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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, 1865-1878, 1899-1900, 1906, 1930, 1950,

Delinquent tax records, 1884-1959, 1961, 1963,

Drainage district tax records, 1909-1946,

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

Poll tax records, 1908-1916,

Scholastic census, 1878-1879,

Correspondence and information files, 1906-1907, 1912-1925, 1929, 1932-1953, 1964, 1980,

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, 1865-1878, 1884-1959, 1961-1964, 1980



Overview

Creator: Galveston County (Tex.) Tax Assessor-Collector's Office.
Title: Galveston County Tax Assessor-Collector's Office records
Dates: 1865-1878, 1884-1959, 1961-1964, 1980
Abstract: 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 and tax collector. Records include property assessment rolls, real and personal property delinquent tax rolls and records, a register of delinquent tax lawsuits, drainage tax records, occupation license and tax records, poll tax records, scholastic census records, and correspondence and information files dating 1865-1878, 1884-1959, 1961-1964, and 1980.
Quantity: 31.68 cubic ft. (including 122 volumes)
Language: These materials are written in English.
Repository: Texas State Archives
Sponsor: This EAD finding aid was created in cooperation with Texas Archival Resources Online.

Agency History

The Galveston County tax assessor-collector was the assessor and collector of taxes, recording, compiling, and maintaining books and records of tax assessments, tax collections, and tax delinquencies. The office of county tax assessor-collector was constitutionally created, and its duties and responsibilities derived from the constitution and statutes enacted by the legislature. From the early days of the Republic, Texas 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. A constitutional amendment in 1873 restored the office of county assessor and collector of taxes.

The Constitution of 1876 established the current form of county government in Texas, creating the county commissioners court as the chief administrative body of the county with the county judge as its presiding officer. The commissioners court was authorized to levy ad valorem (property) taxes for county purposes. In addition, the commissioners could levy taxes on liquor dealers and other occupations. The constitution also established the offices of county tax assessor and county tax collector (in counties with populations less than 10,000, the sheriff served as the tax collector). 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 (Art. VIII, Sec. 14, Constitution of the State of Texas, 1876, as adopted November 8, 1932).

Legislative statutes have defined the duties to be performed for each of the functions of tax assessment and tax collection. 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, such as drainage taxes. 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. 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 of all school-age children in the county.

(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 July 16, 2016), 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 July 16, 2016).) 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

Records of the Galveston County Tax Assessor-Collector's Office reflect the specific record-keeping responsibilities related to the assessment and collection of taxes. The records document the county tax assessor-collector's assessment of property values for tax purposes, the accounting of collection of various taxes (ad valorem and personal property taxes, occupation taxes, drainage taxes, and poll taxes), the listing of delinquent real and personal property taxes, and results of a scholastic census. The records include tax assessment rolls, delinquent tax records, occupation license and tax records, poll tax records, a scholastic census, and correspondence and information files. The volumes are in the form of handwritten and typed entries into journals and registers and typewritten compilations of taxpayer lists. Loose papers are in the form of handwritten and typed notes, correspondence, forms, and a survey. Dates covered are 1865-1878, 1884-1959, 1961-1964, and 1980.

Assessment rolls date 1865-1878, 1899-1900, 1906 and 1950, and relate to the assessment of taxes by the county tax assessor. The records include the assessment roll of direct taxes in insurrectionary districts of land owned in other counties by Galveston County residents, assessment rolls of rendered and unrendered property, supplemental assessment rolls, a roll of church and school exemptions, a roll of assessment errors, and notes about property assessments.

Delinquent tax records date 1884-1959, 1961, and 1963, and relate to the identification of delinquent real and personal property taxpayers in Galveston County. The records include tax rolls of delinquent taxpayers, records of property reported delinquent or sold to the state, records of taxpayers delinquent as of March 31 of each year, records of delinquent and insolvent personal property taxpayers, records of property taxes delinquent since 1919, and a register of delinquent tax lawsuits.

Drainage tax records date 1909-1946 and relate to the assessment and collection of taxes for the support of the various drainage districts in Galveston County. The records include registers of drainage district taxpayers.

Occupation license and tax records date 1865-1870, 1890-1904, and 1913-1932, and relate to the collection of license fees and taxes for various occupations. The records include registers of occupation licenses and registers of occupation taxpayers.

Poll tax records date 1908-1916 and relate to the payment of poll taxes by Galveston County residents. The records include monthly reports of poll taxes paid.

The Scholastic census dates 1878-1879 and relates to the identification of school-age children in Galveston County. The record includes the tax assessor's report of the scholastic census.

Correspondence and information files date 1906-1907, 1912-1925, 1929, 1932-1953, 1964, and 1980 and relate to correspondence and information created or compiled by the Galveston County tax assessor-collector. The records include booklets, receipts, reports, correspondence, and a blueprint survey of Galveston County voting precincts.

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 are organized into seven topical series. Two series are further organized into topical subseries related to the purposes for which the volumes were created. These records were probably maintained by the county tax assessor-collector in this order; the order was re-established during processing.
Assessment rolls, 1865-1878, 1899-1900, 1906, 1930, 1950, 1.53 cubic ft. (including 5 volumes)
Delinquent tax records, 1884-1959, 1961, 1963, 26.7 cubic ft. (including 104 volumes)
  • Delinquent tax rolls, 1884-1911, 2 cubic ft. (28 volumes)
  • Records of property reported delinquent or sold to the state, 1885-1916, 1919-1924, 1927-1932, 1935-1938, 9.44 cubic ft. (19 volumes)
  • Records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938, 7.74 cubic ft. (33 volumes)
  • Records of delinquent and insolvent personal property taxpayers, 1906, 1926-1927, 1929, 1931, 1934-1936, 1938, 1940, 1943-1946, 1948, 1958, 1961, 1963, 1.54 cubic ft. (including 15 volumes)
  • Records of property taxes delinquent since 1919, 1919-1950, 5.88 cubic ft. (9 volumes)
  • Records of delinquent tax lawsuits, 1945-1959, 0.1 cubic ft.
Drainage tax records, 1909-1946, 1.2 cubic ft. (5 volumes)
Occupation license and tax records, 1865-1870, 1890-1904, 1913-1932, 0.87 cubic ft. (5 volumes)
  • Registers of occupation licenses, 1890-1896, 1913-1925, 0.43 cubic ft. (2 volumes)
  • Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932, 0.44 cubic ft. (3 volumes)
Poll tax records, 1908-1916, 0.81 cubic ft. (2 volumes)
Scholastic census, 1878-1879, 0.25 cubic ft. (1 volume)
Correspondence and information files, 1906-1907, 1912-1925, 1929, 1932-1953, 1964, 1980, 0.32 cubic ft.

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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

Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.

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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.)
Occupation tax--Galveston County (Tex.)
Poll tax--Galveston County (Tex.)
Property tax--Galveston County (Tex.)
Redemption (Law)--Galveston County (Tex.)
Scholastic census--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.)--1865-1964, 1980.
Journals--Taxation--Galveston County (Tex.)--1865-1964.
Registers--Taxation--Galveston County (Tex.)--1865-1964.
Registers--Redemption (Law)--Galveston County (Tex.)--1884-1911.
Registers--Scholastic census--Galveston County (Tex.)--1878-1879.
Functions:
Administering property tax.
Administering tax collection.
Conducting scholastic census.

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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. (643 volumes) [See the series Statements of taxes due on land in organized counties, 1867-1876, 1886-1910, 1913-1919, 6.39 cubic ft. (52 volumes) (in 3 subseries); Records of taxes received from non-residents, 1862-1865, 1879-1912, 1921-1922, 12.65 cubic ft. (77 volumes) (in 2 subseries); Indexes to delinquent tax records, 1897-1905, undated, 0.35 cubic ft. (10 volumes); Records of certificates of redemption, 1848-1873, 1881-1902, 1912-1926, 1.77 cubic ft. (20 volumes) (in 7 subseries); Records of property tax receipts, 1835-1880, 1885-1919, 12.27 cubic ft. (105 volumes) (in 3 subseries); and Direct tax receipt stubs, 1865-1866, 1893-1897, 6.18 cubic ft. (59 volumes).]
Texas Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, 19.35 cubic ft. [See the series Occupation tax records, 1870-1873, 1879-1912, bulk 1879-1892, 2.54 cubic ft. (21 volumes) (in 2 subseries); Records of liquor tax (Bell Punch Law), 1879-1881, 0.61 cubic ft. (5 volumes); and Records of liquor permits, 1907-1921, 3.91 cubic ft. (13 volumes) (in 3 subseries).]
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 records available on microfilm, 151 microfilm reels [See the series Office of the Tax Assessor-Collector Tax rolls, 1838-1910.]
Galveston County Clerk's Office records, 1838-1858, 1867-1978, undated, 65.74 cubic ft. (258 volumes) [See the series Voter registration and poll lists, 1867-1873, 1892, 1894, 1905-1978, 103 volumes; and Business and professional records, 1867-1874, 1893-1935, 1945-1967, undated, 38 volumes.]
Galveston County Justice of the Peace records, 1870-1874, 1876-1879, 1883-1976, undated, 61.80 cubic ft. (including 258 volumes) [See the series Tax assessment registers, 1870-1874, 0.34 cubic ft. (2 volumes).]
Galveston County Auditor's Office records, 1893-1960, undated, bulk 1905-1960, 39.04 cubic ft. (including 170 volumes) [See the series Budget and taxation records, 1910-1955, 2.31 cubic ft. (including 18 volumes).]
Texas Treasury Department County tax accounts, 1871-1873, 1898-1899, 2 wallets [Part of accessions 4-21/014A and 2-10/282; see Reference staff for access.]
Publications
United States. Internal Revenue Service. Internal revenue assessment lists for Texas, 1865-1866. (Washington: National Archives and Records Service, 1980). [Pamphlet and 2 microfilm reels available at TSLAC Genealogy Collection].
U. S. National Archives and Records Administration, Washington, DC
Records of the Internal Revenue Service (Record Group 58) [See the series Records of Direct Tax Commissioners in the Southern States 1855-1920 (bulk 1862-89); and Records of Internal Revenue Collection Districts 1862-1954.]
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 numbers: 2011/438, 2015/074

These records were transferred to the Archives and Information Services Division of 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 in Liberty, Texas, 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.

The boxes of Galveston County records brought from Liberty were removed from accession number 2011/438 and given a new accession number, 2015/074, on December 10, 2014, for the purposes of control and numbering.

Processing Information

Collection processed and DACS-compliant EAD finding aid created by Teri E. Flack, student intern, June-July 2012

Additions made to series and subseries to reflect processing of boxed records; new series added to include processed records by Teri E. Flack, volunteer, August 2016

Appraisal Information

These records were appraised and determined to be archival in June 2012 and July 2016.

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Detailed Description of the Records

Assessment rolls, 1865-1878, 1899-1900, 1906, 1930, 1950,
1.53 cubic ft. (including 5 volumes)

Assessment rolls were created by the Galveston County tax assessor-collector to record the taxpayers for property assessed for taxation in the county. The records date 1865-1878, 1899-1900, 1906, 1930, and 1950. Types of records include a register of United States direct tax assessments, a register of rendered property, registers and related notes of assessment rolls of unrendered property, supplemental assessment rolls, a roll of errors in assessments, and a register of church and school exemptions.
The United States direct tax assessment roll, identifying land owned in other counties by Galveston County residents, dates 1865-1866. Information includes the land description, owners, county in which land is owned, valuation, tax, penalty, exemptions, date paid, by whom paid, original grantee, and remarks. The volume is not indexed, but the information is arranged alphabetically by land owner's surname. Information in the volume identifies it as "United States Direct Tax Valuation of Land & Lots in Galveston County, State of Texas, assessed under an Act of Congress for the collection of direct taxes in insurrectionary districts within the United States and for other purposes approved June 7, 1862." The volume is an assessment register of citizens who lived in Galveston County in 1865-1866 and who owned land in another Texas county. It is not known who compiled the information; however, the volume ultimately became part of the Galveston County tax assessor-collector's records. The direct tax was passed in 1861 by the Congress of the United States. The June 1862 law insured that the tax applied to citizens of the southern states (so-called "insurrectionary districts"), and it directed the President to appoint three tax commissioners for each state to administer the assessment and collection of the taxes (U.S. Statutes at Large, 38th Congress, Session II, Ch. 87, 1862). Collection of the taxes in states, such as Texas, which never fell under federal control during the Civil War was deferred until the war ended. In 1865, US tax commissioners began collecting the taxes in Texas. In 1867, Congress suspended collection of the tax. In 1891, Congress provided for the taxes to be refunded.
The index to rendered property, identifying real property rendered for tax purposes, dates 1867-1876. Information includes the description of the land (block/lot, outlot/quarter or headright class/number/grantee), name of the person rendering the property, years rendered, and number of acres (if applicable). No valuation or tax information is included. Information is arranged by land description. There is no index to taxpayers.
Assessment rolls of unrendered property date 1877 and 1878. Information includes 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. Although not indexed, each volume internally is arranged roughly alphabetically by the first letter of the last name of the property owner.The data in each volume are arranged alphabetically by the first letter of the last name of the property owner. Loose papers were removed from the 1878 volume and include notes on assessed valuations and calculations.
The supplemental assessment rolls date 1899-1900 and 1906. Each page provides an addendum to the tax assessment rolls for a particular year. The information includes name of the land owner, description of the property, assessed valuation, and amount of taxes. The rolls are not indexed.
The stubs for redemption receipts for taxes paid date 1930. These loose pages reflect supplemental taxes paid by taxpayers. The pages are not indexed.
The rendered roll of church and school exemptions identifying real property claimed to be exempt from taxes, dates 1950. Information includes the owner of the property; address; identification of land as public school house, place of religious worship, minister's dwelling, public college or academy, buildings used exclusively for school purposes, and land or other property bought to satisfy or protect bonds or mortgages; and legal description of the land. The volume is not indexed.
Each of Texas' constitutions delegated to the counties the functions of tax assessment. Legislative statutes defined the duties to be performed. 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 (Act 1876, 15th Texas Legislature, Ch. 125). 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.
Arrangement
The records are arranged chronologically.
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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
Volume
2011/438-1110 United States direct tax assessment roll, 1865-1866
Volume
2011/438-1111 Index to rendered property, 1868-1876
[Note: Loose paper from this volume was moved to 2015/074-48]
Volume
2011/438-1 Assessment roll on unrendered property, 1877
Volume
2011/438-2 Assessment roll on unrendered property, 1878
[Note: Loose papers from this volume were moved to 2015/074-48]
Box
2015/074-48 Page from tax register, 1874-1876
[Note: This loose paper was removed from 2011/438-1111]
Notes regarding assessment of property, 1878
[Note: These loose papers were removed from 2011/438-2]
Box
2015/074-49 Supplemental assessment roll, 1899-1900
Supplemental assessment roll, 1906
Errors in assessments, 1906
Stubs of redemption receipts for taxes paid, 1930
Volume
2011/438-1112 Rendered roll of church and school exemptions, 1950

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Delinquent tax records, 1884-1959, 1961, 1963,
26.7 cubic ft. (including 104 volumes)

Delinquent tax records, relating to the identification of county taxpayers who were delinquent in the payment of taxes, were compiled, recorded, and maintained by the Galveston County tax assessor-collector and date 1884-1959, 1961, and 1963. The records consist of delinquent tax rolls, records of property reported delinquent or sold to the state, records of taxpayers delinquent as of March 31 (Form 18), records of delinquent and insolvent personal property taxpayers, records of property taxes delinquent since 1919, and a register of tax lawsuits. Each of the subseries includes compilations of delinquent taxpayers; however, each type of record was recorded and compiled pursuant to different statutes and for different purposes.
Organization
The records are organized into six subseries:
Delinquent tax rolls, 1884-1911, 2 cubic ft. (28 volumes)
Records of property reported delinquent or sold to the state, 1885-1916, 1919-1924, 1927-1932, 1935-1938, 9.44 cubic ft. (19 volumes)
Records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938, 7.74 cubic ft. (33 volumes)
Records of delinquent and insolvent personal property taxpayers, 1906, 1926-1927, 1929, 1931, 1934-1936, 1938, 1940, 1943-1946, 1958, 1961, 1963, 1.54 cubic ft. (including 15 volumes)
Records of property taxes delinquent since 1919, 1919-1950, 5.88 cubic ft. (9 volumes)
Records of delinquent tax lawsuits, 1945-1959, 0.1 cubic ft.
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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
Delinquent tax rolls, 1884-1911,
2 cubic ft. (28 volumes)
Delinquent tax rolls recorded and maintained by the Galveston County tax assessor-collector as part of his responsibility to identify delinquent taxpayers date 1884-1911. Information in these handwritten multi-year registers includes 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 person was delinquent, the collector entered the form, folio, and line (from the appropriate tax roll); the assessed value; and the state and county taxes due. If a person was delinquent for multiple years, the total amount of taxes due was entered.
The entries are arranged by property description. 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. The volumes are not indexed.
Arrangement
The records are arranged chronologically and then by property location. Internally, each volume is arranged by property description.
Preferred Citation
(Identify the item), Delinquent tax rolls, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
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
Records of property reported delinquent or sold to the state, 1885-1916, 1919-1924, 1927-1932, 1935-1938,
9.44 cubic ft. (19 volumes)
Records of property reported delinquent or sold to the state were compiled, recorded, and maintained by the Galveston County tax assessor-collector pursuant to a specific state statute (Article 5232b, Chapter 5a, Tex. Rev. Stat., 1897; recodified at Art. 7682, Ch. 13, Rev. Civ. Stat., 1911; recodified at Art. 7318, Ch. 9, Rev. Civ. Stat., 1925). They date 1885-1916, 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.
The 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 (reflecting 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 is indexed.
The records are delinquency lists compiled by the county tax collector from the information provided by the Comptroller. 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.
Arrangement
The records are arranged chronologically and then by property location. The information within each volume is arranged by property description.
Preferred Citation
(Identify the item), 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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
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 Leon1937-1938
Records of taxpayers delinquent as of March 31 (Form 18), 1898-1919, 1921-1924, 1926-1932, 1934, 1938,
7.74 cubic ft. (33 volumes)
Records of taxpayers delinquent as of March 31 (Form 18), reflecting the tax collector's copies of the Comptroller's Office's Form 18, were compiled, recorded, and maintained by the Galveston County tax assessor-collector pursuant to specific statutes and purposes. The records date 1898-1919, 1921-1924, 1926-1932, 1934 and 1938. Each volume compiled delinquent taxes from the county's various tax rolls (B, C, D, and 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. Information in the volumes for years 1919-1938 also includes columns for value and the identification of the page and line on the original tax roll. Also, the types 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 (reflecting 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.
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 (Act 1897, 25th Legislature, Ch. 103, Sec. 10). The Comptroller created Form 18 for tax collectors to use to meet the requirements of this law.
Arrangement
The records are arranged chronologically. Internally, 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. Internally, 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), 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.
Restrictions on Access
None.
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 Supplemental assessment roll, 1931
Volume
2011/438-83 1932
Volume
2011/438-84 1934
Volume
2011/438-85 1938
Records of delinquent and insolvent personal property taxpayers, 1906, 1926-1927, 1929, 1931, 1934-1936, 1938, 1940, 1943-1946, 1958, 1961, 1963,
1.54 cubic ft. (including 15 volumes)
Records of delinquent and insolvent personal property taxpayers compiled, recorded, and maintained by the Galveston County tax assessor-collector date 1906, 1926-1927, 1929, 1931, 1934-1936, 1938, 1940, 1943-1946, 1958, 1961, and 1963. The records in this subseries reflect delinquent or insolvent taxpayers who owed property taxes on personal property (no real property is included) each year. The types of property included in these records are personal property, automobiles, boats, and railroads. Information includes the name of the taxpayer, property for which taxes are delinquent, amount of taxes owed. Delinquent poll taxes are also included. The records include all delinquent personal property taxpayers in the county. None of the volumes are indexed. The 1906 records are unbound loose pages. The 1931 records consist of 14 pages of loose records listing unrendered automobiles. State law required the county tax collector to compile an annual list of delinquent or insolvent taxpayers (Art. 7263, Tex. Rev. Civ. Stat., Chapter 8, 1925).
The Galveston County auditor recorded, compiled, and maintained a separate set of these records. Volumes in the tax assessor-collector's office records for five years – 1936, 1938, 1940, 1943, and 1945 – are unaudited duplicates of the auditor's records. Other than auditor's markings on the audited version, both copies for these years are identical. The auditor's office records include audited volumes for three years – 1937, 1939, and 1948 – for which there is no corresponding duplicate copy in the tax assessor-collector's records (Galveston County Auditor's Office records, 1893-1960, undated, bulk 1905-1960, 39.04 cubic ft. (including 170 volumes). In particular, see the series Budget and taxation records, 1910-1955, 2.31 cubic ft. (including 18 volumes)).
Arrangement
The records are arranged chronologically. Each volume is arranged internally by type of tax roll.
Preferred Citation
(Identify the item), 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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
Box
2015/074-49 1906
Volume
2011/438-1113 1926
Volume
2011/438-3 1927
Volume
2011/438-4 1929
Box
2015/074-49 Unrendered automobiles, 1931
Volume
2011/438-5 1934
Volume
2011/438-6 1935
Volume
2011/438-8 1936
Volume
2011/438-11 1938
Volume
2011/438-14 1940
Volume
2011/438-16 1943
Volume
2011/438-17 1944
Volume
2011/438-19 1945
Volume
2011/438-20 1946
Volume
2011/438-22 1958
Volume
2011/438-23 1961
Volume
2011/438-24 1963
Records of property taxes delinquent since 1919, 1919-1950,
5.88 cubic ft. (9 volumes)
Records of property taxes delinquent since 1919 were recorded, compiled, and maintained by the Galveston County tax assessor-collector and date 1919-1950. 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 volumes dated 1919-1934 identify homesteaded property and include a category for state aid taxes. The volumes dated 1919-1950 include only the town of San Leon. For each property there is a separate entry for each year the property was delinquent. The volumes are not indexed. The volumes dated 1919-1934 are the lists of Galveston County taxpayers whose taxes were still delinquent in 1935. The volumes dated 1919-1950 are the lists of taxpayers whose taxes were still delinquent in 1951.
In 1935, the legislature barred the collection of any taxes delinquent prior to December 31, 1919 (Act 1935, 44th Legislature, Ch. 128). Tax collectors were directed to compile a list of all taxes that were still delinquent and not barred from collection. 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 (Act 1951, 55th Legislature, Ch. 181).
Arrangement
The records are arranged by property location. Internally, the information is arranged by property description.
Preferred Citation
(Identify the item), 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.
Restrictions on Access
None.
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
Register of delinquent tax lawsuits, 1945-1959,
0.1 cubic ft.
A register of delinquent tax lawsuits, identifying court cases filed to recover delinquent taxes, was compiled and maintained by the Galveston County tax assessor-collector and dates 1945-1959. Information includes case name and number, date filed, names of defendants, residence of defendant(s), date served, appearance date, identity of property, years delinquent, list of pleadings filed, and court costs. The register is not indexed. The register was removed from its original bindings and re-housed for preservation purposes. The order in which the register was bound was maintained.
Arrangement
The data are arranged chronologically.
Preferred Citation
(Identify the item), Register of delinquent tax lawsuits, Delinquent tax records, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Box
2015/074-48 1945-1959

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Drainage district tax records, 1909-1946,
1.2 cubic ft. (5 volumes)

Drainage district tax records record drainage taxes collected by the Galveston County tax assessor-collector for the years 1909-1946. 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. The volumes are not indexed. 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 Legislature, Ch. 40).
Arrangement
The volumes 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.
Restrictions on Access
None.
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,
0.87 cubic ft. (5 volumes)

Occupation license and tax records, compiled, recorded, and maintained by the Galveston County tax assessor-collector consist of two types of records of occupation taxes: registers of licenses issued and registers of taxes collected. They date 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.
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 (Act, 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 (Act 1866, 11th Legislature, Ch. 903). 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 (Act 1889, 21st Legislature, Ch. 32, Sec. 1). Later legislatures increased the amount of taxes due for each occupation. In 1907, the legislature repealed 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 (Act 1907, 30th Legislature, Ch. 35).
Organization
The records are organized into 2 subseries:
Registers of occupation licenses, 1890-1896, 1913-1925, 0.43 cubic ft. (2 volumes)
Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932, 0.44 cubic ft. (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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
Registers of occupation licenses, 1890-1896, 1913-1925,
0.43 cubic ft. (2 volumes)
Registers of occupation licenses recorded, compiled, and maintained by the Galveston County tax assessor-collector reflecting licenses issued date 1890-1896 and 1913-1925. Information includes the license-holder's name (individual or company), locality, occupation (1890-1896), and time period during which the license was effective. The volumes are not indexed.
Arrangement
The volumes are arranged chronologically. Each volume internally is arranged 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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
Volume
2011/438-119 1890-1896
Volume
2011/438-120 1913-1925
Registers of occupation taxpayers, 1865-1870, 1897-1904, 1919-1932,
0.44 cubic ft. (3 volumes)
Registers of occupation taxpayers recorded, compiled, and maintained by the Galveston County tax assessor-collector reflecting occupation taxes paid date 1865-1870, 1897-1904, and 1919-1932. Information includes the taxpayer's name, the purpose for which the tax was paid (1865-1870), the occupation (1897-1904, 1919-1932), effective dates of the license, the date and number of the tax collector's receipt (1897-1904, 1919-1932), and the amount of tax paid. The volumes are not indexed.
Arrangement
The volumes are arranged chronologically. Internally, the entries 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.
Restrictions on Access
None.
Technical Requirements
Many of the bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, many of the volumes may not be photocopied and must be treated with care. Check with State Archives staff to determine if a volume can be copied or scanned.
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,
0.81 cubic ft. (2 volumes)

Poll tax records, reporting monthly state and county poll tax collections by the Galveston County tax assessor-collector date 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.
A poll tax was collected from every eligible male in Texas 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" (Act 1848, 2nd Legislature, Ch. 122). 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, Tex. Rev. Civ. (1879) as amended Act 1881, 17th Legislature, First Called Session, Ch. 17. Recodifed at Art. 7355, Ch. 1, Title 126, Tex. Rev. Civ. Stat., 1911.)
Arrangement
The volumes are arranged chronologically. Internally, 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.
Restrictions on Access
None.
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,
0.25 cubic ft. (1 volume)

The scholastic census recorded, compiled, and maintained by the Galveston County tax assessor-collector identifies the school-age children residing within the county. The census dates 1878-1879. The 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/or 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 "the island west of Galveston," Bolivar Peninsula, and the mainland. The volume is not indexed. . 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 (Act 1876, 15th Legislature, Ch. 120, Sec. 20).
Arrangement
The data in the volume is 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.
Restrictions on Access
None.
Volume
2011/438-126 Tax Assessor's report of scholastic population, 1878-1879

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Correspondence and information files, 1906-1907, 1912-1925, 1929, 1932-1953, 1964, 1980,
0.32 cubic ft.

Correspondence and information files were recorded, compiled, and maintained by the Galveston County tax assessor-collector. They date 1906-1907, 1912-1925, 1929, 1932-1953, 1964, and 1980. The records consist of correspondence sent or received and information gathered by the tax assessor-collector on various topics.
Arrangement
The records are arranged by chronological order.
Preferred Citation
(Identify the item), Correspondence and information files, Galveston County Tax Assessor-Collector's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Box
2015/074-48 "Tax Collections Licenses & Registrations Oyster Locations"-Jefferson, Galveston, Brazoria, Matagorda, Calhoun, Aransas, Nueces & Cameron Counties, 1906-1907
Tax receipts-Colfax County, New Mexico, for George Pollard, 1912-1923
[Booklet]
Reports of assessed valuations, 1919, 1925, 1929
Correspondence-Comptroller and Attorney General's Opinions, 1932-1951
Information-Tax Assessor-Collectors Association of Texas, 1939-1951
Correspondence-acknowledgement of tax refund, May 1941
Correspondence-miscellaneous, 1943-1951
Tax-related commissioners court orders, 1944-1949, 1951-1953
Information-Galveston County employees retirement system, 1945-1951
Survey of Galveston County voting precincts, 1951
Information and correspondence-automation of tax journals, 1964
"Tracer Guide" training manual, Galveston County Tax Department, 1980
[Booklet]

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