urn:taro:tslac.30105 Texas Comptroller's Office: An Inventory of Comptroller's Office Correspondence at the Texas State Archives, 1846-1921, bulk 1860-1921 Finding aid by Tony Black and Lisa Hendricks, July 1996 This EAD finding aid was created in part with funds provided by the Texas Telecommunications Infrastructure Fund Board for the Texas Archival Resources Online project. Texas State Library and Archives Commission Text converted and initial EAD tagging provided by Apex Data Services, April 2001. Finding aid written inEnglish. Description based on DACS. April 2005. Corrections and further encoding to DACS standards by Tony Black, February 2005. Large finding aid split into eight smaller ones by Tony Black, July 22, 2003. Finding aid converted from EAD 1.0 to 2002 by TARO using the conversion stylesheet v1to02.xsl, June 2002. Corrections and further encoding to TARO project standards by Tony Black, Overview Texas State Archives Texas. Comptroller's Office. Comptroller's Office correspondence 1846-1921 bulk 1860-1921 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. Correspondence volumes 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. These records include registers of incoming correspondence, letter books and letterpress copybooks of outgoing correspondence, annual/biennial reports addressed to the Governor, and Attorney General letter opinions addressed to the Comptroller. They comprise volumes containing (or related to) correspondence of the Texas Comptroller's Office, dating 1846-1921, bulk 1860-1921. 95.5 cubic ft. (746 volumes) These materials are written predominately in English with scattered Spanish throughout. 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.

 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. Correspondence records 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 (including property, business, and other taxes) and the expenditure and disbursement of funds (including payment of claims, pensions, and public debts). These records include registers of incoming correspondence, letter books and letterpress copybooks of outgoing correspondence, annual/biennial reports addressed to the Governor, and Attorney General letter opinions addressed to the Comptroller. They comprise 746 volumes containing (or related to) correspondence of the Texas Comptroller's Office, dating 1846-1921, bulk 1860-1921. This includes the following: ten registers of letters and other documents received by the Comptroller's office, 1846-1876, 1882-1886, and 1893-1899; six letter books containing the full texts of outgoing correspondence signed by the Comptroller between March 1846 and May 1867; 692 letterpress books containing copies of outgoing letters sent by the Comptroller's office, 1860-1921; 33 letter books containing copies of outgoing letters signed by the Comptroller, 1876-1880; three volumes containing manuscript copies of annual and biennial reports of the Comptroller to the Governor, 1846-1850, 1861-1863, and 1865-1866; and two volumes containing copies of Attorney General letter opinions addressed to the Comptroller, 1879-1910, with index and register, 1879-1902.

Series of correspondence that are specifically limited to general revenues, taxation, appropriations and warrants, claims, the Executive Administrative Division, the Economic Analysis Center, or the Office of Revenue Estimating and Research, are described under the records of those subgroups, in separate finding aids. Unprocessed correspondence is also described in a separate finding aid.

This finding aid describes seven 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 six series:

Registers of letters received, 1846-1876, 1882-1886, 1893-1899, 1.57 cubic ft. (10 volumes) Letter books, 1846-1862, 1864, 1866-1867, 2.64 cubic ft. (6 volumes) Outgoing letters (letterpress books), 1860-1921, 85.62 cubic ft. (692 volumes) (in 3 subseries) Letterpress books, 1860-1921, 85.25 cubic ft. (690 volumes) Comptroller W. P. Lane letterpress book, 1911-1912, 0.1 cubic ft. (one volume) Chief Clerk John T. Smith letterpress book, 1902-1906, 0.27 cubic ft. (one volume) Letter books (outgoing letters), 1876-1880, 5 cubic ft. (33 volumes) Annual/biennial reports of the Comptroller to the Governor, 1846-1850, 1861-1863, 1865-1866, 0.36 cubic ft. (3 volumes) Attorney General letter opinions addressed to Comptroller, 1879-1910, 0.31 cubic ft. (2 volumes) Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.

Subjects: Business tax--Texas. Debts, Public--Texas. Expenditures, Public--Texas. Finance, Public--Texas. Military pensions--Texas. Property tax--Texas. Tax administration and procedure--Texas. Tax assessment--Texas. Tax collection--Texas. Taxation--Texas. Places: Texas--Appropriations and expenditures. Document Types: Registers--Texas--Public finance--1846-1876, 1882-1886, 1893-1899. Correspondence--Texas--Public finance--1846-1921. Correspondence--Texas--Taxation--1846-1921. Reports--Texas--Public finance--1846-1867. Letterpress copybooks--Texas--Taxation--1860-1921. Letterpress copybooks--Texas--Public finance--1860-1921. Opinions--Texas--Expenditures, Public--1879-1910. Tax records--Texas--Public finance--1865-1881, 1892, 1895-1912. Financial records--Texas--Public finance--1865-1881, 1892, 1895-1912. Legal documents--Texas--Public finance--1865-1881, 1892, 1895-1912. Functions: Administering public finance. Reporting 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

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

<emph render="italic">Annual/Biennial Reports of the Comptroller</emph>, 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.) <emph render="italic">Abstract of Land Claims</emph> , compiled from the records of the General Land Office of the State of Texas and published under the Superintendence of the Comptroller, by authority of an act of the Legislature, approved February 11, 1852. Galveston, 1852. <emph render="italic">Confederate Indigent Families Lists of Texas, 1863-1865, </emph> by Linda Mearse, San Marcos, Texas, 1995 Preferred Citation

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

 Processing Information

Lisa Hendricks, September 1995

Tony Black, January 1995, September 1995, October 1995, July 1996

 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.

 Detailed Description of the Records Registers of letters received, 1846-1876, 1882-1886, 1893-1899, 1.57 cubic ft. (10 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. Registers of letters received document the major as well as the minor functions of the office of the Comptroller in the later 19th century, including the receipt of revenues and the expenditure and disbursement of funds. This series consists of ten registers of letters and other documents received by the Texas Comptroller's office, 1846-1876, 1882-1886, and 1893-1899.

The first two are traditional registers of incoming correspondence received between February 1846 and July 1871, with only two gaps (June 13-October 2, 1865, and January 1868-October 1869). Information provided in these two registers normally includes the following: number of the item (totaling 7,939 items), from whom received, date of letter, when received, when answered, and remarks/synopsis of contents. The remarks column (1846-1861) is generally sparse (e.g., informing Comptroller of his election, or missing from file, or no answer required, or answer addressed to M. Gorsett, etc.); whereas the synopsis column (1861-1871) is more descriptive (e.g., enclosing bond of E. Oborski, Assessor-Collector Bandera County, or enclosing $134.34 public funds, or relative to soldiers' claims, or wants to purchase State Bonds with Confederate Notes, etc.). These registers are organized roughly (but not strictly) chronologically.

The two registers which cover the period 1870-1876 contain the same kind of information, but are arranged roughly alphabetically by the last name of the correspondent, and therein chronologically. They appear to refer only to matters of taxation.

Five volumes are registers of documents received by specific departments: the Corresponding Clerk (two volumes, 1882-1885), the Auditing Clerk (1882-1886), the Tax Clerk (1882-1884), and the Direct Tax Clerk (1893-1899). Arranged chronologically, these give the following information: number, when received, from whom received, character of paper (e.g., statement, or letter, or certificate of redemption, or application for pension, or C. Draft $467.70, or credit papers Delta County, etc.), and disposition (e.g., answered Nov. 30, 1883, or referred to G.L.O., or filed, or referred to Redemption Clerk, etc.)

Finally, one volume is actually an index to letters received and referred during one year, 1882-January 1883, and gives only the following information: from whom received, to whom referred, and number. The clerks to whom these incoming records were referred include the following: Receiving Clerk, Corresponding Clerk, Tax Clerk, Tax Sales Clerk, Redemption Clerk, Examining Clerk, Auditing Clerk, and Warrant Clerk. In other words, this volume serves as an index to parts of three departmental registers, and to other registers which are apparently not extant.

 Arrangement

These volumes have been arranged by State Archives staff somewhat chronologically, then two volumes are alphabetical by correspondent, and five volumes are arranged by department.

 Preferred Citation

(Identify the item), Registers of letters received, Texas Comptroller's Office correspondence. 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, January 1995

 Registers of letters received, 1846-1876 304-2142 February 25, 1846-December 9, 1861 304-2143 November 1861-December 1867, and November 1869-July 1871 304-2144 January 1870-March 1876

(alphabetical)

 304-2145 January 1874-June 1875

(alphabetical)

 Departmental registers of records received, 1882-1886, 1893-1899 304-2146 Corresponding Clerk, August 1, 1882-April 5, 1884 304-2147 Corresponding Clerk, April 8, 1884-September 11, 1885 304-2148 Tax Clerk, August 1, 1882-July 9, 1884 304-2149 Auditing Clerk, August 1, 1882-October 11, 1886 304-2150 Direct Tax Clerk, April 26, 1893-August 23, 1899 Index, 1882-1883 304-2151 Index of letters received and referred, about 1882-1883

(alphabetical)

 Letter books, 1846-1862, 1864, 1866-1867, 2.64 cubic ft. (6 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. Letter books document the major as well as the minor functions of the office of the Comptroller in the mid 19th century, including the receipt of revenues and the expenditure and disbursement of funds. This series consists of six letter books containing the full texts of outgoing correspondence signed by the Texas Comptroller between March 1846 and May 1867, with the following chronological gaps (all within the last volume): March-May 1862, August 1862-January 1864, March 1864-July 1866, and November 1866-April 1867. Correspondents include state officials (e.g., the Governor, Auditor, Attorney General, legislative committees, fiscal agents, former customs collectors of the Republic, former pursers of the Texas Navy, etc.), county and district officials (present and former assessor-collectors, sheriffs, county clerks, county treasurers, district judges, district attorneys, etc.), and private citizens in and out of state (e.g., claimants, taxpayers, landowners, etc.). The Comptrollers who signed the outgoing letters to these persons included, above all, James B. Shaw (1846-1858), but also Clement R. Johns (1858-1864) and W. L. Robards (1866-1867).

Subjects of this correspondence include a wide variety of issues, both substantive and routine, general and specific. Examples which are substantive but general include the following: reports to the Governor, including statements of the probable annual expenses of government, of the amount of money at present in the Treasury, and of the public debt of the Republic of Texas (1846); a circular to state revenue officials regarding the transfer of fiscal duties from the Secretary of the Treasury of the Republic to the State Comptroller (1846); a letter to the Secretary of War of the Confederate States of America regarding settlement of Texas claims against the C.S.A. (1862); reports to the Governor of statements of receipts and expenditures of the late Provisional Government (1866); etc.

Examples of non-routine yet specific topics include: merchandise warehoused under the revenue laws of the late Republic; the number of unsold lots in various cities; specific claims against the late Republic; a proposal to Governor Sam Houston that differences of opinion with the Comptroller be submitted to the Attorney General (1860); a statement of interest due on certain bonds (1867); etc.

Some items are routine but general, such as: circulars to county assessor-collectors explaining changes in procedures, etc.; an answer to an inquiry regarding the occupation tax; circulars to assessor-collectors concerning the levying of a Special War Tax (1862 and 1864); etc.

Probably the bulk of the correspondence is both routine and very specific, for example: instructions to traveling agents/fiscal agents; reports of errors in tax returns of county officials; requests for overdue returns; acknowledgment of receipts for assessment rolls; acknowledgment of receipts for tax returns; reports of sales of land for taxes; suspension of pay for failure to post a security bond; reports of who paid tax for what property for what year; notification that unpaid accounts will be turned over to the district attorney for collection; extension of the deadline for the annual settlement of an assessor-collector; and enclosures of all kinds, including enclosures of receipts for funds forwarded on accounts; of certificates of redemption; of blank forms requested; of copies of accounts current showing balances due; of certificates of adjustment; of a draft on an assessor-collector, requesting receipt of the same; of warrants for services, etc., requesting receipt of the same; etc.

 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), Letter books, Texas Comptroller's Office correspondence. 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, January 1995

 Letter books 304-2153 March 1846-February 1849 304-2154 February 1849-July 1851 304-2152 July 1851-December 1852 304-2155 January 1853-August 1858 304-2156 August 1858-April 1861 304-2157 April 1861-May 1867, bulk 1861-1862, 1866

(with index)

 Outgoing letters (letterpress books), 1860-1921, 85.62 cubic ft. (692 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. Outgoing letters (letterpress books) 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 690 letterpress volumes of outgoing letters sent by the Texas Comptroller's office, 1860-1921. These also include one volume of letters sent by Comptroller W. P. Lane, 1911-1912, some of which are concerning personal business; and one volume of letters sent by John T. Smith, Chief Clerk in the Comptroller's office, 1902-1906.

 Organization

These records have been organized by State Archives staff into three subseries:

Letterpress books, 1860-1921, 85.25 cubic ft. (690 volumes) Comptroller W. P. Lane letterpress book, 1911-1912, 0.1 cubic ft. (one volume) Chief Clerk John T. Smith letterpress book, 1902-1906, 0.27 cubic ft. (one volume) Preferred Citation

(Identify the item and cite the subseries), Outgoing letters (letterpress books), Texas Comptroller's Office correspondence. 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, 1860-1921, 85.25 cubic ft. (690 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. Outgoing letters (letterpress books) 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 690 letterpress volumes of outgoing letters sent by the Texas Comptroller's office, 1860-1921. These books were used as a method of producing duplicates of outgoing letters generated by the Texas Comptroller's office. Letters were written by the Comptroller or the Acting Comptroller or by Clerks acting on instructions from the Comptroller or the Acting Comptroller. Letters were in response to incoming letters from local, county, district and state officials; some United States officials; and from the general public.

The bulk of these outgoing letters are in response to requests from county Tax Assessor/Collectors for instructions, for clarification of tax laws and codes, or relate to the settlement of Tax Collectors' accounts with the Comptroller. Also, Tax Assessor/Collectors routinely requested various kinds of blank forms from the Comptroller. Individuals wrote to the Comptroller with inquiries regarding land ownership or the tax status on individual lots or tracts of land. To a lesser degree, topics addressed in letters include, for example, alleged instances of tax fraud committed by Assessor/Collectors, instances of possible liquor permit violations, occupation tax inquiries, and questions regarding government pensions for military service. Also present are some statistics relating to the actual cost of maintaining the state government for a fiscal year. Drafts of some Annual Reports of the Comptroller are also present. Records reflect the work of the Comptroller's office, but should be considered in conjunction with all other Comptroller records.

Gaps in the records represent letterpress books not received by the Archives. Each letterpress 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, Outgoing letters (letterpress books), Texas Comptroller's Office correspondence. Archives and Information Services Division, Texas State Library and Archives Commission.

 Letterpress books 304-701 January 3, 1860 - December 31, 1860 304-702 November 5, 1860 - July 17, 1862 304-703 January 2, 1861 - November 10, 1863 304-704 November 11, 1861 - June 6, 1865 304-705 August 29, 1862 - May 19, 1863 304-706 May 15, 1863 - October 9, 1863 304-707 January 4, 1864 - May 18, 1865 304-708 February 11, 1865 - June 23, 1865 304-709 October 25, 1865 - September 17, 1867 304-710 September 19, 1867 - April 17, 1869 304-711 May 25, 1868 - December 30, 1868 304-712 October 21, 1865 (first clear date) - February 7, 1867 304-713 February 11, 1867 - July 8, 1868 304-713A December 30, 1868 - August 30, 1869 304-714 August 30, 1869 - September 17, 1870 304-715 April 20, 1869 - January 18, 1870 304-716 January 18, 1870 - August 25, 1870 304-717 August 31, 1870 - April 1, 1871 304-718 September 10, 1870 - June 12, 1871 304-719 January 13, 1871 - February 23, 1871 304-720 April 3, (1871?) - May 31, (1871?) 304-721 May 31, 1871 - October 2, 1871 304-722 August 2, 1872 - August 19, 1872 304-723 January 3, 1871 - June 19, 1873 304-724 June 20, 1873 - September 30, 1873 304-725 September 30, 1873 - September 1, 1874 304-726 July 17, 1872 - January 28, 1873 304-727 January 24, 1873 - June 20, 1873 304-728 June 20, 1873 - May 19, 1876 304-729 January 22, 1874 - May 1, 1874 304-730 June 12, 1874 - July 19, 1875 304-730A August 2, 1875 - March 17, 1876 304-731 July 23, 1874 - September 30, 1874 304-732 October 4, 1874 - December 11, 1874 304-733 December 12, 1874 - March 13, 1875 304-734 March 13, 1875 - July 31, 1875 304-735 July 20, 1875 - December 7, 1875 304-737 December 7, 1875 - February 21, 1876 304-738 March 18, 1876 - April 17, 1876 304-739 March 28, 1876 - June 10, 1876 304-740 June 10, 1876 - September 30, 1876 304-741 September 30, 1876 - January 11, 1877 304-742 January 11, 1877 - April 24, 1877 304-743 September 14, 1877 - January 4, 1878 304-744 January 5, 1878 - July 25, 1878 304-745 July 25, 1878 - January 4, 1879 304-746 January 4, 1879 - June 14, 1879 304-747 June 14, 1879 - December 5, 1879 304-748 December 4, 1879 - May 12, 1880 304-749 July 25, 1879 - October 13, 1879 304-750 October 14, 1879 - November 5, 1879 304-751 November 5, 1879 - December 13, 1879 304-752 December 13, 1879 - January 22, 1880 304-753 January 22, 1880 - February 27, 1880 304-754 March 1, 1880 - April 15, 1880 304-755 April 15, 1880 - May 17, 1880 304-756 May 17, 1880 - July 6, 1880 304-757 July 6, 1880 - Sept. 4, 1880 304-758 September 11, 1880 - March 21, 1881 304-759 September 4, 1880 - October 14, 1880 304-760 October 11, 1880 - November 20, 1880 304-761 October 15, 1880 - January 10, 1883 304-762 November 20, 1880 - December 27, 1880 304-763 December 27, 1880 - February 11, 1881 304-765 June 29, 1881 - July 21, 1881 304-766 February 11, 1881 - March 17, 1881 304-767 March 18, 1881 - April 22, 1881 304-768 April 22, 1881 - May 9, 1881 304-769 May 10, 1881 - May 26, 1881 304-770 May 27, 1881 - June 11, 1881 304-771 June 11, 1881 - June 28, 1881 304-772 July 21, 1881 - August 12, 1881 304-773 August 13, 1881 - September 8, 1881 304-774 September 8, 1881 - October 1, 1881 304-775 October 1, 1881 - October 20, 1881 304-776 October 20, 1881 - November 8, 1881 304-777 November 9, 1881 - December 2, 1881 304-778 December 2, 1881 - December 27, 1881 304-779 December 27, 1881 - January 19, 1882 304-780 January 19, 1882 - February 7, 1882 304-781 February 7, 1882 - February 25, 1882 304-782 March 11, 1882 - March 24, 1882 304-783 March 25, 1882 - April 11, 1882 304-784 April 12, 1882 - April 29, 1882 304-785 April 29, 1882 - May 13, 1882 304-786 May 15, 1882 - June 2, 1882 304-787 June 2, 1882 - June 14, 1882 304-788 June 14, 1882 - June 20, 1882 304-789 June 27, 1882 - July 14, 1882 304-790 July 14, 1882 - August 2, 1882 304-791 August 21, 1882 - September 8, 1882 304-792 September 8, 1882 - September 25, 1882 304-793 September 26, 1882 - October 10, 1882 304-794 October 10, 1882 - October 21, 1882 304-795 October 21, 1882 - November 8, 1882 304-796 November 8, 1882 - November 27, 1882 304-797 November 27, 1882 - December 14, 1882 304-798 December 14, 1882 - December 27, 1882 304-799 December 27, 1882 - January 10, 1883 304-800 January 10, 1883 - January 15, 1883 304-801 January 16, 1883 - February 6, 1883 304-802 February 5, 1883 - February 26, 1883 304-803 February 26, 1883 - March 14, 1883 304-804 March 14, 1883 - March 27, 1883 304-805 March 28, 1883 - April 10, 1883 304-806 April 10, 1883 - April 24, 1883 304-807 April 24, 1883 - May 3, 1883 304-808 May 3, 1883 - May 11, 1883 304-809 May 11, 1883 - May 24, 1883 304-810 May 24, 1883 - June 7, 1883 304-811 June 7, 1883 - June 23, 1883 304-812 June 23, 1883 - July 12, 1883 304-813 July 12, 1883 - July 28, 1883 304-814 July 28, 1883 - August 15, 1883 304-815 August 15, 1883 - September 1, 1883 304-816 September 3, 1883 - September 19, 1883 304-817 September 19, 1883 - October 8, 1883 304-818 October 8, 1883 - October 22, 1883 304-819 October 22, 1883 - November 1, 1883 304-820 November 2, 1883 - November 24, 1883 304-821 November 24, 1883 - December 12, 1883 304-822 December 12, 1883 - December 26, 1883 304-823 December 26, 1883 - January 14, 1884 304-824 January 14, 1884 - January 31, 1884 304-825 February 1, 1884 - February 20, 1884 304-826 February 20, 1884 - March 4, 1884 304-827 March 4, 1884 - March 15, 1884 304-828 March 15, 1884 - March 27, 1884 304-829 March 27, 1884 - April 8, 1884 304-830 April 8, 1884 - April 22, 1884 304-831 April 22, 1884 - May 6, 1884 304-832 May 7, 1884 - May 20, 1884 304-833 May 21, 1884 - May 31, 1884 304-834 May 31, 1884 - June 11, 1884 304-835 June 11, 1884 - June 23, 1884 304-836 June 24, 1884 - July 10, 1884 304-837 July 7, 1884 - July 21, 1884 304-838 July 19, 1884 - August 2, 1884 304-839 August 2, 1884 - August 18, 1884 304-840 August 18, 1884 - September 2, 1884 304-841 September 3, 1884 - September 19, 1884 304-842 September 19, 1884 - October 6, 1884 304-843 October 6, 1884 - October 24, 1884 304-844 October 24, 1884 - November 20, 1884 304-845 November 20, 1884 - December 6, 1884 304-846 December 6, 1884 - December 17, 1884 304-847 December 17, 1884 - January 2, 1885 304-848 January 2, 1885 - January 10, 1885 304-849 January 12, 1885 - January 21, 1885 304-850 January 21, 1885 - February 3, 1885 304-851 February 3, 1885 - February 18, 1885 304-852 February 18, 1885 - March 5, 1885 304-853 March 5, 1885 - March 18, 1885 304-854 March 18, 1885 - April 2, 1885 304-855 April 2, 1885 - April 14, 1885 304-856 April 14, 1885 - April 28, 1885 304-857 April 28, 1885 - May 12, 1885 304-858 May 13, 1885 - May 26, 1885 304-859 May 26, 1885 - June 10, 1885 304-860 June 11, 1885 - June 24, 1885 304-861 June 24, 1885 - July 10, 1885 304-862 July 10, 1885 - July 23, 1885 304-863 July 23, 1885 - August 10, 1885 304-864 August 10, 1885 - August 24, 1885 304-865 August 24, 1885 - September 7, 1885 304-866 September 7, 1885 - September 24, 1885 304-867 September 24, 1885 - October 12, 1885 304-868 October 12, 1885 - October 27, 1885 304-869 October 27, 1885 - November 14, 1885 304-870 November 16, 1885 - December 4, 1885 304-871 December 4, 1885 - December 23, 1885 304-872 December 23, 1885 - January 12, 1886 304-873 January 12, 1886 - January 28, 1886 304-874 January 28, 1886 - February 16, 1886 304-875 February 17, 1886 - March 3, 1886 304-876 March 3, 1886 - March 15, 1886 304-877 March 15, 1886 - March 25, 1886 304-878 March 26, 1886 - April 8, 1886 304-879 April 8, 1886 - April 24, 1886 304-880 April 24, 1886 - May 7, 1886 304-881 May 7, 1886 - May 21, 1886 304-882 May 21, 1886 - June 7, 1886 304-883 June 7, 1886 - June 25, 1886 304-884 June 25, 1886 - July 13, 1886 304-885 July 13, 1886 - July 28, 1886 304-886 July 28 - August 19, 1886 304-887 August 19, 1886 - September 3, 1886 304-888 September 3, 1886 - September 20, 1886 304-889 September 21, 1886 - October 1, 1886 304-890 October 22, 1886 - November 18, 1886 304-891 November 18, 1886 - December 4, 1886 304-892 December 4, 1886 - December 23, 1886 304-893 December 23, 1886 - January 17, 1887 304-894 January 17, 1887 - February 3, 1887 304-895 February 4, 1887 - February 21, 1887 304-896 February 22, 1887 - March 5, 2887 304-897 March 5, 1887 - March 19, 1887 304-898 March 19, 1887 - April 1, 1887 304-899 April 2, 1887 - April 15, 1887 304-900 April 15, 1887 - April 29, 1887 304-901 April 29, 1887 - May 11, 1887 304-902 May 11, 1887 - May 26, 1887 304-903 May 26, 1887 - June 9, 1887 304-904 June 9, 1887 - June 21, 1887 304-905 June 21, 1887 - June 30, 1887 304-906 July 2, 1887 - July 15, 1887 304-907 July 15, 1887 - July 26, 1887 304-908 July 26, 1887 - August 13, 1887 304-909 August 13, 1887 - August 25, 1887 304-910 August 26, 1887 - September 8, 1887 304-911 September 8, 1887 - September 22, 1887 304-912 September 22, 1887 - October 6, 1887 304-913 October 7, 1887 - October 26, 1887 304-914 October 27, 1887 - November 25, 1887 304-915 November 17, 1887 - December 5, 1887 304-916 December 5, 1887 - December 23, 1887 304-917 December 23, 1887 - January 12, 1888 304-918 January 13, 1888 - January 25, 1888 304-919 January 26, 1888 - February 10, 1888 304-920 February 10, 1888 - February 27, 1888 304-921 February 27, 1888 - March 10, 1888 304-922 March 12, 1888 - March 24, 1888 304-923 March 24, 1888 - April 9, 1888 304-924 April 9, 1888 - April 27, 1888 304-925 April 27, 1888 - May 22, 1888 304-926 May 22, 1888 - June 1, 1888 304-927 June 2, 1888 - June 13, 1888 304-928 June 13, 1888 - June 26, 1888 304-929 June 26, 1888 - July 10, 1888 304-930 July 10, 1888 - July 30, 1888 304-931 July 28, 1888 - August 28, 1888 304-932 August 28, 1888 - September 12, 1888 304-933 September 12, 1888 - October 2, 1888 304-934 October 2, 1888 - October 23, 1888 304-935 October 24, 1888 - November 16, 1888 304-936 November 16, 1888 - December 1, 1888 304-937 December 3, 1888 - December 17, 1888 304-938 December 17, 1888 - January 4, 1889 304-939 January 4, 1889 - January 18, 1889 304-940 January 18, 1889 - February 4, 1889 304-941 February 4, 1889 - February 16, 1889 304-942 February 16, 1889 - March 4, 1889 304-943 March 2, 1889 - March 18, 1889 304-944 March 18, 1889 - April 1, 1889 304-945 April 1, 1889 - April 16, 1889 304-946 April 16, 1889 - April 25, 1889 304-947 April 25, 1889 - May 8, 1889 304-948 May 8, 1889 - May 22, 1889 304-949 May 22, 1889 - June 3, 1889 304-950 June 3, 1889 - June 15, 1889 304-951 June 15, 1889 - June 29, 1889 304-952 June 29, 1889 - July 18, 1889 304-953 July 18, 1889 - August 9, 1889 304-954 August 10, 1889 - August 30, 1889 304-955 August 30, 1889 - September 17, 1889 304-956 September 17, 1889 - October 7, 1889 304-957 October 8, 1889 - October 24, 1889 304-958 October 25, 1889 - November 14, 1889 304-959 November 14, 1889 - December 4, 1889 304-960 December 4, 1889 - December 20, 1889 304-961 December 21, 1889 - January 9, 1890 304-962 January 9, 1890 - January 25, 1890 304-963 January 25, 1890 - February 12, 1890 304-964 February 12, 1890 - February 27, 1890 304-965 February 27, 1890 - March 13, 1890 304-966 March 13, 1890 - March 29, 1890 304-967 March 29, 1890 - April 15, 1890 304-968 April 15, 1890 - May 6, 1890 304-969 May 6, 1890 - May 23, 1890 304-970 May 23, 1890 - June 7, 1890 304-971 June 7, 1890 - June 24, 1890 304-972 June 24, 1890 - July 17, 1890 304-973 July 17, 1890 - August 9, 1890 304-974 August 11, 1890 - August 29, 1896 304-975 August 29, 1890 - September 19, 1890 304-976 September 9, 1890 - October 9, 1890 304-977 October 9, 1890 - October 31, 1890 304-978 October 30, 1890 - November 21, 1890 304-979 November 21, 1890 - December 6, 1890 304-980 December 8, 1890 - December 22, 1890 304-981 January 7, 1891 - January 22, 1891 304-982 January 22, 1891 - February 6, 1891 304-983 February 6, 1891 - February 24, 1891 304-984 February 24, 1891 - March 7, 1891 304-985 March 6, 1891 - March 20, 1891 304-986 March 20, 1891 - April 7, 1891 304-987 April 7, 1891 - April 22, 1891 304-988 April 24, 1891 - May 7, 1891 304-989 May 7, 1891 - May 21, 1891 (June 8, 1891) 304-990 May 21, 1891 - June 13, 1891 304-991 May 11, 1891 - June 18, 1891 304-992 June 18, 1891 - July 7, 1891 304-993 July 7, 1891 - July 25, 1891 304-994 July 15, 1891 - November 22, 1892 304-995 July 25, 1891 - August 14, 1891 304-996 August 15, 1891 - August 29, 1891 304-997 August 29, 1891 - September 18, 1891 304-998 September 18, 1891 - October 9, 1891 304-999 October 9, 1891 - October 30, 1891 304-1000 October 30, 1891 - November 23, 1891 304-1001 December 17, 1891 - January 11, 1892 304-1002 January 11, 1892 - January 28, 1892 304-1003 January 28, 1892 - February 11, 1892 304-1004 February 12, 1892 - March 1, 1892 304-1005 March 1, 1892 - March 21, 1892 304-1006 March 22, 1892 - April 9, 1892 304-1007 April 9, 1892 - April 28, 1892 304-1008 April 29, 1892 - May 20, 1892 304-1009 May 20, 1892 - June 2, 1892 304-1010 June 4, 1892 - June 25, 1892 304-1011 June 25, 1892 - July 19, 1892 304-1012 July 19, 1892 - August 8, 1892 304-1013 August 9, 1892 - September 6, 1892 304-1014 September 6, 1892 - October 3, 1892 304-1015 October 3, 1892 - November 5, 1892 304-1016 November 7, 1892 - November 29, 1892 304-1017 November 29, 1892 - December 13, 1892 304-1018 December 13, 1892 - December 29, 1892 304-1019 December 29, 1892 - January 13, 1893 304-1020 January 13, 1893 - January 25, 1893 304-1021 January 26, 1893 - February 8, 1893 304-1022 February 8, 1893 - February 23, 1893 304-1023 March 11, 1893 - March 29, 1893 304-1024 March 29, 1893 - April 14, 1893 304-1025 April 15, 1893 - May 1, 1893 304-1026 May 1, 1893 - May 13, 1893 304-1027 May 13, 1893 - May 23, 1893 304-1028 May 23, 1893 - May 31, 1893 304-1029 May 31, 1893 - June 12, 1893 304-1030 June 12, 1893 - June 26, 1893 304-1031 June 26, 1893 - July 11, 1893 304-1032 July 11, 1893 - July 27, 1893 304-1033 July 27, 1893 - August 15, 1893 304-1034 August 15, 1893 - September 6, 1893 304-1035 September 6, 1893 - September 28, 1893 304-1036 September 28, 1893 - October 26, 1893 304-1037 October 26, 1893 - November 21, 1893 304-1038 November 20, 1893 - December 14, 1893 304-1039 December 14, 1893 - January 10, 1894 304-1040 January 10, 1894 - January 30, 1894 304-1041 September 6, 1894 - October 8, 1894 304-1042 January 7, 1895 - January 22, 1895 304-1043 January 22, 1895 - February 6, 1895 304-1044 February 6, 1895 - February 19, 1895 304-1045 February 20, 1895 - March 5, 1895 304-1046 March 5, 1895 - March 18, 1895 304-1047 March 18, 1895 - April 2, 1895 304-1048 April 2, 1895 - April 16, 1895 304-1049 April 16, 1895 - April 30, 1895 304-1050 April 30, 1895 - May 10, 1895 304-1051 May 10, 1895 - May 20, 1895 304-1052 May 19, 1895 - May 30, 1895 304-1053 May 30, 1895 - June 12, 1895 304-1054 June 12, 1895 - June 26, 1895 304-1055 June 27, 1895 - July 13, 1895 304-1056 July 13, 1895 - August 6, 1895 304-1057 August 6, 1895 - August 27, 1895 304-1058 August 27, 1895 - September 19, 1895 304-1059 September 19, 1895 - October 21, 1895 304-1060 October 21, 1895 - November 22, 1895 304-1061 November 22, 1895 - December 27, 1895 304-1062 December 27, 1895 - January 20, 1896 304-1063 January 20, 1896 - February 12, 1896 304-1064 February 12, 1896 - March 6, 1896 304-1065 March 6, 1896 - April 1, 1896 304-1066 April 1, 1896 - April 28, 1896 304-1067 April 28, 1896 - May 20, 1896 304-1068 May 20, 1896 - June 12, 1896 304-1069 June 12, 1896 - July 11, 1896 304-1070 July 13, 1896 - August 17, 1896 304-1071 August 17, 1896 - September 16, 1896 304-1072 September 16, 1896 - October 19, 1896 304-1073 October 19, 1896 - November 23, 1896 304-1074 November 23, 1896 - December 15, 1896 304-1075 December 16, 1896 - January 5, 1897 304-1076 January 6, 1897 - January 25, 1897 304-1077 January 25, 1897 - February 17, 1897 304-1078 February 17, 1897 - March 10, 1897 304-1079 March 10, 1897 - April 3, 1897 304-1080 April 3, 1897 - April 27, 1897 304-1081 April 27, 1897 - May 13, 1897 304-1082 May 13, 1897 - May 31, 1897 304-1083 May 31, 1897 - June 14, 1897 304-1084 June 14, 1897 - July 6, 1897 304-1085 July 6, 1897 - July 30, 1897 304-1086 July 30, 1897 - August 24, 1897 304-1087 August 24, 1897 - September 18, 1897 304-1088 September 18, 1897 - October 8, 1897 304-1089 October 8, 1897 - November 5, 1897 304-1090 November 5, 1897 - December 2, 1897 304-1091 December 2, 1897 - January 3, 1898 304-1092 January 3, 1898 - January 21, 1898 304-1093 January 21, 1898 - February 11, 1898 304-1094 February 11, 1898 - March 3, 1898 304-1095 March 3, 1898 - March 24, 1898 304-1096 March 24, 1898 - April 18, 1898 304-1097 April 18, 1898 - May 14, 1898 304-1098 May 14, 1898 - June 9, 1898 304-1099 June 9, 1898 - July 2, 1898 304-1100 July 5, 1898 - July 29, 1898 304-1101 July 29, 1898 - August 27, 1898 304-1102 August 27, 1898 - September 23, 1898 304-1103 September 23, 1898 - October 21, 1898 304-1104 October 21, 1898 - November 21, 1898 304-1105 November 21, 1898 - December 14, 1898 304-1106 December 14, 1898 - January 9, 1899 304-1107 January 5, 1899 - January 23, 1899 304-1108 January 23, 1899 - February 10, 1899 304-1109 February 10, 1899 - March 4, 1899 304-1110 March 4, 1899 - March 24, 1899 304-1111 March 24, 1899 - April 20, 1899 304-1112 April 20, 1899 - May 15, 1899 304-1113 May 15, 1899 - June 5, 1899 304-1114 June 5, 1899 - June 21, 1899 304-1115 June 21, 1899 - July 10, 1899 304-1116 July 10, 1899 - July 31, 1899 304-1117 July 31, 1899 - August 22, 1899 304-1118 August 22, 1899 - September 11, 1899 304-1119 September 12, 1899 - October 2, 1899 304-1120 October 2, 1899 - October 14, 1899 304-1121 October 13, 1899 - October 26, 1899 304-1122 October 26, 1899 - November 4, 1899 304-1123 November 4, 1899 - November 28, 1899 304-1124 November 28, 1899 - December 20, 1899 304-1125 December 20, 1899 - January 6, 1900 304-1126 January 8, 1900 - January 26, 1900 304-1127 January 25, 1900 - February 12, 1900 304-1128 February 12, 1900 - March 3, 1900 304-1129 March 3, 1900 - March 24, 1900 304-1130 March 24, 1900 - April 14, 1900 304-1131 April 14, 1900 - May 5, 1900 304-1132 May 5, 1900 - June 1, 1900 304-1133 June 1, 1900 - June 26, 1900 304-1134 June 26, 1900 - July 14, 1900 304-1135 July 14, 1900 - August 9, 1900 304-1136 August 4, 1900 - November 20, 1900 304-1137 August 9, 1900 - September 13, 1900 304-1138 September 13, 1900 - October 12, 1900 304-1139 October 12, 1900 - November 19, 1900 304-1140 November 19, 1900 - December 18, 1900 304-1141 December 18, 1900 - January 10, 1901 304-1142 January 10, 1901 - February 1, 1901 304-1143 February 1, 1901 - February 23, 1901 304-1144 February 23, 1901 - March 21, 1901 304-1145 March 21, 1901 - April 12, 1901 304-1146 April 12, 1901 - May 9, 1901 304-1147 May 25, 1901 - June 21, 1901 304-1148 June 22, 1901 - July 17, 1901 304-1149 July 17, 1901 - August 14, 1901 304-1150 August 14, 1901 - September 11, 1901 304-1151 September 12, 1901 - October 17, 1901 304-1152 October 18, 1901 - November 23, 1901 304-1153 November 23, 1901 - January 2, 1902 304-1154 January 3, 1902 - January 31, 1902 304-1155 January 31, 1902 - March 7, 1902 304-1156 March 5, 1902 - April 12, 1902 304-1157 April 12, 1902 - May 17, 1902 304-1158 May 19, 1902 - June 18, 1902 304-1159 June 18, 1902 - July 23, 1902 304-1160 July 24, 1902 - September 3, 1902 304-1161 September 2, 1902 - October 7, 1902 304-1162 October 7, 1902 - November 15, 1902 304-1163 November 15, 1902 - December 16, 1902 304-1164 December 16, 1902 - January 19, 1903 304-1165 January 20, 1903 - February 13, 1903 304-1166 February 13, 1903 - March 11, 1903 304-1167 March 11, 1903 - April 16, 1903 304-1168 April 15, 1903 - May 13, 1903 304-1169 May 14, 1903 - June 8, 1903 304-1170 June 8, 1903 - July 16, 1903 304-1171 July 14, 1903 - August 20, 1903 304-1172 August 21, 1903 - September 15, 1903 304-1173 September 16, 1903 - October 20, 1903 304-1174 October 20, 1903 - December 2, 1903 304-1175 December 3, 1903 - January 15, 1904 304-1176 January 16, 1904 - February 16, 1904 304-1177 February 16, 1904 - March 24, 1904 304-1178 March 25, 1904 - May 5, 1904 304-1179 May 6, 1904 - June 10, 1904 304-1180 June 10, 1904 - July 21, 1904 304-1181 July 22, 1904 - August 24, 1904 304-1182 August 25, 1904 - September 27, 1904 304-1183 September 27, 1904 - November 10, 1904 304-1184 November 11, 1904 - December 15, 1904 304-1185 December 15, 1904 - January 21, 1905 304-1186 January 23, 1905 - March 3, 1905 304-1187 March 3, 1905 - April 7, 1905 304-1188 April 7, 1906 - May 16, 1905 304-1189 May 16, 1905 - June 15, 1905 304-1190 June 16, 1905 - July 18, 1905 304-1191 July 15, 1905 - August 12, 1905 304-1192 August 14, 1905 - September 11, 1905 304-1193 September 11, 1905 - October 10, 1905 304-1194 October 11, 1905 - November 3, 1905 304-1195 November 3, 1905 - December 11, 1905 304-1196 December 11, 1905 - January 20, 1906 304-1197 January 22, 1906 - February 24, 1906 304-1198 February 24, 1906 - March 29, 1906 304-1199 March 29, 1906 - May 9, 1906 304-1200 May 10, 1906 - June 11, 1906 304-1201 June 11, 1906 - July 17, 1906 304-1202 July 17, 1906 - August 24, 1906 304-1203 August 24, 1906 - September 29, 1906 304-1204 October 1, 1906 - November 12, 1906 304-1205 November 12, 1906 - December 20, 1906 304-1206 December 20, 1906 - January 30, 1907 304-1207 January 30, 1907 - February 27, 1907 304-1208 February 28, 1907 - March 29, 1907 304-1209 March 29, 1907 - May 2, 1907 304-1210 May 2, 1907 - June 4, 1907 304-1211 June 4, 1907 - June 25, 1907 304-1212 June 25, 1907 - July 16, 1907 304-1213 July 17, 1907 - August 7, 1907 304-1214 August 7, 1907 - September 6, 1907 304-1215 September 6, 1907 - October 5, 1907 304-1216 October 7, 1907 - November 4, 1907 304-1217 November 4, 1907 - November 27, 1907 304-1218 November 27, 1907 - January 4, 1908 304-1219 January 4, 1908 - February 7, 1908 304-1220 February 3, 1908 - March 5, 1908 304-1221 March 5, 1908 - April 7, 1908 304-1222 April 8, 1908 - May 14, 1908 (also June 9, 1908) 304-1223 May 15, 1908 - June 20, 1908 304-1224 June 20, 1908 - August 3, 1908 304-1225 August 3, 1908 - September 15, 1908 304-1226 September 15, 1908 - October 17, 1908 304-1227 October 17, 1908 - November 28, 1908 304-1228 November 28, 1908 - January 7, 1909 304-1229 January 7, 1909 - February 10, 1909 304-1230 February 10, 1909 - March 12, 1909 304-1231 March 12, 1909 - April 15, 1909 304-1232 April 15, 1909 - May 19, 1909 304-1233 May 19, 1909 - June 24, 1909 304-1234 June 25, 1909 - July 22, 1909 304-1235 July 22, 1909 - August 14, 1909 304-1236 August 14, 1909 - September 13, 1909 304-1237 September 14, 1909 - October 18, 1909 304-1238 October 18, 1909 - December 2, 1909 304-1239 December 3, 1909 - January 17, 1910 304-1240 January 17, 1910 - February 24, 1910 304-1241 February 24, 1910 - April 7, 1910 304-1242 April 8, 1910 - May 16, 1910 304-1243 May 16, 1910 - June 22, 1910 304-1244 June 22, 1910 - August 6, 1910 304-1245 August 6, 1910 - September 21, 1910 304-1246 September 22, 1910 - November 9, 1910 304-1247 November 9, 1910 - January 4, 1911 304-1248 December 7, 1910 - January 27, 1911 304-1249 January 4, 1911 - February 2, 1911 304-1250 February 2, 1911 - February 25, 1911 304-1251 January 25, 1911 - March 16, 1911 304-1252 January 28, 1911 - April 4, 1911 304-1253 April 4, 1911 - April 27, 1911 304-1254 April 27, 1911 - May 24, 1911 304-1248 May 24, 1911 - June 27, 1911 304-1255 June 27, 1911 - August 4, 1911 304-1256 August 5, 1911 - August 31, 1911 304-1257 August 31, 1911 - September 30, 1911 304-1258 September 30, 1911 - November 2, 1911 304-1259 November 3, 1911 - November 31, 1911 304-1260 November 20, 1911 - December 26, 1911 304-1261 December 26, 1911 - February 12, 1912 304-1262 February 12, 1912 - March 13, 1912 304-1263 March 14, 1912 - April 9, 1912 304-1264 April 9, 1912 - May 21, 1912 304-1265 May 21, 1912 - July 8, 1912 304-1266 July 10, 1912 - August 19, 1912 304-1267 August 17, 1912 - September 21, 1912 304-1268 September 20, 1912 - October 17, 1912 304-1269 October 16, 1912 - November 19, 1912 304-1270 November 20, 1912 - December 20, 1912 304-1271 December 20, 1912 - January 25, 1913 304-1272 January 25, 1913 - March 5, 1913 304-1273 March 6, 1913 - April 11, 1913 304-1274 April 11, 1913 - May 20, 1913 304-1275 May 20, 1913 - June 25, 1913 304-1276 June 25, 1913 - August 5, 1913 304-1277 August 5, 1913 - September 13, 1913 304-1278 September 4, 1913 - January 30, 1914

(pages 1-259, pension-related)

 February 14, 1914 - February 26, 1914

(pages 260-701, general letters)

 304-1279 October 15, 1913 - February 3, 1914

(pages 1-378, general warrant letters)

 February 26, 1914 - March 10, 1914

(pages 378-700, general letters)

 304-1280 September 8, 1913 - March 20, 1914 304-1281 September 19, 1914 - October 16, 1914 304-1282 October 17, 1914 - November 18, 1914 304-1283 November 18, 1914 - December 28, 1914 304-1284 December 28, 1914 - February 3, 1915 304-1285 February 1, 1915 - February 25, 1915 304-1286 February 25, 1915 - March 16, 1915 304-1287 March 15, 1915 - April 3, 1915 304-1288 April 3, 1915 - April 27, 1915 304-1289 April 27, 1915 - May 20, 1915 304-1290 May 19, 1915 - June 15, 1915 304-1291 June 15, 1915 - July 7, 1915 304-1292 July 7, 1915 - July 26, 1915 304-1293 July 26, 1915 - August 16, 1915 304-1294 August 17, 1915 - September 2, 1915 304-1295 September 2, 1915 - September 20, 1915 304-1296 September 20, 1915 - October 6, 1915 304-1297 October 6, 1915 - October 22, 1915 304-1298 October 23, 1915 - November 5, 1915 304-1299 November 17, 1915 - December 11, 1915 304-1300 January 7, 1916 - January 27, 1916 304-1301 January 28, 1916 - February 21, 1916 304-1302 February 21, 1916 - March 8, 1916 304-1303 March 14, 1916 - April 4, 1916 304-1304 April 5, 1916 - April 26, 1916 304-1305 April 27, 1916 - May 20, 1916 304-1306 May 20, 1916 - June 16, 1916 304-1307 June 16, 1916 - July 8, 1916 304-1308 July 8, 1916 - August 4, 1916 304-1309 August 4, 1916 - August 23, 1916 304-1310 August 23, 1916 - September 7, 1916 304-1311 September 6, 1916 - September 16, 1916 304-1312 September 16, 1916 - September 28, 1916 304-1313 September 28, 1916 - October 10, 1916 304-1314 October 10, 1916 - October 21, 1916 304-1315 October 23, 1916 - November 11, 1916 304-1316 November 11, 1916 - November 27, 1916 304-1317 November 27, 1916 - December 16, 1916 304-1318 December 16, 1916 - January 4, 1917 304-1319 January 4, 1917 - January 15, 1917 304-1320 January 16, 1917 - January 30, 1917 304-1321 January 29, 1917 - February 23, 1917 304-1322 February 23, 1917 - March 13, 1917 304-1323 March 12, 1917 - April 2, 1917 304-1324 April 2, 1917 - April 25, 1917 304-1325 April 26, 1917 - May 22, 1917 304-1326 May 21, 1917 - June 14, 1917 304-1327 June 14, 1917 - July 6, 1917 304-1328 July 6, 1917 - July 31, 1917 304-1329 July 31, 1917 - August 23, 1917 304-1330 August 21, 1917 - September 15, 1917 304-1331 September 15, 1917 - October 9, 1917 304-1332 October 9, 1917 - November 3, 1917 304-1333 November 3, 1917 - November 26, 1917 304-1334 November 27, 1917 - December 31, 1917 304-1335 January 2, 1917 - January 22, 1918 304-1336 January 22, 1918 - February 9, 1918 304-1337 February 9, 1918 - March 4, 1918 304-1338 March 5, 1918 - April 11, 1918 304-1339 April 12, 1918 - May 20, 1918 304-1340 May 20, 1918 - July 5, 1918 304-1341 July 5, 1918 - August 9, 1918 304-1342 August 10, 1918 - September 10, 1918 304-1343 September 10, 1918 - October 5, 1918 304-1344 October 5, 1918 - October 28, 1918 304-1345 October 28, 1918 - November 25, 1918 304-1346 November 26, 1918 - December 19, 1918 304-1347 December 19, 1918 - January 15, 1919 304-1348 January 15, 1919 - February 8, 1919 304-1349 February 10, 1919 - March 8, 1919 304-1350 March 8, 1919 - March 29, 1919 304-1351 March 31, 1919 - April 8, 1919 304-1352 April 8, 1919 - April 15, 1919 304-1353 April 15, 1919 - April 29, 1919 304-1354 April 16, 1919 - May 5, 1919 304-1355 May 5, 1919 - May 13, 1919 304-1356 May 13, 1919 - June 4, 1919 304-1357 May 29, 1919 - June 10, 1919 304-1358 June 11, 1919 - June 19, 1919 304-1359 June 19, 1919 - July 10, 1919 304-1360 July 10, 1919 - August 1, 1919 304-1361 August 1, 1919 - August 26, 1919 304-1362 August 26, 1919 - September 15, 1919 304-1363 September 15, 1919 - October 3, 1919 304-1364 October 3, 1919 - October 27, 1919 304-1365 October 27, 1919 - November 26, 1919 304-1366 October 18, 1919 - November 26, 1919 304-1367 November 26, 1919 - January 3, 1920 304-1368 November 28, 1919 - January 2, 1920 304-1369 January 5, 1920 - January 31, 1920 304-1370 January 3, 1920 - February 2, 1920 304-1371 February 2, 1920 - March 6, 1920 304-1372 February 2, 1920 - March 11, 1920 304-1373 March 6, 1920 - April 9, 1920 304-1374 March 12, 1920 - April 17, 1920 304-1375 April 10, 1920 - May 20, 1920 304-1376 April 20, 1920 - May 25, 1920 304-1377 May 27, 1920 - July 2, 1920 304-1378 May 21, 1920 - July 7, 1920 304-1379 July 6, 1920 - July 29, 1920 304-1380 August 6, 1920 - September 17, 1920 304-1381 July 29, 1920 - September 3, 1920 304-1382 September 8, 1920 - October 7, 1920 304-1383 October 7, 1920 - November 6, 1920 304-1384 October 9, 1920 - November 10, 1920 304-1385 November 10, 1920 - December 1, 1920 304-1386 December 2, 1920 - December 21, 1920 304-1387 December 21, 1920 - January 13, 1921 304-1388 January 13, 1921 - February 1, 1921 304-1389 February 1, 1921 - February 5, 1921 Comptroller W. P. Lane letterpress book, 1911-1912, 0.1 cubic ft. (one volume)

The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These records consist of a single letterpress copybook containing business-related and some personal letters written by Texas Comptroller W. P. Lane, dated 1911-1912. Though it is marked Private, the majority of the letters pertain to business of the Comptroller's office. Topics addressed in these letters include, for example, the payment of occupation taxes, possible liquor permit violations, people seeking employment with the Comptroller or recommending someone for employment with the Comptroller, and letters addressed to legislators regarding appropriations asked for by the Comptroller. Scattered throughout the book are letters of an obviously personal nature in which Lane, for example, tries repeatedly to persuade on old friend to move to Texas or writes to reestablish ties with an old college friend. The book contains an unused name index.

 Preferred Citation

(Identify the item), Comptroller W. P. Lane letterpress book, Outgoing letters (letterpress books), Texas Comptroller's Office correspondence. Archives and Information Services Division, Texas State Library and Archives Commission.

 304-1443 Comptroller W. P. Lane letterpress book, January 16, 1911 - January 25, 1912 Chief Clerk John T. Smith letterpress book, 1902-1906, 0.27 cubic ft. (one volume)

The Texas Comptroller of Public Accounts is the central accounting officer or chief fiscal officer of the state, and as such is responsible for maintaining effective methods for accounting for the state's funds; he or she is the state's principal tax administrator and collector of tax revenue. These records consist of a single letterpress copybook used exclusively by John T. Smith while serving as Chief Clerk to the Texas Comptroller, dating 1902-1906. A majority of the letters, however, do not appear to have been written in his capacity as Chief Clerk. Letters cover a broad range of topics that include the buying of honey in bulk apparently for his family's consumption, a complaint to a newspaper regarding tardy delivery service, and discussion connected to the sale of land owned by Smith. Many of the letters appear to be advocating a new railroad line into the state with Smith apparently spearheading interest in and support for such a venture. Those few letters that appear to be related to Comptroller business discuss such matters as the assassination of Comptroller Love (letter dated January 3, 1904), the threat of yellow fever on the Texas coast, invitations to the Inaugural Ball, payments due to Assessor/Collectors, and special appropriations of the Legislature. The book contains a name index.

 Preferred Citation

(Identify the item), Chief Clerk John T. Smith letterpress book, Outgoing letters (letterpress books), Texas Comptroller's Office correspondence. Archives and Information Services Division, Texas State Library and Archives Commission.

 304-1444 Chief Clerk John T. Smith letterpress book, November 29, 1902 - November 12, 1906 Letter books (outgoing letters), 1876-1880, 5 cubic ft. (33 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. Letter books (outgoing letters) document the major as well as the minor functions of the office of the Comptroller in the later 19th century, including the receipt of revenues and the expenditure and disbursement of funds. This series consists of 33 volumes containing copies of outgoing letters sent by the Texas Comptroller's office, 1876-1880. These are carbon copies (typescript, but with original signatures and annotations in ink), attached by an adhesive strip into a bound volume (what was called an adhesive letter and invoice file or gummed stub file).

The recipients of these letters included county and state officials (tax collectors, tax assessors, county attorneys, county judges, the Attorney General, the Commissioner of the General Land Office, etc.) as well as private citizens and taxpayers. Most of the letters are replies to requests for specific information, as for example lists of errors in renditions of property, an explanation of a law providing for the sale of bonds, an order for a tax assessor to complete the property assessments in his county, receipts for payments of taxes, tax statements on specific tracts of lands, whether persons selling goods from steamboats are subject to occupation taxes, etc. Some of the letters (including the last four volumes entirely) are form letters which are receipts for taxes on lands in unorganized counties, 1878-1880. One volume contains circulars and instructions to county tax collectors, 1876-1880. Another volume contains inventories of property owned by specific persons, rendered for the assessment of taxes, 1877. Almost all of the volumes contain 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), Letter books (outgoing letters), Texas Comptroller's Office correspondence. 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, July 1996

 Letter books (outgoing letters), 1876-1880 304-3028 April 5, 1876-September 23, 1880

(circulars and instructions to tax collectors; no index)

 304-3029 May 17-June 14, 1876 304-3030 June 16-July 21, 1876 304-3031 July 22-September 4, 1876 304-3032 September 4-October 18, 1876 304-3033 October 20-December 12, 1876 304-3034 December 12-21, 1876 304-3035 January 31-February 26, 1877 304-3036 March 1-23, 1877 304-3037 March 23-April 23, 1877 304-3038 April 23-May 28, 1877 304-3039 April 24-June 12, 1877 304-3040 May 24-July 5, 1877 304-3041 June 19-December 11, 1877

(inventories of property rendered for assessment of taxes)

 304-3042 July 2-August 13, 1877 304-3043 August 13-September 27, 1877 304-3044 September 29-October 7, 1877

(no index)

 304-3045 December 7, 1877-February 11, 1878 304-3046 February 12-March 15, 1878 304-3047 March 15-April 19, 1878 304-3048 April 19-May 23, 1878 304-3049 May 30-July 12, 1878 304-3050 July 11-August 30, 1878 304-3051 August 2-November 19, 1878

(no index)

 304-3052 November 20, 1878-January 25, 1879 304-3053 January 25-March 17, 1879 304-3054 March 17-April 24, 1879 304-3055 June 13-August 20, 1879 304-3056 August 21-December 20, 1879 Receipts for taxes on lands in unorganized counties, 1879-1880 304-3057 December 20, 1879-March 1, 1880 304-3058 March 1-June 8, 1880 304-3059 June 8-October 9, 1880 304-3060 October 12-December 27, 1880 Annual/biennial reports of the Comptroller to the Governor, 1846-1850, 1861-1863, 1865-1866, 0.36 cubic ft. (3 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. Annual/biennial reports of the Comptroller to the Governor document the major as well as the minor functions of the office of the Comptroller in the mid 19th century, including the receipt of revenues and the expenditure and disbursement of funds. This series consists of three volumes containing the handwritten annual and biennial reports of the Texas Comptroller to the Governor, 1846-1850, 1861-1863, and 1865-1866. Also included are two brief reports of the Comptroller to the Texas House of Representatives: one to a Select Committee of the House, January 26, 1848; and one to the Speaker of the House, August 29, 1850. In addition to the narrative portions, there are tables and other documents which accompany the reports, as for example this list accompanying the report from February 19, 1846-December 3, 1847: statements showing the amounts appropriated for the support of the government, the amounts drawn therefrom, and the balance remaining undrawn, for the years 1846 and 1847; estimates of the probable receipts and expenditures for the year ending October 31, 1848; statement showing the aggregate amount of revenue received from various sources (broken down into direct taxes and licenses, by county, and by kind of currency), from the organization of the government (February 19, 1846) to October 31, 1847; statements of the accounts of Assessors and Collectors (broken down by county) as shown in the Comptroller's books on October 31, 1847; statement of license taxes and their descriptions, for the year ending October 31, 1846; statements of the different species of taxable property (land, town lots, slaves, horses, cattle, miscellaneous, and poll tax) as assessed for the years 1846 and 1847, and the amount of tax on the same; and statement of the debt of the Republic of Texas.

Most of these manuscript reports are not included in the run of published (printed) reports in the holdings of the Texana Collection of the Archives and Information Services Division of the Texas State Library and Archives Commission.

 Historical Sketch

On April 11, 1846, the First Legislature of the State of Texas approved an act defining the duties of the Comptroller. As with virtually all other departments of the executive branch, one of the duties included the obligation 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, (or for such other time as may be required,) with a detailed estimate of the expenditures to be defrayed from the Treasury for the ensuing year, specifying therein each object of expenditure, and distinguishing between such as are provided for by special or general appropriations, and such as are required to be provided for by law, and showing the means from which such expenditures are to be defrayed.

Arrangement

These volumes have been arranged by State Archives staff chronologically.

 Preferred Citation

(Identify the item), Annual/biennial reports of the Comptroller to the Governor, Texas Comptroller's Office correspondence. Archives and Information Services Division, Texas State Library and Archives Commission.

 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.

Publications

<emph render="italic">Annual/Biennial Reports of the Comptroller</emph>, 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.) 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

 304-2769 Report to Governor: February 19-November 15, 1846 [pages 1-9]; 304-2769 Report to Governor: February 19, 1846-December 3, 1847 [pages 10-72]; 304-2769 Report to Select Committee, House of Representatives: January 26, 1848 [pages 74-79]; 304-2769 Report to Governor: October 31, 1847-October 31, 1848 [pages 80-93]; 304-2769 Report to Governor: August 10, 1850 [3 pages]; 304-2769 Report to Speaker of House of Representatives: August 29, 1850 [3 pages]; 304-2769 Statement of the Public Debt: November 21, 1850 [3 pages]; and 304-2769 Report to Governor for years 1848 and 1849: October 31, 1847-October 31, 1849 (December 3, 1849) [approximately 200 pages, unnumbered] 304-2770 Biennial Report: September 1, 1861-August 31, 1863 304-2771 Comptroller's Report to Provisional Government: October 13, 1865-June 30, 1866 Attorney General letter opinions addressed to Comptroller, 1879-1910, 0.31 cubic ft. (2 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. Attorney General letter opinions addressed to Comptroller 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 two volumes regarding letter opinions which were written by the Texas Attorney General, addressed to the Texas Comptroller, 1879-1910. One volume contains copies of the letter opinions themselves, dating May 15, 1879 thru September 21, 1910. The first 72 of them (1879-1905) are given sequential numbers. The other volume contains an alphabetical subject index to opinions #1 thru #70 (May 15, 1879 thru June 25, 1902), plus a register of those opinions, including the following information: number, date, name of Attorney General, and a summary of the opinion. The subjects of these opinions include the payment of sheriffs, attorneys, and witnesses for services rendered the courts; for example whether sheriffs were entitled to pay for carrying convicts to the penitentiary under certain conditions, whether district attorneys were entitled to fees for felony convictions under certain conditions, whether defendants in examining trials could demand severance, whether witnesses pronounced incompetent could claim mileage and per diem, etc.

Arrangement

These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological, which is also numberical.

 Preferred Citation

(Identify the item), Attorney General letter opinions addressed to Comptroller, Texas Comptroller's Office correspondence. 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, July 1996

 304-3025 Copies of letter opinions, May 15, 1879-September 21, 1910 304-3026 Index and register of letter opinions, May 15, 1879-June 25, 1902