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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.).
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The Office of Comptroller of Public Accounts was initially created by the General Council of the Provisional Government of Texas on December 29, 1835, elected by the General Council and commissioned by the Governor, for the purpose of examining and approving or rejecting any claims presented to him by the Auditor (also created by this ordinance).
The Comptroller first appeared as a constitutional officer in the first state Constitution of Texas (1845), elected for a two-year term by a joint ballot of the House and Senate. A constitutional amendment in 1850 abandoned this method of selection in favor of election by the voters of the state. The term of office was increased to four years by the Constitution of 1866, returned to two years by the present Constitution of 1876, and finally increased once again to four years by a constitutional amendment adopted in 1972. (Article IV, section 1)
On April 11, 1846, the First Legislature of the State of Texas approved an act defining the duties of the Comptroller. These included the following:
In other words, in the mid-19th century as in the late 20th century, the Comptroller was and is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds. He or she is the state's principal tax administrator and collector of tax revenue. The Comptroller must also provide the research and statistics necessary for revenue estimating and certification.
Other duties were added from time to time through specific legislation. These duties will be explained as required in the appropriate series descriptions in this finding aid.
In addition, the Comptroller was made an ex officio member of various other state boards and commissions, as for example the following: the Insurance Department (superintendent, 1875), the Board of Education (1876), the Capitol Building Commission (1879), the East Texas Penitentiary Board (1879), the Board to sell useless State property (1879), the Board of Claims (1883), the Land Board and the Land Fraud Board (1883), the State Tax Board (1905), the Automatic Tax Board (1907), the Texas Bond Commission (1933), etc.
As the business of the office grew in volume and in complexity, the staff of the office increased as well. In 1852 the legislature created the office of Chief Clerk of the Office of Comptroller. Other specialized clerks were added as needed, and as the state budget permitted: tax clerk(s) (about 1859); corresponding clerk(s) (about 1874); an examining clerk (about 1881); delinquent tax clerks, auditing clerks, and warrant clerks (about 1882); a redemption clerk (about 1888); a deposit warrant clerk, a sheriff and witness accountant, a stenographic clerk, and a receiving clerk (all about 1891); a direct tax clerk (about 1893); a special warrant clerk, a bond clerk, mailing and filing clerks, and pension clerks (about 1901); etc. By the turn of the 19th/20th century, the total clerical staff of the office was approximately 44. This had increased to over 400 by 1950. In 1994, the total staff exceeded 2,800.
The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These unprocessed records documents many aspects of those duties and funtions. They include unprocessed loose records, and also unprocessed volumes. Types of records include letters, telegrams, tax records, various forms detailing lists and reports, receipts, bonds and oaths, vouchers, warrants, tax deeds, powers of attorney, circulars, bids, drafts, pay records, inventories, claims, annual reports, and opinions. They date 1835-1944, 1956-1963, and undated. All together these records document the major as well as the minor functions of the office of the Comptroller, including the receipt of revenues and the expenditure and disbursement of funds by the Texas Comptroller of Public Accounts, with emphasis on the 19th and the early 20th centuries.
The loose records have been arbitrarily divided into two groups. One group of these records largely concerns county tax assessor/collectors' accounts with the Comptroller. Assessor/collectors (usually one person serving in both capacities) submitted monthly, quarterly, and annual reports of their tax-collecting activities. They also wrote to the Comptroller seeking information and instructions, requesting various blanks and forms, explaining delays and difficulties, and sometimes requesting extensions of time for settling accounts. The majority of records here relate to land or occupation taxes, but also to poll tax, school land tax, the taxing of railroads, and to the granting of liquor licenses and taxation of the sale of liquor. Correspondents also include, to a lesser extent, other local, county, district and state officials as well as non-officials such as private attorneys, bankers and citizens. Letters from other officials can be in reference to the activities and duties of Assessor/Collectors, or could refer to claims against the State for services rendered. Letters from individuals or taxpayers generally seek information from the Comptroller concerning land ownership or the status of tax payment on or redemption of various tracts or lots of land. Other topics include questions about the payment of occupation taxes and inquiries regarding pensions for military service.
The other group consists of incoming letters and reports to the Comptroller from city, county, district, state and federal officials. To a lesser extent, letters are from nonofficials such as private attorneys, bankers, land agents, businessmen and other private citizens. Some correspondence is generated by the Comptroller's office with outgoing letters sometimes attached to the corresponding incoming letters. Letters from officials largely pertain to the assessment and collection of taxes, seek specific interpretation of tax laws or information and instructions, contain requests for various blanks and forms, and explain delays and difficulties in the collection of taxes and the settlement of accounts with the Comptroller. Records include a significant number of monthly, quarterly, and annual reports submitted to the Comptroller from officials charged with the assessment and collection of taxes. Letters from taxpayers and other nonofficials generally contain inquiries concerning land ownership or the status of tax payment on or redemption of various tracts or lots of land. Letters also pertain to pending lawsuits, amounts of commissions or allowances paid to tax assessor/collectors, bonds posted by officials, as well as complaints against local tax collectors, protestations against perceived inequities of tax laws, and inquiries regarding pensions for military service. Records include some claims against the Republic of Texas and the State of Texas.
The unprocessed volumes have been placed in three groups: one documenting correspondence, one documenting revenues and receipts, and the third documenting expenditures and disbursements.
Records reflect the duties of the Comptroller's office, but should be considered in conjunction with Comptroller letterpress books and ledgers as well as all other processed and unprocessed Comptroller records.
To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.
This finding aid describes two series of records from the Texas
Comptroller's Office. If you are reading this electronically, click here for an
These records have been organized by State Archives staff into five series:
(Identify the item and cite the series), Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Lisa Hendricks, October 1995
Tony Black, October 1995, July 1996
Accession numbers: 1987/125, unknown
The Robert S. Calvert scrapbooks were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas Comptroller's office on June 1, 1987. Accession records are too incomplete to determine when the rest of these records were transferred.
The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These unprocessed records document many aspects of the Comptroller's duties, especially concerning county tax assessor/collectors' accounts with the Comptroller. Types of records found in this unprocessed loose material include letters, tax records, various forms detailing lists and reports, receipts, bonds and oaths, vouchers, warrants, tax deeds, powers of attorney, and some circulars, bids, drafts and telegrams. Records range in date from 1835 to 1944 with the bulk of the material being dated in the late 1800's and early 1900's.
Records largely concern county tax assessor/collectors' accounts with the Comptroller. Assessor/collectors (usually one person serving in both capacities) submitted monthly, quarterly, and annual reports of their tax-collecting activities. They also wrote to the Comptroller seeking information and instructions, requesting various blanks and forms, explaining delays and difficulties, and sometimes requesting extensions of time for settling accounts. The majority of records here relate to land or occupation taxes, but also to poll tax, school land tax, the taxing of railroads, and to the granting of liquor licenses and taxation of the sale of liquor.
Correspondents also include, to a lesser extent, other local,
county, district and state officials as well as non-officials such as private
attorneys, bankers and citizens. Letters from other officials can be in
reference to the activities and duties of Assessor/Collectors, or could refer
to claims against the State for services rendered. Letters from individuals or
taxpayers generally seek information from the Comptroller concerning land
ownership or the status of tax payment on or redemption of various tracts or
lots of land. Other topics include questions about the payment of occupation
taxes and inquiries regarding pensions for military service. A few letters here
were generated by the Comptroller's office and
Examples of material of special note here include
Records reflect the duties of the Comptroller's office, but should be considered in conjunction with Comptroller letterpress books and ledgers as well as all other processed and unprocessed Comptroller records.
Following is a list of box numbers with approximate date spans of the material in each box. Processing notes are available for a more detailed description of the contents of each box. Processing notes represent only a sampling of material in these boxes. In most cases, it should be assumed that the date spans listed are not inclusive.
These records are not arranged in any particular order. The boxes included in the Detailed Description of the Records are listed roughly chronologically.
(Identify the item), Unprocessed loose records primarily relating to county officials, Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
Lisa Hendricks, October 1995
The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These unprocessed records document many aspects of the Comptroller's duties. The bulk of this material consists of incoming letters and reports to the Comptroller, with some additional outgoing responses. Types of records found in this unprocessed loose material include letters, correspondence, tax records, various forms detailing lists and reports, bonds and oaths, pay records, inventories, circulars, claims, annual reports, powers of attorney, opinions, receipts, vouchers, and warrants. Records range in date from 1838 through 1944.
The bulk of this material consists of incoming letters and reports to the Comptroller from city, county, district, state and federal officials. To a lesser extent, letters are from nonofficials such as private attorneys, bankers, land agents, businessmen and other private citizens. Some correspondence is generated by the Comptroller's office with outgoing letters sometimes attached to the corresponding incoming letters.
Letters from officials largely pertain to the assessment and collection of taxes, seek specific interpretation of tax laws or information and instructions, contain requests for various blanks and forms, and explain delays and difficulties in the collection of taxes and the settlement of accounts with the Comptroller. Records include a significant number of monthly, quarterly, and annual reports submitted to the Comptroller from officials charged with the assessment and collection of taxes. Letters from taxpayers and other nonofficials generally contain inquiries concerning land ownership or the status of tax payment on or redemption of various tracts or lots of land. Letters also pertain to pending lawsuits, amounts of commissions or allowances paid to tax assessor/collectors, bonds posted by officials, as well as complaints against local tax collectors, protestations against perceived inequities of tax laws, and inquiries regarding pensions for military service. Records include some claims against the Republic of Texas and the State of Texas.
Examples of material of special note here include some letters from several Texas Governors (including Governor Sam Houston), an 1843 report of arms taken from Texans on the Snively Expedition, letters from the Secretary of State regarding the 1850 five million dollar Annexation Agreement between Texas and the United States, the Texas-New Mexico boundary survey of 1859, and letters regarding frontier defense against Indian depredations in the western portions of the state. Records also reflect difficulties associated with the Civil War, Prohibition, and the Great Depression. Records include some payrolls of one subcontractor working on construction of the State Capitol for some months in 1887 (box 304-3543).
Records reflect the duties of the Comptroller's office but should be considered in conjunction with Comptroller letterpress books and volumes as well as other processed and unprocessed Comptroller records.
Following is a list of box numbers with approximate date spans of the material in each box. Processing notes are available for a more detailed description of the contents of each box. Processing notes represent only a sampling of material in each box. In most cases, it should be assumed that the date spans listed are not inclusive.
These records are not arranged in any particular order. The boxes included in the Detailed Description of the Records are listed roughly chronologically.
(Identify the item), Unprocessed loose correspondence and reports, Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
Lisa Hendricks, October 1995
The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. Unprocessed volumes (correspondence) document the major as well as the minor functions of the office of the Comptroller in the later 19th century and the early 20th century, including the receipt of revenues and the expenditure and disbursement of funds. This series consists of unprocessed volumes that appear to belong to the correspondence subgroup of Texas Comptroller's records. They date 1865-1881, 1892, 1895-1912, 1929-1933, 1956-1963, and undated. They include such records as copies of circulars and blank forms (1866-1868), Comptroller's instructions and form letters to tax assessors and collectors (1895-1912), a Report of the Committee on Examination of Controller's and Treasurer's Accounts to the Speaker of House of Representatives (1905), Comptroller's reports to the Finance Committee and Committee on Appropriations (1905-1909), Robert S. Calvert scrapbooks (1956-1963), etc. Although they could not be easily assigned to an existing series of records at the time the other volumes were processed, it is possible that some will eventually be described within existing series of records, or that they will be described as new series.
These volumes have been arranged by State Archives staff roughly chronologically.
(Identify the item), Unprocessed volumes of correspondence, Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: 1987/125, and unknown others
The Robert S. Calvert scrapbooks were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas Comptroller's office on June 1, 1987. Dates of the other accessions are uncertain.
None.
None.
Tony Black, October 1995, July 1996
The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These unprocessed volumes document some aspects of the receipt of revenues by the State of Texas, as accounted for by the Comptroller of Public Accounts. They date 1835-1899, 1901-1911, 1915-1920, 1930-1934, 1936, and undated. They include such records as sales of lots on Galveston Island (1839-1842) and in the City of Austin (1839-1863), a register of promissory notes (1846-1865), a return of back taxes on real property (1861-1870), railroad subsidy bond taxes for the City of Sherman (1878-1886), logs of matter mailed to accessor/collectors (1879-1882), surveys of tax rolls (1899-1903), revenue analysis (1933-1936), etc. Although they could not be easily assigned to an existing series of records at the time the other volumes were processed, it is possible that some will eventually be described within existing series of records, or that they will be described as new series.
These volumes have been arranged by State Archives staff roughly chronologically.
(Identify the item), Unprocessed volumes documenting revenues and receipts, Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
Tony Black, October 1995, July 1996
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 unprocessed volumes document some aspects of the expenditure and disbursement of funds by the State of Texas, as accounted for by the Comptroller of Public Accounts. They date 1835-1841, 1859-1860, 1862-1865, 1870-1876, 1892-1893, 1908, 1915-1921, 1925-1926, 1932, and 1961. They include such records as public debt records (1835-1836, 1871-1873), drafts for the redemption of promissory notes (1839-1841), voucher registers (1862-1865), marginal duplicates of warrants (1859-1860, 1876, 1893), a payroll (1871-1876), expense accounts (1916-1919, 1925-1926, 1932), a special report (Operating statement and related information, Waller County Hospital, 1961), etc. Although they could not be easily assigned to an existing series of records at the time the other volumes were processed, it is possible that some will eventually be described within existing series of records, or that they will be described as new series.
These volumes have been arranged by State Archives staff roughly chronologically.
(Identify the item), Unprocessed volumes documenting expenditures and disbursements, Texas Comptroller's Office unprocessed records. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
None.
None.
Tony Black, October 1995, July 1996