These records document the amounts of taxes on the assessment rolls of each county which were charged to the county tax collectors on the books of the Texas Comptroller's office. This series consists of 13 letterpress volumes, dating 1863-1866, 1891-1912 and 1916-1920. These records are described here because they document poll taxes as well as ad valorem (property) taxes.

The first letterpress volume consists of copies of statements from the Comptroller to county assessors and collectors, July 1, 1863-December 21, 1866, stating that your Assessment Roll for the year 186_ has been examined and closed as follows.... Each statement includes the assessed values for each category reported, e.g.: state tax on property in the county, 1863, @ 25 cents per $100; or poll tax for 1863; or state tax supplement in the county, 1862, @ 25 cents per $100; or land out of the county; or county tax on land out of the county.

Each statement then ends with the notation that the total amount has been charged to you on the books of this office. There is an alphabetical index by county.

The remaining 12 letterpress volumes contain copies of forms (designated Form Number 78) which document the amounts of state taxes on the rolls of each county which were charged to the county tax collectors on the books of the Comptroller's office, 1891-1912 and 1916-1920. (This Form 78 should not be confused with the Form 78 used for Notices of Non-Receipt of Monthly Statement of Texas, 1888-1895.) Each form contains the following information: date, name of tax collector, county, town, and year of tax rolls, plus the amounts of state tax, state school tax (1891-1912 only), state poll tax, and total state taxes for each type of tax roll: Form B--resident roll; Form C--non-resident roll; Form D--unrendered roll; Form E--railroads, telegraphs, etc.; supplemental rolls for back years; and (beginning in 1906) Form G--national banks. Each form contained the following instructions: If the above amounts do not agree with the Rolls in your hands for collection please notify this office at once in order that any errors may be promptly corrected.

These records document the receipt by the Texas Comptroller's Office of revenues from county sheriffs and tax collectors. This series consists of 52 letterpress volumes, containing copies of forms which document the Texas Comptroller's receipt of revenues from county sheriffs and tax collectors, 1874-1912 and 1917-1918. These receipt books provide the following information: date of receipt, name of sheriff (mid 1870s) or tax collector, name of county, and an itemized list of receipts organized by type, including dollar amounts, and numbers where appropriate. The earliest receipt books (for the 1870s) list Comptroller drafts, post office orders, and other receipts (attached witness fees, receipts for occupation taxes, tax rolls, railroad tax rolls, insolvent lists, fee bills, school certificates, etc.) Beginning in 1881, these receipts were on printed forms (designated Form Number 8 from 1885 on) which gave the following: checks (by whom drawn, on whom drawn, residence of drawee, original number, office number, and amount); post office orders, until 1884 (post office number, comptroller number, and amount); and other remittances (descriptions, office number, and amount). A statement indicated that checks, post office orders, school drafts, and Comptroller's drafts, etc., when collected, are placed to the credit of Collector on the accounts designated in letter of remittance. Beginning in 1892, it was noted that receipts for partial payments on Comptroller's Drafts and Coupons are only credited on your 'collection account' and no credit is given on 'General Account' until the drafts and coupons, showing payment in full, are returned by you. These forms are sometimes mixed with letters of transmittal for drafts for assessing taxes, or for taking the scholastic census, or for taking statistics; also mixed in are copies of Form 76 (transmittal letters for Treasury warrants covering claims). The later volumes are often marked on the outside Receiving Clerk, or Assistant Bookkeeper. There are four gaps in the receipt books, each ranging from two to fifteen months, plus a major gap of nearly six years, between January 1912 and October 1917. Until 1895, each volume contains an alphabetical index by names of collectors.

These records document some annual statements made by county tax collectors to the Texas Comptroller's Office. This series consists of four letterpress volumes, containing copies of the completed forms by which county tax collectors made annual statements of their accounts with the Texas Comptroller, 1880-1887. These forms (eventually designated Form Number 39) were called either statements of collectors' accounts, or tax collectors' annual settlements.

On the debit side of each account are the following amounts: assessment rolls (state ad valorem tax, school ad valorem tax, and revenue and school poll tax); occupation tax receipts received; amount received in redemption of property; and collections on insolvent lists.

On the credit side of each account are the following amounts: amount of insolvent lists (state, school, poll); amount of sales to state--prior years and current year (state, school); erroneous assessments and amounts refunded (state, school); occupation tax receipts returned; commissions paid assessor; fees for advertising lands sold to state; exchange paid on remittances; commissions for collecting; collections by Comptroller from non-residents; and remittances to Comptroller, viz....

Following this last item in the credit column is a chronological list of credits, with date, entity involved (e.g., a specific bank, state treasurer, comptroller, ex-collector, county attorney, municipality, etc.), voucher number (?), and amount. This detailed listing of remittances is the only thing not duplicated in the Comptroller's published annual reports beginning in 1887.

Each of the volumes contains an alphabetical index to the counties.

These records document some quarterly returns to the Texas Comptroller's Office of taxes collected in each Texas county. This series consists of two volumes of quarterly returns of taxes collected, 1877-1881. Information given for each county includes the name of the collector, his office or title (either Sheriff or Collector), a list of the accounts collected (occupation tax, ad valorem tax, poll tax, and railroad subsidy tax -- each for a specific year ranging from 1873 thru 1881), and the amounts collected for each account during each quarter.

These records document problems discovered by the Texas Comptroller's Office with county tax collectors' monthly statements. This series consists of eight letterpress volumes, containing copies of forms (designated Forms Number 78, 78A, or 78B) which were used by the Texas Comptroller's office to notify the county tax collectors of some sort of problem with their statements of state taxes collected during a given month. Dates covered are 1888-1895 and 1904-1909. (This Form 78 should not be confused with the Form 78 used for Notices of state taxes charged to county tax collectors, 1891-1912, 1916-1920.)

The most common problem was non-receipt of the monthly statement, for which the Comptroller used Form Number 78 (1888-1893), or the unnumbered form which superseded it (1904-1909). Giving the date, name of tax collector, county, and town, the earlier form letters stated the following: These statements must be filed in this Department before the 10th day of the month immediately succeeding that during which the collections were made. If no collections have been made, you will so report to this Department. Beginning in the 1891, the following warning was added to the form: The Act approved March 30, 1887, requires Collectors at the close of each month to make these reports and to remit their collections to the State Treasury, imposing a heavy penalty for failure to do so. It also makes it the duty of the Comptroller to notify the District or County Attorney, and the sureties on the Collector's bond, of any failure to comply with the provisions of said Act. Beginning in 1904, the warning was expanded to include the following instructions: Article 105 of Penal Code provides a penalty of not less than $500 for such failure. Your Statement and Report should be forwarded together each month. Please make up and forward both at once. The credit side of your Statement must always be filled in showing disposition you have made of your collections. If you have not collected any taxes for the above month, mark across your Statement and Summary “No Collections,” and sign, swear to, have certified, and send in. Statement and Report must be made and forwarded every month whether collections are made or not. These letters often contain notes, such as 2nd Notice, etc.

One volume contains copies of Form Number 78A, used by the Comptroller to report a deficiency in the monthly statement, 1892-1895. It states: Your collection account shows you have reported as collected on your 189_ account, including occupation and all other State Taxes: after deducting your commissions for collecting the same the sum of $_____ against which you have remitted for your credit, including cash, Comptroller's drafts, coupons and receipts, $_____ leaving $_____ still due by you. If your books do not correspond with above, please advise us wherein you differ. All School Taxes, including one-fourth of Occupations, can be paid to County Treasurer on Coupon Number 1. When such payments are made, send a receipt of County Treasurer therefor with each monthly statement, in order that same may be credited to and balance your collection account each month, as the law requires. If you have made any such payments and failed to send receipt, please do so at once and remit balance due to State Treasurer.

Another volume contains copies of Form Number 78B, used to report errors in the monthly statement of taxes, 1892. The amount stated and the corrected amount are given for each of the items on the statement which are in error, including the following: occupation taxes, commissions at 5%, net amount due, state ad valorem taxes, state school taxes, poll taxes, collections on insolvents (state, school, and poll), redemptions (state, school, and cost), total ad valorem etc., commissions, net amount due, and total amount due.

Each 19th-century volume (1888-1895) contains an alphabetical index by tax collector.

These records document certain miscellaneous aspects of taxation. There are three volumes, dating 1883-1888, 1909-1910, and 1937-1939, including the following: Amount of tax receipts issued by Texas Comptroller, 1883-1888; Monthly statements of taxes collected, 1909-1910; and Tax account journal, 1937-1939. Descriptions of each follow.