guilty" or "prosecution abandoned."
Arrangement
The entries in this register are arranged by the creator alphabetically by county, and chronologically within each county's listing.
Preferred Citation
(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.
Volume
304-2931 Register of liquor license complaint hearings, 1910-1916



 

Gross receipts tax records, 1879-1887, 1893-1917, bulk 1905-1917,
12 cubic ft. (83 volumes)

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.
Historical Sketch
In April 1879, the 16th Texas Legislature, Regular Session, revised Chapter One of Title 94 of the Revised Civil Statutes, "Of the levy of taxes and payment of occupation taxes." Among many changes were the following which apply to these records. Railroad and stagecoach companies were assessed a tax of one percent on gross receipts from all passenger travel within Texas, collected quarterly. Telegraph companies would pay one cent for every full-rate message, and one-half a cent for every message less than full-rate. Express companies would owe an annual tax of $750. Insurance companies would owe both a county tax ($10 in every county where a company did business) and a state tax ($300 a year for life insurance companies, $200 for fire insurance companies).
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.
Organization
These records have been organized by State Archives staff into five subseries:
Gross receipts tax certificates, 1895-1910, 1913-1917, bulk 1905-1910, 1913-1917, 9.55 cubic ft. (67 volumes)
Gross receipts tax statements and indexes, 1907-1908, 1.64 cubic ft. (10 volumes)
Lists of companies paying gross receipts taxes, 1893-1894, 1911-1917, 0.33 cubic ft. (3 volumes)
Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887, 0.38 cubic ft. (2 volumes)
Notices of non-receipt of gross passenger earnings reports (Form 81), 1894, 0.1 cubic ft. (one volume)
Preferred Citation
(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 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, October 1994, June 1995, August 1995
Gross receipts tax certificates, 1895-1910, 1913-1917, bulk 1905-1910, 1913-1917,
9.55 cubic ft. (67 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically; the certificates within each volume are arranged by the creator chronologically.
Preferred Citation
(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.
Gross receipts tax certificates
Volume
304-1624 March 5, 1895-March 24, 1904
(mainly telephones)
Volume
304-1625 No. 2, March 24, 1904-October 4, 1905
Volume
304-1626 No. 3, September 30-December 30, 1905
Volume
304-1627 No. 4, December 30, 1905-April 5, 1906
Volume
304-1628 No. 5, April 6-July 6, 1906
Volume
304-1629 No. 6, July 6-October 10, 1906
Volume
304-1630 No. 7, October 10, 1906-January 23, 1907
Volume
304-1631 No. 8, January 24-April, 17, 1907
Volume
304-1632 No. 9, April 17-July 30, 1907
Volume
304-1633 No. 10, July 30-October 31, 1907
Volume
304-1634 No. 11, October 31, December 13, 1907
Volume
304-1635 No. 12, December 13, 1907-February 1, 1908
Volume
304-1636 January 28-September 26, 1908
Volume
304-1637 April 8-June 30, 1908
Volume
304-1638 July 6-December 21, 1908
Volume
304-1639 October 5, 1908-January 4, 1909
Volume
304-1640 January 7-30, 1909
Volume
304-1641 April 1-June 15, 1909
Volume
304-1642 July 31-October 1, 1909
Volume
304-1643 September 23-October 30, 1909
Volume
304-1644 October 30-December 27, 1909
Volume
304-1645 January 10-April 5, 1910
Volume
304-1646 April 2-July 1, 1910
Volume
304-1647 July 6-October 3, 1910
Volume
304-1648 October 4-December 8, 1910
Volume
304-1649 January 30-March 31, 1913
Volume
304-1650 April 10-30, 1913
Volume
304-1651 May 1-June 24, 1913
Volume
304-1652 July 11-August 1, 1913
Volume
304-1653 August 1-September 30, 1913
Volume
304-1654 October 6-November 5, 1913
Volume
304-1655 November 5-December 20, 1913
Volume
304-1656 January 8-February 3, 1914
Volume
304-1657 February 3-March 30, 1914
Volume
304-1658 April 6-May 6, 1914
Volume
304-1659 May 6-July 6, 1914
Volume
304-1660 July 15-August 31, 1914
Volume
304-1661 August 31-September 24, 1914
Volume
304-1662 October 7-November 11, 1914
Volume
304-1663 November 11-30, 1914
Volume
304-1664 January 22-February 3, 1915
Volume
304-1665 February 3-March 31, 1915
Volume
304-1666 April 2-May 4, 1915
Volume
304-1667 April 29-June 29, 1915
Volume
304-1668 July 1-23, 1915
Volume
304-1669 July 26-September 25, 1915
Volume
304-1670 October 4-25, 1915
Volume
304-1671 October 26-December 17, 1915
Volume
304-1672 December 11, 1915-January 7, 1916
Volume
304-1673 January 5-February 3, 1916
Volume
304-1674 February 4-March 23, 1916
Volume
304-1675 April 4-June 23, 1916
Volume
304-1676 April 4-June 28, 1916
Volume
304-1677 July 3-September 16, 1916
Volume
304-1678 July 6-September 30, 1916
Volume
304-1679 October 4-November 3, 1916
Volume
304-1680 October 3-November 3, 1916
Volume
304-1681 November 3-December 19, 1916
Volume
304-1682 January 3-February 15, 1917
Volume
304-1683 January 3-February 15, 1917
Volume
304-1684 February 3-March 27, 1917
Volume
304-1685 April 3-June 1, 1917
Volume
304-1686 April 4-July 18, 1917
Volume
304-1687 July 7-August 27, 1917
Volume
304-1688 July 7-December 31, 1917
Volume
304-1689 October 17-December 12, 1917
Volume
304-1690 October 10-December 31, 1917
Gross receipts tax statements and indexes, 1907-1908,
1.64 cubic ft. (10 volumes)
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 Annual Report of the Comptroller of Public Accounts for 1904-1905 gives summaries of similar reports for the quarter beginning April 17 and ending June 30, 1905--the first quarter the law was in effect.) Each type of company reported on a different form. The nature of what each type of company is reporting, and the percentage of tax on their gross receipts, is given below:
  • express companies: an annual report of gross receipts from charges and freights within this state paid or uncollected (2.5 percent).
  • sleeping car, palace car, dining car companies: a quarterly report of gross receipts (5 percent).
  • telegraph companies: an annual report of gross receipts in payment of telegraphic charges, including the amounts received on full rate messages and on half rate messages, and from the lease of any wires (3 percent).
  • telephone companies: a quarterly report of gross receipts of charges for the use of its lines or telephones (1.5 percent).
  • collecting or commercial agencies: a quarterly report of gross receipts in the payment of charges for collections and business done (0.5 percent).
  • gas, electric light, electric power or water works plants: a quarterly report of gross receipts in payment of charges on each utility (0.25 percent for cities of 10,000 and less than 25,000 inhabitants; 0.50 percent for cities of 25,000 inhabitants or more).
  • wholesale dealers in coal oil, naphtha, benzine, and other mineral oils refined from petroleum: a quarterly report of gross receipts (2 percent).
  • publishers, printers, or sellers of text books used in schools in Texas, and law books: a quarterly report of gross receipts (1 percent).
  • stock car, refrigerator or fruit car, tank car, coal car, furniture car or common box or flat car companies: a quarterly report of gross receipts from rentals or mileage or from other sources of revenue (3 percent).
  • pipe line companies: a quarterly report of the entire mileage of the pipe lines within and without the state of Texas, of the number of miles within Texas, and of the gross receipts from charges and freights with the state of Texas (2 percent).
  • owners, operators, lessees or managers of oil wells: a quarterly report of the total amount of oil produced (in barrels), the average market value per barrel, and the total value of the product during the quarter (1 percent).
  • wholesale dealers or distributors of spirituous liquors, etc.: a quarterly report of the amount collected from sales and distributions of spirituous, vinous, or malt liquors, or medicated bitters capable of producing intoxication (0.5 percent).
  • interurban, trolley, traction or electric street railway companies (city of more than 20,000 inhabitants): a quarterly report of gross receipts from charges for transportation (0.75 percent).
  • dealers in pistols: a quarterly report of gross receipts from the sale of all firearms (50 percent).
  • terminal company, or railroad company doing a terminal business: a quarterly report of gross receipts from all sources within the state (1 percent).
The two undated indexes to gross receipts tax, labeled "Book No. 1" and "Book No. 5," contain alphabetical lists of names of companies and individuals who paid the gross receipts tax, plus in many cases the number (in parentheses) of the section of the law which applied (e.g., 3 = telegraph company, 13 = oil company, etc.), plus an additional number (possibly a tax receipt number). The researcher should remember, of course, that the gross receipts tax statements are filed alphabetically, removing some of the purpose behind an index.
Arrangement
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.
Preferred Citation
(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.
Gross receipts tax statements, April 1, 1907-June 30, 1908
Volume
304-2670 A-B
Volume
304-2671 C-E
Volume
304-2672 F-H
Volume
304-2673 I-N
Volume
304-2674 O-R
Volume
304-2675 S
Volume
304-2676 T-Z
Box
304-2677 Gross receipts tax statements, July 1-September 30, 1908
Volume
304-2677 A-W (July 1-September 30, 1908)
Gross receipts tax indexes
Volume
304-2667 Book Number 1
Volume
304-2668 Book Number 5
Lists of companies paying gross receipts taxes, 1893-1894, 1911-1917,
0.33 cubic ft. (3 volumes)
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:
  1. a list of railroad companies, with the names and addresses (towns) of their auditors, which paid taxes for 1893 (pages 50-51), plus the exact dates when they were notified and when taxes were received for each of the first three quarters of 1894 (pages 153-180);
  2. a list of stagecoach companies, with the names and addresses (towns) of their proprietors, and the exact dates in February and March of 1894 when they paid for the quarter or year ending December 1893 (pages 52-53); and
  3. information on two telephone companies which reported to the Comptroller in 1894, including date of affidavit, number of telephones, by whom made, date certified to the State Treasurer, and amount of tax (page 19).
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 "paid," the date and amount), and remarks (e.g., "letter returned," or "mutual line," or "absorbed by Gulf States Tel. Co., Tyler," etc.).
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.
Arrangement
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.
Preferred Citation
(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.
Volume
304-2678 Lists of railroad, stagecoach, and telephone companies taxed, 1893-1894
Volume
304-2680 Lists of telephone companies taxed, 1911-1914
Volume
304-2679 Lists of companies and their gross receipts taxes, 1911-1917
Accounts of railroad, telegraph, express, and insurance companies with the State of Texas, 1879-1887,
0.38 cubic ft. (2 volumes)
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 :
Railroad companies:
Gulf, Colorado and Santa Fe R.R. Co.
In account with State of Texas

Dr. Cr.
(See Letter file No. 12661) To 1% passenger tax for year ending Dec. 31, 1880 $11.74
By amt. paid Jan. 27, 1880 Receipt No. 644, Deposit Warrant No. 1862 $11.74
(etc....)
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:

(Notice of apportionment sent to assessors, Apr. 6, 1880) Austin 15 $14,167.81
Brazoria 14 $13,223.30
Fort Bend 39 $36,836.33
Galveston 26 $24,557.56
See Letter file No. 14336.
Insurance companies:
East Texas Fire Insurance Company In account with State of Texas

Dr. Cr.
To State tax from Jan. 1 to Dec. 31, 1882 $200
By amount paid March 28, 1882:
Receipt #2139 Book 5 $200
Express companies:
Texas Express Company
In account with State of Texas

Dr. Cr.
To occupation tax from Jan. 1 to Dec. 31, 1881 $750
By amt. paid Dec. 17, 1880, Receipt #512 $750
Telegraph companies:
Bastrop and McDade Telegraph Co.
In account with State of Texas

Dr. Cr.
(See Letter File No. 12681) To 1 cent tax on full rate messages from Sept. 1 to Dec. 31, 1879 $6.46
To 1/2 cent tax on half rate messages from Sept. 1 to Dec. 31, 1879 $.52
By amt. paid Feb. 17, 1880 as per Receipt No. 709, Deposit Warrant No. 2270 $7.00
Arrangement
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.
Preferred Citation
(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.
Volume
304-2682 Journal, 1879-1884
Volume
304-2681 Journal, 1884-1887
Notices of non-receipt of gross passenger earnings reports (Form 81), 1894,
0.1 cubic ft. (one volume)
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.
Arrangement
The records in this volume are arranged by the creator chronologically.
Preferred Citation
(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.
Volume
304-1894 Form 81, June 27-December 6, 1894