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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

Assessment rolls, 1877-1878,

Delinquent tax records, 1884-1950, 1958, 1961, 1963,

Drainage Tax Records, 1909-1946,

Occupation license and tax records, 1865-1870, 1890-1904, 1913-1932,

Poll tax records, 1908-1916,

Scholastic census, 1878-1879,

Texas State Library and Archives Commission

Galveston County (Tex.) Tax Assessor-Collector's Office:

An Inventory of Galveston County Tax Assessor-Collector's Office Records at the Texas State Archives, 1865-1871, 1877-1879, 1884-1950, 1958, 1961, 1963



Overview

Creator: Galveston County (Tex.) Tax Assessor-Collector's Office.
Title: Galveston County Tax Assessor-Collector's Office records
Dates: 1865-1871, 1877-1879, 1884-1950, 1958, 1961, 1963
Abstract: The Congress of the Republic of Texas established Galveston County in 1838. The Constitutions of 1846 and 1876 established various county offices for all Texas counties, including the office of county tax assessor-collector. Among the responsibilities assigned to the Galveston County Tax Assessor-Collector were assessing and collecting state and county real and personal property taxes, occupation taxes, drainage taxes, and poll taxes; determining delinquent taxpayers; registering voters; and conducting special censuses as directed by the legislature. These records document several of the functions performed by the Galveston County tax assessor-collector in his role as tax assessor, tax collector, and registrar of voters. Records include volumes of property assessment rolls, real and personal property delinquent tax rolls and records, drainage tax records, occupation license and tax records, poll tax records, and scholastic census records dating 1865-1871, 1877-1879, 1884-1950, 1958, 1961, 1963.
Quantity: 126 volumes
Language: These materials are written in English.
Repository: Texas State Archives

Agency History

The Congress of the Republic of Texas created Galveston County in 1838. The county was organized the following year. The Galveston County tax assessor-collector is the assessor and collector of taxes for Galveston County and maintains books and records of tax assessments, tax collections, and tax delinquencies.

All Texas counties derive their offices and responsibilities from the Texas constitution and statutes enacted by the legislature. The office of tax assessor-collector is one of those offices. From the early days of the Republic, Texas has authorized the assessment and collection of various taxes, including income, occupation, poll, and property taxes. Through the years, the office of tax assessor-collector has undergone several changes, sometimes separated into two offices and other times combined into one. During the Republic years, tax assessments were made by an appointed tax assessor, and the sheriff acted as the tax collector. The Constitution of 1845 combined the functions into an assessor and collector of taxes. For a brief period following the Civil War, the Reconstruction Constitution of 1869 specified that justices of the peace serve as tax assessors in their precincts and sheriffs serve as tax collectors. That constitution was amended in 1873 to restore the office of assessor and collector of taxes.

The Constitution of 1876 established the form of county government current in Texas today. This constitution created the county commissioners' court as the chief administrative body of the county with the county judge as its presiding officer. It established the elected offices of county attorney, county tax assessor, county tax collector (in counties with populations less than 10,000, the sheriff served as the tax collector), county surveyor, and county treasurer. It also established the offices of constable, sheriff, justice of the peace, and clerk of the court. The superintendent of schools and the county auditor were established as statutory officers. A constitutional amendment in 1932 combined the offices of tax assessor and tax collector for counties with populations greater than 10,000, creating the office of tax assessor-collector.

(Sources include: the following articles from the Handbook of Texas Online: "Galveston" (Diana J. Kleiner), "Government" (Janice C. May), "County Organization" (Dick Smith), and "County Tax Assessor-Collector" (Vivian Elizabeth Smyrl), http://www.tshaonline.org/handbook/ online/articles (accessed on June 20, 2012), published by the Texas State Historical Association. Inventory of County Records-Galveston County Courthouse, Volume II compiled by Diane Hill, et al (Austin: Texas State Library, 1980). The Constitution of the State of Texas: An Annotated Comparative Analysis by George D. Braden, et al (Austin: Texas Advisory Commission on Intergovernmental Relations, 1977), http://www.sll.state.tx.us/const/braden.html (accessed on June 20, 2012).) Inventory of the County Archives of Texas No. 94, Guadalupe County (Seguin) prepared by the Texas Historical Records Survey through the Works Progress Administration (San Antonio, Texas).

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Scope and Contents of the Records

Each of Texas' constitutions has delegated to the counties the functions of tax assessment and tax collection, whether through a combined office or separate offices. Legislative statutes have defined the duties to be performed for each of these functions. For assessment, the designated officer was required to create inventories of taxable property and prepare rolls, or lists, of all taxable property. From the beginning of the Republic, the tax collector has been responsible for state and county taxes collected on the county level, including real and personal property taxes, occupation taxes, poll taxes, and special taxes, like drainage taxes. It was also the collector's responsibility to compile lists of delinquent taxpayers. Periodically, the legislature assigned special roles to the tax assessor-collector. For example, in 1876, the legislature directed the tax assessor to conduct a scholastic census.

Through the years, the Texas legislature has assigned to county tax assessor-collectors specific record-keeping responsibilities related to the assessment and collection of taxes. These records document the county tax assessor-collector's accounting of a mixture of taxes (ad valorem and personal property taxes, occupation taxes, drainage taxes, and poll taxes), the listing of delinquent real and personal property taxes, the assessment of property values for tax purposes, and a scholastic census. These records take two forms, handwritten entries into journals and registers and typewritten compilations of taxpayer lists. This finding aid describes six series of records from the Galveston County Tax Assessor-Collector's Office: tax assessment rolls, delinquent taxes, drainage taxes, occupation taxes and licenses, poll taxes, and the scholastic census. Types of documents included in these volumes are registers, journals, and lists. Dates covered are 1865-1871, 1877-1878, 1884-1950, 1958, 1961, and 1963.

To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.

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Organization of the Records

These records were probably maintained by the county in this order; the order was re-established during processing. These records are organized intellectually and physically in six topical series. Two series are further arranged into topical subseries related to the purposes for which the volumes were created. I.
Assessment rolls, 1877-1878, 2 volumes
Delinquent tax records, 1897-1950, 111 volumes
  • Compiled records of delinquent and insolvent personal property taxpayers, 1927, 1929, 1934-1940, 1943-1946, 1948, 1958, 1961, 1963, 22 volumes
  • Compiled records of property reported delinquent or sold to the state, 1897-1916, 1919-1924, 1927-1932, 1935-1938, 19 volumes
  • Compiled records of property taxes delinquent since 1919, 1919-1950, 9 volumes
  • Compiled records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938, 33 volumes
  • Tax rolls, 1884-1911, 28 volumes
Drainage tax records, 1909-1946, 5 volumes
Occupation license and tax records, 1865-1870, 1890-1904, 1913-1932, 5 volumes
  • Registers of occupation licenses, 1890-1896, 1913-1925, 2 volumes
  • Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932, 3 volumes
Poll tax records, 1908-1916, 2 volumes
Scholastic census, 1878-1879, 1 volume

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Restrictions

Restrictions on Access

Materials do not circulate, but may be used in the State Archives search room. Materials will be retrieved from and returned to storage areas by staff members.

Restrictions on Use

Most records created by Texas county agencies are not copyrighted. County records also include materials received by, not created by, county agencies. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).

Technical Requirements

Much of this series is comprised of large bound volumes which are in fragile condition; bindings are either broken already or ready to break and pages may be loose. Therefore, the volumes 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:
Ad valorem tax--Galveston County (Tex).
Business tax--Galveston County (Tex).
Liquors--Taxation--Galveston County (Tex).
Poll tax--Galveston County (Tex).
Property tax--Galveston County (Tex).
Redemption (Law)--Galveston County (Tex).
Tax administration and procedure--Galveston County (Tex).
Tax assessment--Galveston County (Tex).
Tax collection--Galveston County (Tex).
Taxation--Galveston County (Tex).
Places:
Galveston County (Tex.)--Officials and employees.
Document Types:
Forms (documents)--Taxation--Galveston County (Tex.)--1865-1963.
Journals--Taxation--Galveston County (Tex.)--1865-1963.
Registers--Taxation--Galveston County (Tex.)--1865-1963.
Registers--Redemption (Law)--Galveston County (Tex.)--1884-1911.
Functions:
Administering property tax.
Administering tax collection.

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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
Texas Comptroller's Office ad valorem tax volumes, 1835-1926, undated, 95.57 cubic ft.
Texas Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, 19.35 cubic ft.
Texas Comptroller's Office tax collectors' accounts, 1863-1866, 1874-1912, 1916-1920, 1937-1939, 8.09 cubic ft.
Texas Comptroller's Office, Ad Valorem Tax Division, County property tax rolls, 1837-1981, more than 6,600 reels of microfilm, including Galveston County
Galveston County Clerk's Office records, Poll lists, 1905-1921, 1923-1978 (98 volumes) [Part of accession 2011/438; see reference staff for access]
Galveston County Clerk's Office records, Registers of voters, 1866-1873, 1892, 1894 (5 volumes) [Part of accession 2011/438; see reference staff for access]
Galveston County District Clerk's Office records, Occupation licenses, 1870-1875 (1 volume) [Part of accession 2011/438; see reference staff for access]
Galveston County Justice of the Peace records, Inventory of property, 1871 (1 volume) [Part of accession 2011/438; see reference staff for access]
Galveston and Texas History Center, Rosenberg Library, Galveston, Texas
Galveston County Tax Assessor's Abstracts, 1880-1914

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Administrative Information

Preferred Citation

(Identify the item and cite the series), Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession number: 2011/438

These records were transferred to the Texas State Library and Archives Commission by Galveston County in 1980 and were initially housed at the Houston Metropolitan Research Center. They were transferred to the Sam Houston Regional Library & Research Center on December 19-20, 2003. On July 20 and August 18, 2011, the records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission in Austin.

Processing Information

Collection physically and intellectually arranged and described by student intern Teri E. Flack, June and July 2012

Appraisal Information

These records were appraised and determined to be archival by Laura Saegert in June 2012.

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Detailed Description of the Records

 

Assessment rolls, 1877-1878,
2 volumes

Each of Texas' constitutions has delegated to the counties the functions of tax assessment and tax collection, whether through a combined office or separate offices. Legislative statutes have defined the duties to be performed for each of these functions. For assessment, the designated officer was required to create inventories of taxable property and prepare rolls, or lists, of all taxable property. In 1876, the legislature set out explicitly the real and personal property which was subject to assessment for taxes (Acts 1876, 15th Leg., Reg. Session, Ch. 125, General Laws of Texas). The taxable property included land and lots, livestock, vehicles, boats, manufacturing tools and machinery, materials and manufactured articles, money, goods and merchandise, and miscellaneous property, such as household furniture.
This series contains volumes of assessment rolls for two years, 1877 and 1878. The rolls list the name of the property owner; the value of the lands, lots and other property owned; and the taxes assessed, including state ad valorem and poll taxes, and county taxes, such as railroad and library bond taxes, ad valorem taxes, special taxes, jail-building taxes, and poll taxes.
Arrangement
These records are arranged chronologically. Although not indexed, each volume internally is arranged roughly alphabetically by the first letter of the last name of the property owner.
Preferred Citation
(Identify the item), Assessment rolls, Galveston County Tax Assessor-Collector's Office records. Archives Commission. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-1 Property rendered for taxation, 1877
Volume
2011/438-2 Property rendered for taxation, 1878

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Delinquent tax records, 1884-1950, 1958, 1961, 1963,
111 volumes

The identification of delinquent taxpayers is an important function of the tax collector, and tax collectors since the days of the Republic have been directed to compile delinquent tax records and rolls. Each of the subseries in this series includes compilations of delinquent taxpayers; however, each type of record was recorded pursuant to different statutes and for different purposes.
Organization
These records were probably maintained by the county in this order; the order was re-established during processing. The records are organized into five subseries:
Compiled records of delinquent and insolvent personal property taxpayers, 1927, 1929, 1934-1940, 1943-1946, 1948, 1958, 1961, 1963 (22 volumes)
Compiled records of property reported delinquent or sold to the state, 1897-1916, 1919-1924, 1927-1932, 1935-1938 (19 volumes)
Compiled records of property taxes delinquent since 1919, 1919-1950 (9 volumes)
Compiled records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938 (33 volumes)
Tax rolls, 1884-1911 (28 volumes)
Preferred Citation
(Identify the item and cite the subseries), Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Compiled records of delinquent and insolvent personal property taxpayers, 1927, 1929, 1934-1940, 1943-1946, 1948, 1958, 1961, 1963,
22 volumes
Article 7263, Chapter 8, Title 122, Texas Rev. Civ. Stat. (1925), required the county tax collector to compile an annual list of delinquent or insolvent taxpayers. The records in this subseries reflect delinquent or insolvent taxpayers who owed property taxes (no real property is included in these records) each year. The types of property included in these records are personal, automobiles, boats, and railroads. Delinquent poll taxes are also included. The dates covered are 1927, 1929, 1934-1940, 1943-1946, 1948, 1958, 1961, and 1963. Five years--1936, 1938, 1940, 1943, and 1945--include duplicate volumes. Of these duplicates, one volume is the original compiled list; the second volume is an audited copy. Other than auditor's markings on the audited version, both copies for these years are identical. Several of the volumes for other years have been audited, although, there is no duplicate unaudited copy. None of the volumes is indexed.
Arrangement
These records are arranged chronologically. The duplicate volumes are identified as audited or unaudited. Unduplicated volumes that have been audited are noted. Each volume is arranged internally by type of tax roll and includes all delinquent personal property taxpayers in the county.
Preferred Citation
(Identify the item), Compiled records of delinquent and insolvent personal property taxpayers, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-3 1927
Volume
2011/438-4 1929
Volume
2011/438-5 1934
Volume
2011/438-6 1935
Volume
2011/438-7 1936, audited
Volume
2011/438-8 1936, unaudited
Volume
2011/438-9 1937, audited
Volume
2011/438-10 1938, audited
Volume
2011/438-11 1938, unaudited
Volume
2011/438-12 1939, audited
Volume
2011/438-13 1940, audited
Volume
2011/438-14 1940, unaudited
Volume
2011/438-15 1943, audited
Volume
2011/438-16 1943, unaudited
Volume
2011/438-17 1944
Volume
2011/438-18 1945, audited
Volume
2011/438-19 1945, unaudited
Volume
2011/438-20 1946
Volume
2011/438-21 1948, audited
Volume
2011/438-22 1958
Volume
2011/438-23 1961
Volume
2011/438-24 1963
Compiled records of property reported delinquent or sold to the state, 1897-1916, 1919-1924, 1927-1932, 1935-1938,
19 volumes
The legislature directed the Comptroller to provide to counties annually a list of lands, lots, and parts of lots which had been returned delinquent or sold to the state for taxes since January 1, 1885 (Article 5232b, Chapter 5a, Title 104, Rev. Civ. Stat., 1897; recodified at Art. 7682, Ch. 13, Title 126, Rev. Civ. Stat., 1911; recodified at Art. 7318, Ch. 9, Title 122, Rev. Civ. Stat., 1925). These records are delinquency lists compiled by the county tax collector from the information provided by the Comptroller. Dates covered are 1897-1916, 1919-1924, 1927-1932, and 1935-1938. Information includes the year reported sold or delinquent, the owner, land description (abstract number, original grantee, city or town, certificate number, patentee, addition or division, number of acres in survey, class, patent, number of acres assessed, number of acres reported delinquent), town or city lot description (lot and block number, outlot number), state taxes (ad valorem, school, Confederate pension, poll and penalty), county taxes (ad valorem, special, poll, school district, and penalty), and redemption number and date.
These records include volumes with multiple years and volumes that list two years of taxes. The covers of four volumes list the years 1885-1914; however, the delinquent tax records contained therein begin with the year 1897. The 1931-1932 volume includes a listing of "Errors in Assessments" reflecting individuals who had been assessed taxes but had proved they did not owe taxes for 1932. Some of the reasons cited for the errors included the death of the taxpayer and the age of the taxpayer (citing an age that was exempt from the payment of taxes). The records do not include volumes for all Galveston County property for each time period. None of the volumes are indexed.
Arrangement
These records are arranged roughly chronologically and then by property location. The information within each volume is arranged by property description.
Preferred Citation
(Identify the item), Compiled records of property reported delinquent or sold to the state, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-25 City blocks, 1885-1914
Volume
2011/438-26 City outlots, 1885-1914
Volume
2011/438-27 Denver resurvey and sections 1, 2, and 3, 1885-1914
Volume
2011/438-28 Texas City and Alta Loma, 1885-1914
Volume
2011/438-29 All property, 1915-1916
Volume
2011/438-30 Vol. 1, Abstracts-Galveston, 1915-1916
Volume
2011/438-31 Vol. 2, Denver resurvey, sections 1, 2, and 3, Texas City and Alta Loma, 1915-1916
Volume
2011/438-32 Abstracts-Dickinson, 1919-1920
Volume
2011/438-33 Sections 1, 2, and 3-Alta Loma, 1919-1920
Volume
2011/438-34 Abstracts-Denver resurvey, 1921-1922
Volume
2011/438-35 All property, 1923-1924
Volume
2011/438-36 All property, 1927-1928
Volume
2011/438-37 Vol. 2, Clifton-by-the-Sea-San Leon farm home tracts, 1929-1930
Volume
2011/438-38 Vol. 1, Acreage-Galveston Island, 1931-1932
Volume
2011/438-39 Vol. 2, Texas City-Clifton-by-the-Sea, 1931-1932
Volume
2011/438-40 Acreage-Dickinson, 1935-1936
Volume
2011/438-41 Alta Loma-San Leon, 1935-1936
Volume
2011/438-42 Acreage-Dickinson, 1937-1938
Volume
2011/438-43 Alta Loma-San Leon 1937-1938
Compiled records of property taxes delinquent since 1919, 1919-1950,
9 volumes
In 1935, the legislature barred the collection of any taxes delinquent prior to December 31, 1919 (Acts 1935, 44th Leg., Reg. Session, Ch. 128, General Laws of Texas). Tax collectors were directed to compile a list of all taxes that were still delinquent and not barred from collection. The volumes dated 1919-1934 are the lists of Galveston County taxpayers whose taxes were still delinquent in 1935. In 1951, the legislature amended the 1935 statute and once again barred the collection of taxes delinquent prior to December 31, 1919 and directed tax assessor-collectors to compile a list of all taxes that were still delinquent and not barred from collection (Acts 1951, 55th Leg., Reg. Session, Ch. 181, General Laws of Texas). The volumes dated 1919-1950 are the lists of taxpayers whose taxes were still delinquent in 1951.
Information includes the year reported sold or delinquent, the owner, land description (abstract number, original grantee, city or town, certificate number, patentee, addition or division, number of acres in survey, class, patent, number of acres assessed, number of acres reported delinquent), town or city lot description (lot and block number, outlot number), state taxes (ad valorem, school, Confederate pension, poll and penalty), county taxes (ad valorem, special, poll, school district, and penalty), and redemption number and date. The 1919-1934 volumes identify homesteaded property and include a category for state aid taxes. The 1919-1950 volumes include the town of San Leon only. For each property there is a separate entry for each year the property was delinquent. The volumes are not indexed.
Arrangement
These records are arranged by property location, and the information within each volume is arranged by property description.
Preferred Citation
(Identify the item), Compiled records of property taxes delinquent since 1919, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-44 Acreage, 1919-1934
Volume
2011/438-45 Galveston-Palm Garden, 1919-1934
Volume
2011/438-46 Dickinson-Moore's-Alta Loma, 1919-1934
Volume
2011/438-47 San Leon blocks 24-124, 1919-1934
Volume
2011/438-48 San Leon block 125-S C Hamerly, 1919-1934
Volume
2011/438-49 Vol. 12, San Leon blocks 94-124, 1919-1950
Volume
2011/438-50 Vol. 13, San Leon blocks 125-155, 1919-1950
Volume
2011/438-51 Vol. 14, San Leon blocks 156-178, 1919-1950
Volume
2011/438-52 Vol. 15, San Leon blocks 179-206, 1919-1950
Compiled records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938,
33 volumes
In 1897, the tax collector was directed to create a list of the real property for which all taxes remained unpaid on March 31 of each year. Each list was to be created in triplicate, with one copy going to the County Clerk for public display, one copy sent to the state Comptroller of Public Accounts, and one copy retained in the tax collector's office (Acts 1897, 25th Leg., Reg. Session, Ch. 103, Section 10, General Laws of Texas). The Comptroller created Form 18 for tax collectors to use to meet the requirements of this law.
These records are the tax collector's copies of Form 18 and are dated 1898-1919, 1921-1924, 1926-1932, 1934 and 1938. The volumes compiled the delinquent taxes from the various tax rolls (B, C, D, E). The volumes for years 1898-1918 include the following information: the name of the owner, land description (abstract number, certificate number, survey number, original granted), number of acres assessed, number of acres delinquent, town or city lot description (city or town, lot, block, outlot, division), state taxes (revenue, school, poll and penalty), county taxes (ad valorem, special, poll, district school, and penalty), total taxes, and any record of redemption. The volumes for years 1919-1938 contain the same information plus they include columns for value and the identification of the page and line on the original tax roll. Also, the type of taxes due in each volume varied as the state and county added or deleted taxes (for example, Confederate pension taxes and drainage taxes).
The 1905 and 1932 volumes include a listing of "Errors in Assessments" reflecting individuals who had been assessed taxes but had proved they did not owe taxes for that year. Some of the reasons cited for the errors included the death of the taxpayer and the age of the taxpayer (citing an age that was exempt from the payment of taxes). The 1918 volume contains only drainage tax delinquencies. A supplemental volume for 1931 records delinquencies that occurred after October 16th of that year. Most of the volumes include one year's delinquencies; however, three volumes include two years. These records are not indexed.
Arrangement
These records are arranged chronologically. The information in the 1898-1918 volumes is arranged by type of tax roll and then alphabetically by first letter of the taxpayer's last name. The 1919-1938 volumes are arranged by type of tax roll and the taxpayer's placement on the tax roll.
Preferred Citation
(Identify the item), Compiled records of taxpayers delinquent as of March 31 (Form 18), Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-53 1898
Volume
2011/438-54 1899
Volume
2011/438-55 1900
Volume
2011/438-56 1901
Volume
2011/438-57 1902
Volume
2011/438-58 1903
Volume
2011/438-59 1904
Volume
2011/438-60 1905
Volume
2011/438-61 1906
Volume
2011/438-62 1907
Volume
2011/438-63 1908
Volume
2011/438-64 1909
Volume
2011/438-65 1910
Volume
2011/438-66 1911-1912
Volume
2011/438-67 1913-1914
Volume
2011/438-68 1915-1916
Volume
2011/438-69 1917
Volume
2011/438-70 1918
Volume
2011/438-71 1919
Volume
2011/438-72 1921
Volume
2011/438-73 1922
Volume
2011/438-74 1923
Volume
2011/438-75 1924
Volume
2011/438-76 1926
Volume
2011/438-77 1927
Volume
2011/438-78 1928
Volume
2011/438-79 1929
Volume
2011/438-80 1930
Volume
2011/438-81 1931
Volume
2011/438-82 1931, Supplemental assessment roll
Volume
2011/438-83 1932
Volume
2011/438-84 1934
Volume
2011/438-85 1938
Tax rolls, 1884-1911,
28 volumes
Each year the county tax collector listed all property in the county for which taxes were delinquent. Each entry in these handwritten multi-year journals shows the year property was returned delinquent or the year it was reported sold by the state, the person in whose name the property was assessed, and the property description. For each year the taxes were delinquent, the collector entered the form, folio, and line (from the appropriate tax roll), the assessed value, and the state and county taxes. If a person was delinquent for multiple years, the total amount of taxes due was entered.
The entries are arranged by property description. The dates of the records are 1884-1911. The 1897-1901 volume labeled "Outlots 1-136" actually begins with Outlot 7. Outlots 2 through 6 are included in the 1897-1901 volume labeled "Denver Resurvey." For several volumes, the tax collector entered information for years beyond the years reflected on the pre-printed forms. For the volumes labeled 1897-1901, three contain information through 1903, one includes information through 1904, and 11 contain information through 1911. The three volumes labeled 1904-1910 include information through 1911. In each of those volumes, the tax collector entered the information in a blank column and noted the year for which the entry applied. Redemption, cancellation, and exemption information is included. These volumes are not indexed.
Arrangement
These records are arranged chronologically and then by property location. Each volume is arranged by property description.
Preferred Citation
(Identify the item), Tax rolls, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-86 Abstracts, numbers 1-182, 1884-1896
Volume
2011/438-87 Abstracts, numbers 183-658, 1884-1896
Volume
2011/438-88 City blocks 6-210, 1884-1896
Volume
2011/438-89 City blocks 211-456, 1884-1896
Volume
2011/438-90 City blocks 463-738, 1884-1896
Volume
2011/438-91 Outlots 8-95, 1884-1896
Volume
2011/438-92 Outlots 96-231, 1884-1896
Volume
2011/438-93 Sections 2, 3, and 4, 1884-1896
Volume
2011/438-94 Abstracts, 1897-1901 [1903]
Volume
2011/438-95 City blocks 5-455, 1897-1901 [1903]
Volume
2011/438-96 City blocks 456-748 and Wharf, 1897-1901 [1903]
Volume
2011/438-97 Outlots 1-136, 1897-1901 [1904]
Volume
2011/438-98 Additions, 1897-1901 [1911]
Volume
2011/438-99 Denver resurvey, 1897-1901 [1911]
Volume
2011/438-100 Section 1, lots 1-326, 1897-1901 [1911]
Volume
2011/438-101 Section 1, lots 327-535, 1897-1901 [1911]
Volume
2011/438-102 Section 2, lots 1-296, 1897-1901 [1911]
Volume
2011/438-103 Section 2, lots 297-503, 1897-1901 [1911]
Volume
2011/438-104 Sections 3 and 4, 1897-1901 [1911]
Volume
2011/438-105 Texas City, 1897-1901 [1911]
Volume
2011/438-106 Alta Loma blocks, 1897-1901 [1911]
Volume
2011/438-107 Alta Loma outlots 41-423, 1897-1901 [1911]
Volume
2011/438-108 Alta Loma outlots 424-565, 1897-1901 [1911]
Volume
2011/438-109 Abstracts, 1904-1910 [1911]
Volume
2011/438-110 City blocks 5-455, 1904-1910 [1911]
Volume
2011/438-111 City blocks 456-748 and Wharf, 1904-1910 [1911]
Volume
2011/438-112 Outlots 1-136, 1905-1911
Volume
2011/438-113 Outlots, 137-232, 1905-1911

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Drainage Tax Records, 1909-1946,
5 volumes

In 1907, the legislature authorized county commissioners to create drainage districts and to assess and collect improvement taxes from all property holders within the district (Acts 1907, 30th Leg., Reg. Session, Ch. 40, General Laws of Texas). These records record drainage taxes collected by the Galveston County tax collector for the years 1909 through 1946. Information includes the date and number of the tax receipt, the name of the taxpayer, whether the taxes were for Drainage District No. 1, 2 or 3, and the total tax paid. These volumes are not indexed.
Arrangement
These records are arranged chronologically by the date the tax was paid.
Preferred Citation
(Identify the item), Drainage tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-114 Vol. 1, October 1909-January 1917
Volume
2011/438-115 Vol. 2, October 1917-March 1923
Volume
2011/438-116 Vol. 3, October 1923-November 1936
Volume
2011/438-117 Vol. 4, January 1937-September 1941
Volume
2011/438-118 Vol. 5, October 1941-January 1946

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Occupation license and tax records, 1865-1870, 1890-1904, 1913-1932,
5 volumes

The Texas legislature first authorized the collection of occupational taxes during the Republic as one means of raising public revenue. The first occupations taxed were wholesale and retail dealers in wares, goods or merchandise; retailers of wines or spirituous liquors, and operators of nine-pin (bowling) alleys (Acts, First Congress of the Republic of Texas, June 12, 1837). Subsequent legislatures added to the occupations required to pay licensure taxes. By the end of the Civil War, retailers of wines and spirituous liquors and operators of billiard tables and nine or ten pin alleys, whether used for pleasure or profit, continued to be taxed, but the legislature had added peddlers, theaters, circuses, menageries, waxworks, shows of any kind, concerts, and lectures (Acts 1866, 11th Leg., Reg. Session, Ch. 903, General Laws of Texas). By 1889, the legislature included a broad array of occupations subject to taxation. Cotton brokers, factors and commission merchants were included as were land agents, pawn brokers, auctioneers, fortune tellers, clairvoyants and mesmerists, money brokers and bankers, lawyers, daguerreian and photographic galleries, physicians, dentists, shipping agents, insurance companies, and sewing machine dealers. Operators of flying-jennies (merry-go-rounds) and hobby horses paid taxes. However, by 1889, wine and liquor sellers were no longer included in the occupation tax statutes. They were regulated under separate statutes (Acts 1889, 21st Leg., Reg. Session, Ch. 32, Sec. 1, General Laws of Texas). Later legislatures increased the amount of taxes due for each occupation. In 1907, the legislature repealed (Acts 1907, 30th Leg., Reg. Session, Ch. 35, General Laws of Texas) occupation taxes on certain "useful" occupations, including merchants, brokers, bankers, non-traveling dentists, photograph galleries, toll bridges, land agents, attorneys and conveyancers, livery stables, vehicles and wagon yards, local insurance agents, cotton buyers, wool and hide buyers, steam laundries, grain elevators, and cotton seed product dealers.
The tax assessor-collector maintained two types of records of occupation taxes: registers of licenses issued and registers of taxes collected. This series includes both of these types of records. The dates covered are 1865-1870, 1890-1904, and 1913-1932. Because they were created during different time periods and thus, were governed under different laws, they differ slightly in the information they contain.
Organization
These records were probably maintained by the county in this order; the order was re-established during processing. The records are organized into 2 subseries:
Registers of occupation licenses, 1890-1896, 1913-1925 (2 volumes)
Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932 (3 volumes)
Preferred Citation
(Identify the item and cite the subseries), Occupation license and tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Registers of occupation licenses, 1890-1896, 1913-1925,
2 volumes
These records include two volumes dated 1890-1896 and 1913-1925. Information in these volumes includes the license-holder's name (individual or company), locality, occupation (1890-1896), and time period during which the license was effective.
Arrangement
These records are arranged chronologically. Although not indexed, each volume internally is arranged roughly alphabetically by the first letter of the license holder's last name.
Preferred Citation
(Identify the item), Registers of occupation licenses, Occupation license and tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-119 1890-1896
Volume
2011/438-120 1913-1925
Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932,
3 volumes
There are three volumes of these records dated 1865-1870, 1897-1904, and 1919-1932. Information includes the taxpayer's name, the purpose for which the tax was paid (1865-1870), the nature of the occupation (1897-1904, 1919-1934), effective dates of the license, the date and number of the tax collector's receipt (1897-1904, 1919-1934), and the amount of tax paid. They are not indexed.
Arrangement
These records are arranged chronologically. The entries within the registers are arranged chronologically.
Preferred Citation
(Identify the item), Registers of occupation taxpayers, Occupation license and tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-121 Returns of occupation and license taxes, 1865-1870
Volume
2011/438-122 Monthly report of occupation taxes, January 1897-October 1904
Volume
2011/438-123 Occupation taxes, July 1919-April 1932

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Poll tax records, 1908-1916,
2 volumes

A poll tax was collected from every eligible male beginning in 1837. In 1848, the legislature applied a $1 tax to every free male over 21 and less than 60 years of age who was a citizen of Texas, unless the person was "an idiot or non compos mentis" (Acts 1848, 2nd Leg., Reg. Session, Ch. 122, General Laws of Texas). The legislature continued to direct the collection of a poll tax throughout the nineteenth century and well into the twentieth. An 1882 law set the poll tax amount at $1.50 for the state tax and no more than 25 cents for the county tax, assessed on males who were between the ages of 21 and 60 and state residents. "Indians [were] not taxed, and persons insane, blind, deaf and dumb, or those who [had] lost one hand or foot were excepted" from paying the tax (Art. 4664, Ch. 1, Title 95, Rev. Civ. Stat. (1879) as amended in Acts 1881, 17th Leg., First Called Session, Ch. 17, General Laws of Texas. Recodifed as Art. 7355, Ch. 1, Title 126, Rev. Civ. Stat. (1911).)
The tax collector reported poll tax collections on a monthly basis. These volumes are the monthly reports of state and county poll taxes for two time periods, 1908-1910 and 1911-1916. The information includes date, name, residence (including street addresses in Galveston), precinct, race, and state and county taxes collected. The volumes are not indexed.
Arrangement
These records are arranged chronologically. Within each volume, the information is arranged chronologically by month.
Preferred Citation
(Identify the item), Poll tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-124 Monthly report of poll taxes, January 1908-January 1910
Volume
2011/438-125 Monthly report of poll taxes, December 1911-December 1916

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Scholastic census, 1878-1879,
1 volume

In 1876, the legislature directed county tax assessors to conduct a census of the children in their counties who were ages eight to 13 on the first day of September (Acts 1876, 15th Reg. Session, Chapter 120, Sec. 20, General Laws of Texas). This volume is labeled "Tax Assessor's Report of Scholastic Population of the County of Galveston for the Scholastic Year commencing September 1, 1878 and ending August 31, 1879." The information includes the names of children (ages 6 and 7, 8-13, and 14-17) and their parents and guardians, race, gender, ages, ability to read, and place of birth. Included is a census of the orphans of the Catholic Orphan Home. The census includes the city of Galveston, "the island west of Galveston," Bolivar Peninsula, and the mainland. The volume is not indexed.
Arrangement
These records are arranged by ward and then by age grouping of the children.
Preferred Citation
(Identify the item), Scholastic census, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Volume
2011/438-126 Tax Assessor's report of scholastic population, 1878-1879

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