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,
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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
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Creator: |
Galveston County (Tex.)Tax
Assessor-Collector's Office. |
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Title: |
Galveston County Tax Assessor-Collector's
Office records |
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Dates: |
1865-1871, 1877-1879, 1884-1950, 1958, 1961, 1963 |
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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. |
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Quantity: |
126 volumes |
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Language: |
These materials are written in English. |
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Repository: |
Texas State Archives |
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).
Return to the Table of Contents
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.
Return to the Table of Contents
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Organization of the Records |
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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. |
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Assessment rolls, 1877-1878, 2 volumes |
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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
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Drainage tax records, 1909-1946, 5 volumes |
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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
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Poll tax records, 1908-1916, 2 volumes |
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Scholastic census, 1878-1879, 1 volume |
Return to the Table of Contents
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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The terms listed here were used to catalog the records. The
terms can be used to find similar or related records. |
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Subjects: |
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Ad valorem tax--Galveston County
(Tex). |
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Business tax--Galveston County
(Tex). |
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Liquors--Taxation--Galveston County
(Tex). |
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Poll tax--Galveston County
(Tex). |
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Property tax--Galveston County
(Tex). |
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Redemption (Law)--Galveston County
(Tex). |
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Tax administration and
procedure--Galveston County (Tex). |
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Tax assessment--Galveston County
(Tex). |
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Tax collection--Galveston County
(Tex). |
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Taxation--Galveston County
(Tex). |
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Places: |
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Galveston County (Tex.)--Officials and
employees. |
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Document Types: |
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Forms (documents)--Taxation--Galveston
County (Tex.)--1865-1963. |
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Journals--Taxation--Galveston County
(Tex.)--1865-1963. |
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Registers--Taxation--Galveston County
(Tex.)--1865-1963. |
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Registers--Redemption (Law)--Galveston
County (Tex.)--1884-1911. |
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Functions: |
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Administering property tax. |
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Administering tax collection. |
Return to the Table of Contents
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The following materials are offered as possible sources of
further information on the agencies and subjects covered by the records. The
listing is not exhaustive. |
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Texas State Archives |
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Texas Comptroller's Office ad valorem tax volumes,
1835-1926, undated, 95.57 cubic ft. |
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Texas Comptroller's Office tax volumes (other than ad valorem), 1870-1873,
1879-1921, undated, 19.35 cubic ft. |
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Texas Comptroller's Office tax collectors' accounts, 1863-1866, 1874-1912,
1916-1920, 1937-1939, 8.09 cubic ft. |
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Texas Comptroller's Office, Ad Valorem Tax Division, County property
tax rolls, 1837-1981, more than 6,600 reels of microfilm, including Galveston
County |
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Galveston County Clerk's Office records, Poll lists, 1905-1921, 1923-1978
(98 volumes) [Part of accession 2011/438; see reference staff for
access] |
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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] |
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Galveston County District Clerk's Office records, Occupation licenses,
1870-1875 (1 volume) [Part of accession 2011/438; see reference staff for
access] |
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Galveston County Justice of the Peace records, Inventory of property, 1871
(1 volume) [Part of accession 2011/438; see reference staff for
access] |
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Galveston and Texas History Center, Rosenberg
Library, Galveston, Texas |
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Galveston County Tax Assessor's Abstracts,
1880-1914 |
Return to the Table of Contents
(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 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.
Collection physically and intellectually arranged and described by student intern
Teri E. Flack, June and July 2012
These records were appraised and determined to be archival by Laura Saegert in
June 2012.
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Assessment rolls, 1877-1878,
2 volumes |
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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. |
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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.
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Arrangement |
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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. |
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Preferred Citation |
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(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 |
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Property rendered for taxation,
1877 |
| Volume |
| 2011/438-2 |
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Property rendered for taxation,
1878 |
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Delinquent tax records, 1884-1950, 1958, 1961, 1963,
111 volumes |
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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. |
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Organization |
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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: |
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Compiled records of delinquent and insolvent personal property
taxpayers, 1927, 1929, 1934-1940, 1943-1946, 1948, 1958, 1961, 1963 (22
volumes) |
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Compiled records of property reported delinquent or sold to the state,
1897-1916, 1919-1924, 1927-1932, 1935-1938 (19 volumes) |
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Compiled records of property taxes delinquent since 1919, 1919-1950 (9
volumes) |
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Compiled records of taxpayers delinquent as of March 31 (Form 18),
1898-1919, 1921-1924, 1926-1932, 1934, 1938 (33 volumes) |
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Tax rolls, 1884-1911 (28 volumes) |
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Preferred Citation |
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(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. |
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Compiled records of delinquent and insolvent
personal property taxpayers, 1927,
1929, 1934-1940, 1943-1946, 1948, 1958, 1961, 1963,
22 volumes |
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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. |
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Arrangement |
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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. |
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Preferred Citation |
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(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 |
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1927 |
| Volume |
| 2011/438-4 |
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1929 |
| Volume |
| 2011/438-5 |
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1934 |
| Volume |
| 2011/438-6 |
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1935 |
| Volume |
| 2011/438-7 |
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1936, audited |
| Volume |
| 2011/438-8 |
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1936, unaudited |
| Volume |
| 2011/438-9 |
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1937, audited |
| Volume |
| 2011/438-10 |
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1938, audited |
| Volume |
| 2011/438-11 |
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1938, unaudited |
| Volume |
| 2011/438-12 |
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1939, audited |
| Volume |
| 2011/438-13 |
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1940, audited |
| Volume |
| 2011/438-14 |
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1940, unaudited |
| Volume |
| 2011/438-15 |
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1943, audited |
| Volume |
| 2011/438-16 |
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1943, unaudited |
| Volume |
| 2011/438-17 |
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1944 |
| Volume |
| 2011/438-18 |
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1945, audited |
| Volume |
| 2011/438-19 |
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1945, unaudited |
| Volume |
| 2011/438-20 |
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1946 |
| Volume |
| 2011/438-21 |
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1948, audited |
| Volume |
| 2011/438-22 |
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1958 |
| Volume |
| 2011/438-23 |
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1961 |
| Volume |
| 2011/438-24 |
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1963 |
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Compiled records of property reported
delinquent or sold to the state, 1897-1916,
1919-1924, 1927-1932, 1935-1938,
19 volumes |
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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. |
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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. |
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Arrangement |
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These records are arranged roughly chronologically and then by property
location. The information within each volume is arranged by property
description. |
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Preferred Citation |
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(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 |
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City blocks, 1885-1914 |
| Volume |
| 2011/438-26 |
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City outlots, 1885-1914 |
| Volume |
| 2011/438-27 |
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Denver resurvey and sections 1, 2, and 3,
1885-1914 |
| Volume |
| 2011/438-28 |
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Texas City and Alta Loma,
1885-1914 |
| Volume |
| 2011/438-29 |
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All property, 1915-1916 |
| Volume |
| 2011/438-30 |
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Vol. 1, Abstracts-Galveston,
1915-1916 |
| Volume |
| 2011/438-31 |
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Vol. 2, Denver resurvey, sections 1, 2, and 3, Texas City and
Alta Loma, 1915-1916 |
| Volume |
| 2011/438-32 |
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Abstracts-Dickinson,
1919-1920 |
| Volume |
| 2011/438-33 |
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Sections 1, 2, and 3-Alta Loma,
1919-1920 |
| Volume |
| 2011/438-34 |
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Abstracts-Denver resurvey,
1921-1922 |
| Volume |
| 2011/438-35 |
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All property, 1923-1924 |
| Volume |
| 2011/438-36 |
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All property, 1927-1928 |
| Volume |
| 2011/438-37 |
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Vol. 2, Clifton-by-the-Sea-San Leon farm home tracts,
1929-1930 |
| Volume |
| 2011/438-38 |
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Vol. 1, Acreage-Galveston Island,
1931-1932 |
| Volume |
| 2011/438-39 |
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Vol. 2, Texas City-Clifton-by-the-Sea,
1931-1932 |
| Volume |
| 2011/438-40 |
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Acreage-Dickinson, 1935-1936 |
| Volume |
| 2011/438-41 |
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Alta Loma-San Leon,
1935-1936 |
| Volume |
| 2011/438-42 |
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Acreage-Dickinson, 1937-1938 |
| Volume |
| 2011/438-43 |
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Alta Loma-San Leon 1937-1938 |
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Compiled records of property taxes delinquent
since 1919, 1919-1950,
9 volumes |
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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. |
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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. |
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Arrangement |
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These records are arranged by property location, and the information
within each volume is arranged by property description. |
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Preferred Citation |
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(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 |
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Acreage, 1919-1934 |
| Volume |
| 2011/438-45 |
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Galveston-Palm Garden,
1919-1934 |
| Volume |
| 2011/438-46 |
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Dickinson-Moore's-Alta Loma,
1919-1934 |
| Volume |
| 2011/438-47 |
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San Leon blocks 24-124,
1919-1934 |
| Volume |
| 2011/438-48 |
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San Leon block 125-S C Hamerly,
1919-1934 |
| Volume |
| 2011/438-49 |
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Vol. 12, San Leon blocks 94-124,
1919-1950 |
| Volume |
| 2011/438-50 |
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Vol. 13, San Leon blocks 125-155,
1919-1950 |
| Volume |
| 2011/438-51 |
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Vol. 14, San Leon blocks 156-178,
1919-1950 |
| Volume |
| 2011/438-52 |
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Vol. 15, San Leon blocks 179-206,
1919-1950 |
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Compiled records of taxpayers delinquent as
of March 31 (Form 18), 1898-1919,
1921-1924, 1926-1932, 1934, 1938,
33 volumes |
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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. |
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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). |
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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. |
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Arrangement |
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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. |
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Preferred Citation |
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(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 |
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1898 |
| Volume |
| 2011/438-54 |
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1899 |
| Volume |
| 2011/438-55 |
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1900 |
| Volume |
| 2011/438-56 |
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1901 |
| Volume |
| 2011/438-57 |
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1902 |
| Volume |
| 2011/438-58 |
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1903 |
| Volume |
| 2011/438-59 |
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1904 |
| Volume |
| 2011/438-60 |
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1905 |
| Volume |
| 2011/438-61 |
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1906 |
| Volume |
| 2011/438-62 |
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1907 |
| Volume |
| 2011/438-63 |
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1908 |
| Volume |
| 2011/438-64 |
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1909 |
| Volume |
| 2011/438-65 |
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1910 |
| Volume |
| 2011/438-66 |
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1911-1912 |
| Volume |
| 2011/438-67 |
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1913-1914 |
| Volume |
| 2011/438-68 |
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1915-1916 |
| Volume |
| 2011/438-69 |
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1917 |
| Volume |
| 2011/438-70 |
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1918 |
| Volume |
| 2011/438-71 |
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1919 |
| Volume |
| 2011/438-72 |
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1921 |
| Volume |
| 2011/438-73 |
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1922 |
| Volume |
| 2011/438-74 |
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1923 |
| Volume |
| 2011/438-75 |
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1924 |
| Volume |
| 2011/438-76 |
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1926 |
| Volume |
| 2011/438-77 |
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1927 |
| Volume |
| 2011/438-78 |
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1928 |
| Volume |
| 2011/438-79 |
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1929 |
| Volume |
| 2011/438-80 |
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1930 |
| Volume |
| 2011/438-81 |
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1931 |
| Volume |
| 2011/438-82 |
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1931, Supplemental assessment roll |
| Volume |
| 2011/438-83 |
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1932 |
| Volume |
| 2011/438-84 |
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1934 |
| Volume |
| 2011/438-85 |
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1938 |
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Tax rolls, 1884-1911,
28 volumes |
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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. |
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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. |
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Arrangement |
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These records are arranged chronologically and then by property location.
Each volume is arranged by property description. |
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Preferred Citation |
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(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 |
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Abstracts, numbers 1-182,
1884-1896 |
| Volume |
| 2011/438-87 |
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Abstracts, numbers 183-658,
1884-1896 |
| Volume |
| 2011/438-88 |
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City blocks 6-210, 1884-1896 |
| Volume |
| 2011/438-89 |
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City blocks 211-456,
1884-1896 |
| Volume |
| 2011/438-90 |
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City blocks 463-738,
1884-1896 |
| Volume |
| 2011/438-91 |
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Outlots 8-95, 1884-1896 |
| Volume |
| 2011/438-92 |
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Outlots 96-231, 1884-1896 |
| Volume |
| 2011/438-93 |
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Sections 2, 3, and 4,
1884-1896 |
| Volume |
| 2011/438-94 |
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Abstracts, 1897-1901 [1903] |
| Volume |
| 2011/438-95 |
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City blocks 5-455, 1897-1901
[1903] |
| Volume |
| 2011/438-96 |
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City blocks 456-748 and Wharf, 1897-1901
[1903] |
| Volume |
| 2011/438-97 |
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Outlots 1-136, 1897-1901
[1904] |
| Volume |
| 2011/438-98 |
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Additions, 1897-1901 [1911] |
| Volume |
| 2011/438-99 |
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Denver resurvey, 1897-1901
[1911] |
| Volume |
| 2011/438-100 |
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Section 1, lots 1-326, 1897-1901
[1911] |
| Volume |
| 2011/438-101 |
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Section 1, lots 327-535, 1897-1901
[1911] |
| Volume |
| 2011/438-102 |
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Section 2, lots 1-296, 1897-1901
[1911] |
| Volume |
| 2011/438-103 |
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Section 2, lots 297-503, 1897-1901
[1911] |
| Volume |
| 2011/438-104 |
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Sections 3 and 4, 1897-1901
[1911] |
| Volume |
| 2011/438-105 |
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Texas City, 1897-1901 [1911] |
| Volume |
| 2011/438-106 |
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Alta Loma blocks, 1897-1901
[1911] |
| Volume |
| 2011/438-107 |
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Alta Loma outlots 41-423, 1897-1901
[1911] |
| Volume |
| 2011/438-108 |
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Alta Loma outlots 424-565, 1897-1901
[1911] |
| Volume |
| 2011/438-109 |
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Abstracts, 1904-1910 [1911] |
| Volume |
| 2011/438-110 |
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City blocks 5-455, 1904-1910
[1911] |
| Volume |
| 2011/438-111 |
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City blocks 456-748 and Wharf, 1904-1910
[1911] |
| Volume |
| 2011/438-112 |
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Outlots 1-136, 1905-1911 |
| Volume |
| 2011/438-113 |
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Outlots, 137-232, 1905-1911 |
Return to the Table of Contents
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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. |
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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 |
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Vol. 2, October 1917-March 1923 |
| Volume |
| 2011/438-116 |
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Vol. 3, October 1923-November
1936 |
| Volume |
| 2011/438-117 |
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Vol. 4, January 1937-September
1941 |
| Volume |
| 2011/438-118 |
|
|
Vol. 5, October 1941-January
1946 |
Return to the Table of Contents
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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. |
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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. |
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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) |
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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. |
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Registers of occupation licenses,
1890-1896, 1913-1925,
2 volumes |
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|
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. |
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Arrangement |
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|
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. |
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|
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 |
|
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|
1890-1896 |
| Volume |
| 2011/438-120 |
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1913-1925 |
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Registers of occupation taxpayers,
1865-1870, 1897-1904, 1919-1932,
3 volumes |
|
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|
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. |
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Arrangement |
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|
These records are arranged chronologically. The entries within the
registers are arranged chronologically. |
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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 |
Return to the Table of Contents
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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).) |
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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 |
Return to the Table of Contents
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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 |
Return to the Table of Contents
|
