Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office Unprocessed Records at the Texas State Archives, 1835-1944, 1956-1963, undated



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office unprocessed records
Dates: 1835-1944, 1956-1963, undated
Abstract: The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These 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.
Quantity: 346.71 cubic ft.
Language: These materials are written predominately in English with scattered Spanish throughout.
Repository: Texas State Archives

Agency History

The Office of Comptroller of Public Accounts was initially created by the General Council of the Provisional Government of Texas on December 29, 1835, elected by the General Council and commissioned by the Governor, for the purpose of examining and approving or rejecting any claims presented to him by the Auditor (also created by this ordinance).

The Comptroller first appeared as a constitutional officer in the first state Constitution of Texas (1845), elected for a two-year term by a joint ballot of the House and Senate. A constitutional amendment in 1850 abandoned this method of selection in favor of election by the voters of the state. The term of office was increased to four years by the Constitution of 1866, returned to two years by the present Constitution of 1876, and finally increased once again to four years by a constitutional amendment adopted in 1972. (Article IV, section 1)

On April 11, 1846, the First Legislature of the State of Texas approved an act defining the duties of the Comptroller. These included the following:

  • to superintend the fiscal concerns of the state;
  • to perform such official acts as were required of the Secretary of the Treasury under the Republic of Texas, when not otherwise provided for by law;
  • to report to the Governor annually, giving an exact and complete statement of the funds of the State, of its revenues, and of the public expenditures during the preceding year, with a detailed estimate of the expenditures to be defrayed from the Treasury for the ensuing year, distinguishing between special and general appropriations;
  • to keep all accounts between Texas and the United States, and all other accounts in which the State has an interest, and to suggest plans for the improvement and management of the public revenue;
  • to examine and settle the accounts of all persons indebted to the State, to certify the amount or balance to the Treasurer, and to direct the collection of all monies due the State;
  • to audit the claims of all persons against the State in cases where provisions for the payment thereof have been made by law;
  • to draw warrants on the Treasurer for the payment of all monies directed by law to be paid out of the treasury;
  • to number each warrant and to take a receipt for each warrant from the person receiving the same;
  • to furnish the Treasurer with a monthly report of all warrants drawn;
  • to prescribe and furnish the forms to be used by all persons in the collection of the public revenue;
  • to receive and file all liens, mortgages, bonds and other sureties for money given to the State or to any officer thereof for the use of the State;
  • to close all Comptroller accounts annually, and to allow these accounts to be examined by either house of the legislature, or by any legislative committee;
  • to examine all disbursements of the Treasurer quarterly, and to cancel those warrants which have been paid;
  • to preserve the books, records, papers, and other things belonging to his office, and to deliver the same to his successor. ( Gammel's Laws, vol. 2, pp. 1374-1378)

In other words, in the mid-19th century as in the late 20th century, the Comptroller was and is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds. He or she is the state's principal tax administrator and collector of tax revenue. The Comptroller must also provide the research and statistics necessary for revenue estimating and certification.

Other duties were added from time to time through specific legislation. These duties will be explained as required in the appropriate series descriptions in this finding aid.

In addition, the Comptroller was made an ex officio member of various other state boards and commissions, as for example the following: the Insurance Department (superintendent, 1875), the Board of Education (1876), the Capitol Building Commission (1879), the East Texas Penitentiary Board (1879), the Board to sell useless State property (1879), the Board of Claims (1883), the Land Board and the Land Fraud Board (1883), the State Tax Board (1905), the Automatic Tax Board (1907), the Texas Bond Commission (1933), etc.

As the business of the office grew in volume and in complexity, the staff of the office increased as well. In 1852 the legislature created the office of Chief Clerk of the Office of Comptroller. Other specialized clerks were added as needed, and as the state budget permitted: tax clerk(s) (about 1859); corresponding clerk(s) (about 1874); an examining clerk (about 1881); delinquent tax clerks, auditing clerks, and warrant clerks (about 1882); a redemption clerk (about 1888); a deposit warrant clerk, a sheriff and witness accountant, a stenographic clerk, and a receiving clerk (all about 1891); a direct tax clerk (about 1893); a special warrant clerk, a bond clerk, mailing and filing clerks, and pension clerks (about 1901); etc. By the turn of the 19th/20th century, the total clerical staff of the office was approximately 44. This had increased to over 400 by 1950. In 1994, the total staff exceeded 2,800.


Scope and Contents of the Records

The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These 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.

(Note: Researchers are strongly cautioned that these records are completely unprocessed, and in a state of almost total disarray. The Detailed Description of the Records contains a list of box numbers with approximate date spans of the material in each box. Processing notes are available (on request) for a more detailed description of the contents of each box. However, 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.)

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 introduction to the Texas Comptroller's Office records . If you are reading this in paper, the introduction is at the beginning of the first binder labeled Comptroller.


 

Organization of the Records

These records have been organized by State Archives staff into five series:
Unprocessed loose records primarily relating to county officials, 1835-1944, 157.76 cubic ft.
Unprocessed loose correspondence and reports, 1838-1944, 171.8 cubic ft.
Unprocessed volumes of correspondence, 1865-1881, 1892, 1895-1912, 1929-1933, 1956-1963, undated, 2.57 cubic ft. (14 volumes)
Unprocessed volumes documenting revenues and receipts, 1835-1899, 1901-1911, 1915-1920, 1930-1934, 1936, undated, 9.95 cubic ft. (46 volumes)
Unprocessed volumes documenting expenditures and disbursements, 1835-1841, 1859-1860, 1862-1865, 1870-1876, 1892-1893, 1908, 1915-1921, 1925-1926, 1932, 1961, 4.63 cubic ft. (18 volumes)

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

None.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Finance, Public--Texas.
Taxation--Texas.
Tax collection--Texas.
Tax assessment--Texas.
Military pensions--Texas.
Liquors--Taxation--Texas.
Railroads--Taxation--Texas.
Business tax--Texas.
Claims--Texas.
School lands--Texas.
Poll tax--Texas.
Places:
Texas--History--Republic--1836-1846.
Texas--Claims.
Document Types:
Correspondence--Texas--Public finance--1835-1944, 1956-1963.
Tax records--Texas--Public finance--1835-1944.
Forms (documents)--Texas--Public finance--1835-1944.
Legal documents--Texas--Public finance--1835-1944.
Financial records--Texas--Public finance--1835-1944.
Functions:
Administering public finance.

Related Material

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

Texas State Archives
None.

Administrative Information

Preferred Citation

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

Accession Information

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.

Processing Information

Lisa Hendricks, October 1995

Tony Black, October 1995, July 1996


Detailed Description of the Records

 

Unprocessed loose records primarily relating to county officials, 1835-1944,
157.76 cubic ft.

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 "Circulars" refer to printed instructions sent periodically from the Comptroller to Tax Assessor/Collectors regarding the collection of taxes.
Examples of material of special note here include "Lists of Delinquent or Insolvent Freedmen" in the late 1860's, (boxes 304-3212 and 304-3218 for example); letters describing the circumstances surrounding the violent death of an Assessor/Collector (box 304-3262); letters relating to reimbursement for Indian depredations; letters relating to pensions for service to the Confederacy, in the Texas Frontier Battalion, or for service in the War with Mexico. Examples of occupations taxed during the period covered by these records include "medicine vendor, slight-of-hand, panorama stereoscopic, wax work, Flying Jenny Hobby Horse, Fortune Teller, Ice Dealer, Hacks not connected to Stable, lightening rods, Tinner, Confectioner, ten pin alley, and peddling."
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.
Arrangement
These records are not arranged in any particular order. The boxes included in the Detailed Description of the Records are listed roughly chronologically.
Preferred Citation
(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 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
Lisa Hendricks, October 1995
Unprocessed loose records primarily relating to county officials
Box
304-3350 1835, 1851-1883
Box
304-3241 1837-1882
Box
304-3201 1841-1918
Box
304-3202 1842-1944
Box
304-3204 1845-1875
Box
304-3239 1845-1896
Box
304-3275 1846, 1855, 1900-1909
Box
304-3205 1846-1873
Box
304-3212 1846-1875
Box
304-3206 1846-1881
Box
304-3227 1846-1883
Box
304-3245 1846-1885
Box
304-3207 1846-1886
Box
304-3213 1846-1886
Box
304-3216 1846-1886
Box
304-3217 1846-1889
Box
304-3232 1846-1889
Box
304-3210 1846-1893
Box
304-3240 1846-1899
Box
304-3203 1846-1901
Box
304-3211 1846-1908
Box
304-3221 1846-1908
Box
304-3208 1847-1850
Box
304-3234 1847-1886
Box
304-3231 1848-1881
Box
304-3317 1848-1892
Box
304-3215 1848-1902
Box
304-3357 1848-1914
Box
304-3237 1850-1880
Box
304-3358 1850-1907
Box
304-3226 1850-1915
Box
304-3225 1852-1892
Box
304-3338 1852-1902
Box
304-3233 1852-1931
Box
304-3235 1854-1888
Box
304-3222 1854-1900
Box
304-3209 1856-1889
Box
304-3224 1858-1912
Box
304-3246 1859-1871
Box
304-3236 1859-1902
Box
304-3323 1859-1906
Box
304-3218 1859-1909
Box
304-3220 1861-1875
Box
304-3219 1865-1894
Box
304-3242 1865-1899
Box
304-3352 1865-1912
Box
304-3326 1866-1876
Box
304-3243 1866-1880
Box
304-3325 1866-1886
Box
304-3229 1866-1886
Box
304-3324 1866-1903
Box
304-3327 1867-1889
Box
304-3250 1867-1897
Box
304-3270 1867-1899
Box
304-3255 1867-1900
Box
304-3258 1868-1909
Box
304-3342 1870-1906
Box
304-3228 1871-1886
Box
304-3299 1871-1902
Box
304-3339 1871-1906
Box
304-3336 1871-1911
Box
304-3238 1871-1916
Box
304-3321 1871-1920
Box
304-3367 1872-1884
Box
304-3362 1873-1889
Box
304-3334 1873-1910
Box
304-3297 1873-1917
Box
304-3340 1873-1928
Box
304-3314 1874-1899
Box
304-3343 1874-1904
Box
304-3307 1875-1900
Box
304-3249 1875-1907
Box
304-3351 1876-1883
Box
304-3230 1876-1885
Box
304-3341 1876-1904
Box
304-3329 1876-1917
Box
304-3320 1876-1930
Box
304-3303 1877-1911
Box
304-3361 1879-1904
Box
304-3290 1879-1910
Box
304-3356 1879-1913
Box
304-3244 1880-1892
Box
304-3354 1880, 1900-1910
Box
304-3223 1881-1893
Box
304-3214 1881-1897
Box
304-3331 1881-1908
Box
304-3287 1881-1909
Box
304-3311 1883-1907
Box
304-3337 1883-1907
Box
304-3322 1885-1906
Box
304-3288 1885-1909
Box
304-3302 1885-1912
Box
304-3353 1886, 1900-1905
Box
304-3257 1886-1897
Box
304-3308 1886-1899
Box
304-3253 1886-1899
Box
304-3286 1886-1902
Box
304-3248 1886-1902
Box
304-3259 1886-1902
Box
304-3328 1886-1908
Box
304-3273 1886-1909
Box
304-3279 1886-1909
Box
304-3292 1886-1909
Box
304-3247 1886-1909
Box
304-3251 1886-1909
Box
304-3252 1886-1909
Box
304-3260 1886-1909
Box
304-3261 1886-1909
Box
304-3264 1886-1909
Box
304-3265 1886-1909
Box
304-3266 1886-1909
Box
304-3272 1886-1910
Box
304-3276 1886-1910
Box
304-3262 1886-1910
Box
304-3263 1886-1911
Box
304-3283 1886-1914
Box
304-3315 1887-1895
Box
304-3316 1887-1895
Box
304-3254 1887-1897
Box
304-3312 1887-1899
Box
304-3295 1887-1909
Box
304-3269 1887-1909
Box
304-3256 1887-1914
Box
304-3313 1888-1906
Box
304-3349 1889-1935
Box
304-3347 1890, 1914
Box
304-3319 1890-1895
Box
304-3318 1890-1900
Box
304-3291 1890-1908
Box
304-3268 1890-1908
Box
304-3301 1890-1916
Box
304-3309 1892-1908
Box
304-3277 1892-1909
Box
304-3278 1892-1909
Box
304-3285 1892-1909
Box
304-3332 1892-1911
Box
304-3281 1897-1909
Box
304-3282 1897-1909
Box
304-3284 1897-1909
Box
304-3274 1897-1909
Box
304-3267 1897-1910
Box
304-3280 1898-1908
Box
304-3335 1896-1903
Box
304-3333 1896-1907
Box
304-3293 1896-1909
Box
304-3294 1897-1909
Box
304-3310 1897-1909
Box
304-3289 1897-1916
Box
304-3298 1898-1916
Box
304-3300 1898-1918
Box
304-3366 1900
Box
304-3306 1900-1908
Box
304-3271 1900-1909
Box
304-3304 1900-1909
Box
304-3305 1900-1909
Box
304-3296 1902-1908
Box
304-3345 1905-1906
Box
304-3348 1905-1907, 1914
Box
304-3330 1905-1917
Box
304-3344 1905-1920
Box
304-3346 1906-1919
Box
304-3355 1911-1922
Box
304-3365 1913-1914
Box
304-3360 1916-1931
Box
304-3359 1918-1933
Box
304-3363 1931-1933
Box
304-3364 1933-1934



 

Unprocessed loose correspondence and reports, 1838-1944,
171.8 cubic ft.

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.
Arrangement
These records are not arranged in any particular order. The boxes included in the Detailed Description of the Records are listed roughly chronologically.
Preferred Citation
(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 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
Lisa Hendricks, October 1995
Unprocessed loose correspondence and reports
Box
304-3370 1838-1870
Box
304-3368 1841-1883, 1900-1930's
Box
304-3371 1842-1880
Box
304-3559 1842-1933
Box
304-3558 1843-1919
Box
304-3388 1845-1884
Box
304-3395 1846-1889
Box
304-3419 1846-1901
Box
304-3540 1846-1909
Box
304-3378 1847-1887
Box
304-3369 1848-1875
Box
304-3517 1848-1924
Box
304-3516 1848-1930
Box
304-3386 1849-1884
Box
304-3375 1849-1928
Box
304-3373 1849-1931
Box
304-3376 1850, 1915-1920
Box
304-3482 1850, 1915-1922
Box
304-3528 1850-1875
Box
304-3389 1850-1890
Box
304-3374 1850-1902
Box
304-3379 1851-1882
Box
304-3420 1851-1883
Box
304-3372 1852-1889
Box
304-3380 1852-1899
Box
304-3390 1854-1891
Box
304-3387 1854-1936
Box
304-3550 1859-1868
Box
304-3537 1859-1926
Box
304-3381 1860-1899
Box
304-3396 1860-1916
Box
304-3391 1861-1876
Box
304-3377 1861-1930
Box
304-3392 1862-1891
Box
304-3499 1863-1924
Box
304-3382 1865-1892
Box
304-3515 1866, 1874-1876
Box
304-3404 1866-1924
Box
304-3554 1867-1885
Box
304-3543 1867-1921
Box
304-3411 1868-1882
Box
304-3555 1868-1922
Box
304-3556 1868-1926
Box
304-3544 1869-1880
Box
304-3407 1869-1899
Box
304-3536 1870-1918
Box
304-3542 1870-1920
Box
304-3545 1871-1873
Box
304-3398 1871-1883
Box
304-3399 1871-1891
Box
304-3547 1871-1894
Box
304-3421 1872-1884
Box
304-3546 1872-1887
Box
304-3408 1872-1888
Box
304-3551 1872-1894
Box
304-3422 1872-1898
Box
304-3413 1872-1901
Box
304-3409 1872-1920
Box
304-3402 1872-1924
Box
304-3393 1872-1931
Box
304-3549 1874-1876
Box
304-3412 1874-1887
Box
304-3414 1874-1918
Box
304-3410 1875-1878
Box
304-3520 1876-1880
Box
304-3405 1876-1880
Box
304-3397 1876-1884
Box
304-3401 1876-1889
Box
304-3423 1876-1889
Box
304-3539 1876-1911
Box
304-3522 1876-77, 1879
Box
304-3403 1877-1882
Box
304-3417 1877-1884
Box
304-3415 1877-1885
Box
304-3424 1877-1892
Box
304-3553 1877-1894
Box
304-3394 1877-1927
Box
304-3525 1877-1880
Box
304-3383 1878-1879
Box
304-3400 1878-1879
Box
304-3470 1878-1907
Box
304-3557 1878-1931
Box
304-3384 1879-1880
Box
304-3445 1879-1884
Box
304-3416 1879-1892
Box
304-3538 1879-1920
Box
304-3523 1880
Box
304-3524 1880
Box
304-3509 1880-1891
Box
304-3446 1880-1902
Box
304-3429 1880-1902
Box
304-3479 1880-1920
Box
304-3406 1881-1885
Box
304-3425 1881-1887
Box
304-3430 1881-1893
Box
304-3426 1881-1902
Box
304-3451 1881-1909
Box
304-3447 1881-1912
Box
304-3455 1881-1918
Box
304-3541 1881-1944
Box
304-3427 1882-1918
Box
304-3435 1882-1931
Box
304-3428 1883-1917
Box
304-3475 1883-1921
Box
304-3418 1883-1927
Box
304-3385 1885-1892
Box
304-3431 1885-1917
Box
304-3548 1885-1921
Box
304-3448 1886-1910
Box
304-3457 1889-1920
Box
304-3476 1891-1931
Box
304-3552 1892-1911
Box
304-3491 1892-1923
Box
304-3518 1895-1924
Box
304-3452 1897, 1913-1920
Box
304-3450 1898-1918
Box
304-3449 1899-1917
Box
304-3432 1899-1927
Box
304-3439 1900-1918
Box
304-3453 1900-1919
Box
304-3441 1900-1920
Box
304-3481 1900-1924
Box
304-3484 1900-1930
Box
304-3506 1902, 1912-1920
Box
304-3485 1902-1920
Box
304-3533 1904-1916
Box
304-3483 1904-1922
Box
304-3501 1905-1920
Box
304-3510 1906, 1908
Box
304-3442 1906-1919
Box
304-3434 1906-1924
Box
304-3502 1907-1918
Box
304-3467 1908-1921
Box
304-3513 1909-1913
Box
304-3471 1909-1918
Box
304-3464 1909-1920
Box
304-3504 1909-1920
Box
304-3458 1909-1921
Box
304-3494 1911-1920
Box
304-3472 1911-1921
Box
304-3477 1911-1922
Box
304-3503 1912, 1915-1921
Box
304-3436 1912-1916
Box
304-3433 1912-1918
Box
304-3469 1912-1921
Box
304-3496 1912-1921
Box
304-3498 1912-1921
Box
304-3511 1913
Box
304-3508 1914, 1924-1925, 1942
Box
304-3500 1914-1918
Box
304-3486 1914-1919
Box
304-3480 1914-1920
Box
304-3495 1914-1921
Box
304-3478 1914-1921
Box
304-3492 1915
Box
304-3519 1915, 1917, 1919, 1920
Box
304-3532 1915-1916
Box
304-3490 1915-1918
Box
304-3493 1915-1918
Box
304-3529 1915-1918, 1923-1926
Box
304-3473 1915-1919
Box
304-3534 1915-1919
Box
304-3487 1915-1920
Box
304-3462 1915-1920
Box
304-3474 1915-1922
Box
304-3468 1915-1922
Box
304-3454 1915-1924
Box
304-3530 1915-1926
Box
304-3507 1915-1931
Box
304-3459 1916
Box
304-3466 1916
Box
304-3514 1916
Box
304-3440 1916-1918
Box
304-3437 1917
Box
304-3460 1917-1918
Box
304-3438 1919
Box
304-3443 1919
Box
304-3456 1919-1921
Box
304-3488 1919-1921
Box
304-3505 1919-1923
Box
304-3444 1920-1926
Box
304-3489 1920-1927
Box
304-3463 1920-1933
Box
304-3465 1920-1935
Box
304-3497 1920-1935
Box
304-3461 1921-1939
Box
304-3512 1920, 1923
Box
304-3521 1923
Box
304-3526 1924
Box
304-3535 1927-1931
Box
304-3527 1931-1932
Box
304-3531 1932, 1939



 

Unprocessed volumes of correspondence, 1865-1881, 1892, 1895-1912, 1929-1933, 1956-1963, undated,
2.57 cubic ft. (14 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically.
Preferred Citation
(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 Information
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.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, October 1995, July 1996
Unprocessed volumes (correspondence)
Volume
304-3017 Assorted records, 1865-1881
Volume
304-2993 Copies of circulars and blank forms, December 1, 1866-March 19, 1868
Volume
304-3016 Assorted records, 1892, 1901
Volume
304-2996 Comptroller's instructions and form letters to tax assessors and collectors; also Attorney General opinions, March 13 1895-March 28, 1912
Volume
304-2997 Incoming letters from county tax collectors (mainly re redemption receipts), March 17, 1898-October 24, 1900
Volume
304-3021 Index and loose papers, 1899
Volume
304-2994 Report of Committee on Examination of Controller's and Treasurer's Accounts, to Speaker of House of Representatives, February 2, 1905
Volume
304-2995 Comptroller's reports to Finance Committee and Committee on Appropriations, January 17, 1905-April 15, 1909
Volume
304-2933 Letter register: gas claims (?), December 20, 1929-July 8, 1930
Volume
304-3008 Assorted records, 1931-1933
Volume
1987/125-1 Calvert (Robert S.) scrapbooks, 1956-1963
Volume
1987/125-2 Calvert (Robert S.) scrapbooks, 1956-1963
Volume
304-3015 Confederate: U.C.V. camps in Texas, undated
Volume
304-2991 Index, undated



 

Unprocessed volumes documenting revenues and receipts, 1835-1899, 1901-1911, 1915-1920, 1930-1934, 1936, undated,
9.95 cubic ft. (46 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically.
Preferred Citation
(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 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, October 1995, July 1996
Unprocessed volumes (documenting revenues and receipts)
Volume
304-2971 Tax register (?), May 1835-December 1840
Volume
304-3023 Accounts of county tax collectors, 1837-1839
Volume
304-2954 Sales of lots on Galveston Island, 1839-1842;
Sales of lots in City of Austin, 1839-1863
Volume
304-2961 Register of promissory notes, September 1846-June 1865
Volume
304-2959 Record of data of assessors/collectors bonds, 1846-1873
Volume
304-2960 Index of county records filed in Comptroller's Office, 1846-1885
Volume
304-2950 Average values of lands per acre, 1850-1873
Volume
304-2957 Return of back taxes on real property, 1861-1870
Volume
304-3009 Railroad reports, unrendered property, assessment of, 1867
Volume
304-2983 Tax Bureau: drafts received and cashed, December 8, 1869-September 12, 1870;
Mail record by county, 1868-1870
Volume
304-3002 Record of Anderson County, 1871-1876
Volume
304-3003 Property tax records, Jack/Travis Counties, 1871-1876
Volume
304-3013 Tax rolls -- Travis County, 1871-1876
Volume
304-2958 Index of redemption receipts held for back tax, 1873-1875,
Index of redemption receipts returned for correction, 1897-1898
Volume
304-3010 List of tax papers, 1876
Volume
304-2963 File numbers, sheriffs and tax collectors (index), 1876
Volume
304-2970 School fund receipts, March 1876-February 1877
Volume
304-2962 Revenue officers and county officers elected, 1876-1877
Volume
304-2951 Tax Bureau: fee book and register of remittances, 1876-1879
Volume
304-2975 Railroad subsidy bond tax--City of Sherman, 1878
Volume
304-2976 Railroad subsidy bond tax--City of Sherman, 1881
Volume
304-2974 Railroad subsidy bond tax--City of Sherman, 1886
Volume
304-2969 Mail log, 1879-1881
Volume
304-2966 Matter mailed to assessors/collectors, 1879
Volume
304-2967 Matter mailed to assessors/collectors, 1880-1881
Volume
304-2968 Matter mailed to assessors/collectors, 1881-1882
Volume
304-2964 Total assessed valuation and assessor's commissions, 1882-1886
Volume
304-2973 Register of remittances received, 1883
Volume
304-2965 Quarterly reports by collectors, 1883-1884
Volume
304-3020 Unrendered property, Dimmit County, 1886-1899
Volume
304-3014 Tax collection -- Ellis County, etc., 1888
Volume
304-3022 John D. McGaughey's lists of land for which taxes are due, 1889
Volume
304-2981 Census: (survey of tax rolls) (counties and towns), 1899
Volume
304-2977 Log for Form G (counties and towns), 1901
Volume
304-2978 Census: (survey of tax rolls) (counties), 1902-1903
Volume
304-2979 Census: (survey of tax rolls) (towns), 1902-1903
Volume
304-2952 Ledger of fees to Comptroller (certifications of assessment), 1903-1907
Volume
304-2953 Ledger of fees to Comptroller (certifications of assessment), 1905-1911
Volume
304-3027 Voters, alphabetical list (Mitchell County), 1910-1911;
Voters, alphabetical list (Randall County), 1911
Volume
304-2985 Account journal, February 1915-October 1917
Volume
304-2955 Inventory of unrendered property: Bexar County, 1918
Volume
304-3004 Distribution of state revenue, 1919-1920
Volume
304-3027 General Revenue Fund (royalties), 1930-1933
Volume
304-3018 Revenue analysis, September 1933-August 1934
Volume
304-3019 Revenue analysis, 1936
Volume
304-3006 Unrendered land sales, undated



 

Unprocessed volumes documenting expenditures and disbursements, 1835-1841, 1859-1860, 1862-1865, 1870-1876, 1892-1893, 1908, 1915-1921, 1925-1926, 1932, 1961,
4.63 cubic ft. (18 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically.
Preferred Citation
(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 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, October 1995, July 1996
Unprocessed volumes (documenting expenditures and disbursements)
Volume
304-2941 Public debt records, 1835-1836
Volume
304-2944 Auditor's Office: drafts for the redemption of promissory notes with interest, December 1839-June 1841
Volume
304-2946 Marginal duplicates of Treasury warrants (#13787-14735), August 2, 1859-February 16, 1860
Volume
304-2949 Voucher register (?) (#332-1202), June 2, 1862-June 17, 1863
Volume
304-2947 Voucher register (?) (#40, 029-50, 014), December 21, 1864-June 8, 1865
Volume
304-2948 Triplicates of warrants issued, 1870-1872
Volume
304-2937 Index, Military Bureau, Comptroller's Office: New Issue, probably 1871
Volume
304-2940 Public debt certificate stubs, 1871-1873
Volume
304-2986 Schools: Miscellaneous accounts audited by Morrill, November 1871-February 1873
Box
304-3011 Pay roll for City of Tyler, 1871-1876
Volume
304-2980 Marginal duplicates of warrants (#3856-4366), May 31-June 15, 1876
Volume
304-2987 Marginal duplicates of warrants (#13081-14828), July 8-August 14, 1893
Volume
304-2992 Index to journal beginning September 1, 1908
Volume
304-2938 Register of bills filed (special judges, liquor claims, wolf scalps), 1915-1921
Volume
304-2939 Expense accounts, district attorneys and judges, 1916-1919
Volume
304-2936 Ledger of traveling expenses of State Departments, August 1925-September 1926
Volume
304-3024 Travelling expense accounts, 1932
Volume
304-2984 Special report: Operating statement and related information, Waller County Hospital, 1961