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TABLE OF CONTENTS


Overview

Agency History

Scope and Contents of the Records

Organization of the Records

Restrictions

Index Terms

Related Material

Administrative Information

Description of Series

Appropriations ledgers, 1839-1932, bulk 1839-1920,

Warrant registers, 1836-1899, 1902-1921,

School and special warrants (Form 48), 1900, 1911-1913,

General Warrant Department: outgoing correspondence, 1901-1913,

Warrant clerks transmittal books, 1887-1913, 1919,

Letterpress books documenting fees for witnesses and county and district officials, 1892-1913,

Registers of deficiencies, 1882-1884, 1887-1888, 1892,

Records of Comptroller's drafts, 1872-1878, 1881-1882, 1888-1891, 1901-1910,

Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office Appropriations and Warrant Volumes at the Texas State Archives, 1836-1932



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office appropriations and warrant volumes
Dates: 1836-1932
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. These records document the appropriation, expenditure, and disbursement of funds by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of records include appropriations ledgers, warrant registers, outgoing correspondence, indexes, drafts for payment, and associated records, dating 1836-1932.
Quantity: 90 cubic ft. (347 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.

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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. These records document the appropriation, expenditure, and disbursement of funds by the State of Texas (to pay salaries, expenses, and other claims), as accounted for by the Comptroller of Public Accounts. They comprise 347 volumes that include appropriations ledgers, warrant registers, outgoing correspondence, indexes, drafts for payment, and associated records, dating 1836-1932. This includes the following: 82 appropriation ledgers and indexes, 1839-1932; and 265 volumes which document the issuing of warrants by the Comptroller's office (eventually handled by a Warrant Clerk or Department), 1836-1921 (including warrant registers, copies of school and special warrants, outgoing correspondence, transmittal books, witness fee books, registers of deficiencies, and records of drafts).

There are 80 appropriations ledgers dating 1839-1932, bulk 1839-1920, plus two appropriations indexes dating 1846-1861 and 1866-1867, that document in considerable detail (using double-entry bookkeeping) the appropriation of money for the purposes of Texas state government, as well as the expenditures of those appropriated funds. There are 67 warrant registers, dating 1836-1899 and 1902-1921, and one index to warrant registers, 1846-1885, created by the Texas Comptroller's office; warrant registers are journals documenting the day-to-day authorization of the expenditure of money for the purposes of state government, and as such, are the principal accounting records of original entry. There are 16 volumes, dating 1900 and 1911-1913, that document the issuance of school and special Treasury warrants (designated Form Number 48) authorized by the Texas Comptroller's office. There are 12 letterpress volumes containing copies of outgoing letters signed by the Texas Comptroller or Acting Comptroller, regarding the business of the General Warrant Department, dating 1901-1913. There are 107 letterpress volumes containing copies of transmittal letters which accompanied Treasury warrants mailed by the Texas Comptroller to cover payment of claims filed with the Comptroller's office, dating 1887-1913 and 1919. There are 50 letterpress copybooks that document the payment of fees to witnesses for compliance with subpoenas, and to various county and district officials for the performance of their duties and services with regards to the work of the courts, dating 1892-1913. There are two registers that document deficiencies that have occasionally occurred in the appropriations for the support of the state government, dating 1882-1884, 1887-1888, and 1892. Finally, there are 10 volumes created by the Texas Comptroller's office that document the payment of persons to assess taxes, take the scholastic census, and take statistics for counties, dating 1872-1878, 1881-1882, 1888-1891, and 1901-1910.

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

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Organization of the Records

These records have been organized by State Archives staff into eight series, and 11 subseries:
Appropriations ledgers, 1839-1932, bulk 1839-1920, 31.15 cubic ft. (82 volumes) (in 3 subseries)
  • General appropriations ledgers, 1839-1932, bulk 1839-1920, 29.24 cubic ft. (71 volumes)
  • Special appropriations ledgers: school funds, 1871-1877, 1884-1896, and 1884-1890, 1.42 cubic ft. (6 volumes)
  • Special appropriations ledgers: other, 1860-1865, 1879, 1881-1885, 1897-1909, 0.49 cubic ft. (5 volumes)
Warrant registers, 1836-1899, 1902-1921, 30.42 cubic ft. (68 volumes) (in 3 subseries)
  • Warrant registers/memoranda of drafts (Republic of Texas), 1836-1846, 2.22 cubic ft. (9 volumes)
  • General warrant registers and index (State of Texas), 1846-1899, 1903-1907, 1909-1921, 27.05 cubic ft. (51 volumes)
  • Special warrant registers (State of Texas), 1848-1866, 1871-1881, 1895-1896, 1902-1903, 1.15 cubic ft. (8 volumes)
School and special warrants (Form 48), 1900, 1911-1913, 2.53 cubic ft. (16 volumes)
General Warrant Department: outgoing correspondence, 1901-1913, 1.6 cubic ft. (12 volumes)
Warrant clerks transmittal books, 1887-1913, 1919, 13.81 cubic ft. (107 volumes) (in 3 subseries)
  • General warrants (Form 76), 1887-1909, 7.22 cubic ft. (58 volumes)
  • Sheriff's transmittals (Form 76), 1901-1909, 1919, 4.44 cubic ft. (32 volumes)
  • Special Warrant Clerk transmittal books, 1901-1913, 2.15 cubic ft. (17 volumes)
Letterpress books documenting fees for witnesses and county and district officials, 1892-1913, 9.3 cubic ft. (50 volumes)
Registers of deficiencies, 1882-1884, 1887-1888, 1892, 0.4 cubic ft. (2 volumes)
Records of Comptroller's drafts, 1872-1878, 1881-1882, 1888-1891, 1901-1910, 0.79 cubic ft. (10 volumes) (in 2 subseries)
  • Draft books, 1872-1878, 1881-1882, 0.25 cubic ft. (4 volumes)
  • Transmittal letters for assessors' drafts (Form 77), 1888-1891, 1901-1910, 0.54 cubic ft. (6 volumes)

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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.

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Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Claims--Texas.
Expenditures, Public--Texas.
Local officials and employees--Salaries, etc.--Texas.
Payment--Texas.
School lands--Texas.
Special funds--Texas.
Witnesses--Texas--Fees.
Places:
Texas--Appropriations and expenditures.
Texas--Claims.
Texas--Politics and government--1836-1846.
Document Types:
Correspondence--Texas--County officials and employees--1888-1891, 1901-1910.
Correspondence--Texas--Payment--1887-1913, 1919.
Correspondence--Texas--Witnesses--1892-1913.
Drafts (negotiable instruments)--Texas--County officials and employees--1872-1878, 1881-1882.
Indexes--Texas--Appropriations--1846-1861, 1866-1867.
Index--Texas--Public expenditures--1846-1885.
Ledgers--Texas--Appropriations--1839-1932, bulk 1839-1920.
Letterpress copybooks--Texas--County officials and employees---1888-1891, 1901-1910.
Letterpress copybooks--Texas--Payment--1887-1913, 1919.
Letterpress copybooks--Texas--Witnesses--1892-1913.
Memorandums--Texas-Public expenditures--1836-1846.
Registers--Texas--Public expenditures--1836-1899, 1902-1907, 1909-1921.
Warrants--Texas--Public expenditures--1900, 1911-1913.
Functions:
Administering appropriations.
Administering expenditures.

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Related Material

The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.

Texas State Archives
Treasurer's Office records are almost totally unprocessed, but are almost always related to the records of the Comptroller's office. Where appropriate, some specific Treasurer's office records are listed as related material under the corresponding series description.
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.)

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Administrative Information

Preferred Citation

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

Accession Information

Accession numbers: 1915/001, 1933/007, 1961/046, 1976/076, 1980/213, and unknown

These records were transferred to the Texas State Archives by the Texas Comptroller's office on December 17, 1914; February 21, 1934; September 6, 1962; February 3, 1976; March 15, 1980. Dates of many accessions are uncertain.

Processing Information

Lisa Hendricks, September 1995

Tony Black, December 1993, February 1994, October 1994, December 1994, June 1995, July 1995, August 1995, September 1995

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Detailed Description of the Records

 

Appropriations ledgers, 1839-1932, bulk 1839-1920,
31.15 cubic ft. (82 volumes)

These records document in considerable detail (using double-entry bookkeeping) the appropriation of money for the purposes of Texas state government, as well as the expenditures of those appropriated funds. This series consists of 80 appropriations ledgers (69 of them general and 11 of them special) dating 1839-1932, bulk 1839-1920, plus two appropriations indexes, 1846-1861 and 1866-1867.
Organization
These records have been organized by State Archives staff into three subseries:
General appropriations ledgers, 1839-1932, bulk 1839-1920, 29.24 cubic ft. (21 volumes)
Special appropriations ledgers: school funds, 1871-1904, 1.42 cubic ft. (6 volumes)
Special appropriations ledgers: other, 1860-1865, 1879, 1881-1885, 1897-1909, 0.49 cubic ft. (5 volumes)
Related Material
The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.
Texas State Archives
Texas Treasurer's Office, Appropriations ledgers, 1846-1854, 1858-1868, 1871-1882, 1901, 2.31 cubic ft. (6 volumes) (There is no finding aid available for this unprocessed collection. Call numbers are: Volume 4-20/273 (for 1846-1854); Volume 2-7/1109 (for 1858-1868); Volume 2-7/1009 (for 1871-1874); Volume 2-7/1006 (for 1871, available school fund); Volume 2-7/910 (for 1874-1876, 1901); Volume 2-7/1035 (for 1875-1882).)
Preferred Citation
(Identify the item and cite the subseries), Appropriations ledgers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1915/001, 1961/046, 1976/076, and unknown
Two of the appropriations ledgers (1842-1861) were transferred to the Texas State Archives by the Texas Comptroller's office on December 17, 1914. An unknown number of appropriation ledgers (1890-1910) 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. Another 43 of the appropriations ledgers (volumes 766 thru 807, 1885-1920) were transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on February 3, 1976. Accession records on the other volumes are incomplete.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, December 1993, October 1994, December 1994, August 1995
General appropriations ledgers, 1839-1932, bulk 1839-1920,
29.24 cubic ft. (71 volumes)
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).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement by the creator within each ledger is by appropriation (each of which was also given an alphanumeric designation, beginning in 1842).
Preferred Citation
(Identify the item), General appropriations ledgers, Appropriations ledgers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
General appropriations ledgers
Volume
304-2431 1839-1840
Volume
304-2431A 1839-1845
Volume
304-2432 1840-1842
Volume
304-2433 1840
Volume
304-2434 1842
Volume
304-2435 1842-1846
Volume
304-2435A 1844
Volume
304-2436 1846
Volume
304-2437 Appropriations index, 1846-1861
Volume
304-2438 Number 1, (1-E), 1846-1854
Volume
304-2439 Number 2, (F-L), 1851-1863
Volume
304-2441 Number 4, (Q-U), 1862-1866
Volume
304-2442 Number 5, (A-E), 1866-1874, bulk 1866-1871
Volume
304-2443 Q-B, 1861-1881, bulk 1861-1869
Volume
304-2444 Appropriations index, 1866-1867
Volume
304-2445 C-F, 1869-1874
Volume
304-2446 G-H, 1873-1876, bulk 1873-1875
Volume
304-2447 J, 1874-1877, bulk 1874-1876
Volume
304-2448 N-O, 1878-1884, bulk 1878-1881
Volume
304-2499 1879-1880
(not double entry)
Volume
304-2449 P-Q, 1881-1885, bulk 1881-1884
Volume
304-2450 R, 1883-1892, bulk 1883-1885
Volume
304-2451 S, 1885-1897, bulk 1885-1887
Volume
304-2452 T, 1887-1891, bulk 1887-1888
Volume
304-2453 U, 1888-1897, bulk 1888-1889
Volume
304-2454 V, 1889-1898, bulk 1889-1890
Volume
304-2455 W, 1890-1896, bulk 1890-1891
Volume
304-2456 X, 1891-1895, bulk 1891-1892
Volume
304-2457 Y, 1892-1896, bulk 1892-1893
Volume
304-2458 Z, 1893-1895, bulk 1893-1894
Volume
304-2459 A, 1893-1901, bulk 1893-1894
Volume
304-2460 B, 1895-1901, bulk 1895-1896
Volume
304-2461 C, 1896-1905, bulk 1896-1897
Volume
304-2462 D, 1897-1901, bulk 1897-1898
Volume
304-2463 E, 1898-1904, bulk 1898-1899
Volume
304-2464 F, 1899-1903, bulk 1899-1900
Volume
304-2465 G, 1900-1903, bulk 1900-1901
Volume
304-2466 H, 1901-1905, bulk 1901
Volume
304-2500 1901-1905
Volume
304-2467 J, 1901-1913, bulk 1901-1902
Volume
304-2468 K, 1902-1912, bulk 1902-1903
Volume
304-2469 L, 1903-1907, bulk 1903-1904
Volume
304-2470 M, 1904-1908, bulk 1904-1905
Volume
304-2471 N, 1905-1922, bulk 1905-1906
Volume
304-2472 O, 1906-1911, bulk 1906-1907
Volume
304-2473 P, 1907-1912, bulk 1907-1908
Volume
304-2474 Q, 1908-1911, bulk 1908-1909
Volume
304-2475 R, 1909-1917, bulk 1909-1910
Volume
304-2476 S, 1910-1915, bulk 1910-1911
Volume
304-2477 T, 1911-1926, bulk 1911-1912
Volume
304-2478 U, 1912-1927, bulk 1912-1913
Volume
304-2479 V, 1913-1926, bulk 1913-1914
Volume
304-2480 W, 1914-1917, bulk 1914-1915
Volume
304-2481 X, 1915-1918, bulk 1915-1916
Volume
304-2482 X--Book 2, Judiciary, 1915-1932, bulk 1915-1916
Volume
304-2483 Y, 1916-1918, bulk 1916-1917
Volume
304-2484 Y--Book 2, Judiciary, 1916-1919, bulk 1916-1917
Volume
304-2485 Z (1 to 859), 1917-1922, bulk 1917-1918
Volume
304-2486 Z (860 to 1588), 1917-1919, bulk 1917-1918
Volume
304-2487 Z (1589 to 2641), 1917-1919, bulk 1917-1918
Volume
304-2488 Z (2642 to 3362), 1917-1922, bulk 1917-1918
Volume
304-2489 Z (3363 to 3365), 1917-1922, bulk 1917-1918
Volume
304-2490 Z (895 to 1031)--Judiciary, 1917-1921, bulk 1917-1918
Volume
304-2491 A (1 to 581), 1918-1920, bulk 1918-1919
Volume
304-2492 A (582 to 794), 1918-1921, bulk 1918-1919
Volume
304-2493 A (795 to 1258), 1918-1923, bulk 1918-1919
Volume
304-2494 A (1031 to 1060)--Judiciary, 1918-1923, bulk 1918-1919
Volume
304-2495 B (1 to 564), 1919-1920
Volume
304-2496 B (565 to 973), 1919-1921, bulk 1919-1920
Volume
304-2497 B (974 to 1535), 1919-1922, bulk 1919-1920
Volume
304-2498 B (1359 to 1515)--Judiciary, 1919-1920
Special appropriations ledgers: school funds, 1871-1877, 1884-1896, and 1884-1890,
1.42 cubic ft. (6 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Each ledger is arranged by the creator by fund, then chronologically within each fund (which is also numerical by warrant number). An exception to this arrangement are two ledgers covering 1889-1892, which are divided into county and city, arranged alphabetically, and therein chronologically.
Preferred Citation
(Identify the item), Special appropriations ledgers: school funds, Appropriations ledgers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Special appropriations ledgers: school funds
Volume
304-2501 A-F, 1871-1877
Volume
304-2502 1884-1890
Volume
304-2503 1889-1891
(county and city, alphabetical)
Volume
304-2504 1891-1892
(county and city, alphabetical)
Volume
304-2505 1893-1896
Volume
304-2506 1900-1904
Special appropriations ledgers: other, 1860-1865, 1879, 1881-1885, 1897-1909,
0.49 cubic ft. (5 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Each ledger is arranged by the creator by fund/appropriation, and chronologically therein.
Preferred Citation
(Identify the item), Special appropriations ledgers: other, Appropriations ledgers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Special appropriations ledgers
Volume
304-2440 Frontier defense, (1-0 to 76-T), 1860-1865
Volume
304-2507 Frontier defense, 1879
Volume
304-2508 Executive office, 1881-1885
Volume
304-2509 Deficiency appropriations, 1897-1901, bulk 1898-1899
Volume
304-2510 F-R, Governor's office, 1899-1909

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Warrant registers, 1836-1899, 1902-1921,
30.42 cubic ft. (68 volumes)

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 series consists of 67 warrant registers created by the Texas Comptroller's office, dating 1836-1899 and 1902-1921, plus one index to warrant registers, 1846-1885. The information given by the various columns in each register varies over time.
Republic of Texas warrant registers/memoranda of drafts usually include the following information: 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.
Information given in general warrant registers for the State of Texas 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).
Information given in special warrant registers varies even more, and is fully described in the description of that subseries in this finding aid.
Organization
These records have been organized by State Archives staff into three subseries:
Warrant registers/memoranda of drafts (Republic of Texas), 1836-1846, 2.22 cubic ft. (9 volumes)
General warrant registers and index (State of Texas), 1846-1899, 1903-1907, 1909-1921, 27.05 cubic ft. (51 volumes)
Special warrant registers (State of Texas), 1848-1866, 1871-1881, 1895-1896, 1902-1903, 1.15 cubic ft. (8 volumes)
Related Material
The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.
Texas State Archives
Texas Treasurer's Office, Registers of warrants paid, 1866-1899, 10.41 cubic ft. (19 volumes) (There is no finding aid available for these unprocessed records. Call numbers are listed below in the appropriate subseries, for the convenience of the researcher.)
Preferred Citation
(Identify the item and cite the subseries), Warrant registers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1915/001, 1933/007, 1961/046, 1980/213
These records were transferred to the Texas State Archives by the Texas Comptroller's office on December 17, 1914 (7 warrant registers, 1840-1865); on February 21, 1934 (24 warrant registers, 1848-1899); on February 17, 1939 (one warrant register, 1918); (via the Records Management Division of the Texas State Library) on September 6, 1962 (12 volumes called "Register of revenue warrants paid"); and (via the Records Management Division of the Texas State Library) on March 15, 1980 (24 of the general warrant registers, volumes 808 thru 831, 1906-1921).
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, February 1994, October 1994, December 1994, July 1995
Warrant registers/memoranda of drafts (Republic of Texas), 1836-1846,
2.22 cubic ft. (9 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically. Arrangement by the creator within a register is also chronological, which is also to say numerical by warrant number.
Preferred Citation
(Identify the item), Warrant registers/memoranda of drafts (Republic of Texas), Warrant registers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Draft registers
Volume
304-2511 January 1836-February 1840
(Military Payments (but also some civil payments))
Volume
304-2512 (part) January 1836-December 1837
(Controller's Memorandum; Controller's Memorandum with 1st Auditor; Controller's Memorandum with 2nd Auditor; Memorandum of 1st Auditor)
Volume
304-2513 December 1837-February 1840
(Memorandum of drafts drawn by 1st Auditor, approved and countersigned the Comptroller (military))
Volume
304-2514 December 1837-February 1840
(Memorandum of drafts drawn by 2nd Auditor, approved and countersigned by the Comptroller)
Volume
304-2512 (part) April 1840-September 1841
(pages 185-221 and 417-418)
(Register of change notes issued by Act of Congress February 5, 1840)
Warrant registers
Volume
304-2515 July 1837-March 1842
(Consolidated register, civil and naval warrants/Record of drafts issued by 2nd Auditor)
Volume
304-2516 1838-1842
(Warrants)
Volume
304-2942 Auditor and Comptroller's report (= warrant register), January 1840-March 1841
(also Republic of Texas in Account Current with Asa Brigham late Treasurer, November 1837-April 1840)
Volume
304-2517 March 1840-February 1846
(Register of warrants countersigned by 2nd Auditor)
Volume
304-2518 May 1842-October 1845
(Register of civil and naval warrants--Comptroller's office)
General warrant registers and index (State of Texas), 1846-1899, 1903-1907, 1909-1921,
27.05 cubic ft. (51 volumes)
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).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement by the creator within a register is also chronological, which is also to say numerical by warrant number.
Preferred Citation
(Identify the item), General warrant registers and index (State of Texas), Warrant registers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
General warrant registers (State of Texas)
Volume
304-2519 April 1846-January 1866
1st Auditor, (1846-1862)
and special deposits, (1849-1866)
Volume
304-2520 (Volume 1) (1st Auditor), April 1846-July 1856
Volume
304-2521 (Volume 2), August 1856-May 1861
Volume
304-2522 (Volume 3), June 1861-March 1871
Volume
304-2523 (Volume 4), April 1871-January 1874
Volume
304-2524 (Volume 5), January 1874-August 1875
Volume
304-2525 (Volume 6), September 1875-March 1878
Volume
304-2526 (Volume 7), March 1878-April 1881
Volume
304-2527 (Volume 8), April 1881-August 1883
Volume
304-2528 (Volume 9), August 1883-August 1885
Volume
304-2530 (Volume 10), September 1885-August 1887
Volume
304-2531 September 1887-February 1889
Volume
304-2532 February 1889-June 1890
Volume
304-2533 June 1890-July 1890
Volume
304-2534 November 1891-May 1893
Volume
304-2535 May 1893-February 1894
Volume
304-2536 March 1894-November 1894
Volume
304-2537 December 1894-August 1895
Volume
304-2538 August 1895-May 1896
Volume
304-2539 May 1896-August 1897
Volume
304-2540 August 1897-December 1898
Volume
304-2541 December 1898-November 1899
Volume
304-3005 June-August 1892, December 1903-February 1904, March-May and September-November 1906
Volume
304-3007 June-August 1903
Volume
304-2542 June 1904-August 1906
Volume
304-3012 March-May 1905
Volume
304-2543 April 1906-November 1906
Volume
304-2544 November 1906-May 1907
Volume
304-2545 October 1909-April 1910
Volume
304-2546 April 1910-November 1910
Volume
304-2547 November 1910-May 1911
Volume
304-2548 May 1911-November 1911
Volume
304-2549 November 1911-April 1912
Volume
304-2550 April 1912-November 1912
Volume
304-2551 November 1912-April 1913
Volume
304-2552 April 1913-July 1913
Volume
304-2553 July 1913-December 1913
Volume
304-2554 December 1913-June 1914
Volume
304-2555 June 1914-January 1915
Volume
304-2556 January 1915-July 1915
Volume
304-2557 July 1915-December 1915
Volume
304-2558 December 1915-May 1916
Volume
304-2559 May 1916-December 1916
Volume
304-2560 December 1916-June 1917
Volume
304-2561 June 1917-November 1917
Volume
304-2562 November 1917-July 1918
Volume
304-2563 July 1918-April 1919
Volume
304-2564 January 1920-August 1920
Volume
304-2565 September 1920-February 1921
Volume
304-2566 February 1921-August 1921
Index
Volume
304-2529 Index to general warrant registers (volumes 1-9), April 1846-August 1885
Treasurer's Office: Registers of warrants paid, 1866-1899,
10.41 cubic ft. (19 volumes)
(listed here for the convenience of the researcher)
Volume
2-1/701 August 1866-April 1872
Volume
2-1/700 (Volume 6), March 1871-January 1874
Volume
2-1/681 March 1871-August 1877
Volume
2-1/699 (Volume 8) (Available School Fund), May 1871-July 1872
Volume
2-1/683 (Volume 9), January 1872-May 1882
Volume
2-1/680 (Volume 10), September 1877-January 1879
Volume
2-1/702 January 1874, November 1879-February 1881, January-March 1883
Volume
2-1/688 (Volume 11), May 1882-March 1885
Volume
2-1/693 March 1885-April 1887
Volume
2-1/694 April 1887-August 1888
Volume
2-1/689 September 1888-February 1890
Volume
2-1/678 February 1890-August 1891
Volume
2-1/698 August 1891-December 1892
Volume
2-1/687 December 1892-August 1893
Volume
2-1/679 (Volume 18?), September 1893-November 1894
Volume
2-1/696 November 1894-December 1895
Volume
2-1/682 (Volume 21), December 1895-July 1897
Volume
2-1/697 (Volume 22), July 1897-June 1899
Volume
2-1/695 September 1893-July 1897
(Special Warrants)
Special warrant registers (State of Texas), 1848-1866, 1871-1881, 1895-1896, 1902-1903,
1.15 cubic ft. (8 volumes)
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).
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically. Arrangement by the creator within a register is also chronological, which is also to say numerical by warrant number.
Preferred Citation
(Identify the item), Special warrant registers (State of Texas), Warrant registers, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Special warrant registers (State of Texas)
April 1846-January 1866
Volume
304-2519 1st Auditor, (1846-1862)
and special deposits, (1849-1866)
Volume
304-2571 February 1848-January 1856
(special deposits)
Volume
304-2945 Warrant register (?), March-November 1862
(frontier defense)
Volume
304-2568 1871-1881
(public school payments)
Volume
304-2569 1874-1876
(for payment of teachers prior to July 1873)
Volume
304-2570 1873-1876
(warrants funded under act approved May 30, 1873)
Volume
304-2567 1895-1896
(witness fees/sheriff departments)
Volume
304-2943 School warrant register, 1902-1903

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School and special warrants (Form 48), 1900, 1911-1913,
2.53 cubic ft. (16 volumes)

These records document the issuance of school and special Treasury warrants (designated Form Number 48) authorized by the Texas Comptroller's office. This series consists of 16 volumes, dating 1900 and 1911-1913. One volume consists of stubs of special Treasury warrants, March 3-April 11, 1900. The other 15 volumes contain carbon copies of Treasury warrants, October 1911-August 1913.
These Treasury warrants authorized the State Treasurer to pay sums of money to the order of counties, independent school districts, common school districts, and a few persons, mainly for payments on the apportioned school fund, or to purchase schoolhouse bonds or school building repair bonds. The amounts would be charged to Special Deposits, mostly the Available School Fund, but also the Permanent School Fund and special funds (like the Fish and Oyster Fund, Pure Food Fund, Settlement of Estates Account, Available Orphan Asylum Fund, etc.) The information listed on each duplicate warrant, as well as on the stubs (both designated Form 48) includes the following: number of warrant, amount, date, to what government entity or to whom paid, for what purpose, and the fund to which the special deposit is charged. The purpose given for these warrants in the earlier volume of stubs was fairly explicit, e.g. "Coupon #8--Smithville," or "Refund purchase school land in San Saba County," or "Purchase of Stephens County 5% Funding Courthouse Bonds #2-8," or "Clothing--Orphan Asylum," etc. For the later period (1911-1913), the purpose was slightly more general, e.g., "Payment on Apportioned School Fund, 1911-1912," etc.
The warrant numbers begin again at #1 at the start of each fiscal year (September 1). Between 1911 and 1913, the order in which the warrants were made out was normally the following: first, counties (in alphabetical order), then independent school districts (also alphabetical), then common school districts, then all other types. There is a gap of two volumes (numbers 3001-5000, February 1-April 2, 1913).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement by the creator within each volume is chronological, which is also numerical by warrant number.
Preferred Citation
(Identify the item), School and special warrants (Form 48), Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, September 1995
Special Treasury warrant stubs (Form 48)
Volume
304-2924 (#2057-2720), March 3-April 11, 1900
School and special warrants (Form 48)
Volume
304-2772 (#67-69, 125-1000), October 3-December 5, 1911
Volume
304-2773 (#1001-2000), December 1, 1911-January 9, 1912
Volume
304-2774 (#2001-3000), January 9, February 3, 1912
Volume
304-2775 (#3001-4000), February 3-March 4, 1912
Volume
304-2776 (#4001-5000), March 4-April 1, 1912
Volume
304-2777 (#5001-6000), April 4-May 3, 1912
Volume
304-2778 (#6001-7000), May 3-July 26, 1912
Volume
304-2779 (#7001-7368), July 26-August 31, 1912
Volume
304-2780 (#1-1000), September 4-November 6, 1912
Volume
304-2781 (#1001-2000), November 2-December 17, 1912
Volume
304-2782 (#2001-3000), December 17, 1912-January 31, 1913
Volume
304-2783 (#5001-6000), April 3-May 1, 1913
Volume
304-2784 (#6001-7000), May 1-June 6, 1913
Volume
304-2785 (#7001-8000), June 6-July 2, 1913
Volume
304-2786 (#8001-8625), July 2-August 30, 1913

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General Warrant Department: outgoing correspondence, 1901-1913,
1.6 cubic ft. (12 volumes)

Warrants--documents authorizing the expenditure of money for the purposes of state government--were by the early 20th century handled by the General Warrant Department of the Office of the Comptroller. This series consists of 12 letterpress volumes containing copies of outgoing letters signed by the Texas Comptroller or Acting Comptroller, regarding the business of the General Warrant Department, from May 1901 to February 1913. Correspondents included elected and appointed officials at the state, district, and county level (e.g., superintendents of state institutions, district judges, sheriffs, etc.), private citizens (e.g. pensioners) and businesses (e.g. grocers, liquor dealers, banks, etc.); usually these were persons who had some sort of claim against the state. These claims involved salaries, pensions, purchases of supplies or services, witness fees, refunds of liquor licenses, etc. The topics of this correspondence ran the complete gamut of issues and problems involving the payment (or nonpayment) of Treasury warrants: e.g., reports on warrants not received; requests for additional information required to pay claims; replies to requests for information, such as a memorandum of appropriations for a state institution; explanation of a refusal to pay a claim; notification of exhausted appropriations, with an offer to issue deficiency warrants; etc. Each of these fragile volumes contains an alphabetical index of correspondents.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), General Warrant Department: outgoing correspondence, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, July 1995
General Warrant Department: outgoing correspondence
Volume
304-1703 May 31, 1901-April 8, 1902
Volume
304-1704 April 8, 1902-June 3, 1903
Volume
304-1705 June 4-July 9, 1903
Volume
304-1706 (1), July 10, 1903-June 22, 1904
Volume
304-1707 (2), June 24, 1904-June 2, 1905
Volume
304-1708 (3), June 2, 1905-August 6, 1906
Volume
304-1709 (4), August 8, 1906-September 3, 1907
Volume
304-1710 September 5, 1907-January 16, 1909
Volume
304-1711 January 16-July 19, 1909
Volume
304-1712 July 20, 1909-December 5, 1910
Volume
304-1713 January 28, 1911-January 31, 1912
Volume
304-1714 January 31, 1912-February 13, 1913

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Warrant clerks transmittal books, 1887-1913, 1919,
13.81 cubic ft. (107 volumes)

These records document the mailing of Treasury warrants to cover payment of claims filed with the Texas Comptroller's office. This series consists of 107 letterpress volumes containing copies of transmittal letters which accompanied Treasury warrants mailed by the Texas Comptroller to cover payment of claims filed with the Comptroller's office, 1887-1913 and 1919. Of these transmittal (sometimes called "transmissal") books, 58 contain letters accompanying General warrants, 1887-1909; 32 contain Sheriff's transmittals, 1901-1909, and 1919; and 17 contain transmittals of the Special Warrant Clerk, 1901-1913. Each of these fragile volumes (prior to 1910) contains an alphabetical index of claimants.
Organization
These records have been organized by State Archives staff into three subseries:
General warrants (Form 76), 1887-1909, 7.22 cubic ft. (58 volumes)
Sheriff's transmittals (Form 76), 1901-1909, 1919, 4.44 cubic ft. (32 volumes)
Special Warrant Clerk transmittal books, 1901-1913, 2.15 cubic ft. (17 volumes)
Preferred Citation
(Identify the item and cite the subseries), Warrant clerks transmittal books, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, June 1995
General warrants (Form 76), 1887-1909,
7.22 cubic ft. (58 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), General warrants (Form 76), Warrant clerks transmittal books, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
General warrants (Form 76)
Volume
304-1715 May 4, 1887-January 17, 1888
Volume
304-1716 January 18-October 5, 1888
Volume
304-1717 October 5, 1888-June 1, 1889
Volume
304-1718 September 4-December 8, 1891
Volume
304-1719 November 3, 1891-June 13, 1892
Volume
304-1720 June 14-August 29, 1892
Volume
304-1721 February 23-October 10, 1892
Volume
304-1722 November 16, 1892-February 1, 1893
Volume
304-1723 February 2-August 16, 1893
Volume
304-1724 January 28-March 12, 1895
Volume
304-1725 March 12-May 8, 1895
Volume
304-1726 May 9-18, 1895
Volume
304-1727 May 18-June 24, 1895
Volume
304-1728 June 24-August 10, 1895
(Sheriffs)
Volume
304-1729 August 10-October 17, 1895
Volume
304-1730 October 18, 1895-June 13, 1896
Volume
304-1731 November 14, 1895-January 10, 1896
(Sheriffs)
Volume
304-1732 January 11-March 12, 1896
Volume
304-1733 March 12-May 18, 1896
Volume
304-1734 May 19-August 7, 1896
Volume
304-1735 August 8-October 31, 1896
Volume
304-1736 January 6-March 6, 1897
Volume
304-1737 June 21-July 2, 1897
Volume
304-1738 June 1-July 3, 1899
Volume
304-1739 September 20-November 8, 1899
Volume
304-1740 November 8, 1899-January 2, 1900
Volume
304-1741 December 30, 1899-February 15, 1900
Volume
304-1742 February 16-April 5, 1900
Volume
304-1743 April 5-May 29, 1900
Volume
304-1744 May 31-July 31, 1900
Volume
304-1745 August 1-October 11, 1900
Volume
304-1746 October 11-December 1, 1900
Volume
304-1747 December 1, 1900-January 18, 1901
Volume
304-1748 January 18-March 12, 1901
(Special Warrant Clerk)
Volume
304-1749 March 12-April 29, 1901
Volume
304-1750 April 29-June 25, 1901
Volume
304-1751 June 25-October 31, 1901
Volume
304-1752 October 31, 1901-July 12, 1902
Volume
304-1753 October 3, 1902-February 14, 1903
Volume
304-1754 February 16-June 30, 1903
Volume
304-1755 June 30-November 10, 1903
Volume
304-1756 November 10, 1903-March 15, 1904
Volume
304-1757 (I), March 16-August 18, 1904
Volume
304-1758 (II), August 20-December 31, 1904
Volume
304-1759 (III), December 31, 1904-April 29, 1905
Volume
304-1760 (IV), April 29-September 6, 1905
Volume
304-1761 (V), September 6, 1905-January 10, 1906
Volume
304-1762 (W), January 11-May 29, 1906
Volume
304-1763 (X), May 30-September 19, 1906
[pp. 31-699]
Volume
304-1764 (Y), September 20, 1906-January 31, 1907
Volume
304-1765 (Z), February 6-July 17, 1907
Volume
304-1766 July 19-October 3, 1907
Volume
304-1767 October 3, 1907-January 3, 1908
Volume
304-1768 January 31-May 28, 1908
Volume
304-1769 May 31-October 6, 1908
Volume
304-1770 September 30, 1908-January 27, 1909
Volume
304-1771 April 30-July 27, 1909
Volume
304-1772 July 31-November 9, 1909
Sheriff's transmittals (Form 76), 1901-1909, 1919,
4.44 cubic ft. (32 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Sheriff's transmittals (Form 76), Warrant clerks transmittal books, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Sheriff's transmittals (Form 76)
Volume
304-1773 August 15-November 21, 1901
Volume
304-1774 November 21, 1901-February 26, 1902
Volume
304-1775 February 27-May 29, 1902
Volume
304-1776 May 29-September 29, 1902
Volume
304-1777 September 29-December 19, 1902
Volume
304-1778 (A), December 19, 1902-March 14, 1903
Volume
304-1779 (B), March 14-May 18, 1903
Volume
304-1780 (C), May 19-August 6, 1903
Volume
304-1781 (D), August 7-November 5, 1903
Volume
304-1782 (E), November 5, 1903-January 20, 1904
Volume
304-1783 (F), January 20-March 30, 1904
Volume
304-1784 (G), March 30-June 23, 1904
Volume
304-1785 (H), June 2-October 18, 1904
Volume
304-1786 (I), October 18, 1904-January 4, 1905
Volume
304-1787 (K), January 4-March 25, 1905
Volume
304-1788 (L), March 25-May 26, 1905
Volume
304-1789 (M), May 26-August 5, 1905
Volume
304-1790 (N), August 8-November 3, 1905
Volume
304-1791 (O), November 4, 1905-January 10, 1906
Volume
304-1792 (P), January 11-March 24, 1906
Volume
304-1793 (Q), March 24-June 7, 1906
Volume
304-1794 (S), October 6-December 20, 1906
Volume
304-1795 February 4-April 20, 1908
Volume
304-1796 April 25-July 29, 1908
Volume
304-1797 July 29-November 10, 1908
Volume
304-1798 November 10, 1908-February 5, 1909
Volume
304-1799 February 6-April 29, 1909
Volume
304-1800 January 29-April 17, 1909
Volume
304-1801 April 17-July 12, 1909
Volume
304-1802 July 12-October 23, 1909
Volume
304-1803 March 21-July 1, 1919
Volume
304-1804 July 1-September 30, 1919
Special Warrant Clerk transmittal books, 1901-1913,
2.15 cubic ft. (17 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Special Warrant Clerk transmittal books, Warrant clerks transmittal books, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Special Warrant Clerk transmittal books
Volume
304-1805 (No. 1), February 23-November 8, 1901
Volume
304-1806 (No. 2), November 8, 1901-April 8, 1902
Volume
304-1807 (No. 3), April 8-December 15, 1902
Volume
304-1808 (No. 4), December 15, 1902-May 6, 1903
Volume
304-1809 (No. 5), May 6, 1903-January 11, 1904
Volume
304-1810 (No. 6), January 11-September 7, 1904
Volume
304-1811 (No. 7), September 12, 1904-February 6, 1905
Volume
304-1812 (No. 8), February 6-November 7, 1905
Volume
304-1813 (No. 9), November 7, 1905-April 10, 1906
Volume
304-1814 (No. 10), April 10-December 10, 1906
Volume
304-1815 (No. 11), December 10, 1906-April 12, 1907
Volume
304-1816 (No. 12), April 13-November 14, 1907
Volume
304-1817 (No. 13), November 14, 1907-March 10, 1908
Volume
304-1818 (No. 14), March 10-November 12, 1908
Volume
304-1819 (No. 15), November 13, 1908-February 9, 1909
Volume
304-1820 (No. 16), February 9-June 7, 1909
Volume
304-1821 (No. 17), June 7, 1909-January 2, 1913
Volume
304-1763 September 16, 1903
[pp. 1-30]
(notice of debt to School Fund)

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Letterpress books documenting fees for witnesses and county and district officials, 1892-1913,
9.3 cubic ft. (50 volumes)

These records document the payment of fees to witnesses for compliance with subpoenas, and to various county and district officials for the performance of their duties and services with regards to the work of the courts. They consist of 50 letterpress copybooks created by the Texas Comptroller's office, containing forms and letters regarding the payment of fees to witnesses for compliance with subpoenas and to various county and district officials for the performance of their duties and services with regards to the work of the courts. Dates covered are 1892-1913. Witnesses who were subpoenaed to appear in any court or before any grand jury out of the counties of their residence and who could prove compliance with these subpoenas were allowed traveling expenses and one dollar per day for each day the witness was necessarily absent from home. Sheriffs, constables, county judges, justices of the peace, district and county attorneys, and district clerks were allowed fees for the performance of their various duties and services. These duties and services could include the conveyance of prisoners, sitting in court, and the prosecution of felonies. These fees became payable only after the indictment of the defendant for the offense with which he was charged in the examining court, and upon presentation of an itemized account sworn to by the officers claiming such fees and approved by the judge of the district court. Each book contains a name index.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Letterpress books documenting fees for witnesses and county and district officials, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Lisa Hendricks, September 1995
Letterpress books documenting fees for witnesses and county and district officials
Volume
304-1390 January 30, 1892 - May 25, 1892
Volume
304-1391 May 26, 1892 - October 28, 1892
Volume
304-1392 January 28, 1893 - April 13, 1893
Volume
304-1393 November 7, 1893 - December 21, 1893
Volume
304-1394 February 13, 1895 - April 19, 1895
Volume
304-1395 April 19, 1895 - June 13, 1895
Volume
304-1396 June 13, 1895 - September 20, 1895
Volume
304-1397 September 21, 1895 - December 24, 1895
Volume
304-1398 December 24, 1895 - April 18, 1896
Volume
304-1399 April 17, 1896 - September 11, 1896
Volume
304-1400 September 14, 1896 - December 28, 1896
Volume
304-1401 April 13, 1897 - July 15, 1897
Volume
304-1402 March 26, 1898 - June 14, 1898
Volume
304-1403 June 15, 1898 - October 10, 1898
Volume
304-1404 January 11, 1899 - March 22, 1899
Volume
304-1405 May 22, 1899 - July 20, 1899
Volume
304-1406 July 21, 1899 - October 19, 1899
Volume
304-1407 October 19, 1899 - January 12, 1900
Volume
304-1408 January 12, 1900 - April 6, 1900
Volume
304-1409 April 6, 1900 - August 16, 1900
Volume
304-1410 August 17, 1900 - January 7, 1901
Volume
304-1411 January 8, 1901 - March 27, 1901
Volume
304-1412 March 27, 1901 - May 29, 1901
Volume
304-1413 August 16, 1901 - February 5, 1902
Volume
304-1414 November 22, 1901 - February 27, 1902
Volume
304-1415 February 28, 1902 - July 25, 1902
Volume
304-1416 May 31, 1902 - October 16, 1902
Volume
304-1417 October 17, 1902 - January 30, 1903
Volume
304-1418 January 31, 1903 - April 25, 1903
Volume
304-1419 April 27, 1903 - July 7, 1903
Volume
304-1420 July 8, 1903 - October 31, 1903
Volume
304-1421 November 2, 1903 - February 20, 1904
Volume
304-1422 February 23, 1904 - June 1, 1904
Volume
304-1423 June 1, 1904 - November 25, 1904
Volume
304-1424 November 26, 1904 - March 11, 1905
Volume
304-1425 March 13, 1905 - June 26, 1905
Volume
304-1426 June 26, 1905 - November 28, 1905
Volume
304-1427 November 29, 1905 - May 7, 1906
Volume
304-1428 May 7, 1906- December 18, 1906
Volume
304-1429 January 16, 1908 - September 28, 1908
Volume
304-1430 September 28, 1908 - December 12, 1908
Volume
304-1431 December 12, 1908 - March 15, 1909
Volume
304-1432 March 15, 1909 - June 8, 1909
Volume
304-1433 June 9, 1909 - September 22, 1909
Volume
304-1434 September 23, 1909 - March 7, 1910
Volume
304-1435 March 7, 1910 - September 27, 1910
Volume
304-1436 September 28, 1910 - March 6, 1911
Volume
304-1437 March 6, 1911 - December 14, 1911
Volume
304-1438 December 15, 1911 - March 23, 1912
Volume
304-1439 September 24, 1912 - September 4, 1913

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Registers of deficiencies, 1882-1884, 1887-1888, 1892,
0.4 cubic ft. (2 volumes)

The records document deficiencies that have occasionally occurred in the appropriations for the support of the state government. This series consists of two volumes created by the Texas Comptroller's office: a register of claims for deficiency appropriation, 1882-1884; and a register of deficiency certificates, 1887-1888 and 1892.
The first volume is a register of claims filed in the Texas Comptroller's office, for which a deficiency appropriation was asked of the 18th Texas Legislature (August 1882-July 1884). The deficiencies were for quarantine service, for judiciary service, for state officers' and clerks' salaries, for work on the Capitol, and for relief of liquor dealers. This register provides the following information: date, name of claimant, amount, and for what service, or (for quarantine service) where service was performed.
The other volume served as a county-by-county register of deficiency certificates issued by the Texas Comptroller, April 1887-November 1888 and September-December 1892. Information provided under each county heading includes the following: date (of issuance of deficiency certificate?), name (of person to whom deficiency certificate is issued), (certificate) number, month and year (of original claim?), and amount. Although the purposes for which these deficiency certificates were issued is not given, the annual reports indicate that in 1887-1888, and again in 1892, the following appropriations (all in the Judiciary Department) experienced deficiencies which might have been broken down by county: fees and costs of sheriffs, clerks and attorneys in felony cases; expenses of attached witnesses; fees of justices of the peace, constables, county judges, and examining courts; and salaries of special judges. In the front of this volume, there is an alphabetical index of persons, presumably those receiving deficiency certificates.
Historical Sketch
A persistent problem in Texas public finance has been when deficiencies have occurred in the appropriations for the support of the state government. As the Comptroller's annual report of 1887-1888 lamented:
"A proper regard for the honor and good faith of the State, will no doubt insure an early appropriation to cover this character of claims, now due the officers of the State. Insufficiency in appropriations of this character is false economy.... The officers of the State who hold claims for services performed are greatly inconvenienced, and in many instances forced to sell their claims at a hurtful discount, to enable them to conduct the business of their offices."
What normally happened when deficiencies occurred was that the next legislature would make a deficiency appropriation to cover the shortages. In the meantime, the Comptroller would issue Deficiency Certificates or Deficiency Warrants as proof that the claim was valid but unpaid. Form Number 58 (later designated Form Number 76b) accompanied such certificates, with the explanation that "the appropriation for payment of claims of this character being exhausted, warrant on the State Treasury cannot be drawn." These Transmittals of deficiency certificates are contained in the subseries labeled Warrant clerks transmittal books, General warrants (Form 76), 1887-1909.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement by the creator of the Register of claims for deficiency appropriation is also chronological. Arrangement by the creator of the Register of deficiency certificates is in two chronological sequences (1887-1888 and 1892), then alphabetical by county, and therein chronological, which is also numerical.
Preferred Citation
(Identify the item), Registers of deficiencies, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, June 1995
Volume
304-2572 Register of claims for deficiency appropriation, 1882-1884
Volume
304-2573 Register of deficiency certificates, 1887-1888, 1892

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Records of Comptroller's drafts, 1872-1878, 1881-1882, 1888-1891, 1901-1910,
0.79 cubic ft. (10 volumes)

These records document the payment of persons to assess taxes, take the scholastic census, and take statistics for counties. This series consists of ten volumes created by the Texas Comptroller's office, dating 1872-1878, 1881-1882, 1888-1891, and 1901-1910. Four of these volumes contain copies of Comptroller's drafts for payment of these kinds of services, 1872-1878 and 1881-1882. Six of the volumes are letterpress books, containing copies of form letters used to transmit Comptroller's drafts for payment of tax assessors to perform these services, 1888-1891 and 1901-1910.
Historical Sketch
On November 29, 1871, the 12th Texas Legislature (Second Session) set the compensation for assessing taxes at the following rates: for assessing state ad valorem and occupation taxes, the tax assessor would receive 5 percent (5 cents per $100) on the first $5,000 of assessed value, and 3 percent on all sums above $5,000; for taxes assessed other than state taxes (i.e., county taxes), the state would pay one-half of each of these percentages, with the provision that the counties could allow assessors a commission not to exceed that allowed on the direct ad valorem tax.
On August 21, 1876, the 15th Texas Legislature (Regular Session) revised this law, setting the compensation for assessing taxes at the following rates: for state taxes assessed, 5 percent on the first $20,000 and 2 percent on all taxes assessed over that sum; for county taxes assessed, 3 percent on the first $10,000, and 2 percent over that sum. The Comptroller, on receipt of the tax rolls, would give the assessor an order on the collector of his county for the amount due him by the state for assessing state taxes; and the commissioners' court would issue an order on the county treasurer for the amount due for assessing county taxes.
On March 28, 1883, the 18th Texas Legislature (Regular Session) again revised the law regarding compensation of county tax assessors. The fee was set at 5 percent of the assessed value of all property in the county up to $2 million; 2.5 percent between $2 and $5 million; and 2 percent of the value of all property over $5 million. The state of Texas would pay two-thirds of this fee, and the county would pay one-third. In addition, the state would pay 5 cents for each poll as a fee for the assessment of the poll tax.
Beginning with an Act to establish a system of schools, passed by the 5th Texas Legislature in 1854, an annual scholastic census was required by law in Texas, to be taken by each county assessor-collector. On February 4, 1884, the 18th Texas Legislature (Special Session) revised this basic education law (as it had been revised many times before and since). In this act, the tax assessor of every county not operated under the district system was required to take an accurate census of all children in the county between the ages of eight and sixteen. This scholastic census would include the name, age, sex, and color of each child. The census, along with an abstract including the total number of children broken down by race and gender, plus "any such other information as may have been required by the State Superintendent," was then submitted to the county judge for his approval, and forwarded to the State Superintendent of Public Instruction. In compensation for taking this census and making these abstracts, the assessor would receive 5 cents per capita for the first 1,000 children, and 3 cents per capita for all additional children. This fee would be paid upon the warrant of the Comptroller, out of the available school fund.
Organization
These records have been organized by State Archives staff into two subseries:
Draft books, 1872-1878, 1881-1882, 0.25 cubic ft. (4 volumes)
Transmittal letters for assessors' drafts (Form 77), 1888-1891, 1901-1910, 0.54 cubic ft. (6 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of Comptroller's drafts, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, August 1995
Draft books, 1872-1878, 1881-1882,
0.25 cubic ft. (4 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Draft books, Records of Comptroller's drafts, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Draft books
Volume
304-2762 (#1-551), March 28, 1872-April 5, 1875
Volume
304-2763 (#1729-2204), March 26-September 8, 1876
Volume
304-2764 (#2205-3142), September 9, 1876-August 3, 1878
Volume
304-2765 (#5507-5948), June 25, 1881-October 9, 1882
Transmittal letters for assessors' drafts (Form 77), 1888-1891, 1901-1910,
0.54 cubic ft. (6 volumes)
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.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume, arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Transmittal letters for assessors' drafts (Form 77), Records of Comptroller's drafts, Texas Comptroller's Office appropriations and warrant volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Transmittal of drafts for assessing taxes, taking scholastic census, and taking statistics, 1888-1891
Volume
304-1895 September 15, 1888-January 29, 1890
Volume
304-1896 May 11-December 14, 1889
(also Forms 60 and 65, concerning occupation tax receipts)
Volume
304-1897 July 8, 1889-September 3, 1890
Volume
304-1898 September 15, 1890-November 3, 1891
Transmittal letters for assessors' drafts (Form 77), 1901-1910
Volume
304-1899 July 8, 1901-November 28, 1905
Volume
304-1900 August 7, 1906-December 6, 1910

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