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TABLE OF CONTENTS


Overview

Agency History

Scope and Contents of the Records

Organization of the Records

Restrictions

Index Terms

Related Material

Administrative Information

Description of Series

Notices of state taxes charged to county tax collectors (Form 78), 1863-1866, 1891-1912, 1916-1920,

Collectors receipt books (Form 8), 1874-1912, 1917-1918,

Statements of collectors' accounts (Form 39), 1880-1887,

Quarterly returns of tax collectors, 1877-1881,

Notices of problems with monthly statement of taxes (Forms 78, 78A, 78B), 1888-1895, 1904-1909,

Other tax records, 1883-1888, 1909-1910, 1937-1939

Texas State Library and Archives Commission

Texas Comptroller's Office:

An Inventory of Comptroller's Office Tax Collectors' Accounts at the Texas State Archives, 1863-1866, 1874-1912, 1916-1920, 1937-1939



Overview

Creator: Texas. Comptroller's Office.
Title: Comptroller's Office tax collectors' accounts
Dates: 1863-1866, 1874-1912, 1916-1920, 1937-1939
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 accounting by county tax collectors to the Comptroller's Office of a mixture of taxes (ad valorem taxes, poll taxes, occupation taxes, railroad subsidy taxes, etc.). (Those records documenting strictly ad valorem taxes, or strictly taxes other than ad valorem, are described in separate inventories.) Types of documents include fiscal and financial statements, quarterly returns of taxes collected, forms, receipt books, a journal, etc., dating 1863-1866, 1874-1912, 1916-1920, and 1937-1939.
Quantity: 8.09 cubic ft. (82 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.

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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 accounting by county tax collectors to the Comptroller's Office of a mixture of taxes (ad valorem taxes, poll taxes, occupation taxes, railroad subsidy taxes, etc.). Types of documents include fiscal and financial statements, quarterly returns of taxes collected, forms, receipt books, a journal, etc. They comprise 82 volumes, dating 1863-1866, 1874-1912, 1916-1920, and 1937-1939.

There are 13 letterpress volumes that document the amounts of taxes (poll taxes as well as ad valorem 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, dating 1863-1866, 1891-1912 and 1916-1920. There are 52 letterpress volumes that document the receipt by the Texas Comptroller's Office of revenues from county sheriffs and tax collectors, 1874-1912 and 1917-1918. There are four letterpress volumes that document some annual statements made by county tax collectors to the Texas Comptroller's Office, 1880-1887. There are two volumes of quarterly returns to the Texas Comptroller's Office that document taxes collected in each Texas county, 1877-1881. There are eight letterpress volumes that document problems discovered by the Texas Comptroller's Office with county tax collectors' monthly statements, dating 1888-1895 and 1904-1909. Finally, three volumes document certain miscellaneous aspects of taxation, dating 1883-1888, 1909-1910, and 1937-1939.

Those records documenting strictly ad valorem taxes, or strictly taxes other than ad valorem, are described in separate inventories.

This finding aid describes 6 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.

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Organization of the Records

These records have been organized by State Archives staff into 6 series.
Notices of state taxes charged to county tax collectors (Form 78), 1863-1866, 1891-1912, 1916-1920, 1.36 cubic ft. (13 volumes)
Collectors receipt books (form 8), 1874-1912, 1917-1918, 4.72 cubic ft. (52 volumes)
Statements of collectors' accounts (Form 39), 1880-1887, 0.32 cubic ft. (4 volumes)
Quarterly returns of tax collectors, 1877-1881, 0.29 cubic ft. (2 volumes)
Notices of problems with monthly statement of taxes (Forms 78, 78A, 78B), 1888-1895, 1904-1909, 0.85 cubic ft. (8 volumes)
Other tax records, 1883-1888, 1909-1910, 1937-1939, 0.55 cubic ft. (3 volumes)

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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.

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Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Business tax--Texas.
Ad valorem tax--Texas.
Poll tax--Texas.
Railroads--Taxation--Texas.
Revenue--Texas.
Tax administration and procedure--Texas.
Tax assessment--Texas.
Tax collection--Texas.
Document Types:
Correspondence--Texas--Tax administration and procedure--1888-1895, 1904-1909.
Correspondence--Texas--Tax assessment--1863-1866, 1891-1912, 1916-1920.
Financial statements--Texas--Tax collection--1880-1887, 1909-1910.
Forms (documents)--Texas--Tax administration and procedure--1888-1895, 1904-1909.
Journals--Texas--Taxation--1937-1939.
Letterpress copybooks--Texas--Tax administration and procedure--1888-1895, 1904-1909.
Letterpress copybooks--Texas--Tax assessment--1863-1866, 1891-1912, 1916-1920.
Letterpress copybooks--Texas--Tax collection--1874-1912, 1917-1918.
Receipts--Texas--Tax collection--1874-1912, 1917-1918.
Reports--Texas--Tax collection--1883-1888.
Tax returns--Texas--Tax collection--1877-1881.
Functions:
Administering property tax.
Administering revenue.
Administering tax collection.
Administering taxation.

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Related Material

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

Texas State Archives
None.
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.)

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Administrative Information

Preferred Citation

(Identify the item and cite the series), Texas Comptroller's Office tax collectors' accounts. 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.

Processing Information

Tony Black, January 1995, June 1995, July 1995

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Detailed Description of the Records

 

Notices of state taxes charged to county tax collectors (Form 78), 1863-1866, 1891-1912, 1916-1920,
1.36 cubic ft. (13 volumes)

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."
Arrangement
These volumes have been arranged by State Archives staff chronologically. Arrangement by the creator within each volume is also chronological.
Preferred Citation
(Identify the item), Notices of state taxes charged to county tax collectors (Form 78), Texas Comptroller's Office tax collectors' accounts. 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, July 1995
Statements of assessment rolls, 1863-1866
Volume
304-1881 July 1, 1863-December 21, 1866
Notices of state taxes charged to county tax collectors (Form 78), 1891-1912, 1916-1920
Volume
304-1882 September 24, 1891-January 6, 1893
Volume
304-1883 July 31, 1893-March 20, 1895
Volume
304-1884 August 16, 1895-October 15, 1897
Volume
304-1885 October 15, 1897-October 16, 1899
Volume
304-1886 October 17, 1899-September 2, 1902
Volume
304-1887 September 22, 1902-September 16, 1905
Volume
304-1888 September 19, 1905-December 16, 1907)
(Auditing Department)
Volume
304-1889 September 3, 1908-October 4, 1910
Volume
304-1890 October 6-December 6, 1910
Volume
304-1891 September 19, 1911-December 6, 1912
Volume
304-1892 November 29-December 20, 1916
Volume
304-1893 October 26, 1917-November 30, 1920

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Collectors receipt books (Form 8), 1874-1912, 1917-1918,
4.72 cubic ft. (52 volumes)

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.
Arrangement
These records are arranged by the archivist roughly chronologically. The creator arranged each volume chronologically, with some overlap from volume to volume.
Preferred Citation
(Identify the item), Collectors receipt books (Form 8), Texas Comptroller's Office tax collectors' accounts. 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, July 1995
Collectors receipt books
Volume
304-1830 September 2, 1874-April 24, 1875
Volume
304-1831 April 29, 1875-November 22, 1876
Volume
304-1832 November 22, 1876-September 5, 1877
Volume
304-1833 September 5, 1877-January 22, 1878
Volume
304-1834 February 23-November 14, 1878
Volume
304-1835 November 18, 1878-May 9, 1879
Volume
304-1836 May 10-November 14, 1879
Volume
304-1837 November 15, 1879-March 4, 1880
Volume
304-1838 March 5-May 11, 1880
Volume
304-1839 May 15-September 11, 1880
Volume
304-1840 October 4, 1880-July 2, 1881
Volume
304-764 February 21, 1881 - July 29, 1881
Volume
304-1841 July 27, 1881-January 6, 1882
Volume
304-1842 January 6-April 19, 1882
Volume
304-1843 April 19-October 30, 1882
Volume
304-1844 October 30, 1882-January 15, 1883
Volume
304-1845 (No. 1) January 16-April 17, 1883
Volume
304-1846 (No. 2) April 18-August 3, 1883
Volume
304-1847 (No. 3) August 7, 1883-February 2, 1884
Volume
304-1848 (No. 4) February 5-April 26, 1884
Volume
304-1849 (No. 5) April 29-September 22, 1884
Volume
304-1850 (No. 6) September 24, 1884-February 23, 1885
Volume
304-1851 (No. 7) February 23-April 7, 1885
Volume
304-1852 (No. 8) April 9-July 2, 1885
Volume
304-1853 (No. 9) July 2-October 15, 1885
Volume
304-1854 (No. 10) October 15, 1885-February 2, 1886
Volume
304-1855 (No. 11) February 2-March 13, 1886
Volume
304-1856 (No. 13) May 8-August 19, 1886
Volume
304-1857 August 20, December 20, 1886
Volume
304-1858 December 20, 1886-February 22, 1887
Volume
304-1859 February 23-March 28, 1887
Volume
304-1860 March 29-June 24, 1887
Volume
304-1861 June 23, 1887-November 10, 1888
Volume
304-1862 November 12, 1888-November 13, 1889
Volume
304-1863 November 13, 1889-February 19, 1891
Volume
304-1864 March 7, 1892-February 28, 1893
Volume
304-1865 May 22, 1894-January 23, 1895
Volume
304-1866 February 1-August 15, 1895
Volume
304-1867 August 15, 1895-March 6, 1896
Volume
304-1868 March 6, 1896-December 3, 1897
Volume
304-1869 February 8, 1897-October 3, 1898
Volume
304-1870 December 4, 1897-December 15, 1898
Volume
304-1871 December 3, 1898-September 4, 1900
Volume
304-1872 January 29, 1900-February 25, 1902
Volume
304-1873 March 6, 1902-March 11, 1904
(Assistant Bookkeeper)
Volume
304-1874 October 5, 1904-December 28, 1907
(Audit Department, Bookkeeper)
Volume
304-1875 September 5, 1905-March 13, 1907
Volume
304-1876 March 13, 1907-December 9, 1908
(Assistant Bookkeeper)
Volume
304-1877 December 9, 1908-September 7, 1910
(Assistant Bookkeeper)
Volume
304-1878 September 27, 1910-February 21, 1911
Volume
304-1879 January 20, 1911-January 15, 1912
Volume
304-1880 November 2, 1917-March 5, 1918

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Statements of collectors' accounts (Form 39), 1880-1887,
0.32 cubic ft. (4 volumes)

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.
Historical Sketch
On April 24, 1879, the 16th Texas Legislature (Regular Session) enacted a law which was necessitated by the fact that some county tax collectors were collecting taxes but withholding them from the State Treasury. Hereafter, tax collectors were required, whenever they received $500 or more belonging to the State, to turn over that money to the State Treasurer, in post office orders or solvent drafts on solvent banks. The Comptroller was charged with strictly enforcing this law. The law also required each tax collector to "finally settle with the comptroller and pay into the treasury all funds in his hands arising from taxes assessed for the previous year and all occupation taxes collected to date, on or before the first day of July of each year." In 1887, the 20th Texas Legislature changed this deadline for adjustment and settlement, to May 1. Beginning in 1887, these accounts (tax collectors' as well as ex-collectors') were published almost in their entirety in the Comptroller's annual reports, in the form of charts which are alphabetical by county.
Arrangement
These records are arranged by the archivist roughly chronologically. The creator arranged each volume chronologically by the date each annual settlement was certified, with some overlap from volume to volume.
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
Annual/Biennial Reports of the Comptroller, 1847-1853, 1855-1861, 1863-1877, 1880-1886 (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.)
Preferred Citation
(Identify the item), Statements of collectors' accounts (Form 39), Texas Comptroller's Office tax collectors' accounts. 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
Statements of collectors' accounts
Volume
304-2138 February 4, 1880-September 15, 1883
Volume
304-2139 April 20, 1883-July 30, 1884
Volume
304-2140 August 2, 1884-September 14, 1886
Volume
304-2141 September 16, 1886-August 15, 1887

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Quarterly returns of tax collectors, 1877-1881,
0.29 cubic ft. (2 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff chronologically; each volume is arranged by the creator alphabetically by the name of the county.
Preferred Citation
(Identify the item), Quarterly returns of tax collectors, Texas Comptroller's Office tax collectors' accounts. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, January 1995
Volume
304-2683 Quarterly returns of tax collectors, 1877-1878
Volume
304-2684 Quarterly returns of tax collectors, 1879-1881

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Notices of problems with monthly statement of taxes (Forms 78, 78A, 78B), 1888-1895, 1904-1909,
0.85 cubic ft. (8 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff by type of form, and therein chronologically. Arrangement by the creator within each volume is chronological.
Preferred Citation
(Identify the item), Notices of problems with monthly statement of taxes (Forms 78, 78A, 78B), Texas Comptroller's Office tax collectors' accounts. 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, July 1995
Notices of non-receipt of monthly statement of taxes (Form 78), 1888-1893, 1904-1909
Volume
304-1822 June 12, 1888-July 15, 1889
Volume
304-1823 December 14, 1889-January 21, 1891
(also Form 60) (Auditing Clerk)
Volume
304-1824 June 10, 1891-April 13, 1893
Volume
304-1825 January 14, 1904-January 20, 1906
(pp. 97-516)
(Audit Department)
Volume
304-1826 October 3, 1905-October 29, 1906
Volume
304-1827 March 3, 1906-December 16, 1909
Notices of deficiency in monthly statement of taxes (Form 78A), 1892-1895
Volume
304-1828 January 25, 1892-February 23, 1895
Notices of errors in monthly statement of taxes (Form 78B), 1892
Volume
304-1829 February 27-March 15, 1892

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Other tax records, 1883-1888, 1909-1910, 1937-1939
0.55 cubic ft. (3 volumes)

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.
Arrangement
These volumes have been arranged by State Archives staff chronologically; arrangement by the creator varies within each volume, as described below.
Preferred Citation
(Identify the item), Other tax records, Texas Comptroller's Office tax collectors' accounts. Archives and Information Services Division, Texas State Library and Archives Commission.
Accession Information
Accession numbers: unknown
Accession records are too incomplete to determine when these records were transferred.
Restrictions on Access
None.
Restrictions on Use
None.
Processed by
Tony Black, January 1995
Volume
304-2700 Amount of tax receipts issued by Comptroller, 1883-1888
This volume gives monthly totals of tax receipts by the Texas Comptroller, January 1883 through October 1888, for the following types of taxes: drummers tax, insurance company tax, railroad passenger tax, steamboat passenger tax, express companies tax, telegraph companies tax on messages, unorganized county tax, cost of advertising unorganized county land, organized county tax, and redemption of unorganized county lands.
Arrangement
These entries are arranged by the creator chronologically.
Volume
304-2702 Monthly statements of taxes collected, 1909-1910
This volume consists of monthly statements of taxes collected by Texas county tax collectors, May 1909-November 1910. Information recorded includes a monthly statement of taxes collected, and remittances. Information under the monthly statement of taxes collected includes the following: month, date filed, amounts collected for each type of tax -- occupation, state ad valorem, school ad valorem, poll tax, collections of insolvents (state, school, and poll tax), and redemptions (state, school, and costs) -- total collections, revenue (total state collections, less commissions, equals net state collections), school (total, less commissions, equals net), and total net collections to be remitted. Under the remittances the following information is included: date received, character (e.g. 1st National Bank Crockett, balance from 1908 account current, assessors draft #34, etc.), office number, amounts of partial payments, amount deposited, date deposited, deposit number, amount to revenue, amount to school, and exchange.
Arrangement
These entries are arranged by the creator alphabetically by county, and therein chronologically.
Volume
304-2701 Tax account journal, 1937-1939
This volume is a journal of debits and credits to the accounts of Texas county tax collectors, July 1937-November 1939. Information recorded includes the following: date, name and title (tax collector or ex-tax collector), county, year (mostly 1936 or 1937, with the earliest being 1928), amount of debit, and amount of credit. Each month's accounts are subtotaled. Also included in this volume are 1937 tax roll charges (February-June 1938), which gives date, number, name, county, amount of ad valorem taxes, and amount of poll taxes.
Arrangement
These entries are arranged chronologically by the creator in both cases.

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