Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office Ad Valorem Tax Volumes at the Texas State Archives, 1835-1926, undated



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office ad valorem tax volumes
Dates: 1835-1926, 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 records document the ad valorem (property) tax revenue owed and/or received by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of documents include fiscal and financial statements, registers, descriptions of lands, indexes, tax deeds, certificates of redemption, property tax receipts, tax receipt stubs, certificates of rolling stock, abstracts of land claims and land titles, correspondence, etc., dating 1835-1926 and undated.
Quantity: 95.57 cubic ft. (643 volumes)
Language: These materials are written predominately in English with scattered Spanish throughout.
Repository: Texas State Archives

Agency History

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

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

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

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

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

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

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

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


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 records document the ad valorem (property) tax revenue owed and/or received by the State of Texas, as accounted for by the Comptroller of Public Accounts. Types of documents include fiscal and financial statements, registers, descriptions of lands, indexes, tax deeds, certificates of redemption, property tax receipts, tax receipt stubs, certificates of rolling stock, abstracts of land claims and land titles, correspondence, etc., dating 1835-1926 and undated. They total 641 volumes. This includes the following: records of taxes due and of taxes paid, on property in organized and in unorganized counties, and by non-residents of counties; records of land sold for taxes and also of land subsequently redeemed; abstracts and registers of land titles; and records of the Examining Department.

There are 52 letterpress volumes containing copies of statements of the amount of taxes due on lands in organized counties in Texas, 1867-1876, 1886-1910, and 1913-1919. There are 58 volumes that document the ad valorem taxes due on lands situated in unorganized counties in Texas, 1871-1913. There are 26 volumes which document the actual collection of taxes due on property in unorganized counties in Texas, dating 1879 and 1881-1909. There are 77 volumes that document the ad valorem taxes collected from non-residents on lands in Texas counties, dating 1862-1865, 1879-1912, 1921-1922. There are 10 indexes to the delinquent tax records of ten counties in Texas (Burnet, Caldwell, Encinal, Hardeman, Leon, McCulloch, Nacogdoches, Navarro, San Patricio, and Webb), dating 1897-1905 and undated. There are 46 volumes which document the sale of lands for taxes by Texas county assessor/collectors or sheriffs dating 1846-1864 and 1878-1909. There are 20 volumes documenting the redemption of Texas property that had been sold for nonpayment of taxes, 1848-1873, 1881-1902, and 1912-1926. There are three volumes which document ad valorem tax payments made at the Texas Comptroller's office, 1871-1879, 1889-1894, and 1904-1910. There are 99 volumes that document the receipt of ad valorem taxes by the office of the Texas Comptroller, dating 1835-1880 and 1885-1919. There are 59 volumes containing copies of receipts for direct taxes paid in approximately 43 Texas counties, 1865-1866, bulk 1866. There are three volumes reporting the value of various kinds of taxable property owned by railroad companies in Texas, 1873-1876, 1883-1890 and 1899; and 20 letterpress volumes, containing copies of certificates concerning the value of rolling stock of railroad companies in the state of Texas, 1892-1919. There are 62 volumes compiled for or by the Texas Comptroller's office to document land titles, including the following: seven manuscript volumes of Abstracts of land claims (1841-1856); 36 manuscript volumes of Abstracts of Texas land titles (for 1824-1899, but compiled 1877-1899); and 19 General land registers (1871-1876 and 1880-1884). And finally, 102 volumes document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas, dating 1881-1915 and 1918-1920.

Those records documenting strictly taxes other than ad valorem, or a mixture of ad valorem and other taxes (tax collectors' accounts) , are described in separate inventories.

Texas Comptroller's Office, Ad Valorem Tax Division, County property tax rolls, 1837-1981, more than 6,600 reels of microfilm, are described in another inventory. (See also http://www.tsl.state.tx.us/arc/taxrolls.html )

This finding aid describes 13 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 13 series, and 32 subseries.
Statements of taxes due on land in organized counties, 1867-1876, 1886-1910, 1913-1919, 6.39 cubic ft. (52 volumes) (in 3 subseries)
  • Statements of taxes due, 1867-1876, 0.94 cubic ft. (8 volumes)
  • Organized county bill books (statements of amount of taxes due on land) (Form 5), 1886-1910, 4.65 cubic ft. (38 volumes)
  • Statements of taxes due, 1913-1919, 0.8 cubic ft. (6 volumes)
Records of taxes due on land in unorganized counties, 1871-1913, 7.18 cubic ft. (58 volumes) (in 2 subseries)
  • Registers of unorganized counties (lists showing land upon which taxes are due), 1871-1879, 2.39 cubic ft. (6 volumes)
  • Unorganized county bill books (Form 36), 1880-1913, 4.79 cubic ft. (52 volumes)
Records of payment of taxes on land in unorganized counties, 1879, 1881-1909, 2.94 cubic ft. (26 volumes) (in 3 subseries)
  • Miscellaneous registers of taxes on land in unorganized counties, 1882-1909, 0.83 cubic ft. (2 volumes)
  • Tax registers for unorganized counties, 1879, 1883-1884, 0.34 cubic ft. (2 volumes)
  • Letters of transmissal of receipts for taxes on lands in unorganized counties (Form 3), 1881-1885, 1.77 cubic ft. (22 volumes)
Records of taxes received from non-residents, 1862-1865, 1879-1912, 1921-1922, 12.65 cubic ft. (77 volumes) (in 2 subseries)
  • Registers of taxes received from non-residents, 1879-1902, 6.41 cubic ft. (24 volumes)
  • Lists of payments made at the Office of Comptroller on lands owned by non-residents (Form 54), 1862-1865, 1885-1912, 1921-1922, 6.24 cubic ft. (53 volumes)
Indexes to delinquent tax records, 1897-1905, undated, 0.35 cubic ft. (10 volumes)
Records of tax sales, 1846-1864, 1878-1909, 7 cubic ft. (46 volumes) (in 4 subseries)
  • Registers of tax sales, 1846-1864, 1878-1883, 1896-1906, 3.46 cubic ft. (12 volumes)
  • Comptroller's tax deeds, 1880-1895, 2.23 cubic ft. (20 volumes)
  • Statements of tax sales (Form 60), 1884-1909, 0.61 cubic ft. (6 volumes)
  • Lists of lands in the unorganized counties sold for taxes (Form 67), 1883-1893, 0.7 cubic ft. (8 volumes)
Records of certificates of redemption, 1848-1873, 1881-1902, 1912-1926, 1.77 cubic ft. (20 volumes) (in 7 subseries)
  • Registers of certificates of redemption, 1848-1873, 1885-1890, 0.37 cubic ft. (2 volumes)
  • Duplicates of certificates of redemption, 1852-1853, 1860-1869, 0.19 cubic ft. (2 volumes)
  • Certificates of sales cancelled, 1881-1884, fractional (one volume)
  • Redemption Clerk, transmissal books (Form 83): transmittal of redemption certificates, 1888-1893, 1895-1896, 1900-1902, 0.9 cubic ft. (10 volumes)
  • Redemption Department, statements and correspondence, 1891-1900, 0.11 cubic ft. (2 volumes)
  • Notices of return of redemption receipts (Form 148), and hold on redemption receipts (Form 149), 1901, 0.1 cubic ft. (one volume)
  • Duplicate certificates of redemption, 1912-1926, fractional (2 volumes)
Records of office payments (ad valorem tax), 1871-1879, 1889-1894, 1904-1910, 0.57 cubic ft. (3 volumes)
Records of property tax receipts, 1835-1880, 1885-1919, 12.27 cubic ft. (105 volumes) (in 3 subseries)
  • Registers of property tax receipts (for years 1835-1859), 1835-1874, 2.72 cubic ft. (5 volumes)
  • Duplicates of property tax receipts (for years 1846-1880), 1853-1880, 1.39 cubic ft. (21 volumes)
  • Receipts for payment of taxes (Forms 52 and 71), 1885-1919, 8.16 cubic ft. (79 volumes)
Direct tax receipt stubs, 1865-1866, 1893-1897, 6.18 cubic ft. (59 volumes)
Records of taxable property of railroads, 1873-1876, 1883-1890, 1892-1919, 3.4 cubic ft. (23 volumes) (in 2 subseries)
  • Reports of taxable property of railroads in Texas, 1873-1876, 1883-1890, 1899, 0.97 cubic ft. (3 volumes)
  • Certificates of rolling stock (Circular 30), 1892-1919, 2.43 cubic ft. (20 volumes)
Records of land titles, 1841-1856, 1871-1899, 24.37 cubic ft. (63 volumes) (in 3 subseries)
  • Abstracts of land claims, 1841-1856, 3.72 cubic ft. (7 volumes)
  • Abstracts of Texas land titles (for the years 1824-1899), about 1877-1899, 9.06 cubic ft. (37 volumes)
  • General land registers, 1871-1876, 1880-1884, 11.59 cubic ft. (19 volumes)
Records of the Examining Department, 1848-1851, 10.5 cubic ft. (102 volumes) (in 3 subseries)
  • Examining Clerk registers of applications for information on tax payments, 1881-1911, 0.9 cubic ft. (9 volumes)
  • Description of lands and statement of condition as to taxes (Form 2), 1881-1915, 9.07 cubic ft. (88 volumes)
  • Examining Department certificates, 1893-1912, 1918-1920, 0.53 cubic ft. (5 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

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.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Abstracts of title--Texas.
Finance, Public--Texas.
Finance, Public--Texas--Accounting.
Land titles--Texas.
Land tenure--Texas.
Property tax--Texas.
Railroads--Taxation--Texas.
Railroads--Texas--Rolling-stock.
Redemption (Law)--Texas.
Revenue--Texas.
Tax administration and procedure--Texas.
Tax assessment--Texas.
Tax collection--Texas.
Tax-sales--Texas.
Taxation--Texas.
Document Types:
Abstracts--Texas--Land titles--1841-1856, about 1877-1899.
Abstracts--Texas--Taxation--1881-1915.
Certificates--Texas--Redemption (Law)--1852-1853, 1860-1869, 1888-1893, 1895-1896, 1900-1902, 1912-1926.
Certificates--Texas--Rolling-stock--1892-1919.
Certificates--Texas--Taxation--1893-1912, 1918-1920.
Certificates--Texas--Tax-sales--1881-1884.
Correspondence--Texas--Property tax--1881-1885.
Correspondence--Texas--Redemption (Law)--1891-1900.
Deeds--Texas--Tax-sales--1880-1895.
Financial statements--Texas--Redemption (Law)--1891-1900.
Financial statements--Texas--Tax sales--1884-1909.
Financial statements--Texas--Property tax--1867-1876, 1880-1919.
Indexes--Texas--Tax evasion--1897-1905, undated.
Letterpress copybooks--Texas--Property tax--1862-1865, 1880-1919, 1921-1922
Letterpress copybooks--Texas--Redemption (Law)--1901.
Letterpress copybooks--Texas--Rolling stock--1892-1919.
Letterpress copybooks--Texas--Tax sales--1883-1909.
Lists--Texas--Property tax--1862-1865, 1885-1912, 1921-1922.
Lists--Texas--Property tax--Tax sales--1883-1893.
Receipts--Texas--Property tax--1853-1880, 1885-1919.
Registers--Texas--Land titles--1871-1876, 1880-1884.
Registers--Texas--Property tax--1835-1909.
Registers--Texas--Redemption (Law)--1848-1873, 1885-1890
Registers--Texas--Tax sales--1846-1864, 1878-1883, 1896-1906.
Registers--Texas--Taxation--1881-1911.
Reports--Texas--Railroad companies--1873-1876, 1883-1890, 1899.
Tax bills--Texas--Property tax--1886-1910.
Functions:
Administering property tax.
Administering redemption (law).
Administering tax collection.
Administering tax-sales.
Administering taxation.
Documenting land titles.
Regulating railroads.

Related Material

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

Texas State Archives
Texas Legislature, Legislative Property Tax Committee, Minutes, 1974 [restricted]
Texas Legislature, House of Representatives, Committee on Revenue and Taxation, Minutes and witness affirmations, 1953-1971; Tapes, 1959; and Tapes of witness affirmations, 1968 [restricted]
Texas State Property Tax Board, Records, 1977-1991, 2.71 cubic ft.
Texas State Tax Board, Records, 1955-1979, 3.42 cubic ft.
Publications
Annual/Biennial Reports of the Comptroller, 1847-1853, 1855-1861, 1863-1877, 1880-1977 (Note: Published annual/biennial reports from the following time periods are missing: December 26, 1835-October 30, 1847; November 1, 1849-October 30, 1851; November 1, 1853-October 31, 1855; September 1, 1861-August 30, 1863; July 2, 1866-August 31, 1867; September 1, 1870-August 31, 1871; and September 1, 1878-August 31, 1879.)
Abstract of Land Claims, 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.

Administrative Information

Preferred Citation

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

Accession Information

Accession numbers: 1933/007, 1961/046, 1962/064, 1964/223, 1973/034, and unknown others

These records were transferred to the Texas State Archives by the Office of the Comptroller of Public Accounts on February 21, 1934; September 6, 1962; July 2, 1965; November 6, 1972; and on unknown other dates.

Processing Information

Tony Black, July 1994, September 1994, December 1994, February 1995, April 1995, May 1995, June 1995, July 1995


Detailed Description of the Records

 

Statements of taxes due on land in organized counties, 1867-1876, 1886-1910, 1913-1919,
6.39 cubic ft. (52 volumes)

These records document the amount of taxes due on lands in organized counties in Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 52 letterpress volumes containing copies of statements of the amount of taxes due on lands in organized counties in Texas, 1867-1876, 1886-1910, and 1913-1919. The format of the statements, as well as the information provided by them, varies slightly over time. Each of the fragile volumes contains an index by the name of the person requesting the statement.
Organization
These records have been organized by State Archives staff into three subseries:
Statements of taxes due, 1867-1876, 0.94 cubic ft. (8 volumes)
Organized county bill books (statements of amount of taxes due on land) (Form 5), 1886-1910, 4.65 cubic ft. (38 volumes)
Statements of taxes due, 1913-1919, 0.8 cubic ft. (6 volumes)
Preferred Citation
(Identify the item and cite the subseries), Statements of taxes due on land in organized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, May 1995, July 1995
Statements of taxes due, 1867-1876,
0.94 cubic ft. (8 volumes)
These records document the taxes due on lands in organized counties in Texas, as accounted for by the Comptroller of Public Accounts. Between 1867 and 1876, there are eight letterpress volumes containing copies of statements of the amount of taxes due on lands in organized counties in Texas, which contain the following information: date of statement, years to be paid on, county where situated, number of abstract, name of original grantee, number of acres to be paid on, amount of taxes due (state, county, and total), and remarks. These are signed by the Tax Clerk of the Tax Bureau. Each of the volumes contains an index by the name of the person requesting the statement.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by date of statement.
Preferred Citation
(Identify the item), Statements of taxes due, Statements of taxes due on land in organized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Statements of taxes due
Volume
304-2070 January 21, 1867-March 15, 1870
Volume
304-2071 (B), March 16-August 5, 1870
Volume
304-2072 August 5, 1870-April 25, 1871
Volume
304-2073 October 23, 1871-November 27, 1872
Volume
304-2074 November 27, 1872-November 13, 1873
Volume
304-2075 November 13, 1873-September 12, 1874
Volume
304-2076 December 17, 1874-December 18, 1875
Volume
304-2077 December 19, 1875-June 16, 1876
Organized county bill books (statements of amount of taxes due on land) (Form 5), 1886-1910,
4.65 cubic ft. (38 volumes)
These records document the taxes due on lands in organized counties in Texas, as accounted for by the Comptroller of Public Accounts. Beginning in 1886, these statements of the amount of taxes due on lands in organized counties in Texas (on Form Number 5) were provided on request. The 38 letterpress volumes between 1886-1910 (also called Organized County Bill Books), contained the following information: name of person requesting the statement and date of statement; year for which taxes are due; description of the property (county, abstract number, certificate number, survey number, name of original grantee, number of acres, number of lot, number of block, number of division); the amount of taxes (state, school, county, and total); and memoranda (form, page, and line). These were signed by the Chief Tax Clerk and the Comptroller. Sometimes other forms (e.g., Form Number 36) are included in the same volume. These forms have the explanation that payment of the taxes can be made at the Comptroller's office prior to January 1 of the next year, but that after that date payment must be made in the county where the land is located. Each of the volumes contains an index by the name of the person requesting the statement.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by date of statement.
Preferred Citation
(Identify the item), Organized county bill books (statements of amount of taxes due on land) (Form 5), Statements of taxes due on land in organized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Organized county bill books
Volume
304-2078 Due January 1, 1887 and January 1, 1888: December 10, 1886-November 22, 1887
Volume
304-2079 Due January 1, 1887: August 19-December 8, 1886
Volume
304-2080 Due January 1, 1888: November 18-December 23, 1887
Volume
304-2081 Due January 1, 1888 and January 1, 1889: December 23, 1887-December 12, 1888
Volume
304-2082 Due January 1, 1889: December 12, 1888-April 4, 1889
Volume
304-2083 Due January 1, 1890: July 18-December 30, 1889
Volume
304-2084 Due January 1, 1890: November 22, 1889-February 25, 1890
Volume
304-2085 Due January 1, 1891: August 26-December 12, 1890
Volume
304-2086 Due January 1, 1891: October 13-December 11, 1890
Volume
304-2087 Due January 1, 1891: December 12, 1890-January 6, 1891
Volume
304-2088 Due January 1, 1892 (Bill Book No. 1): August 22-November 21, 1891
Volume
304-2089 Due January 1, 1892 (Bill Book No. 2): November 24-December 24, 1891
Volume
304-2090 Due January 1, 1892 (Bill Book No. 3): December 24, 1891-January 6, 1892
Volume
304-2091 Due January 1, 1893 (No. 1): September 1-November 26, 1892
Volume
304-2092 Due January 1, 1893 (No. 2): November 19-December 20, 1892
Volume
304-2093 Due January 1, 1893 (No. 3): December 20, 1892-February 6, 1893
Volume
304-2094 Due January 1, 1894 (No. 1): September 18-November 27, 1893
Volume
304-2095 Due January 1, 1894 (No. 2): November 4-December 27, 1893
Volume
304-2096 Due January 1, 1894 (No. 3): December 29, 1893-April 7, 1894
Volume
304-2097 Due January 1, 1895 (No. 1): September 19-November 16, 1894
Volume
304-2098 Due January 1, 1895 (No. 2): November 16-December 20, 1894
Volume
304-2099 Due January 1, 1895 and January 1, 1896 (No. 3): December 15, 1894-January 10, 1896
Volume
304-2100 Due January 1, 1896: November 27, 1895-April 7, 1896
Volume
304-2101 Due January 1, 1897: September 21, 1895-December 22, 1896
Volume
304-2102 Due January 1, 1897 and January 1, 1898: December 21, 1896-December 12, 1897
Volume
304-2103 Due January 1, 1898: December 13, 1897-May 25, 1898
Volume
304-2104 Due January 1, 1899 (No. 1): September 1-December 15, 1898
Volume
304-2105 Due January 1, 1899 (No. 2): December 16, 1898-May 29, 1899
Volume
304-2106 Due January 1, 1900: August 31, 1899-February 27, 1900
Volume
304-2107 Due January 1, 1901: September 25, 1900-April 4, 1901
Volume
304-2108 Due January 1, 1902: September 4, 1901-March 25, 1902
Volume
304-2109 Due January 1, 1903: August 27, 1902-April 11, 1903
Volume
304-2110 Due January 1, 1904 and January 1, 1905: September 24, 1903-April 3, 1905
Volume
304-2111 Due January 1, 1905: September 22-December 30, 1904
Volume
304-2112 Due January 1, 1906 and January 1, 1907: October 20, 1905-December 27, 1906
Volume
304-2113 Due January 1, 1908: October 9-December 27, 1907
Volume
304-2114 Due January 1, 1909: November 23-December 23, 1908
Volume
304-2115 Due January 1, 1911: September 23-December 29, 1910
Statements of taxes due, 1913-1919,
0.8 cubic ft. (6 volumes)
These records document the taxes due on lands in organized counties in Texas, as accounted for by the Comptroller of Public Accounts. Between 1913-1919, there are six letterpress volumes containing copies of statements of the amount of taxes due on lands in organized counties in Texas. No longer called Form 5, these statements contain almost the same information as the Organized County Bill Books, which includes the following: name and address of person requesting the statement, and date of statement; date taxes are due; county; year for which taxes are due; description of the property (abstract number, certificate number, survey number, name of original grantee, number of acres, number of lot, number of block); the amount of state taxes (ad valorem, school, and pension); the amount of county taxes (ad valorem and special); and total. Each form contains the heading “This is a Statement of Taxes Due and Not a Tax Receipt,” and also the explanation that if not paid before February 1, the taxes will become delinquent and 10 percent penalty and 6 percent interest to date of payment will be added. Each of the volumes contains an index by the name of the person requesting the statement.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by date of statement.
Preferred Citation
(Identify the item), Statements of taxes due, Statements of taxes due on land in organized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Statements of taxes due
Volume
304-2116 December 20, 1913-January 16, 1915
Volume
304-2117 January 16, 1915-January 22, 1916
Volume
304-2118 January 25, 1916-January 4, 1917
Volume
304-2119 January 19, 1917-February 25, 1918
Volume
304-2120 March 5-September 5, 1918
Volume
304-2121 June 4-August 8, 1919



 

Records of taxes due on land in unorganized counties, 1871-1913,
7.18 cubic ft. (58 volumes)

These records document the taxes due on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 58 volumes which document the ad valorem taxes due on lands situated in unorganized counties in Texas, 1871-1913. There are two types of volumes, each differing in purpose, in form, and in arrangement, but containing essentially the same information: six registers of land in unorganized counties upon which taxes were due for the years 1871-1879 (arranged alphabetically by county); and 52 letterpress books called "unorganized county bill books," containing tax bills (i.e., statements of taxes due) for lands in unorganized counties, 1880-1913 (arranged chronologically by date of statement, and indexed by the name of the person rendering). Another major difference between the two is that, in the registers, the amounts of taxes due have been omitted.
Organization
These records have been organized by State Archives staff into two subseries:
Registers of unorganized counties (lists showing land upon which taxes are due), 1871-1879, 2.39 cubic ft. (6 volumes)
Unorganized county bill books (Form 36), 1880-1913, 4.79 cubic ft. (52 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of taxes due on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1933/007, unknown others
One of these registers--for Runnels County--was transferred to the Texas State Archives by the Comptroller's office on February 21, 1934. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, May 1995
Registers of unorganized counties (lists showing land upon which taxes are due), 1871-1879,
2.39 cubic ft. (6 volumes)
These records document the taxes due on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of six registers of land in unorganized counties in Texas upon which taxes were due for the years 1871 through 1879, as shown by the records of the Comptroller's office and compiled in compliance with "An Act to provide for the speedy assessment and collection of taxes upon land and real estate in cases when such property has been subject by law to taxation, but the assessment thereof has been omitted," approved August 19, 1876 (Form F). The following information is provided by these registers: for what year, abstract number, survey number, name of original grantee, by whom rendered, where rendered, numbers of acres rendered, numbers of acres unrendered, total number of acres, and remarks. The columns designated for the value of the unrendered land, and for the amounts of state tax, county tax, and total tax due, are all blank. Book Number 1 is missing, containing unorganized counties A thru C.
Arrangement
These volumes have been arranged by State Archives staff numerically (books 2 through 6), which is roughly alphabetically by groups of counties. Within each volume arrangement by the creator is also roughly alphabetical by county, then numerical by abstract number, and then chronological by year tax was due.
Preferred Citation
(Identify the item), Registers of unorganized counties (lists showing land upon which taxes are due), Records of taxes due on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Registers of unorganized counties
Volume
304-2384 Book No. 2: Dallam, Dawson, Deaf Smith, Dickens, Dimmit, Donley, Edwards, Encinal, Fisher, Floyd, Garza, and Gray Counties
Volume
304-2385 Book No. 3: Hale, Hall, Hansford, Hardeman, Hartley, Haskell, Hemphill, Howard, and Hutchinson Counties
Volume
304-2386 Book No. 4: Jones, Kent, King, Knox, Lamb, LaSalle, Lipscomb, Lubbock, and Lynn Counties
Volume
304-2387 Book No. 5: Martin, Mitchell, Moore, Motley, Nolan, Ochiltree, Oldham, Potter, Randall, and Roberts Counties
Volume
304-2388 Supplement: Runnels County
Volume
304-2389 Book No. 6: Scurry, Sherman, Stonewall, Swisher, Wichita, Wilbarger, and Zavala Counties
Unorganized county bill books (Form 36), 1880-1913,
4.79 cubic ft. (52 volumes)
These records document the taxes due on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 52 letterpress volumes containing tax bills (i.e., statements of taxes due) for lands in unorganized counties in Texas, 1880-1913. In February 1885 the forms, previously unnumbered, began to be designated Form Number 7; but on May 8, 1885, the number was changed to Form Number 36. Eventually, each form began with the following: "This is a statement of Taxes due, not a Tax Receipt. (Note--Compare description given in Tax-Bill with Deed or Patent)." Information given on the form includes the following: date of statement; name and address of the person by whom rendered, and of the person for whom rendered (often "self"); the year for which taxes are due; county; number of abstract, number of certificate, and number of survey; name of original grantee; number of acres; amount of state tax, and (later) amount of school tax, county tax, and county special tax; and total tax. Each form is signed by the Chief Tax Clerk as well as by the Comptroller. Each volume is indexed by the name of the person rendering.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by date of the statement.
Preferred Citation
(Identify the item), Unorganized county bill books (Form 36), Records of taxes due on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Unorganized county bill books
Volume
304-1445 (Book A), January 17-June 17, 1880
Volume
304-1446 (Book B), June 18, 1880-February 14, 1881
Volume
304-1447 (Book C), February 12-July 12, 1881
Volume
304-1448 (Book D), July 12, 1881-March 10, 1882
Volume
304-1449 (Book E), March 10-September 11, 1882
Volume
304-1450 (Book F), September 11, 1882-February 28, 1883
Volume
304-1451 March 3-June 18, 1883
Volume
304-1452 June 18-August 31, 1883
Volume
304-1453 September 4-December 24, 1883
Volume
304-1454 December 14, 1883-March 26, 1884
Volume
304-1455 March 26-August 23, 1884
Volume
304-1456 August 23-December 6, 1884
Volume
304-1457 December 8, 1884-February 25, 1885
Volume
304-1458 February 25-June 19, 1885
Volume
304-1459 June 19-October 22, 1885
Volume
304-1460 October 20-December 17, 1885
Volume
304-1461 December 17, 1885-February 18, 1886
Volume
304-1462 February 16-May 24, 1886
Volume
304-1463 May 24-December 8, 1886
Volume
304-1464 December 9, 1886-March 18, 1887
Volume
304-1465 March 19-July 8, 1887
Volume
304-1466 July 9, 1887-January 17, 1888
Volume
304-1467 January 17-June 13, 1888
Volume
304-1468 June 13-December 15, 1888
Volume
304-1469 December 15, 1888-May 13, 1889
Volume
304-1470 May 13-December 4, 1889
Volume
304-1471 December 4, 1889-March 10, 1890
Volume
304-1472 March 10-October 6, 1890
Volume
304-1473 October 3, 1890-January 11, 1891
Volume
304-1474 January 13-November 18, 1891
Volume
304-1475 March 5, 1891-January 7, 1892
Volume
304-1476 January 8-June 30, 1892
Volume
304-1477 July 1, 1892-February 21, 1893
Volume
304-1478 February 21-December 4, 1893
Volume
304-1479 December 4, 1893-June 22, 1894
Volume
304-1480 June 22, 1894-February 11, 1895
Volume
304-1481 February 11-November 25, 1895
Volume
304-1482 November 19, 1895-June 11, 1896
Volume
304-1483 June 6-December 19, 1896
Volume
304-1484 December 22, 1896-April 27, 1897
Volume
304-1485 April 27-December 23, 1897
Volume
304-1486 December 23, 1897-December 18, 1898
Volume
304-1487 December 17, 1898-November 27, 1899
Volume
304-1488 November 28, 1899-November 26, 1900
Volume
304-1489 November 27, 1900-December 4, 1901
Volume
304-1490 December 4, 1901-June 10, 1903
Volume
304-1491 June 13, 1903-October 25, 1905
Volume
304-1492 October 28, 1905-November 5, 1907
Volume
304-1493 November 5, 1907-September 30, 1909
Volume
304-1494 September 30, 1909-January 9, 1911
Volume
304-1495 January 9, 1911-April 15, 1912
Volume
304-1496 April 15, 1912-December 18, 1913



 

Records of payment of taxes on land in unorganized counties, 1879, 1881-1909,
2.94 cubic ft. (26 volumes)

These records document the taxes collected on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 26 volumes which document the actual collection of taxes due on property in unorganized counties in Texas, dating 1879 and 1881-1909. This includes two miscellaneous registers of taxes, 1882-1909 (which focus on the property rather than on the tax); two tax registers for unorganized counties, 1879, 1883-1884 (which focus on the taxes paid); and 22 volumes (mostly letterpress) containing copies of letters of transmissal of receipts for taxes on lands in unorganized counties (Form 3), 1881-1885 (which focus on the taxpayer as well as on the tax).
Historical Sketch
On April 22, 1879, the 16th Texas Legislature approved "An act to provide for the assessment and collection of taxes on lands and other property situated in the unorganized counties, and for the enforcement of the same." According to this legislation, ad valorem taxes owed by residents of unorganized counties were to be assessed and collected by the assessor/collector of the organized county to which the unorganized county was attached for judicial purposes. As for non-residents, their taxes were to be assessed and collected by the comptroller. The comptroller, using the tax rolls, would create a list of unrendered lands in unorganized counties. After advertising the amounts of tax still due and unpaid on those lands, the comptroller would then sell to the public those lands on which taxes were still delinquent, for the amount of the taxes due plus cost of advertising. After such a sale, the comptroller would deed to the state all unsold properties. The defaulting owners would have two years from that date to redeem their properties by paying double the amount of the sale. Land unredeemed after that time would revert to the public free school fund, to be sold according to law. The comptroller was to keep a list of the purchasers of all such lands in his office. The comptroller would keep all county taxes collected on land in unorganized counties, until such time as the unorganized county was organized, at which time those monies would be turned over to the county treasurer of the former unorganized county on demand. (Gammel's, vol. 8, 1441-1443)
Organization
These records have been organized by State Archives staff into three subseries:
Miscellaneous registers of taxes on land in unorganized counties, 1882-1909, 0.83 cubic ft. (2 volumes)
Tax registers for unorganized counties, 1879, 1883-1884, 0.34 cubic ft. (2 volumes)
Letters of transmissal of receipts for taxes on lands in unorganized counties (Form 3), 1881-1885, 1.77 cubic ft. (22 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of payment of taxes on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, May 1995, June 1995
Miscellaneous registers of taxes on land in unorganized counties, 1882-1909,
0.83 cubic ft. (2 volumes)
These records document the taxes collected on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of two volumes (labeled "miscellaneous register"), which document the rendering of property in unorganized counties for payment of ad valorem taxes directly to the Texas Comptroller, 1882-1909. Most of the unorganized counties were created from the huge Bexar District in 1876. The information provided in these registers includes the following: year for which payment is made, abstract number, certificate number, survey number, block number, patent number and volume (1883-1909), location made by virtue of scrip granted to whom (1883-1909), name of original grantee, by whom rendered/by whom paid, number of acres rendered, and number of receipt. Note that the amount of tax is not given. These registers contain the greatest amount of information of any of the records on this type of transaction.
Arrangement
These volumes have been arranged by State Archives staff chronologically, with some overlap. Within each volume arrangement by the creator is alphabetical by county.
Preferred Citation
(Identify the item), Miscellaneous registers of taxes on land in unorganized counties, Records of payment of taxes on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2391 Miscellaneous register, 1882-1885
Volume
304-2390 Miscellaneous register, 1883-1909
Tax registers for unorganized counties, 1879, 1883-1884,
0.34 cubic ft. (2 volumes)
These records document the taxes collected on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of two registers which document the receipts by the Texas Comptroller of taxes on property located in unorganized counties, 1879 and 1883-1884. Missing from these registers is information concerning the land taxed; and only one of the two provides any information concerning the taxpayer.
One volume is a statement of receipts at the Comptroller's office for payment of taxes in unorganized counties, between March and August, 1879. Information given in this register includes the following: date received, from whom, address, amounts brought forward, description of funds, date of receipt, number of receipt, amount of receipt, amounts returned and carried forward, and remarks.
The other volume is a register of taxes received by the Comptroller between April 1883 and March 1884, on lands situated in unorganized counties; it may have been called "Book of Tax Distribution Number 3." Information given in this register includes no taxpayer information, but simply a (receipt (?)) number, amount of state tax, and amount of county tax. These amounts are subtotaled for each month. The 55 counties involved are almost all within the Texas Panhandle.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is alphabetical by county, and therein chronological.
Preferred Citation
(Identify the item), Tax registers for unorganized counties, Records of payment of taxes on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2392 Statement of receipts at Comptroller's office for payment of taxes in unorganized counties, March-August 1879
Volume
304-2393 Tax register for unorganized counties, 1883-1884
Letters of transmissal of receipts for taxes on lands in unorganized counties (Form 3), 1881-1885,
1.77 cubic ft. (22 volumes)
These records document the taxes collected on lands in unorganized counties in Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 22 volumes (19 of them letterpress volumes) containing copies of letters transmitting receipts for taxes paid on lands in unorganized counties in Texas (Form Number 3), March 1881 through October 1885. Each letter contains the following information: date of letter, name and address of the taxpayer, whether a remittance or a deposit, date of receipt, amount received, receipt number, and a statement of account (amount of receipts enclosed, amount returned, amount of deposit, and remarks). Also noted are the book number and page number on which the letter is recorded. Other types of letters are often included in these books, as for example commercial travelers' licenses. Each of the letterpress volumes contains an index of the names of the taxpayers.
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), Letters of transmissal of receipts for taxes on lands in unorganized counties (Form 3), Records of payment of taxes on land in unorganized counties, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Letters of transmissal of receipts for taxes on lands in unorganized counties
Volume
304-1497 January 21-March 22, 1881
[not letterpress]
Volume
304-1498 March 22-August 27, 1881
[not letterpress]
Volume
304-1499 August 27, 1881-April 5, 1882
[not letterpress]
Volume
304-1500 April 12-April 29, 1882
Volume
304-1501 April 11-September 12, 1882
Volume
304-1502 (Book B), September 16, 1882-January 31, 1883
Volume
304-1503 (Book C), January 31-March 23, 1883
Volume
304-1504 (Book D), March 23-June 8, 1883
Volume
304-1505 (Book E), June 8-August 25, 1883
Volume
304-1506 August 27-November 24, 1883
Volume
304-1507 November 24, 1883-January 5, 1884
Volume
304-1508 December 31, 1883-February 16, 1884
Volume
304-1509 February 16-March 20, 1884
Volume
304-1510 March 25-May 29, 1884
Volume
304-1511 May 29-September 13, 1884
Volume
304-1512 September 13-December 11, 1884
Volume
304-1513 December 11, 1884-January 20, 1885
Volume
304-1514 January 20-March 4, 1885
Volume
304-1515 March 4-May 4, 1885
Volume
304-1516 May 4-July 11, 1885
Volume
304-1517 July 10-August 19, 1885
Volume
304-1518 August 19-October 12, 1885



 

Records of taxes received from non-residents, 1862-1865, 1879-1912, 1921-1922,
12.65 cubic ft. (77 volumes)

These records document the ad valorem taxes collected from non-residents on lands in Texas counties, as accounted for by the Comptroller of Public Accounts. This series consists of 77 volumes, dating 1862-1865, 1879-1912, 1921-1922, including the following: 24 registers of taxes received by the Texas Comptroller's office from non-residents, 1879-1902 (documenting the receipt of those ad valorem taxes on a daily basis for each county, but without indicating the property for which the taxes were received); and 53 letterpress volumes containing lists of payments made at the Texas Comptroller's office on lands owned by non-residents (Form 54), 1862-1865, 1885-1912, and 1921-1922 (documenting the property itself for which these taxes were paid).
Historical Sketch
Ad valorem taxes are normally collected by tax assessors/collectors in the county where the property is located. But on March 22, 1879, the 16th Texas Legislature authorized non-residents of counties to pay the taxes which they owed directly to the Comptroller of Public Accounts, so long as they paid on or before January 1 after the assessment. The county tax collectors would also be entitled to the commissions on these payments.
Organization
These records have been organized by State Archives staff into two subseries:
Registers of taxes received from non-residents, 1879-1902, 6.41 cubic ft. (24 volumes)
Lists of payments made at the Office of Comptroller on lands owned by non-residents (Form 54), 1862-1865, 1885-1912, 1921-1922, 6.24 cubic ft. (53 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of taxes received from non-residents, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, September 1994, May 1995, July 1995
Registers of taxes received from non-residents, 1879-1902,
6.41 cubic ft. (24 volumes)
These records document the ad valorem taxes collected from non-residents on lands in Texas counties, as accounted for by the Comptroller of Public Accounts. This subseries consists of 24 volumes documenting the receipt by the Texas Comptroller's office of ad valorem taxes from non-residents of counties in which the taxed property was located, 1879-1902. Twenty-three of the volumes are registers, which include the following information: the date the tax was received, the number of the receipt, the amount of state tax, the amount of county tax, the amount of school district tax (beginning in 1885), the total amount of tax, and the name of the person or firm who paid the tax (this last item was given only sporadically until 1885). Except for the first register, which covers unorganized counties between 1879 and 1884, each register covers one year's taxes, most of which were paid in the last quarter of the year (October-December).
In addition, there is one letterpress volume which contains copies of transmittal letters from the comptroller to county treasurers, enclosing drafts for county taxes collected by the comptroller from non-residents, February 10-13, 1892. Information included in these letters includes draft number, amount, and name of county. This volume contains an index by county name.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each register arrangement by the creator is alphabetical by county, then chronological within each county.
Preferred Citation
(Identify the item), Registers of taxes received from non-residents, Records of taxes received from non-residents, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Registers of taxes received from non-residents
Volume
304-2394 1879-1884
(unorganized counties)
Volume
304-2395 1880
Volume
304-2396 1881
Volume
304-2397 1882
Volume
304-2398 1883
Volume
304-2399 1884
Volume
304-2400 1885
Volume
304-2401 1886
Volume
304-2402 1887
Volume
304-2403 1888
Volume
304-2404 1889
Volume
304-2405 1890
Volume
304-2406 1891
Volume
304-2407 1892
Volume
304-2408 1893
Volume
304-2409 1894
Volume
304-2410 1895
Volume
304-2411 1896
Volume
304-2412 1897
Volume
304-2413 1898
Volume
304-2414 1899
Volume
304-2415 1900
Volume
304-2416 1901
Transmittal letters for drafts covering taxes from non-residents
Volume
304-2069 February 10-13, 1892
Lists of payments made at the Office of Comptroller on lands owned by non-residents (Form 54), 1862-1865, 1885-1912, 1921-1922,
6.24 cubic ft. (53 volumes)
These records document the ad valorem taxes collected from non-residents on lands in Texas counties, as accounted for by the Comptroller of Public Accounts. This subseries consists of 53 letterpress volumes containing copies of lists of payments made at the Texas Comptroller's office on lands owned by non-residents, 1862-1865, 1885-1912, and 1921-1922. Beginning in 1885, these were designated Form Number 54: lists of payments made at the Office of Comptroller prior to January 1 of a given year, on lands and other property in a given county owned by non-residents, and assessed on the roll of a given year, for a given year. The information provided on these forms includes the following: date of the list; name of owner/in whose name assessed; description of land (abstract number, certificate number, survey number, name of original grantee, number of acres assessed, and number of acres paid on); description of town lot (city or town, number of lot, number of block, number of division); and amounts of taxes paid (state, school, county, district school, and total). Each volume contains an index by county.
Arrangement
These volumes have been arranged by State Archives staff chronologically by year (with one year covered by one to four volumes). Within each volume arrangement by the creator is alphabetical by county.
Preferred Citation
(Identify the item), Lists of payments made at the Office of Comptroller on lands owned by non-residents (Form 54), Records of taxes received from non-residents, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Lists of payments by non-residents (Form 54)
Volume
304-2016 June 7, 1862-November 22, 1865
Volume
304-2017 Angelina to Zapata (Book 1), January 1, 1885
Volume
304-2018 Anderson to Zavala, January 1, 1885
Volume
304-2019 Anderson to Zavala, January 1, 1886
Volume
304-2020 Brazos to Titus, January 1, 1886
Volume
304-2021 Anderson to Llano, January 1, 1887
Volume
304-2022 Madison to Zavala, January 1, 1887
Volume
304-2023 Anderson to Lamar, January 1, 1888
Volume
304-2024 Lee to Zavala, January 1, 1888
Volume
304-2025 Brown to Zapata, January 1, 1888
Volume
304-2026 Anderson to Zavala, January 1, 1889
Volume
304-2027 Jeff Davis to Wheeler, January 1, 1889
Volume
304-2028 Edwards to Young, January 1, 1889
Volume
304-2029 Anderson to Zapata, January 1, 1890
Volume
304-2030 Callahan to Zavala, January 1, 1890
Volume
304-2031 Concho to Young, January 1, 1890
Volume
304-2032 Anderson to Llano, January 1, 1891
Volume
304-2033 Madison to Zavala, January 1, 1891
Volume
304-2034 Pecos, January 1, 1891
Volume
304-2035 Anderson to Wilson, January 1, 1892
Volume
304-2036 Caldwell to Young, January 1, 1892
Volume
304-2037 McLennan to Zavala, January 1, 1892
Volume
304-2038 McCulloch to Tyler, January 1, 1892
Volume
304-2039 Anderson to Howard, January 1, 1893
Volume
304-2040 Coleman to Scurry, January 1, 1893
Volume
304-2041 Lubbock to Zavala, January 1, 1893
Volume
304-2042 Anderson to Williamson, January 1, 1894
Volume
304-2043 Floyd to Zavala, January 1, 1894
Volume
304-2044 Anderson to Zavala, January 1, 1895
Volume
304-2045 Falls to Zapata, January 1, 1895
Volume
304-2046 Hood to Uvalde, January 1, 1895
Volume
304-2047 Anderson to Zavala, January 1, 1896
Volume
304-2048 Aransas to Wood, January 1, 1896
Volume
304-2049 Eastland to Zapata, January 1, 1896
Volume
304-2050 Anderson to Zavala, January 1, 1897
Volume
304-2051 Anderson (supplement) to Wichita, January 1, 1897
Volume
304-2052 Armstrong to Zavala, January 1, 1897
Volume
304-2053 Cooke to ___?, January 1, 1897
[mostly illegible]
Volume
304-2054 Anderson to Wichita, January 1, 1898
Volume
304-2055 Pecos to Zavala (Book 2) (pp. 1-118), January 1, 1898
Volume
304-2056 Anderson to Ochiltree, January 1, 1899
Volume
304-2057 Anderson to Zavala, January 1, 1900
Volume
304-2058 Anderson to Zavala, January 1, 1901
Volume
304-2059 Anderson to Zavala, January 1, 1902
Volume
304-2060 Anderson to Zavala, January 1, 1903
Volume
304-2061 Anderson to Zavala, January 1, 1904
Volume
304-2062 Anderson to Zavala, January 1, 1905
Volume
304-2063 Anderson to Zavala, January 1, 1906
Volume
304-2064 Anderson to Zavala, January 1, 1907
Volume
304-2065 Anderson to Zavala, January 1, 1908
Volume
304-2066 Anderson to Zavala, January 1, 1909
Volume
304-2067 Anderson to Zavala, January 1, 1910; January 1, 1911; and January 1, 1912
Volume
304-2068 Bandera to Zavala, January 1, 1912
Volume
304-2055 Aransas to Zapata (Form L) (pp. 129-338), January 1, 1921 and January 1, 1922



 

Indexes to delinquent tax records, 1897-1905, undated,
0.35 cubic ft. (10 volumes)

These records document some of the delinquent ad valorem taxes in the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 10 indexes to the delinquent tax records of ten counties in Texas around the turn of the century. No dates are given except for volume two of Navarro County's index (1897-1905). The counties include Burnet, Caldwell, Encinal, Hardeman, Leon, McCulloch, Nacogdoches, Navarro (two volumes), San Patricio, and Webb. The information provided in these indexes includes name, page number, line number, and (usually) abstract number.
Arrangement
These volumes have been arranged by State Archives staff alphabetically by county. Within each index arrangement by the creator is alphabetical by last name of delinquent taxpayer.
Preferred Citation
(Identify the item), Indexes to delinquent tax records, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, July 1995
Indexes to delinquent tax records
Volume
304-2369 Burnet County
Volume
304-2370 Caldwell County
Volume
304-2371 Hardeman County
Volume
304-2372 Leon County
Volume
304-2373 McCulloch County
Volume
304-2374 Nacogdoches County, Vol. 1
Volume
304-2375 Navarro County
Volume
304-2376 Navarro County, Vol. 2, 1897-1905
Volume
304-2377 San Patricio County
Volume
304-2378 Webb County and Encinal County



 

Records of tax sales, 1846-1864, 1878-1909,
7 cubic ft. (46 volumes)

These records document the sale of lands for taxes by Texas county assessor/collectors or sheriffs, as accounted for by the Comptroller of Public Accounts. This series consists of 46 volumes which document the sale of lands for taxes by Texas county assessor/collectors or sheriffs dating 1846-1864 and 1878-1909. These include 12 registers of tax sales maintained by the Comptroller's office (1846-1864, 1878-1883, 1896-1906); 20 volumes of Comptroller's tax deeds (1880-1895); six letterpress volumes containing Form Number 60: statements of tax sales (1884-1909); and eight letterpress volumes containing Form Number 67: lists of lands in unorganized counties sold for taxes (1883-1893).
Organization
These records have been organized by State Archives staff into four subseries:
Registers of tax sales, 1846-1864, 1878-1883, 1896-1906, 3.46 cubic ft. (12 volumes)
Comptroller's tax deeds, 1880-1895, 2.23 cubic ft. (20 volumes)
Statements of tax sales (Form 60), 1884-1909, 0.61 cubic ft. (6 volumes)
Lists of lands in the unorganized counties sold for taxes (Form 67), 1883-1893, 0.7 cubic ft. (8 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of tax sales, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1962/064, and unknown others
An unknown quantity of tax deeds were transferred to the Texas State Archives by the Ad Valorem and Intangibles Tax Division of the Texas Comptroller's office (via the Records Management Division of the Texas State Library) sometime in fiscal year 1962. The dates of other accessions is unknown.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, December 1994, May 1995
Registers of tax sales, 1846-1864, 1878-1883, 1896-1906,
3.46 cubic ft. (12 volumes)
These records document the sale of lands for taxes by Texas county assessor/collectors or sheriffs, as accounted for by the Comptroller of Public Accounts. This subseries consists of twelve registers of tax sales maintained by the Texas Comptroller's office, documenting the sale of lands for taxes by county assessor/collectors or sheriffs dating 1846-1864, 1878-1883, and 1896-1906.
Information given by the registers on these sales varies over the years both in form and in content. This information includes the following data: number/abstract number, year for which sold, on whose account sold (1846-1864), by whom rendered or assessed (1878-1881), name of original grantee, number of acres assessed/advertised, number of acres sold, number of survey, on what stream (1846-1864), kind of claim (1846-1864), number of block and number of lot and where situated (for town lots), name of purchaser, residence of purchaser (1878-1881), amount of tax due (state tax and county/school tax), amount of tax due broken down by that lying in the county and that lying out of the county (1846-1864), costs, total tax and costs, date of the sale, the name of the official conducting the sale (1846-1864), and remarks. Types of remarks include "redeemed," or "cancelled," or "withdrawn," or "paid in ___ County," or "balance paid on (date) by ___,"” etc. If the property was redeemed, the later registers (1878-1881) also give the following: by whom redeemed, number of acres redeemed, amount paid for redemption, and number of redemption certificate.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement within each register is normally alphabetical by the name of the county, and therein chronological. In three of the registers (1880, 1882) arrangement is by the individual or company to whom the land was sold, but in roughly chronological order (and with only a partial index).
Preferred Citation
(Identify the item), Registers of tax sales, Records of tax sales, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2354 Tax sales, 1846-1853
Volume
304-2355 Tax sales, 1853-1864
Volume
304-2356 Tax sales (Clay, Hays, and Hopkins Counties), 1863
Volume
304-2357 Delinquent list (Anderson thru DeWitt, and LaSalle Counties (organized)), 1878-1881,
Volume
304-2358 Delinquent list (Eastland thru Kimble Counties (organized)), 1878-1881,
Volume
304-2359 Delinquent list (Lamar thru Young Counties (organized)), 1878-1881,
Volume
304-2360 Record of lands in unorganized counties advertised for sale for taxes, 1878-1881
Volume
304-2361 List of lands in unorganized counties sold to individuals for taxes due, vol. I, 1880
(with partial index)
Volume
304-2362 List of lands in unorganized counties sold to individuals for taxes due, vol. II, 1880
Volume
304-2363 List of lands in unorganized counties sold to individuals for taxes due, vol. III, 1882
Volume
304-2364 Annual reports of taxes and interest collected on lands sold by sheriffs under judgment of district court, 1896-1897
Volume
304-2365 Reports of lands and town lots sold by sheriffs under decree of district court, 1898-1906
Comptroller's tax deeds, 1880-1895,
2.23 cubic ft. (20 volumes)
These records document the sale of lands for taxes by Texas county assessor/collectors or sheriffs, as accounted for by the Comptroller of Public Accounts. This subseries consists of 20 volumes of Texas Comptroller's tax deeds, executed between 1880 and 1895. Each deed certifies strict compliance with the provisions of "An act to provide for the assessment and collection of taxes on lands and other property situated in the unorganized counties, and for the enforcement of the same," approved April 22, 1879.
The deed then names the highest bidder, or purchaser; describes the tracts and parcels so purchased (giving county where situated, years for which taxes were due and sale made, abstract number, original grantee, date of sale, number of acres advertised, number of acres sold, amount of state tax, costs, and total); lists the sale price (which equals the total of tax and costs); and officially transfers the title.
The format of the volumes changes somewhat in 1889 (using Form Number 41), but the information remains essentially the same, except for adding the following to the descriptive chart: scrip or certificate number, class, patentee, date of patent, number and volume of patent, amount of state school tax, and amount of county tax.
An additional volume, dating December 10, 1880-March 9, 1881, includes deeds of transfer of lands sold for taxes, from the purchasers to third parties.
Arrangement
These volumes have been arranged by State Archives staff numerically by volume number or range of deed numbers (which is also chronologically by date of certification). Within each volume arrangement by the creator is also numerical by deed number.
Preferred Citation
(Identify the item), Comptroller's tax deeds, Records of tax sales, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Record of deeds, sales by Comptroller, 1880-1887
Volume
304-2341 Vol. 1 (#1-126), 1880
Volume
304-2342 Vol. 2 (#127-217), 1880
Volume
304-2343 Vol. 3 (#218-310), 1880
Volume
304-2344 Vol. 4 (#311-422), 1880
Volume
304-2345 Vol. 5 (#423-534), 1880
Volume
304-2346 Record of transfers of tax sale deeds, 1880-1881
Volume
304-2347 Vol. 6 (#535-623), 1882
Volume
304-2348 Vol. 7 (#624-698), 1882
Volume
304-2349 Vol. 8 (#699-799), 1883
Volume
304-2350 Vol. 9 (#800-878), 1884
Volume
304-2351 Vol. 10 (#879-956), 1885
(begins Form 41)
Volume
304-2352 Vol. 11 (#957-1000), 1886
Volume
304-2353 Vol. 12 (#1001-1048), 1887
Comptroller's tax deeds (Form No. 41), 1889-1895
Volume
304-2332 (#1049-1157), 1889
Volume
304-2333 (#1158-1319), 1888 (1890)
Volume
304-2334 (#1320-1435), 1889 (1890)
Volume
304-2335 (#1437-1490), (1891)
Volume
304-2336 (#1491-1550), (1892)
Volume
304-2337 (#1553-1599), 1893
Volume
304-2338 (#1600-1615), 1894-1895
Statements of tax sales (Form 60), 1884-1909
0.61 cubic ft. (6 volumes)
These records document the sale of lands for taxes by Texas county assessor/collectors or sheriffs, as accounted for by the Comptroller of Public Accounts. This subseries consists of six letterpress volumes containing statements of tax sales (on Form Number 60), furnished by the Texas Comptroller's office to persons on request, 1884-1909. These fragile volumes vary slightly in content over the years. They contain the following information: county, date of deed, date of sale (1884-1893), year for which sale was made, abstract number, certificate number (1893-1909), survey number (1893-1909), name of original grantee, number of acres advertised, number of acres sold, amount of state tax, state school tax, county tax, cost, total, name of purchaser, and residence of purchaser. At the bottom of the form is the following: "Note: Parties desiring to redeem at this office, will return this statement with double the amount of Tax and Costs. Time for redemption at this office expires two years from date of Deed." As time continued, this statement was supplemented by the following additional notices: 1895: "Unpaid taxes which have accrued subsequent to tax sale to State must be paid on or before the date of redemption." 1896: "To redeem from sale to State, remit total amount of taxes and cost with 6% interest from January 1 following assessment of taxes." 1899: "In addition to taxes and interest a penalty of 10% is charged against taxes of 1897 and subsequent years, provided such taxes are not paid on or before January 31 following assessment." Each volume is indexed by the name of the person requesting the statement.
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), Statements of tax sales (Form 60), Records of tax sales, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Statements of tax sales (Form 60)
Volume
304-2122 August 29, 1884-February 21, 1888
Volume
304-2123 February 23, 1888-July 13, 1891
Volume
304-2124 July 18, 1891-November 13, 1893
Volume
304-2125 November 15, 1893-April 10, 1896
Volume
304-2126 November 26, 1896-February 5, 1902
Volume
304-2127 February 8, 1902-June 7, 1909
Lists of lands in the unorganized counties sold for taxes (Form 67), 1883-1893,
0.7 cubic ft. (8 volumes)
These records document the sale of lands for taxes by Texas county assessor/collectors or sheriffs, as accounted for by the Comptroller of Public Accounts. This subseries consists of eight letterpress volumes containing "tax purchaser lists," (on Form Number 67), listing lands in unorganized counties sold for taxes due the State of Texas (plus costs of advertising), 1883-1893. These fragile volumes vary slightly in content over the years, and contain the following information: county; years for which taxes are due and sale is made; abstract number, scrip number, and survey number; name of original grantee; name of patentee, patent date, number, and volume (1888-1893); number of acres advertised (1888-1893); number of acres sold; amount of state tax, state school tax, and county tax; total tax; and costs. Each volume is indexed by the name of the purchaser.
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), Lists of lands in the unorganized counties sold for taxes (Form 67), Records of tax sales, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Lists of lands in the unorganized counties sold for taxes (Form 67)
Volume
304-2128 June 19-22, 1883
Volume
304-2129 June 12, 1884-June 26, 1885
Volume
304-2130 August 9-11, 1886
Volume
304-2131 December 6-8, 1887
Volume
304-2132 December 5-10, 1888
Volume
304-2133 November 5, 1889-November 5, 1890
Volume
304-2134 November 5, 1890-October 9, 1893
Volume
304-2135 October 4-6, 1892



 

Records of certificates of redemption, 1848-1873, 1881-1902, 1912-1926,
1.77 cubic ft. (20 volumes)

These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This series consists of 20 volumes documenting the redemption of Texas property that had been sold for nonpayment of taxes, 1848-1873, 1881-1902, and 1912-1926. (The property had been sold between 1846 and 1925.) This includes two registers of certificates of redemption, 1848-1890; four volumes of duplicates of certificates of redemption, 1852-1853, 1860-1869, and 1912-1926; one volume of certificates of sales cancelled, 1881-1884; ten letterpress transmittal books maintained by the Redemption Clerk, 1888-1902; two letterpress volumes of statements and correspondence from the Redemption Clerk to county tax collectors, 1891-1900; one letterpress volume containing notices of return of, and hold on, redemption receipts, 1901; and two volumes of stubs of duplicate certificates of redemption, 1912-1926.
Organization
These records have been organized by State Archives staff into seven subseries:
Registers of certificates of redemption, 1848-1873, 1885-1890, 0.37 cubic ft. (2 volumes)
Duplicates of certificates of redemption, 1852-1853, 1860-1869, 0.19 cubic ft. (2 volumes)
Certificates of sales cancelled, 1881-1884, fractional (one volume)
Redemption Clerk, transmissal books (Form 83): transmittal of redemption certificates, 1888-1893, 1895-1896, 1900-1902, 0.9 cubic ft. (10 volumes)
Redemption Department, statements and correspondence, 1891-1900, 0.11 cubic ft. (2 volumes)
Notices of return of redemption receipts (Form 148), and hold on redemption receipts (Form 149), 1901, 0.1 cubic ft. (one volume)
Duplicate certificates of redemption, 1912-1926, fractional (2 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1961/046, unknown others
An unknown quantity of redemption certificates (roughly 1880-1900) were apparently transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on September 6, 1962. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, May 1995, July 1995
Registers of certificates of redemption, 1848-1873, 1885-1890,
0.37 cubic ft. (2 volumes)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of two registers of certificates of redemption (for Texas property that had been sold for nonpayment of taxes), dated 1848-1873 (for taxes due 1846-1869) and 1885-1890 (for taxes due 1881-1889). Information in these registers includes the following: number of certificate, date of redemption, by whom redeemed/to whom sold, residence of buyer (1885-1890), number of acres, name of original grantee, description of land (1848-1870), abstract number (1885-1890), number of block, number of lot, where situated (for town lots, 1848-1870), for what year redeemed, county of location, amount of state tax, amount of county tax (1848-1870), sheriff's costs, total amount paid to redeem, and name of assessor by whom sale was made (1848-1870).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is numerical, which is also chronological by date of issuance.
Preferred Citation
(Identify the item), Registers of certificates of redemption, Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2379 Register of certificates of redemption for property sold for taxes, 1848-1873
Volume
304-2380 Record of redemption of lands in unorganized counties sold for taxes, 1885-1890
Duplicates of certificates of redemption, 1852-1853, 1860-1869,
0.19 cubic ft. (2 volumes)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of two volumes of duplicates of 742 actual certificates of redemption for Texas property which had been forfeited for nonpayment of taxes between 1846 and 1868, and redeemed between 1852-1853 and between 1860 and 1869. Each certificate has a number, date of issuance, amounts of state tax and county tax, costs of sale, date from which interest was added (eight percent between 1852 and 1853, ten per cent between 1860 and 1869), amount of interest on state tax and county tax, totals, for what year redeemed, by whom redeemed, description of property redeemed, in what county situated, and name of assessor/collector. Occasionally the original certificate of redemption is pasted to the back of the duplicate. These are registered in the first register, but sometimes have additional information not found in the register.
Arrangement
These volumes have been arranged by State Archives staff roughly chronologically, with overlap. Within each volume arrangement by the creator is numerical, which is also chronological by date of issuance.
Preferred Citation
(Identify the item), Duplicates of certificates of redemption, Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2381 Certificates of redemption for 1846-1849, 1852-1853
Volume
304-2382 Certificates of redemption for 1846-1868, 1860-1869
Certificates of sales cancelled, 1881-1884,
fractional (one volume)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of one volume of stubs of 417 certificates of tax sales (for Texas property which had been forfeited for nonpayment of taxes) which were cancelled, September 1881-January 1884. Information on these stubs includes certificate number (395 through 811), to whom issued, date issued, county where the property is situated, abstract number, name of original grantee, number of acres, and remarks. A typical entry under remarks would be the following: "Sold for taxes of 1879. Evidence furnished by affidavit of owner and certificate of collector that the taxes have been paid for 1879, 80, 81 and 82 on the John Beauchamp Survey--as assessed by mistake. Unrendered."
Arrangement
This volume is arranged by the creator chronologically, which is also numerically.
Preferred Citation
(Identify the item), Certificates of sales cancelled, Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2768 Certificates of sales cancelled, September 5, 1881-January 18, 1884
Redemption Clerk transmissal books (Form 83): transmittal of redemption certificates, 1888-1893, 1895-1896, 1900-1902,
0.9 cubic ft. (10 volumes)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of ten letterpress volumes called "transmissal books," maintained by the Redemption Clerk of the Texas Comptroller's office, which document the issuance of redemption certificates 1888-1893, 1895-1896, and 1900-1902 (with four gaps, two of them significant). These fragile letterpress books, each of which is indexed by the name of the person receiving the redemption certificate, contain the following information, all on Form Number 83: date of transmittal, name and address of the recipient, redemption certificate number, and date issued.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is numerical, which is also chronological by date of issuance.
Preferred Citation
(Identify the item), Redemption Clerk transmissal books (Form 83), Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Redemption Clerk transmissal books
Volume
304-1902 March 14-November 3, 1888
Volume
304-1903 November 7, 1888-May 9, 1889
Volume
304-1904 December 12, 1889-May 14, 1890
Volume
304-1905 January 28-October 28, 1891
Volume
304-1906 October 28, 1891-June 17, 1892
Volume
304-1907 June 24, 1892-March 2, 1893
Volume
304-1908 January 14-May 30, 1895
Volume
304-1909 May 31-August 29, 1895
Volume
304-1910 August 31, 1895-July 27, 1896
Volume
304-1911 September 22, 1900-October 27, 1902
Redemption Department statements and correspondence, 1891-1900,
0.11 cubic ft. (2 volumes)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of two letterpress volumes which contain copies of statements and outgoing correspondence from the Redemption Clerk of the Texas Comptroller's office to county tax collectors, 1891-1900. Some of these documents refer to redemption receipts by number, and provide information concerning them; while others return the numbered redemption receipts with specific requests for further action.
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), Redemption Department statements and correspondence, Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Redemption Department statements and correspondence
Volume
304-1912 April 27, 1891-June 1, 1898
Volume
304-1913 January 28, 1899-December 29, 1900
Notices of return of redemption receipts (Form 148), and hold on redemption receipts (Form 149), 1901,
0.1 cubic ft. (one volume)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of one letterpress book containing two forms: notices of return of redemption receipts (Form 148), and notices of hold on redemption receipts (Form 149), February 25-October 20, 1901. Each was addressed to a county tax collector, and contains the redemption receipt number and date. Those receipts returned are stated to have the reason set forth on the reverse of the receipt (which is not included). Those receipts held in the Texas Comptroller's office state that they will be issued when taxes for stated years are satisfied.
Arrangement
This volume is arranged by the creator chronologically.
Preferred Citation
(Identify the item), Notices of return of redemption receipts (Form 148) and hold on redemption receipts (Form 149), Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-1914 Notices of return of redemption receipts (Form 148) and hold on redemption receipts (Form 149), February 25-October 20, 1901
Duplicate certificates of redemption, 1912-1926,
fractional (2 volumes)
These records document the redemption of Texas property that had been sold for nonpayment of taxes, as accounted for by the Comptroller of Public Accounts. This subseries consists of two volumes containing the stubs of duplicate certificates of redemption for Texas land that had been forfeited for nonpayment of taxes, issued between 1912 and 1926. Information given on the stubs includes the following: original number, to whom issued, town or city, number of stub book from which the original was issued, date of the original, date of the duplicate, county, and remarks. The duplicate was often issued many years after the original certificate of redemption.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by the date the duplicate was issued.
Preferred Citation
(Identify the item), Duplicate certificates of redemption, Records of certificates of redemption, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2766 Duplicate certificates of redemption, June 15, 1912-July 5, 1916
Volume
304-2767 Duplicate certificates of redemption, July 31, 1916-February 25, 1926



 

Records of office payments (ad valorem tax), 1871-1879, 1889-1894, 1904-1910,
0.57 cubic ft. (3 volumes)

These records document the ad valorem tax payments made at the Texas Comptroller's office, as accounted for by the Comptroller of Public Accounts. This series consists of three volumes which document ad valorem tax payments made at the Texas Comptroller's office, 1871-1879, 1889-1894, and 1904-1910. In all three cases, the taxpayer and the property for which the tax was owed are identified, but not the amount of the tax.
The tax register covering 1871-1879 is captioned “Office Payments,” and provides the following information: for what year, abstract number, survey number, name of original grantee, by whom rendered, where rendered, number of acres rendered, and remarks. Note that the columns for number of acres unrendered, the value of the unrendered land, and the amount of tax are blank. The counties in which the property was located include both organized and unorganized counties.
In addition, there are two letterpress volumes containing copies of statements of the payment of taxes made at the Texas Comptroller's office (Form Number 69), one for 1889-1894, the other for 1904-1910. Although the format of the forms changes somewhat in February 1892, the information is pretty much the same: name of person requesting statement, name of county; description of lands (abstract number, scrip or certificate number, section or survey number, block number (for town lots), name of original grantee, number of acres in grant); and statement of payment of taxes (number of acres on which taxes are paid, year for which payment was made, name and address of owner, name of agent); date of statement; and amount of office fee. These fragile volumes each contain an index by county.
Arrangement
These volumes have been arranged by State Archives staff chronologically. The tax register is arranged by the creator alphabetically by county. The letterpress volumes are arranged by the creator chronologically.
Preferred Citation
(Identify the item), Records of office payments (ad valorem tax), Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, February 1995, May 1995
Tax register of office payments
Volume
304-2383 1871-1879
Statements of payment of taxes made at Comptroller's office (Form 69)
Volume
304-2136 April 6, 1889-November 21, 1894
Volume
304-2137 July 22, 1904-July 11, 1910



 

Records of property tax receipts, 1835-1880, 1885-1919,
12.27 cubic ft. (105 volumes)

These records document the receipt of ad valorem taxes by the office of the Texas Comptroller, as accounted for by the Comptroller of Public Accounts. This series consists of 99 volumes, 1835-1880 and 1885-1919. These include the following: five registers of property tax receipts for the years 1835-1859, collected 1835-1874; 21 volumes containing duplicates of property tax receipts for the years 1846-1880, collected 1853-1880; and 79 letterpress books of receipts of property taxes by the Comptroller from taxpayers (Forms 52 and 71), 1885-1919.
Organization
These records have been organized by State Archives staff into three subseries:
Registers of property tax receipts (for years 1835-1859), 1835-1874, 2.72 cubic ft. (5 volumes)
Duplicates of property tax receipts (for years 1846-1880), 1853-1880, 1.39 cubic ft. (21 volumes)
Receipts for payment of taxes (Forms 52 and 71), 1885-1919, 8.16 cubic ft. (79 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of property tax receipts, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1961/046, and unknown others
An unknown quantity of "tax receipts" was apparently transferred to the Texas State Archives by the Texas Comptroller's office (via the Records Management Division of the Texas State Library) on September 6, 1962. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, September 1994, May 1995
Registers of property tax receipts (for years 1835-1859), 1835-1874,
2.72 cubic ft. (5 volumes)
These records document the receipt of ad valorem taxes by the office of the Texas Comptroller, as accounted for by the Comptroller of Public Accounts. This subseries consists of five registers of tax receipts "executed by the Comptroller on property lying in the different counties of the State" of Texas, for the years 1835-1859, collected between 1835-1874. Contents of these registers varies over time. The register for the Republic of Texas (about May 1835-July 1846) is the simplest, containing the following information: name of county, date of receipt, by whom paid, name of grantee, date of title or number of certificate, number of labors of arable, number of labors of pasture, and amount paid.
Beginning with statehood in 1846, the registers contain the following information: county, date of payment, for what year, number of receipt, by whom paid, name of owner; for real property--land: survey number and section number (1850-1859), number of acres, name of grantee, from what tract taken, kind of claim, and description (1846-1852) or on what stream and in what land district (1852-1859); for real property--town lots: where situated, number of lot, number of block, and section number and division number (1852-1859); description of personal property (1846-1849); class of assessment on which payment was made ("Comptroller," or "Resident," or "Nonresident," 1846-1849); amount of state tax, county tax, and total; and remarks.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is alphabetical by county, and therein chronological by date of payment.
Preferred Citation
(Identify the item), Registers of property tax receipts (for years 1835-1859), Records of property tax receipts, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2417 Register of tax receipts, 1835-1846
Volume
304-2418 Register of tax receipts (for years 1846-1849) (Journal Number 2), 1846-1868
Volume
304-2419 Register of tax receipts (for years 1850-1851), 1851-1860
Volume
304-2420 Register of tax receipts (for years 1852-1855), 1853-1874
Volume
304-2421 Register of tax receipts (for years 1856-1859), 1857-1873
Duplicates of property tax receipts (for years 1846-1880), 1853-1880,
1.39 cubic ft. (19 volumes)
These records document the receipt of ad valorem taxes by the office of the Texas Comptroller, as accounted for by the Comptroller of Public Accounts. This subseries consists of 19 volumes containing duplicates of Texas property tax receipts for taxes from the years 1846 thru 1880, collected between 1853 and 1880. Two of the volumes are labeled "marginal duplicates of certificates of deposit," which document the payment into the State Treasury of back taxes for the years 1850-1874.
The format of these volumes varies, but usually contains the following information: receipt number, from whom received, for what year, for property located in what county, the legal description of that property (between 1851 and 1868), the amounts of state tax and county tax, the total amount of tax, and the date of receipt. For taxes between 1871 and 1878, additional information includes name of the original grantee, number of acres, abstract number (for 1871), and additional numbers (1873-1878, which--when labeled--are identified as new abstract numbers, survey numbers, certificate numbers, scrip numbers, etc.).
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is numerical by receipt number, which is also chronological by date of receipt.
Preferred Citation
(Identify the item), Duplicates of property tax receipts (for years 1846-1880), Records of property tax receipts, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2685 Property tax receipts for 1851, Series B, 1853-1858
Volume
304-2686 Property tax receipts for 1852, Series C, 1853-1854
[part]
Volume
304-2687 Property tax receipts for 1853, Series D (#1-417), 1853-1854
Volume
304-2688 Property tax receipts for 1853, Series D (#418-857), 1854-1856
Volume
304-2689 Property tax receipts for 1853, Series D (#861-1004), 1857-1867
Volume
304-2690 Property tax receipts for 1854, Series E, 1859-1867
Volume
304-2691 Property tax receipts for 1855, Series F, 1855-1867
Volume
304-2686 Property tax receipts for 1856, Series G, 1856-1867
[part]
Volume
304-2692 Property tax receipts for 1860-1866, (Series H), 1860-1867
Volume
304-2693 Property tax receipts for 1858 and 1864, Series I, 1858-1867
Volume
304-2694 Property tax receipts for 1868, Series I, 1869-1870
Volume
304-2989 Marginal duplicates: tax receipts, levied by Constitutional Convention on property in other counties, 1868
Volume
304-2988 Marginal duplicates: tax receipts on property in Galveston County, 1869
Volume
304-2998 thru 304-3001 Marginal duplicates of tax receipts, 1871
Volume
304-2695 Marginal duplicates of tax receipts for 1871, 1872
Volume
304-2696 Marginal duplicates of tax receipts for 1873-1878, 1878
Volume
304-2697 Marginal duplicates of certificates of deposit (for back taxes for 1850-1873), 1873-1874
Volume
304-2698 Marginal duplicates of certificates of deposit (for back taxes for 1850-1874), 1874-1875
Volume
304-2699 Marginal statements of tax receipts, 1880
Receipts for payment of taxes (Forms 52 and 71), 1885-1919,
8.16 cubic ft. (79 volumes)
These records document the receipt of ad valorem taxes by the office of the Texas Comptroller, as accounted for by the Comptroller of Public Accounts. This subseries consists of 79 letterpress books of receipts of ad valorem taxes by the Texas Comptroller from taxpayers, 1885-1919. Designated as Form 52 at first (1885-1886) and soon redesigned as Form 71 (1886-1919), these receipts (or more precisely, copies of letters transmitting receipts) provided the following information: name of taxpayer, amount, whether a remittance or a deposit, date received, disposition of funds, and total amounts. Then for each of the four types of disposition of funds--(1) to unorganized counties, (2) to organized counties, (3) to redemption certificate, and/or (4) amount returned--are listed the receipt numbers and amounts.
Beginning in 1911, tax receipts from organized counties were kept in separate books from tax receipts from unorganized counties. Other forms were frequently to be found in the same volumes, as for example Form Number 81 (Tax Clerks: Notice to Railroads of No Report of Gross Passenger Earnings for Quarter), and Form Number 27 (Transmittal of Commercial Travelers' Licenses). There are five apparent gaps: February 1-March 25, 1890; June 28-December 6, 1894; January 1-October 15, 1913 (organized counties); February 25-November 1, 1915 (organized counties); and April 4, 1912-January 30, 1913 (unorganized counties). Each volume is indexed by the name of the taxpayer.
Arrangement
These volumes have been arranged by State Archives staff by type of form, as well as chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Receipts for payment of taxes (Forms 52 and 71), Records of property tax receipts, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Receipts for payment of taxes (Form 52), 1885-1886
Volume
304-1519 October 12-December 8, 1885
Volume
304-1520 December 8-31, 1885
Volume
304-1521 January 7-February 17, 1886
Volume
304-1522 February 18-April 6, 1886
Volume
304-1523 April 6-July 1, 1886
Volume
304-1524 July 2-October 8, 1886
Volume
304-1525 October 9-December 11, 1886
Receipts for payment of taxes (Form 71), 1886-1919
Volume
304-1526 December 11-31, 1886
Volume
304-1527 January 6-February 7, 1887
Volume
304-1528 February 7-March 4, 1887
Volume
304-1529 March 4-May 16, 1887
Volume
304-1530 May 17-August 18, 1887
Volume
304-1531 August 18-November 3, 1887
Volume
304-1532 November 3-December 16, 1887
Volume
304-1533 December 15-31, 1887
Volume
304-1534 December 31, 1887-February 11, 1888
Volume
304-1535 February 11-April 20, 1888
Volume
304-1536 April 23-September 11, 1888
Volume
304-1537 September 11-December 6, 1888
Volume
304-1538 December 6, 1888-January 3, 1889
Volume
304-1539 January 2-February 12, 1889
Volume
304-1540 February 11-June 12, 1889
Volume
304-1541 June 12-November 18, 1889
Volume
304-1542 November 18-December 23, 1889
Volume
304-1543 December 21, 1889-January 13, 1890
Volume
304-1544 January 13-31, 1890
Volume
304-1545 March 26-October 8, 1890
Volume
304-1546 October 8-December 12, 1890
Volume
304-1547 December 13-31, 1890
Volume
304-1548 January 5-February 21, 1891
Volume
304-1549 February 16-July 22, 1891
Volume
304-1550 July 22-November 23, 1891
Volume
304-1551 November 23-December 29, 1891
Volume
304-1552 December 29, 1891-January 18, 1892
Volume
304-1553 January 18-May 7, 1892
Volume
304-1554 May 9-October 26, 1892
Volume
304-1555 October 26-December 20, 1892
Volume
304-1556 December 31, 1892-April 29, 1893
Volume
304-1557 April 29-November 10, 1893
Volume
304-1558 November 10-December 30, 1893
Volume
304-1559 December 30, 1893-February 2, 1894
Volume
304-1560 February 1-June 27, 1894
Volume
304-1561 December 7, 1894-January 3, 1895
Volume
304-1562 December 31, 1894-March 7, 1895
Volume
304-1563 March 8-November 22, 1895
Volume
304-1564 November 28, 1895-January 22, 1896
Volume
304-1565 January 9-November 4, 1896
Volume
304-1566 November 5, 1896-January 8, 1897
Volume
304-1567 January 8-August 3, 1897
Volume
304-1568 August 6-December 27, 1897
Volume
304-1569 December 27, 1897-March 4, 1898
Volume
304-1570 March 5-December 3, 1898
Volume
304-1571 November 30, 1898-January 13, 1899
Volume
304-1572 January 13-October 10, 1899
Volume
304-1573 October 13, 1899-January 4, 1900
Volume
304-1574 January 4-October 30, 1900
Volume
304-1575 October 31-December 31, 1900
Volume
304-1576 December 31, 1900-November 14, 1901
Volume
304-1577 November 15, 1901-January 23, 1902
Volume
304-1578 January 23-December 11, 1902
Volume
304-1579 December 11, 1902-May 18, 1903
Volume
304-1580 May 18-December 31, 1903
Volume
304-1581 December 31, 1903-November 29, 1904
Volume
304-1582 November 30, 1904-June 1, 1905
Volume
304-1583 June 3, 1905-September 18, 1906
Volume
304-1584 September 29, 1906-November 20, 1907
Volume
304-1585 November 21, 1907-December 12, 1908
Volume
304-1586 December 12, 1908-December 4, 1909
Volume
304-1587 December 4, 1909-September 30, 1910
Volume
304-1588 October 4, 1910-July 8, 1911
(Organized counties)
Volume
304-1589 November 7, 1911-December 31, 1912
Volume
304-1590 October 16, 1913-February 24, 1915
Volume
304-1591 November 2-December 31, 1915
(Unorganized counties)
Volume
304-1592 July 10, 1911-April 3, 1912
Volume
304-1593 January 31, 1913-May 23, 1914
Volume
304-1594 May 25, 1914-January 18, 1916
Volume
304-1595 January 18, 1916-January 31, 1917
Volume
304-1596 January 31, 1917-May 9, 1918
Volume
304-1597 May 14, 1918-August 4, 1919



 

Direct tax receipt stubs, 1865-1866, 1893-1897, bulk 1866,
6.18 cubic ft. (59 volumes)

These records document the receipt of direct taxes paid in some Texas counties, as accounted for by the Comptroller of Public Accounts. This series consists of 59 volumes containing copies of receipts for direct taxes paid in approximately 43 Texas counties, 1865-1866, bulk 1866. The format is one receipt per page, and each receipt contains the following information: receipt number, date, name of taxpayer, amount of tax, and county or counties in which the tax was paid, and then a list of the properties for which the tax was paid, including: abstract number(s), original grantee, number of acres/lots/blocks, county or city where property was located, and valuation. In addition to this information from 1865-1866 are notations from 1893-1897, either "Exempt" (in pencil) or (in red ink) to whom paid (i.e., refunded), date, warrant number, and any other pertinent information regarding the claim.
Historical Sketch
By Ordinance Number 6 of the Convention of 1866, the State of Texas assumed responsibility for payment of the Direct Tax levied upon the State of Texas by Act of the United States Congress of August 6, 1861. This ordinance designated the Comptroller of Public Accounts to be a Commissioner to negotiate all matters relative to this direct tax. Later in 1866, the 11th Texas Legislature passed an act authorizing the Governor to assess and collect the direct tax due the United States government, at the rate of 28 cents per $100 of value of real property. This was carried out by the Commissioners of Direct Taxes for Texas.
In 1891, the 51st Congress of the United States authorized the refunding of this direct tax to the State of Texas. In 1893, the 23rd Texas Legislature (Substitute House Bill 67) established the procedures whereby claims against the direct tax would be handled. The Comptroller audited and passed upon each claim, then drew a warrant in the name of the claimant, his widow, or his or her legal representative.
Arrangement
These records are arranged by the archivist alphabetically by name of the county. (Where multiple counties are contained within one volume, the volume is repeated in the appropriate alphabetical sequence.) Arrangement within each volume by the creator is numerical by receipt number, which is also chronological by date of receipt.
Preferred Citation
(Identify the item), Direct tax receipt stubs, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, September 1994
Direct tax receipt stubs, 1865-1866 (with notations from 1893-1897)
Volume
304-2703 Bastrop County, 1
Volume
304-2704 Bastrop County, 2
Volume
304-2705 Bastrop County, 3
Volume
304-2739 Bell and McLennan Counties
Volume
304-2740 Bell and McLennan Counties
Volume
304-2706 Bell, Bosque, Coryell, and McLennan Counties
Volume
304-2707 Bexar County, 1
Volume
304-2708 Bexar County, 2
Volume
304-2709 Bexar County, 3
Volume
304-2710 Bexar County, 4
Volume
304-2711 Bexar County, 5, and Guadalupe County
Volume
304-2706 Bosque, Bell, Coryell, and McLennan Counties
Volume
304-2712 Brazoria County
Volume
304-2713 Burleson County, 1
Volume
304-2714 Burleson County, 2
Volume
304-2715 Calhoun and Refugio Counties
Volume
304-2716 Cameron, Hidalgo, and Starr Counties
Volume
304-2729 Chambers, Liberty, Hardin, and Jefferson Counties
Volume
304-2717 Colorado County
Volume
304-2718 Comal County
Volume
304-2706 Coryell, Bell, Bosque, and McLennan Counties
Volume
304-2719 Dallas County, 1
Volume
304-2720 Dallas County, 2
Volume
304-2721 Dallas County, 3
Volume
304-2726 Fort Bend County, and Galveston County, 5
Volume
304-2722 Galveston County, 1
Volume
304-2723 Galveston County, 2
Volume
304-2724 Galveston County, 3
Volume
304-2725 Galveston County, 4
Volume
304-2726 Galveston County, 5, and Fort Bend County
Volume
304-2727 Grimes County, 1
Volume
304-2728 Grimes County, 2
Volume
304-2711 Guadalupe County, and Bexar County, 5
Volume
304-2729 Hardin, Liberty, Jefferson, and Chambers Counties
Volume
304-2730 Hardin, Liberty, Jefferson, and Orange Counties
Volume
304-2731 Harris County, 1
Volume
304-2732 Harris County, 2
Volume
304-2733 Harris County, 3
Volume
304-2734 Harris County, 4
Volume
304-2735 Hays County
Volume
304-2716 Hidalgo, Cameron, and Starr Counties
Volume
304-2755 Houston and Trinity Counties
Volume
304-2745 Jasper, Orange, and Newton Counties
Volume
304-2748 Jasper, Polk, and Jefferson Counties
Jefferson, Polk, and Jasper Counties
Volume
304-2729 Jefferson, Liberty, Hardin, and Chambers Counties
Volume
304-2730 Jefferson, Hardin, Liberty, and Orange Counties
Volume
304-2729 Liberty, Hardin, Jefferson, and Chambers Counties
Volume
304-2730 Liberty, Hardin, Jefferson, and Orange Counties
Volume
304-2736 Marion County
Volume
304-2737 Matagorda County
Volume
304-2738 McLennan County, 1
Volume
304-2739 McLennan and Bell Counties
Volume
304-2740 McLennan and Bell Counties
Volume
304-2706 McLennan, Bell, Bosque, and Coryell Counties
Volume
304-2741 Nacogdoches County, 1
Volume
304-2742 Nacogdoches County, 2
Volume
304-2743 Nacogdoches County, 3
Volume
304-2744 Nacogdoches County, 4
Volume
304-2745 Newton, Orange, and Jasper Counties
Volume
304-2730 Orange, Hardin, Liberty, and Jefferson Counties
Volume
304-2745 Orange, Newton, and Jasper Counties
Volume
304-2746 Panola and Rusk Counties
Volume
304-2747 Polk County
Volume
304-2748 Polk, Jasper, and Jefferson Counties
Volume
304-2749 Red River County
Volume
304-2715 Refugio and Calhoun Counties
Volume
304-2746 Rusk and Panola Counties
Volume
304-2716 Starr, Cameron, and Hidalgo Counties
Volume
304-2750 Travis County, 1
Volume
304-2751 Travis County, 2
Volume
304-2752 Travis County, 3
Volume
304-2753 Travis County, 4
Volume
304-2754 Travis County, 5
Volume
304-2755 Trinity and Houston Counties
Volume
304-2756 Victoria County
Volume
304-2757 Walker County, 1
Volume
304-2758 Walker County, 2
Volume
304-2759 Washington County
Volume
304-2760 Williamson County, 1
Volume
304-2761 Williamson County, 2



 

Records of taxable property of railroads, 1873-1876, 1883-1890, 1892-1919,
3.4 cubic ft. (23 volumes)

These records document the value of various kinds of taxable property owned by railroad companies in the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of three volumes reporting the value of various kinds of taxable property owned by railroad companies in Texas, 1873-1876, 1883-1890 and 1899; and 20 letterpress volumes, containing copies of certificates concerning the value of rolling stock of railroad companies in the state of Texas, 1892-1919.
Historical Sketch
In an act approved April 21, 1876, the 15th Texas Legislature (Regular Session) required every railroad corporation operating in Texas to report two types of taxable property. Each of these sworn statements was originally to be delivered to the tax assessor of each county and incorporated town or city through which their road ran. One statement would include real estate in that county; the other statement would include rolling stock.
Railroad real estate was defined as: (a) acres of land and town lots, plus their valuation, minus any portion devoted to public use--redefined in 1885 as right-of-way and depot grounds; (b) the length of, and value of, the superstructure (ties, rails spikes, frogs and switches); and (c) the buildings, machinery and tools belonging to the company, with their value.
The full value of rolling stock was to be reported to each county or city assessor, who would then apportion that value on the basis of the percentage of the total state mileage for that railroad company which ran through the county or city. In an act approved February 18, 1885, the 19th Texas Legislature (Regular Session) changed the reporting procedure for this statement of rolling stock (but not for real estate). Hereafter the procedure was as follows:
  1. The railroad company would report the full value of rolling stock, plus the names of all the counties through which they ran, and the number of miles of road bed in each of these counties, to the tax assessor of the county in which its principal office was situated.
  2. These assessors would then submit the report to the board of equalization of that county.
  3. The boards of equalization would then certify the valuation to the Comptroller.
  4. The Comptroller would then apportion the amount of the valuation and certify the apportionment to the tax assessors of each of the affected counties.
  5. Finally, the tax assessors would enter the same on the tax rolls.
Organization
These records have been organized by State Archives staff into two subseries:
Reports of taxable property of railroads in Texas, 1873-1876, 1883-1890, 1899, 0.97 cubic ft. (3 volumes)
Certificates of rolling stock (Circular 30), 1892-1919, 2.43 cubic ft. (20 volumes)
Related Material
The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.
Texas State Archives
Railroad Commission of Texas, Annual reports of railroad companies, 1859-1978, 279 cubic ft.
Preferred Citation
(Identify the item and cite the subseries), Records of taxable property of railroads, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, June 1995
Reports of taxable property of railroads in Texas, 1873-1876, 1883-1890, 1899,
0.97 cubic ft. (3 volumes)
These records document the value of various kinds of taxable property owned by railroad companies in the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of three volumes reporting the value of various kinds of taxable property owned by railroad companies in Texas, 1873-1876, 1883-1890 and 1899.
One volume contains lists of railroad property rendered for assessment of taxes between 1873 and 1876, including the following information for each railroad company and for each year: land (abstract number, name of original grantee, number of acres, value, and county); town lots (number of block, number of lot, value, and city or town); the number of miles, value per mile, and total value of road completed including switches, sidings, turntables, etc.; likewise with miles of road graded; the number and value of depot houses, section houses, and roundhouses, machine shops and all other buildings; the number and value of machinery, tools and material on hand; (in some cases) the number, article, and value of office and depot outfits (e.g., furniture); the number and value of locomotives, engines other than locomotives, and cars and rolling stock of every description; the grand total value; the rate and amount of state tax and of county tax; and remarks. Arrangement of this volume is by railroad company (although not alphabetical), and therein by county where the property was located.
Another volume contains tax returns of railway companies in Texas, giving aggregated and detailed reports of rolling stock returned for taxation, 1883-1890. The information provided in these inventories or statements of valuation varies considerably in format and detail. For example, one report might include number and value of locomotives, passenger cars, and freight cars (box, flat, and stock); and for each of the counties traversed, the miles of roadbed (main track and side tracks), and number of acres in the right-of-way of 100 ft.. Another report might list number and value of locomotives, first class coaches, second class coaches, special coaches, pay cars, mail cars, baggage cars, box cars, flat cars, coal cars, stock cars, boarding cars, derrick cars, and cabooses, in addition to the number of miles of track per county.
A third volume contains a much simpler assessment of railroads for the year 1899, including the following information for each railroad company: county, number of miles, value, and value of rolling stock. There is an alphabetical index of companies in front.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is by railroad company (alphabetically in the second of the three volumes, and chronologically therein).
Preferred Citation
(Identify the item), Reports of taxable property of railroads in Texas, Records of taxable property of railroads, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
304-2932 Lists of property owned by railroad companies, 1873-1876
Volume
304-2665 Apportionment of rolling stock, 1883-1890
Volume
304-2666 Assessment of rolling stock, 1899
Certificates of rolling stock (Circular 30), 1892-1919,
2.43 cubic ft. (20 volumes)
These records document the reporting of various kinds of taxable property owned by railroad companies in the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 20 letterpress volumes, containing copies of certificates concerning the rolling stock of railroad companies in the state of Texas, 1892-1919. At first (1892-1894), these forms were designated as Circular Number 30. Each certificate, signed by the Comptroller, is addressed to a county tax assessor, and gives the following information: date of certificate, name of county, name of railroad company, year (beginning January 1) for which the company made rendition of the total value of rolling stock owned by the company, total number of miles of roadbed of the company in the state of Texas, total number of miles of roadbed running through that county, total value of rolling stock of the company in Texas, and the apportionment of value of rolling stock to be assessed in that county. Each of the letterpress volumes contains an alphabetical index by county and also by railroad company. There are two small gaps: from August 16, 1901 to June 18, 1902; and from August 12, 1910 to June 21, 1911.
Arrangement
These volumes have been arranged by State Archives staff chronologically. Within each volume arrangement by the creator is also chronological by date of certification.
Preferred Citation
(Identify the item), Certificates of rolling stock (Circular 30), Records of taxable property of railroads, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Certificates of rolling stock
Volume
304-1598 June 20, 1982-July 19, 1894
Volume
304-1599 July 16, 1894-July 10, 1895
Volume
304-1600 July 10, 1895-July 16, 1897
Volume
304-1601 July 16, 1897-July 15, 1901
Volume
304-1602 April 17, 1900-August 15, 1901
Volume
304-1603 June 19, 1902-July 8, 1903
Volume
304-1604 July 8, 1903-June 20, 1905
Volume
304-1605 June 20, 1905-May 10, 1907
Volume
304-1606 May 10, 1907-June 25, 1908
Volume
304-1607 June 26, 1908-July 9, 1909
Volume
304-1608 July 9, 1909-August 11, 1910
Volume
304-1609 June 22-September 16, 1911
Volume
304-1610 July 25-August 23, 1913
Volume
304-1611 June 6-September 9, 1914
Volume
304-1612 July 2-August 16, 1915
Volume
304-1613 May 15-September 12, 1916
Volume
304-1614 June 19-August 9, 1917
Volume
304-1615 June 8-August 26, 1918
Volume
304-1616 May 6-July 24, 1919
Volume
304-1617 June 24-September 5, 1919



 

Records of land titles, 1841-1856, 1871-1899,
24.37 cubic ft. (63 volumes)

These records document land titles in the State of Texas, as accounted for by the Comptroller of Public Accounts. This series consists of 62 volumes compiled for or by the Texas Comptroller's office to document land titles, including the following: seven manuscript volumes of Abstracts of land claims (1841-1856); 37 manuscript volumes of Abstracts of Texas land titles (for 1824-1899, but compiled 1877-1899); and 19 General land registers (1871-1876 and 1880-1884).
Historical Sketch
Problems associated with the assessment and collection of property taxes during the early decades of Texas statehood meant that the Texas Comptroller was especially concerned with accurate documentation of land claims and titles, which required working closely with the Commissioner of the General Land Office. In his biennial report of 1847-1849, the Comptroller recommended that an abstract of land claims should be compiled from the archives of the General Land Office and deposited with the Comptroller, to remain a permanent record for the purpose of assessment of property. In his 1855-1857 report, the Comptroller stated that the abstract of land claims furnished from the General Land Office was the only basis upon which comparison with tax assessment rolls could be determined. Furthermore, he reported that the work of comparison was progressing as rapidly and completely as possible, but that two extra clerks were needed. In his 1873-1874 report, the Comptroller recommended continuation of the process of compiling a general land register, begun under his predecessor, to facilitate the timely determination of taxes owed.
Organization
These records have been organized by State Archives staff into three subseries:
Abstracts of land claims, 1841-1856, 3.72 cubic ft. (7 volumes)
Abstracts of Texas land titles (for the years 1824-1899), about 1877-1899, 9.06 cubic ft. (37 volumes)
General land registers, 1871-1876, 1880-1884, 11.59 cubic ft. (19 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of land titles, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: 1964/223, 1973/034 and unknown others
An abstract of land claims for Nacogdoches District (1 volume), and six land assessment registers (1871-1875) were transferred to the Texas State Archives by the Comptroller's office on July 2, 1965. Five of the abstracts of land claims (1841-1856), and all but one of the general land registers (1871-1884) were transferred to the Texas State Archives by the Comptroller's office on November 6, 1972. Dates of the other accessions are uncertain.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, July 1994, April 1995
Abstracts of land claims, 1841-1856,
3.72 cubic ft. (7 volumes)
These records document land titles in the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of seven volumes of abstracts of Texas land claims, 1841-1856. Three of the volumes, designated "Abstracts of Land Claims, Comptroller's office," cover the period 1841-1853 (possibly beginning earlier, since the date is not given for many of the claims); these are supplemented by four additional volumes of Abstracts, which cover 1854-1856. The information provided in these abstracts includes: year, names of grantees, amount of land (leagues, labors, square yards, acres), file (number), class (1st, 2nd, 3rd, B (= Bounty), D (= Donation)), county, number of survey, section, and locality (e.g., "east bank of the Nueces," or "on Grape Creek," or "7 miles NW from Huntsville," etc.).
Arrangement
These volumes have been arranged by State Archives staff in two chronological runs, 1841-1853 and 1854-1856. The second run supplements the first, and does not repeat it. Arrangement by the creator within each of the chronological periods is alphabetical by land district, and therein roughly alphabetical by last name of the grantee.
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
Abstract of Land Claims, 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. (11 volumes, covering the years 1850, 1851, 1852, 1853, 1854 (2 volumes), 1857 (2 volumes), and 1858 (3 volumes). These bound volumes are cataloged as 336.13/T31/185_, but actually contain handwritten annotations, which could classify them as unique sources. Information includes: (a) printed information: grantees, acres, class, county, survey, section, locality; and (b) handwritten information: notations apparently referring to the tax assessment rolls (e.g., "63.Bex.320," or "262.Hou.471," or "692.Nac.640," or "484.C.Off.642," etc.). Arrangement is alphabetical by district.)
Preferred Citation
(Identify the item), Abstracts of land claims, Records of land titles, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Abstract of land claims, 1841-1853
Volume
304-2197 Austin thru Gonzales Districts, and Washington District
Volume
304-2198 Harrison thru Montgomery Districts
Volume
304-2199 Nacogdoches thru Victoria Districts
Abstract of land claims, 1854-1856
Volume
304-2200 Austin thru Bexar District
Volume
304-2201 Bexar thru Jefferson District
Volume
304-2202 Lamar thru Refugio District
Volume
304-2203 Robertson thru Washington Districts, and Fannin and Milam Districts (supplement)
Abstracts of Texas land titles (for the years 1824-1899), about 1877-1899,
9.06 cubic ft. (37 volumes)
These records document land titles in the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 37 volumes titled "Abstract of Texas Land Titles," which cover 1824-1899, bulk 1824-1881, but which began to be compiled in the late 1870s, making the dates the records were created about 1877-1899. The information provided in these abstracts includes: abstract number, original grantee, number of certificate, patentee, quantity (number of leagues/labors/acres), class, date of patent, patent number and volume (or page and folio), remarks, and old abstract number.
Arrangement
These records are arranged by the archivist in five major chronological runs, 1824-1877, 1877-1878 (Supplement), 1878-1879 (Volume III), 1880 (Volume IV), and 1881 (Volume V), with two partial volumes covering a broken period beginning 1883 and ending 1899. Within each chronological period, arrangement by the creator is roughly alphabetical by county, and therein numerical by abstract number.
Preferred Citation
(Identify the item), Abstracts of Texas land titles (for the years 1824-1899), Records of land titles, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Abstract of Texas land titles, 1824-1877
Volume
304-2787 A-B (Anderson thru Bee Counties)
Volume
304-2788 B (Bell thru Burnet Counties)
Volume
304-2789 C (Caldwell thru Clay, Coleman, Crockett, and Crosby Counties)
Volume
304-2790 C (Collin thru Cottle Counties)
Volume
304-2791 D (Dallam thru Duval Counties)
Volume
304-2792 E-F (Eastland thru Frio Counties)
Volume
304-2793 G (Galveston thru Guadalupe Counties)
Volume
304-2794 H (Hall thru Hemphill Counties)
Volume
304-2795 H (Henderson thru Hutchinson Counties)
Volume
304-2796 J-K (Jack thru Knox Counties)
Volume
304-2797 L (Lamar thru Llano Counties)
Volume
304-2798 M (Madison thru Medina Counties)
Volume
304-2799 M-N (Menard thru Nueces Counties)
Volume
304-2800 O-P (Ochiltree thru Presidio Counties)
Volume
304-2801 R (Rains thru Rusk Counties)
Volume
304-2802 S (Sabine thru Swisher Counties)
Volume
304-2803 T (Tarrant thru Titus, Travis thru Tyler Counties)
Volume
304-2804 T-V (Tom Green, Upshur thru Victoria Counties)
Volume
304-2805 W-Z (Walker thru Zavala Counties)
Abstract of Texas land titles, Supplement, 1848-1878, bulk 1877-1878
Volume
304-2806 A-C (Anderson thru Crosby Counties)
Volume
304-2807 D-H (Dallas thru Hutchinson Counties)
Volume
304-2808 J-O (Jack thru Orange Counties)
Volume
304-2809 P-Z (Palo Alto thru Zavala Counties)
Abstracts of Texas land titles, 1870-1876
Volume
304-2956 Abstracts of land titles, 1870-1876
(rough draft?)
Abstract of Texas land titles, Volume III, 1824-1879, bulk 1878-1879
Volume
304-2810 A-D (Anderson thru Duval Counties)
Volume
304-2811 E-H (Eastland thru Hutchinson Counties)
Volume
304-2812 J-O (Jack thru Orange Counties)
Volume
304-2813 P-Z (Parker thru Zavala Counties)
Abstract of Texas land titles, Volume IV, 1880
Volume
304-2814 Anderson thru El Paso Counties
Volume
304-2815 Encinal thru Mitchell Counties
Volume
304-2816 Montague thru Zavala Counties
Abstract of Texas land titles, Volume V, 1881
Volume
304-2817 Anderson thru Crockett Counties
Volume
304-2818 Dawson thru Kerr Counties
Volume
304-2819 Kimble thru Polk Counties
Volume
304-2820 Potter thru Zavala Counties
Abstract of Texas land titles, 1883, 1888, 1890, 1898-1899
Volume
304-2934 Brewster thru Stonewall Counties, 1883, 1898-1899
Volume
304-2935 Anderson thru Stephens Counties, 1888, 1890
General land registers, 1871-1876, 1880-1884,
11.59 cubic ft. (19 volumes)
These records document land titles in the State of Texas, as accounted for by the Comptroller of Public Accounts. This subseries consists of 19 volumes titled "General Land Register, Comptroller's Office," which cover 1871-1875 (plus 1876 for Dallas County) and 1880-1884. With a few exceptions, those counties covered by one chronological span are completely different from those counties covered by the other chronological span. A total of 117 counties are included, out of approximately 225 Texas counties (mid-1880s).
The information provided in these registers includes: abstract number, acres in survey, and original grantee, and then (for each of the five years covered by that register) by whom rendered, where rendered (i.e., county, for 1871-1875), acres rendered, and acres unrendered. For 1880-1884, the column "where rendered" is changed to "receipt number;" otherwise, the information is the same. The Dallas County register covers 1871-1876, and is in a different format, but otherwise provides the same information as the others.
Arrangement
These volumes have been arranged by State Archives staff in two chronological runs, 1871-1876 and 1880-1884. Within each chronological period, arrangement by the creator is roughly alphabetical by county, and therein numerical by abstract number. Except for Dallas, each county's register begins with Abstract Number 1, and is often continued elsewhere (for 1880-1884, in two Supplements, Books 4 and 5).
Preferred Citation
(Identify the item), General land registers, Records of land titles, Texas Comptroller's Office ad valorem tax volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
General land registers, 1871-1876, bulk 1871-1875
Volume
304-2205 B thru C (Vol. 1) (Buchanan, Burleson, Burnet, Caldwell, Calhoun, Callahan, Cameron, Cass, Chambers, Cherokee)
Volume
304-2206 C (Vol. 2) (Clay, Coleman, Collin, Colorado, Comal, Comanche, Concho, Cooke (to #506))
Volume
304-2207 C thru E (Cooke (#507 on), Coryell, Dallas (#1-1782), Dawson, Denton, Dewitt, Dimmit, Duval, Ellis, Eastland)
Volume
304-2204 Dallas County (Abstracts #612 thru 1616)
Volume
304-2208 G thru H (Gillespie, Goliad, Gonzales, Grayson, Grimes, Guadalupe, Hamilton, Hardin, Harris, Harrison, Haskell, Hays)
Volume
304-2209 H thru K (Hopkins, Houston, Hunt, Jack, Jackson, Jasper, Jefferson, Johnson, Jones, Karnes, Kaufman)
Volume
304-2210 K thru L (Kerr, Kimble, Kinney, Knox, Lamar, Lampasas, LaSalle, Lavaca, Leon, Liberty, Limestone, Live Oak, Llano)
Volume
304-2211 C thru N (Cameron, Hardeman, Kendall, Marion, Montague, Montgomery, Nacogdoches, Navarro, Newton, and Nueces)
Volume
304-2212 N thru R (Nueces, Orange, Palo Pinto, Panola, Parker, Polk, Presidio, and Rains)
Volume
304-2213 R thru S (Red River, Refugio, Robertson, Runnels, Rusk, Sabine, San Augustine, San Patricio, Shackleford, and Starr)
Volume
304-2214 S thru T (Starr, San Saba, Shelby, Smith, Tarrant, Taylor, and Throckmorton)
Volume
304-2215 T thru U (Titus, Travis, Trinity, Tyler, Upshur, and Uvalde)
Volume
304-2216 V thru W (Van Zandt, Victoria, Walker, Washington, Webb, Wharton, Wichita, Wilbarger, and Williamson)
Volume
304-2217 W thru Z (Wilson, Wise, Wood, Young, Zapata, Zavala, and Encinal)
General land registers, 1880-1884
Volume
304-2218 Book 1: Andrews thru Donley Counties (Andrews, Archer, Armstrong, Bailey (at end), Borden, Briscoe, Carson, Castro, Childress, Cochran (at end), Collingsworth, Cottle, Crockett, Crosby, Dallam, Dawson, Deaf Smith, Dickens, Dimmit, and Donley)
Volume
304-2219 Book 2: Edwards thru King Counties (Edwards, Encinal, Fisher, Floyd, Garza, Gray, Greer (at end), Hale, Hall, Hansford, Hardeman, Hartley, Haskell, Hemphill, Hockley, Howard, Hutchinson, Jones, Kent, and King)
Volume
304-2220 Book 3: Knox thru Terry Counties (Knox, Lamb, La Salle, Lipscomb, Lubbock, Lynn, Martin, Mitchell, Moore, Motley, Nolan, Ochiltree, Oldham, Palmer, Potter, Randall, Roberts, Scurry, Sherman, Stonewall, Swisher, and Terry)
Volume
304-2221 Book 4: Wichita thru Zavala Counties (Wichita, Wilbarger, Yoakum, and Zavala Counties); plus Supplement to Books 1, 2, 3, and 5
Volume
304-2222 Book 5: Supplement to Books 1, 2, 3, and 4



 

Records of the Examining Department, 1881-1915, 1918-1920,
10.5 cubic ft. (102 volumes)

These records document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas. This series consists of 102 volumes that comprise records of the Examining department of the Texas Comptroller's office, dating 1881-1915 and 1918-1920, including the following: nine registers of applications for information on tax payments, 1881-1911; 88 letterpress volumes of descriptions of lands and statements of condition as to taxes (Form 2), 1881-1915; and five letterpress volumes of certified statements of the assessments for taxation of specific surveys of land, 1893-1912 and 1918-1920.
Historical Sketch
The Examining Department, headed by the examining clerk and his assistants, was created to handle the task of examining the records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas.
Organization
These records have been organized by State Archives staff into three subseries:
Examining Clerk registers of applications for information on tax payments, 1881-1911, 0.9 cubic ft. (9 volumes)
Description of lands and statement of condition as to taxes (Form 2), 1881-1915, 9.07 cubic ft. (88 volumes)
Examining Department certificates, 1893-1912, 1918-1920, 0.53 cubic ft. (5 volumes)
Preferred Citation
(Identify the item and cite the subseries), Records of the Examining Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and bindings are either broken already or ready to break. Therefore they may not be photocopied, and must be treated with great care.
Processed by
Tony Black, May 1995, July 1995
Examining Clerk registers of applications for information on tax payments, 1881-1911,
0.9 cubic ft. (9 volumes)
These records document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas. This subseries consists of nine volumes maintained by the Examining Clerk of the Texas Comptroller's office between 1881 and 1911, as registers of "applications" for information on taxes. The job of the Examining Clerk and his assistants was to examine (for a fee) the records of the Comptroller's office, in order to answer requests for information received from persons and companies, both in Texas and out of state, for a variety of data concerning the payment and nonpayment of ad valorem taxes.
Examples of typical requests would be for the following:
  • What property had been rendered by a specific person in a certain county for particular years?
  • Whether or not a specific person had paid taxes for particular years on certain property which had been sold for taxes?
  • What years a specific person paid taxes on certain property, and what years are unpaid?
  • Whether there is delinquent tax for certain property for particular years?
  • How much it would cost to redeem certain land sold to the state for taxes?
  • Whether there is any record of ownership of lands for particular years, or for transfer of that ownership? etc.
In the 30 years covered by these registers, there were over 43,000 "applications" for such information. In January 1896, the numbering sequence began over again with #1. Beginning September 1, 1905, the numbering of applications started over again with the beginning of each fiscal year.
Information provided in these registers includes the following: name or initials of clerk making the examination, statement number, name of applicant, address of applicant (city and state), date of application, date received by examining clerk, date of statement, amount of office fee, date of payment of office fee (beginning 1888), mailing clerk's number (also beginning 1888), and remarks. The remarks column concerned the disposition of the request (e.g.: "filed," or handed to Sadler, or out of order, by instruction of Comptroller, or transferred to tax clerk, or returned to chief clerk, no identification, or addition to #147, or verbal, etc.)
Arrangement
These volumes have been arranged by State Archives staff chronologically. The first two volumes cover the same period of time (1881-1885): the arrangement by the creator of the first volume is roughly alphabetical by the first letter of the last name of the applicant, and therein chronological (which is also numerical); arrangement by the creator of the second volume (and also of the remaining seven registers) is chronological by date received, which is also numerical by statement number.
Preferred Citation
(Identify the item), Examining Clerk registers of applications for information on tax payments, Records of the Examining Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Examining Clerk registers of applications for information on tax payments
Volume
304-2422 April 7, 1881-January 26, 1885
(alphabetical)
Volume
304-2423 (#1-4465), April 7, 1881-January 26, 1885
(chronological)
Volume
304-2424 (#4466-8305), January 26, 1885-April 12, 1888
Volume
304-2425 (#8306-15764), April 13, 1888-October 11, 1893
Volume
304-2426 (#15765-19822, #1-3056), October 12, 1893-June 2, 1897
Volume
304-2427 (#3057-7157), June 2, 1897-September 18, 1899
Volume
304-2428 (#7158-11558), September 19, 1899-September 30, 1903
Volume
304-2429 (#11559-17448, #1-1321, #1-953), October 1, 1903-June 6, 1907
Volume
304-2430 (#954-1188, #1-900, #1-938, #1-830, #1-664), June 6, 1907-August 28, 1911
Description of lands and statement of condition as to taxes (Form 2), 1881-1915,
9.07 cubic ft. (88 volumes)
These records document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas. This subseries consists of 88 letterpress volumes containing copies of descriptions of lands and statements of the condition of those lands as to taxes (designated Form Number 2 beginning with volume 12 in late 1884). These statements were furnished on request by the Examining Department of the Texas Comptroller's office, 1881-1915. The information provided on these forms includes the following: the name and address of the requester, date of the statement and date of the request; a description of the lands (abstract number, certificate number, survey number, name of original grantee, name of patentee, number of acres in the grant, date of the patent, patent number and volume, and county where situated); a statement of the condition as to taxes (for what year rendered or assessed, owner, by whom rendered or assessed, where rendered or assessed, number of acres rendered or assessed, number of acres sold, to whom sold, date of sale, amount of state taxes, amount of county taxes, and amount of costs); and the amount of the office fee. These are attested by the examining clerk, and signed by the Comptroller. Each of these volumes is indexed by the name of the person requesting the statement.
Arrangement
These volumes have been arranged by State Archives staff numerically by volume number, which is also chronologically. Within each volume arrangement by the creator is also chronological.
Preferred Citation
(Identify the item), Description of lands and statement of condition as to taxes (Form 2), Records of the Examining Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Description of lands and statement of condition as to taxes (Form 2)
Volume
304-1928 (1) March 4-November 14, 1881
Volume
304-1929 (2) November 18, 1881-August 11, 1882
Volume
304-1930 (3) August 14, 1882-May 18, 1883
Volume
304-1931 (4) February 28-June 1, 1883
Volume
304-1932 (5) June 4-July 31, 1883
Volume
304-1933 (6) July 31-November 10, 1883
Volume
304-1934 (7) November 12, 1883-March 6, 1884
Volume
304-1935 (8) March 6-April 22, 1884
Volume
304-1936 (9) April 22-May 17, 1884
Volume
304-1937 (10) May 17-July 23, 1884
Volume
304-1938 (11) July 23-October 22, 1884
Volume
304-1939 (12) October 22, 1884-February 11, 1885
Volume
304-1940 (13) February 12-April 30, 1885
Volume
304-1941 (14) May 1-July 27, 1885
Volume
304-1942 (15) July 28-December 22, 1885
Volume
304-1943 (16) December 21, 1885-February 17, 1886
Volume
304-1944 (17) February 17-April 14, 1886
Volume
304-2015 (1) (Supplement) February 6, 1886-February 9, 1891
Volume
304-1945 (18) April 15-September 28, 1886
Volume
304-1946 (19) September 18, 1886-January 20, 1887
Volume
304-1947 (20) January 25-April 7, 1887
Volume
304-1948 (21) April 7-July 30, 1887
Volume
304-1949 (22) July 20-December 14, 1887
Volume
304-1950 (23) December 15, 1887-April 5, 1888
Volume
304-1951 (24) March 27-September 7, 1888
Volume
304-1952 (25) September 5, 1888-January 25, 1889
Volume
304-1953 (26) January 25-July 1, 1889
Volume
304-1954 (27) June 29-December 9, 1889
Volume
304-1955 (28) December 10, 1889-March 27, 1890
Volume
304-1956 (29) March 27-September 18, 1890
Volume
304-1957 (30) September 18, 1890-February 7, 1891
Volume
304-1958 (31) January 13-May 15, 1891
Volume
304-1959 (32) May 15-August 24, 1891
Volume
304-1960 (33) August 24-December 5, 1891
Volume
304-1961 (34) December 5, 1891-March 2, 1892
Volume
304-1962 (35) March 2-June 7, 1892
Volume
304-1963 (36) June 7-September 21, 1892
Volume
304-1964 (37) September 22, 1892-January 27, 1893
Volume
304-1965 (38) January 26-May 3, 1893
Volume
304-1966 (39) May 4-August 11, 1893
Volume
304-1967 (40) August 12-December 13, 1893
Volume
304-1968 (41) December 15, 1893-March 7, 1894
Volume
304-1969 (42) March 7-May 28, 1894
Volume
304-1970 (43) May 28-October 20, 1894
Volume
304-1971 (44) October 20, 1894-February 2, 1895
Volume
304-1972 (45) February 2-April 13, 1895
Volume
304-1973 (46) April 15-June 3, 1895
Volume
304-1974 (47) June 1-July 16, 1895
Volume
304-1975 (48) July 13-September 9, 1895
Volume
304-1976 (49) September 9-November 22, 1895
Volume
304-1977 (50) November 22, 1895-January 28, 1896
Volume
304-1978 (51) January 29-March 11, 1896
Volume
304-1979 (52) March 11-May 11, 1896
Volume
304-1980 (53) May 11-August 6, 1896
Volume
304-1981 (54) August 5-November 6, 1896
Volume
304-1982 (55) November 2, 1896-January 8, 1897
Volume
304-1983 (56) January 8-March 4, 1897
Volume
304-1984 (57) March 5-May 4, 1897
Volume
304-1985 (58) May 4-July 3, 1897
Volume
304-1986 (59) July 6-September 11, 1897
Volume
304-1987 (60) September 13-November 24, 1897
Volume
304-1988 (61) November 26, 1897-March 1, 1898
Volume
304-1989 (62) February-May 5, 1898
Volume
304-1990 (63) May 6-September 19, 1898
Volume
304-1991 (64) September 20, 1898-January 8, 1899
Volume
304-1992 (65) January 9-April 26, 1899
Volume
304-1993 (66) April 27-August 28, 1899
Volume
304-1994 (67) August 28-December 30, 1899
Volume
304-1995 (68) January 2-April 14, 1900
Volume
304-1996 (69) April 2-August 16, 1900
Volume
304-1997 (70) August 17, 1900-February 25, 1901
Volume
304-1998 (71) February 25-May 20, 1901
Volume
304-1999 (72) May 21-September 20, 1901
Volume
304-2000 (73) September 21, 1901-April 4, 1902
Volume
304-2001 (74) April 4-December 12, 1902
Volume
304-2002 (75) October 9, 1902-June 1, 1903
Volume
304-2003 (76) June 1, 1903-January 9, 1904
Volume
304-2004 (77) January 11-September 2, 1904
Volume
304-2005 (78) September 2, 1904-March 9, 1905
Volume
304-2006 (79/81) March 10-August 23, 1905
Volume
304-2007 (80/82) August 24-December 29, 1905
Volume
304-2008 (81/83) January 4-September 4, 1906
Volume
304-2009 (82/84) September 7, 1906-April 25, 1907
Volume
304-2010 (85) April 26, 1907-April 14, 1908
Volume
304-2011 (86) April 14, 1908-May 5, 1909
Volume
304-2012 (88) May 5, 1909-May 6, 1910
Volume
304-2013 (89) May 6, 1910-December 3, 1912
Volume
304-2014 (92) February 2, 1914-November 29, 1915
Volume
304-2015 (1) (Supplement) February 6, 1886-February 9, 1891
Examining Department certificates, 1893-1912, 1918-1920,
0.53 cubic ft. (5 volumes)
These records document the examining of records of the Texas Comptroller's office to answer requests from the general public for information concerning the tax status of property in the State of Texas. This subseries consists of five letterpress volumes containing certified statements, mostly of the assessments for taxation of specific surveys of land, requested by individuals, researched by the Examining Department and signed by the Comptroller, 1893-1912 and 1918-1920. Each certificate of assessment contains the following information: the specific survey of land, county where the land is situated, year, to whom assessed, number of acres, county where assessed, date of certification, name and address of person or company requesting the certificate, and amount of office fee. Each of these volumes contains an index by the name of the requesting party. Occasionally other forms are included, particularly Form Number 2.
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), Examining Department certificates, Records of the Examining Department, Texas Comptroller's Office general revenue volumes. Archives and Information Services Division, Texas State Library and Archives Commission.
Examining Department certificates
Volume
304-1923 December 12, 1893-November 2, 1910
Volume
304-1924 August 22, 1905-April 8, 1907
Volume
304-1925 April 11, 1907-October 20, 1908
Volume
304-1926 January 19, 1911-August 20, 1912
Volume
304-1927 August 26, 1918-June 25, 1920