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
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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
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Creator: |
Texas. Comptroller's Office. |
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Title: |
Comptroller's Office tax
collectors' accounts |
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Dates: |
1863-1866, 1874-1912, 1916-1920, 1937-1939 |
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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.
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Quantity: |
8.09 cubic ft.
(82 volumes) |
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Language: |
These
materials are written predominately in English with scattered Spanish throughout. |
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Repository: |
Texas State Archives |
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.
Return to the Table of Contents
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 |
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These records have been organized by State Archives staff into 6
series. |
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Notices of state taxes charged to county tax collectors (Form
78), 1863-1866, 1891-1912, 1916-1920, 1.36 cubic ft. (13 volumes) |
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Collectors receipt books (form 8), 1874-1912, 1917-1918, 4.72
cubic ft. (52 volumes) |
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Statements of collectors' accounts (Form 39), 1880-1887, 0.32
cubic ft. (4 volumes) |
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Quarterly returns of tax collectors, 1877-1881, 0.29 cubic ft. (2
volumes) |
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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) |
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Other tax records, 1883-1888, 1909-1910, 1937-1939, 0.55 cubic
ft. (3 volumes) |
Return to the Table of Contents
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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The terms listed here were used to catalog the
records. The terms can be used to find similar or related records. |
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Subjects: |
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Business
tax--Texas. |
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Ad valorem
tax--Texas. |
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Poll tax--Texas. |
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Railroads--Taxation--Texas. |
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Revenue--Texas. |
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Tax administration and
procedure--Texas. |
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Tax
assessment--Texas. |
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Tax
collection--Texas. |
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Document Types: |
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Correspondence--Texas--Tax
administration and procedure--1888-1895, 1904-1909. |
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Correspondence--Texas--Tax
assessment--1863-1866, 1891-1912, 1916-1920. |
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Financial
statements--Texas--Tax collection--1880-1887, 1909-1910. |
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Forms
(documents)--Texas--Tax administration and procedure--1888-1895,
1904-1909. |
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Journals--Texas--Taxation--1937-1939. |
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Letterpress
copybooks--Texas--Tax administration and procedure--1888-1895,
1904-1909. |
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Letterpress
copybooks--Texas--Tax assessment--1863-1866, 1891-1912, 1916-1920. |
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Letterpress
copybooks--Texas--Tax collection--1874-1912, 1917-1918. |
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Receipts--Texas--Tax
collection--1874-1912, 1917-1918. |
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Reports--Texas--Tax
collection--1883-1888. |
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Tax returns--Texas--Tax
collection--1877-1881. |
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Functions: |
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Administering property
tax. |
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Administering
revenue. |
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Administering tax
collection. |
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Administering
taxation. |
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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. |
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Texas State Archives |
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None. |
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Publications |
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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.) |
Return to the Table of Contents
(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 numbers: unknown
Accession records are too incomplete to determine when these records
were transferred.
Tony Black, January 1995, June 1995, July 1995
Return to the Table of Contents
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Notices of state taxes charged to county tax collectors
(Form 78),
1863-1866,
1891-1912, 1916-1920,
1.36 cubic ft. (13 volumes) |
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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.
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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." |
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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. |
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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." |
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Arrangement |
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These volumes have been arranged by State Archives staff
chronologically. Arrangement by the creator within each volume is also
chronological. |
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Preferred Citation |
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(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. |
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Accession Information |
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Accession numbers: unknown |
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Accession records are too incomplete to determine when these
records were transferred. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Technical Requirements |
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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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Processed by |
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Tony Black, July 1995 |
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Statements of assessment rolls,
1863-1866
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| Volume |
| 304-1881 |
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July 1, 1863-December
21, 1866 |
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Notices of state taxes charged to
county tax collectors (Form 78), 1891-1912, 1916-1920
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| Volume |
| 304-1882 |
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September 24,
1891-January 6, 1893 |
| Volume |
| 304-1883 |
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July 31, 1893-March 20,
1895 |
| Volume |
| 304-1884 |
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August 16, 1895-October
15, 1897 |
| Volume |
| 304-1885 |
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October 15,
1897-October 16, 1899 |
| Volume |
| 304-1886 |
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October 17,
1899-September 2, 1902 |
| Volume |
| 304-1887 |
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September 22,
1902-September 16, 1905 |
| Volume |
| 304-1888 |
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September 19,
1905-December 16, 1907) |
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(Auditing Department) |
| Volume |
| 304-1889 |
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September 3,
1908-October 4, 1910 |
| Volume |
| 304-1890 |
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October 6-December 6,
1910 |
| Volume |
| 304-1891 |
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September 19,
1911-December 6, 1912 |
| Volume |
| 304-1892 |
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November 29-December
20, 1916 |
| Volume |
| 304-1893 |
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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) |
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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. |
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Arrangement |
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These records are arranged by the archivist roughly
chronologically. The creator arranged each volume chronologically, with some
overlap from volume to volume. |
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Preferred Citation |
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(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. |
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Accession Information |
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Accession numbers: unknown |
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Accession records are too incomplete to determine when these
records were transferred. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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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 |
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Collectors receipt books |
| Volume |
| 304-1830 |
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September 2, 1874-April
24, 1875 |
| Volume |
| 304-1831 |
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April 29, 1875-November
22, 1876 |
| Volume |
| 304-1832 |
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November 22,
1876-September 5, 1877 |
| Volume |
| 304-1833 |
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September 5,
1877-January 22, 1878 |
| Volume |
| 304-1834 |
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February 23-November
14, 1878 |
| Volume |
| 304-1835 |
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November 18, 1878-May
9, 1879 |
| Volume |
| 304-1836 |
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May 10-November 14,
1879 |
| Volume |
| 304-1837 |
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November 15, 1879-March
4, 1880 |
| Volume |
| 304-1838 |
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March 5-May 11,
1880 |
| Volume |
| 304-1839 |
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May 15-September 11,
1880 |
| Volume |
| 304-1840 |
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October 4, 1880-July 2,
1881 |
| Volume |
| 304-764 |
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February 21, 1881 -
July 29, 1881 |
| Volume |
| 304-1841 |
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July 27, 1881-January
6, 1882 |
| Volume |
| 304-1842 |
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January 6-April 19,
1882 |
| Volume |
| 304-1843 |
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April 19-October 30,
1882 |
| Volume |
| 304-1844 |
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October 30,
1882-January 15, 1883 |
| Volume |
| 304-1845 |
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(No. 1) January 16-April 17,
1883 |
| Volume |
| 304-1846 |
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(No. 2) April 18-August 3, 1883
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| Volume |
| 304-1847 |
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(No. 3) August 7, 1883-February
2, 1884 |
| Volume |
| 304-1848 |
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(No. 4) February 5-April 26,
1884 |
| Volume |
| 304-1849 |
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(No. 5) April 29-September 22,
1884 |
| Volume |
| 304-1850 |
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(No. 6) September 24,
1884-February 23, 1885 |
| Volume |
| 304-1851 |
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(No. 7) February 23-April 7,
1885 |
| Volume |
| 304-1852 |
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(No. 8) April 9-July 2, 1885
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| Volume |
| 304-1853 |
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(No. 9) July 2-October 15, 1885
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| Volume |
| 304-1854 |
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(No. 10) October 15,
1885-February 2, 1886 |
| Volume |
| 304-1855 |
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(No. 11) February 2-March 13,
1886 |
| Volume |
| 304-1856 |
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(No. 13) May 8-August 19, 1886
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| Volume |
| 304-1857 |
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August 20, December 20,
1886 |
| Volume |
| 304-1858 |
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December 20,
1886-February 22, 1887 |
| Volume |
| 304-1859 |
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February 23-March 28,
1887 |
| Volume |
| 304-1860 |
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March 29-June 24,
1887 |
| Volume |
| 304-1861 |
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June 23, 1887-November
10, 1888 |
| Volume |
| 304-1862 |
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November 12,
1888-November 13, 1889 |
| Volume |
| 304-1863 |
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November 13,
1889-February 19, 1891 |
| Volume |
| 304-1864 |
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March 7, 1892-February
28, 1893 |
| Volume |
| 304-1865 |
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May 22, 1894-January
23, 1895 |
| Volume |
| 304-1866 |
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February 1-August 15,
1895 |
| Volume |
| 304-1867 |
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August 15, 1895-March
6, 1896 |
| Volume |
| 304-1868 |
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March 6, 1896-December
3, 1897 |
| Volume |
| 304-1869 |
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February 8,
1897-October 3, 1898 |
| Volume |
| 304-1870 |
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December 4,
1897-December 15, 1898 |
| Volume |
| 304-1871 |
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December 3,
1898-September 4, 1900 |
| Volume |
| 304-1872 |
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January 29,
1900-February 25, 1902 |
| Volume |
| 304-1873 |
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March 6, 1902-March 11,
1904 |
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(Assistant Bookkeeper) |
| Volume |
| 304-1874 |
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October 5,
1904-December 28, 1907 |
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(Audit Department, Bookkeeper) |
| Volume |
| 304-1875 |
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September 5, 1905-March
13, 1907 |
| Volume |
| 304-1876 |
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March 13, 1907-December
9, 1908 |
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(Assistant Bookkeeper) |
| Volume |
| 304-1877 |
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December 9,
1908-September 7, 1910 |
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(Assistant Bookkeeper) |
| Volume |
| 304-1878 |
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September 27,
1910-February 21, 1911 |
| Volume |
| 304-1879 |
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January 20,
1911-January 15, 1912 |
| Volume |
| 304-1880 |
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November 2, 1917-March
5, 1918 |
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Statements of collectors' accounts (Form 39),
1880-1887,
0.32 cubic ft. (4 volumes) |
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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. |
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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. |
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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.... |
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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. |
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Each of the volumes contains an alphabetical index to the
counties. |
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Historical Sketch |
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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. |
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Arrangement |
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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. |
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Related Material |
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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. |
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Publications |
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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.) |
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Preferred Citation |
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(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. |
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Accession Information |
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Accession numbers: unknown |
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Accession records are too incomplete to determine when these
records were transferred. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
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Technical Requirements |
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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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Processed by |
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Tony Black, June 1995 |
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Statements of collectors'
accounts |
| Volume |
| 304-2138 |
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February 4,
1880-September 15, 1883 |
| Volume |
| 304-2139 |
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April 20, 1883-July 30,
1884 |
| Volume |
| 304-2140 |
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August 2,
1884-September 14, 1886 |
| Volume |
| 304-2141 |
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September 16,
1886-August 15, 1887 |
Return to the Table of Contents
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Quarterly returns of tax collectors,
1877-1881,
0.29 cubic ft. (2 volumes) |
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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. |
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Arrangement |
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These volumes have been arranged by State Archives staff
chronologically; each volume is arranged by the creator alphabetically by the
name of the county. |
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Preferred Citation |
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(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. |
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Accession Information |
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Accession numbers: unknown |
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Accession records are too incomplete to determine when these
records were transferred. |
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Restrictions on Access |
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None. |
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Restrictions on Use |
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None. |
|
Processed by |
|
Tony Black, January 1995 |
| Volume |
| 304-2683 |
|
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Quarterly returns of tax collectors,
1877-1878 |
| Volume |
| 304-2684 |
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Quarterly returns of tax collectors,
1879-1881 |
Return to the Table of Contents
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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) |
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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.) |
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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. |
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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." |
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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. |
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Each 19th-century volume (1888-1895) contains an alphabetical
index by tax collector. |
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Arrangement |
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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. |
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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. |
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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 |
|
|
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Notices of non-receipt of monthly
statement of taxes (Form 78), 1888-1893, 1904-1909
|
| Volume |
| 304-1822 |
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June 12, 1888-July 15,
1889 |
| Volume |
| 304-1823 |
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December 14,
1889-January 21, 1891 |
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(also Form 60) (Auditing Clerk) |
| Volume |
| 304-1824 |
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June 10, 1891-April 13,
1893 |
| Volume |
| 304-1825 |
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January 14,
1904-January 20, 1906
(pp. 97-516) |
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(Audit Department) |
| Volume |
| 304-1826 |
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October 3, 1905-October
29, 1906 |
| Volume |
| 304-1827 |
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March 3, 1906-December
16, 1909 |
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Notices of deficiency in monthly
statement of taxes (Form 78A), 1892-1895
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| Volume |
| 304-1828 |
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January 25,
1892-February 23, 1895 |
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Notices of errors in monthly
statement of taxes (Form 78B), 1892
|
| Volume |
| 304-1829 |
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February 27-March 15,
1892 |
Return to the Table of Contents
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Other tax records,
1883-1888,
1909-1910, 1937-1939
0.55 cubic ft. (3 volumes) |
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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. |
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Arrangement |
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These volumes have been arranged by State Archives staff
chronologically; arrangement by the creator varies within each volume, as
described below. |
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Preferred Citation |
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(Identify the item), Other tax records, Texas Comptroller's
Office tax collectors' accounts. Archives and Information Services Division,
Texas State Library and Archives Commission. |
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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 |
|
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Amount of tax receipts issued by Comptroller,
1883-1888 |
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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. |
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Arrangement |
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These entries are arranged by the creator chronologically. |
| Volume |
| 304-2702 |
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Monthly statements of taxes collected,
1909-1910 |
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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. |
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Arrangement |
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These entries are arranged by the creator alphabetically by
county, and therein chronologically. |
| Volume |
| 304-2701 |
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Tax account journal,
1937-1939 |
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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. |
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Arrangement |
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These entries are arranged chronologically by the creator in
both cases. |
Return to the Table of Contents
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