An appropriation ledger is a general ledger which documents in considerable detail (using double-entry bookkeeping) the appropriation of money for the purposes of state government, as well as the expenditures of those appropriated funds. This subseries consists of 69 general appropriations ledgers, dating 1839-1932, bulk 1839-1920, plus two appropriations indexes, dating 1846-1861 and 1866-1867. Both kinds of records were maintained by the Texas Comptroller's office.

Arrangement within each ledger is by appropriation (each of which was also given an alphanumeric designation, beginning in 1842); for example Number 1, Pay and Mileage of Members of Legislature, or 74-L, Improvement of the Sabine River, or 2-P, Pay of Minute Men in 1860 and 1861. This designation heads the page or pages containing the debits from the appropriation on the left side of the page, and the credits to the appropriation on the right side, each listed chronologically. Information provided by the debit side includes date, person or organization to whom paid, warrant number, and amount. The credit side is much simpler, including date, source (usually by appropriation), and amount (usually the total). Typically the debit side contains multiple entries, sometimes extending for pages; whereas the credit side contains only a handful of entries, often only one.

By utilizing the appropriation ledgers, the researcher could determine, for example, that Governor E. M. Pease was paid a salary of $666.67 on March 5, 1869 (#763), $333.34 on April 1, 1869 (#959), etc.; and that the $4,000 total set aside for this expenditure was authorized on February 26, 1869 by Commanding General Canby in Order Number 18. Or, to take one more example, that on May 2, 1907 an appropriation of $20,000 was made for the transportation and subsistence of the Texas National Guard Camp of Instruction, and that out of that sum was paid the following: $307.54 to I&GN Railway Company (#140); $33.59 to Driskill Laundry (#103); $42.00 to Mary Claiborne (#280), all on September 3, 1907; $52.93 to Tobin's Book Store (#11198) on October 17; etc.

Each of the earlier ledgers (1840-1871) cover more than one biennium; ledgers from 1873 through 1887 each cover a biennium; ledgers from 1888 through 1915 each cover a year; and from 1916 through 1920, each year is covered in multiple ledgers, from two to six in number. Each succeeding year the appropriations (in addition to numbers) are given the next letter of the alphabet, starting over again with A in 1866, 1893, and 1918. Although the bulk of each appropriation was spent within that fiscal year, some were not finalized until years after the appropriation, a fact documented on the debit side of the page.

There are several apparent gaps in the Appropriations ledgers: for the period of the Republic, 1836-1839; and for the period of statehood, 1876-1878 (but only appropriations with the alphabetical designation K through M). This last gap can be filled, however, by consulting the Treasurer's Office Appropriations ledger which covers 1875-1882 (Volume 2-7/1035).

In addition, there are two indexes: a List of Appropriations, 1846-1861 (giving date, for what purpose, amount, number, and pages); and an Index to Ledger of Appropriations, 1866-1867 (providing name of appropriation, appropriation number, letter, and folio).

Special appropriations ledgers (for school funds) were created by the Texas Comptroller's office to document the expenditure of moneys in the various school funds (e.g., available school fund, permanent school fund, available university fund, permanent university fund, A&M College fund, available orphan asylum fund, redemption of school lands, etc.). This subseries consists of six ledgers dating 1871-1877, 1884-1896, and 1884-1890. The format varies from ledger to ledger, but generally includes the following information: date, explanation (e.g., to whom, coupon number if applicable, for what consideration, and county), warrant number, and amount debited.

Special appropriations ledgers (other) were created by the Texas Comptroller's office to document specific appropriations other than those which related to public education. This subseries consists of five ledgers dating 1860-1865, 1879, 1881-1885, and 1897-1909. Two ledgers document expenditures for the defense of the frontier, 1860-1865 and 1879. Two ledgers document appropriations for the Texas Governor's office, 1881-1885 and 1899-1909 (including, among other things, furniture and repairs to the Governor's mansion). One ledger concerns only deficiency appropriations, 1897-1901.

A warrant register is a journal which documents the day-to-day authorization of the expenditure of money for the purposes of government; as such, it is the principal accounting record of original entry. This subseries consists of nine warrant or draft registers which cover the period of the Republic of Texas, 1836-1846. They were given various labels as indicated on the spine, front cover, and/or heading(s); most of these alternative designations are given in the list below. The two most common designations are Register of civil and naval warrants; and Memorandum of drafts drawn by 1st (and 2nd) Auditor, approved and countersigned by the Comptroller. For all practical purposes, these registers (which overlap somewhat chronologically) document the same activities. Technically, however, the following definitions should be noted. A warrant can be defined as a writing that authorizes a person to pay or deliver to another, and the other to receive, money or other consideration. A draft can be defined as an order for the payment of money drawn by one person or bank on another.

The information provided in these Republic warrant registers/memoranda of drafts varies from journal to journal, but usually includes the following: to whom issued/in whose favor, date, number of warrant/draft, amount, number and/or letter of appropriation, and for what consideration. Sometimes also included are various combinations of the following: by whom certified, class, name of claimant, date of origin of claim, by what authority, number of claim, number of voucher, number of certificate, auditor's number, and when audited.

A warrant register is a journal which documents the day-to-day authorization of the expenditure of money for the purposes of state government; as such, it is the principal accounting record of original entry. This subseries consists of 50 general warrant registers, plus one index, created by the Texas Comptroller's office. The date span is 1846-1899, 1903-1907, 1909-1921.

By 1856, these types of journals were known as general warrant registers. The information given by the various columns in each register varies over time, but generally includes the following: date; number of warrant; number of voucher (no longer given after 1869); to whom issued; amount; number and letter of appropriation; description of claim (dropped after 1861); descriptions of appropriation and consideration (both dropped in 1917); and date services were rendered (1906-1917). There are four gaps in the registers (one major): between August 1890 and September 1891, between December 1899 and May 1904, between June 1907 and September 1909, and between May 1919 and December 1919.

There is one index to general warrant registers, volumes 1-9 (1846-1885), which gives the following information: name of person or company to whom the warrant was issued, volume number, page number, and warrant number. The last two numbers are written one over the other, divided by a line; thus, for example: Houston & Texas Central Railway--vol. 4--166/3203 (which means that warrant number 3203, on page 166 of volume 4, was issued to the Houston & Texas Central Railway).

A warrant register is a journal which documents the day-to-day authorization of the expenditure of money for the purposes of state government; as such, it is the principal accounting record of original entry. This subseries consists of eight special warrant registers created by the Texas Comptroller's office, 1848-1866, 1871-1881, 1895-1896, and 1902-1903.

Between 1848 and 1866, two journals and part of another journal are registers of warrants drawn upon special deposits. These document some or all of the following: in whose favor drawn/to whom issued, date of warrant, date of payment, number of warrant, number of voucher, amount, description of claim, on what account drawn, character of deposits, county, and how paid.

Four special warrant registers also cover the period 1871 through 1903. Three of them document public school payments (especially the payment of public school teachers prior to July 1873). Information given in these registers parallels that given in most general warrant registers.

The third special warrant register is for warrants funded under an Act approved May 30, 1873 (An Act to authorize the holders of State Warrants to surrender the same to the State Treasurer and receive (10 percent) State Bonds in lieu thereof), and gives number of warrant, date issued, to whom issued, date funded, amounts, and by whom funded.

The fourth special warrant register documents witness fees and sheriff department expenses, 1895-1896. Columns include date of warrant, original claimant, warrant number, appropriation number, nature of claim, term, and amounts under four headings (sheriffs, clerks, attorneys; examining trials; witnesses; and civil cases).

These records document the mailing of Treasury warrants to cover payment of claims filed with the Texas Comptroller's office. This subseries consists of 58 letterpress volumes containing copies of transmittal letters which accompanied Treasury Warrants mailed by the Texas Comptroller to cover claims filed with the Comptroller's office, May 1887-November 1909. These are labeled General Warrants; beginning in 1901, warrants to sheriffs, and special warrants, each form a separate run of transmittal books.

Information provided in these form letters (Form Number 76) includes the following: date of letter, name and address (city/town) of the recipient claimant, Treasury Warrant number, amount, type of claim(s), and person for which the claim is filed (if different than the filer). The Comptroller closes each letter by requesting acknowledgment of receipt. The types of claims covered include pensions, witness fees, attorney fees, salaries of district judges, etc.

These letterpress volumes help to supplement the general warrant registers, 1846-1899 and 1904-1921. For one thing, the letterpress transmittal books are indexed by the name of the claimant. For another thing, the letterpress books sometimes provide additional data, i.e., town/city of claimant, and (usually) purpose of the claim, which is sometimes omitted in the registers. Finally, the letterpress volumes fill most of the chronological gaps which exist in the warrant registers; out of 104 months which are not covered in the warrant registers between 1846 and 1921, the letterpress transmittal books cover all but 27 months. (The remaining gaps include: August 1890-August 1891; July 13-October 1, 1902; January 28-April 29, 1909; and May-December 1919.)

These same volumes often also include Form Number 58 or 76b, Transmittals of deficiency certificates. Deficiency certificates were issued when the appropriation for payment of claims of a certain character were exhausted, and warrants on the State Treasury could not be drawn.

Each of these fragile volumes contains an alphabetical index of claimants.

These records document the mailing of Treasury warrants to cover payment of sheriffs' claims filed with the Texas Comptroller's office. This subseries consists of 32 letterpress volumes containing copies of transmittal letters which accompanied Treasury Warrants mailed by the Texas Comptroller to cover claims filed by sheriffs with the Comptroller's office, August 1901-October 1909 and March-September 1919. Earlier sheriffs' claims (beginning 1887) can be found in the preceding subseries, General warrants (Form 76).

Information provided in the form letters for sheriff's transmittals includes the following: date of letter, name and address (city/town) of the recipient claimant, Treasury Warrant number, amount, type of claim(s), and person for which the claim is filed (if different than the filer). The Comptroller closes each letter by requesting acknowledgment of receipt. The types of claims covered by sheriff's warrant transmittals include such things as witness fees, exams (sheriff, justice of the peace, attorney, constitutional), salaries of district court clerks, etc.

As with the transmittal books for general warrants, these letterpress volumes help to supplement the general warrant registers, 1846-1899 and 1904-1921. For one thing, the sheriffs' transmittal books are indexed by the name of the claimant. For another thing, the letterpress books sometimes provide additional data, i.e., town/city of claimant, and (usually) purpose of the claim, which is sometimes omitted in the registers. Finally, the letterpress volumes fill most of the chronological gaps which exist in the warrant registers; out of 69 months which are not covered in the warrant registers between 1901 and 1921, the sheriffs' transmittal books cover all but 9 months. (The remaining gaps include: July 1907-January 1908, and October-December 1919.)

Each of these fragile volumes (except for the two for 1919) contains an alphabetical index of claimants.

These records document the mailing of special Treasury warrants to cover payment of special claims filed with the Texas Comptroller's office. This subseries consists of 17 letterpress volumes containing copies of transmittal letters which accompanied Treasury Warrants processed by the Special Warrant Clerk and mailed by the Texas Comptroller to cover certain special claims filed with the Comptroller's office, February 1901-January 1913.

Information provided in the form letters designated Form Number 76 includes the following: date of letter, name and address (city/town) of the recipient claimant, Treasury Warrant number, amount, type of claim (s), and person for which the claim is filed (if different than the filer). The Comptroller closes each letter by requesting acknowledgment of receipt. The kinds of claims covered by Form Number 76 in the transmittal books of the Special Warrant Clerk (1901-1913) included such things as county tax collected by the Comptroller from non-residents, refunds to purchase school land, claims for amounts due out of the unorganized county tax fund, salaries of A&M College, etc.

Also very common is another type of form letter, accompanying Treasury Warrants sent to county and city treasurers for stated amounts covering the amount of the pro rata distributive share of a given Independent School District in the Available School Fund, received by the State Treasurer during stated months for specified scholastic years, or to pay specific coupons.

An unbroken series, these volumes fill in (with special warrants) the following gaps in the general warrant registers, totalling 67 months: February 1901-May 1904, and June 1907-September 1909. Volumes 1-6 (1901-1904) each contain an alphabetical index of claimants.

These records document the payment of county tax assessors and justices of the peace (and those formerly holding those positions) specific sums of money as compensation for their services. This subseries consists of four volumes which contain copies of Texas Comptroller's drafts, 1872-1878 and 1881-1882, ordering county sheriffs and tax collectors to pay to county tax assessors and justices of the peace (and those formerly holding those positions) specific sums of money as compensation for their services. These services included such tasks as assessing state and county ad valorem taxes, occupation taxes, poll taxes, and road and bridge taxes, or taking the scholastic census. Information provided by these copies of drafts includes the following: number of draft, amount, name of county, name and/or office of party paid, type of services, and date.

These records document the payment of tax assessors to assess taxes, take the scholastic census, and take statistics for counties. This subseries consists of six letterpress volumes, containing copies of form letters used to transmit Texas Comptroller's drafts for payment of tax assessors to assess taxes, take the scholastic census, and take statistics for counties, 1888-1891 and 1901-1910. Information included on the forms includes the following: date, name and address of the payee (normally the tax assessor), comptroller's draft number, amount, city or county, and year of taxes/census/statistics. The four 19th-century volumes contain all three forms mixed together, and are all indexed either by the name of the assessor or by the name of the county. The two 20th-century volumes contain only the form for assessing taxes (designated Form Number 77 beginning in 1903), and contain no indexes.