Texas State Library and Archives Commission

Galveston County (Tex.) Treasurer's Office:

An Inventory of Galveston County Treasurer's Office Records at the Texas State Archives, 1870-1963, bulk 1901-1963



Overview

Creator: Galveston County (Tex.) Treasurer's Office.
Title: Galveston County Treasurer's Office records
Dates: 1870-1963
Dates: bulk 1901-1963
Abstract: The Galveston County Treasurer's Office was established in 1846. The county treasurer was responsible for receiving and disbursing county funds and keeping the county's financial accounts. Records include financial ledgers and journals; registers of financial statements; financial reports; registers of general fund warrants; registers of claims and payments; bond registers; common school district financial reports; and a journal of common school district cash accounts. The records date 1870-1963, with the bulk dating 1901-1963.
Quantity: 12.41 cubic ft. (including 67 volumes)
Language: These materials are written in English.
Repository: Texas State Archives

Agency History

The office of county treasurer was established by statute in 1846 (Acts May 13, 1846, 1st Texas Legislature, Regular Session). Initially the treasurer was appointed by the county court; however, in 1850, the legislature made the county treasurer an elected county official (Acts 1850, 3rd Legislature, Regular Session, Ch. 74). Although the various Texas constitutions adopted during Reconstruction did not reference the office of county treasurer, the treasurer continued to be elected in accordance with the 1850 statute. The Constitution of 1876 permanently established the elected office of county treasurer (Art. XVI, Sec. 44, Constitution of the State of Texas, 1876).

The county treasurer was responsible for receiving all money due to the county and disbursing funds in accordance with directives by the county commissioners court, keeping an accurate accounting of the debts due to and from the county, and maintaining an accounting of the receipts and expenditures of all county funds. The treasurer's duties included keeping a general set of books showing the financial transactions of the county, making deposits and disbursements, reporting on the county's financial condition to the commissioners court, recording claims made against Galveston County, and maintaining records of bonds issued by Galveston County and payments made to bondholders (Acts May 13, 1846, 1st Legislature, Regular Session; codifed at Art. 994-996, Tex. Rev. Civ. Stat., 1879; recodified at Art. 926-928, Tex. Rev. Civ. Stat., 1895; recodified at Art. 1505-1507, Tex. Rev. Civ. Stat., 1911; recodified at Art. 1709-1711, Tex. Rev. Civ. Stat., 1925). The county treasurer also functioned as treasurer of the county's common school districts, overseeing the available public free school fund and permanent county school fund and managing receipts into and disbursements from the available school fund on behalf of the common school districts of Galveston County (Art. 3935-3936, Tex. Rev. Civ. Stat., 1895).

(Sources include: Several articles from the Handbook of Texas Online: "Galveston County" (Diana J. Kleiner), "Government" (Janice C. May), and "County Treasurer" (Dick Smith), published by the Texas State Historical Association (all accessed August 3, 2015); 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: The Survey, 1939), particularly the chapter "Governmental Organization and Records System"; Inventory of County Records-Galveston County Courthouse, Volumes I and III, compiled by Diane Hill, et al. (Austin: Texas State Library, 1980); The Laws of Texas, 1822-1897, compiled by H.P.N. Gammel (Austin: Gammel, 1898, reprinted University of North Texas Libraries, The Portal to Texas History; accessed August 3, 2015); The Constitution of the State of Texas: An Annotated Comparative Analysis, George D. Braden, et al. (Austin: Texas Advisory Commission on Intergovernmental Relations, 1977; accessed August 3, 2015); and the records themselves.)


Scope and Contents of the Records

Records of the Galveston County Treasurer's Office reflect the financial oversight duties of the treasurer. The records include county financial ledgers, journals, and registers; financial reports; records of claims and payments; bond records and registers; common school district monthly financial reports; and a journal of common school district cash accounts. Volumes are in the form of handwritten and typed entries into journals, registers, and lists. Loose papers are in the form of handwritten and typed correspondence, reports, and booklets. Dates covered are 1870-1963, with the bulk dating 1901-1963.

Financial records date 1870-1959 and include ledgers and journals; registers of financial statements, quarterly receipts and disbursements, and statements of indebtedness; financial reports; records of claims and payments; registers of general fund warrants; draft books; a receipt book of county convict cost warrants; a voucher receipt book; and registers of claims against Galveston County.

Bond records date 1882-1963, bulk 1901-1963, and include registers of capital improvement bonds, Santa Fe Railroad bonds, courthouse and jail bonds, scrip bonds, seawall and breakwater bonds, causeway bridge bonds, road bonds, inter-coastal canal bonds, and voting machine refunding bonds; a ledger of the bond interest and sinking fund; and a commissioners court order for refunding bonds.

Common school district financial records date 1897-1900 and 1954-1959, and include a cash accounts journal and monthly financial reports.


 

Organization of the Records

The records are organized into three series. One series is further organized into three subseries related to the purposes for which the records were created.
Financial records, 1870-1959, 8.81 cubic ft. (including 39 volumes)
  • Ledgers and journals, 1882-1959, 5.61 cubic ft. (18 volumes)
  • Financial reports, 1885-1907, 1.74 cubic ft. (including 12 volumes)
  • Records of claims and payments, 1870-1903, 1913-1931, 1.46 cubic ft. (including 9 volumes)
Bond records, 1882-1963, bulk 1901-1963, 3.42 cubic ft. (including 27 volumes)
Common school district financial records, 1897-1900, 1954-1959, 0.18 cubic ft. (including 1 volume)

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 large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
County government--Galveston County (Tex.)
County officials and employees--Galveston County (Tex.)
Local government--Galveston County (Tex.)
Transportation--Galveston County (Tex.)
Finance, Public--Galveston County (Tex.)
Finance, Public--Galveston County (Tex.)--Accounting.
Public schools--Galveston County (Tex.)
Expenditures, Public--Galveston County (Tex.)
Municipal bonds--Galveston County (Tex.)--Public improvements.
Finance--Galveston County (Tex.)
Revenue--Galveston County (Tex.)
Claims--Galveston County (Tex.)
Finance--Galveston County (Tex.)--Public schools
Places:
Galveston (Tex.)
Galveston County (Tex.)--History.
Galveston County (Tex.)--Officials and employees.
Galveston County (Tex.)--Politics and government.
Document Types:
Administrative records--Galveston County (Tex.)--1870-1963.
Ledgers (account books)--Galveston County (Tex.)--1882-1903.
Journals (accounts)--Galveston County (Tex.)--1882-1959.
Administrative reports--Galveston County (Tex.)--1885-1907, 1916-1919, 1936-1961.
Indexes by function--Galveston County (Tex.)--1870-1959.
Registers (lists)--Galveston County (Tex.)--1870-1903.
Ledgers (account books)--Galveston County (Tex.)--Public finance--1882-1963.
Bonds (negotiable instruments)--Galveston County (Tex.)--1882-1963.
Journals (accounts)--Galveston County (Tex.)--Schools--1897-1900.
Letterpress copybooks--Galveston County (Tex.)--County officers and employees--1885-1907.
Functions:
Administering expenditures.
Administering public finance.
Adminstering revenue.
Administering school finances.

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
Galveston County Auditor's Office records, 1893-1960, undated, bulk 1905-1960, 39.08 cubic ft. (including 170 volumes) [See the series Ledgers and journals, 1905-1959, 6.13 cubic ft. (22 volumes) and Bond records, 1893-1959, undated, bulk 1905-1959, 3.41 cubic ft. (including 24 volumes). Part of accessions 2011/438 and 2015/074; see Reference staff for access.]
Texas Comptroller's Office general revenue volumes, 1836-1994, 77.73 cubic ft. (292 volumes) [See the series County, city, and district bond registers and indexes, 1870-1994, 52.78 cubic ft. (115 volumes).]
Galveston County Clerk's Office records, 1838-1858, 1867-1978, undated, 65.74 cubic ft. (258 volumes). [See the series Registers of claims allowed by county commissioners, 1870-1905 (12 volumes).]
Texas Board of County and District Road Indebtedness county and district road reports, [192-]-1973, bulk 1932-1942, 25 cubic ft.
Texas Education Agency annual reports of school funds, 1911-1957, 684 microfilm reels
Texas Department of Transportation, Plans, drawings, and photographs of Galveston causeway construction and improvements, 1936-1937, 1950s-1960s, 1.75 cubic ft. [Part of accession 2010/102; see Reference staff for access.]

Administrative Information

Preferred Citation

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

Accession Information

Accession numbers: 2011/438 and 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

Processed by Teri E. Flack, volunteer, August 2015

Appraisal Information

These records were appraised and determined to be archival in July and September-October 2012.


Detailed Description of the Records

 

Financial records, 1870-1959,
8.81 cubic ft. (including 39 volumes)

Galveston County financial records relating to the county's financial transactions were recorded, compiled, and maintained by the Galveston County Treasurer pursuant to specific statutes and purposes. They consist of financial ledgers and journals, including ledgers, journals, and cash disbursement journals; registers of financial statements, quarterly receipts and disbursements, and statements of indebtedness; financial reports; registers of payment warrants; draft books; registers of claims against Galveston County; a receipt book of county convict cost warrants; a voucher receipt book; and a claim for expenses dating overall 1870-1959.
The county treasurer was charged with keeping an accurate set of books for the receipts and expenditures of all of the county's money and of all debts owed to or by the county and periodically reporting on the county's financial condition to the commissioners court (Acts 1846, 1st Legislature, May 13, 1846; codified at Art. 995-996, Tex. Rev. Civ. Stat., 1879; recodified at Art. 927-928, Tex. Rev. Civ. Stat., 1895; recodified at Art. 1506-1507, Tex. Rev. Civ. Stat., 1911; recodified at Art. 1710-1711, Tex. Rev. Civ. Stat., 1925).
Organization
The records are organized into three subseries:
Ledgers and journals, 1882-1959, 5.61 cubic ft. (18 volumes)
Financial reports, 1885-1907, 1.74 cubic ft. (including 12 volumes)
Records of claims and payments, 1870-1903, 1913-1931, 1.46 cubic ft. (including 9 volumes)
Preferred Citation
(Identify the item and cite the subseries), Financial records, Galveston County Treasurer's records, Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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.
Ledgers and journals, 1882-1959,
5.61 cubic ft. (18 volumes)
Ledgers and journals recorded, compiled, and maintained by the Galveston County Treasurer as part of his responsibility to keep a complete set of books showing the county's financial transactions date 1882-1959 and include ledgers, journals, cash disbursement journals, and a cash receipts journal. They total 18 volumes.
Ledgers are accounting registers summarizing financial transactions recorded in journals by fund or county office account. They date 1882-1903 and total nine volumes. Information includes county office account or fund, date, source of receipt or disbursement, amount, and corresponding journal page. The data are arranged by county office or fund and then chronologically. The volume dated 1882-1883 is not indexed. All other volumes are indexed within the volume. The ledgers summarize entries from journals kept for various purposes. The treasurer produced financial statements and reports for the commissioners court from the summary totals in the ledgers.
Journals are accounting registers of financial transactions recorded by date. The records date 1882-1959 and total nine volumes. Information includes journals and cash receipt and disbursement journals. Information includes date, county office or fund, amount, payee or source of amount received, and corresponding page number in ledger. Journal amounts were aggregated by account or fund and recorded in one or more ledgers. Every journal entry was aggregated into one or more ledgers. The data are arranged by date. All journals, except the cash receipt journal and cash disbursement journals, contain an index of their contents.
The Galveston County Auditor maintained a separate set of financial ledgers and journals. While none of the ledgers and journals in the Treasurer's Office records duplicate the records of the Galveston County Auditor, they include duplicate information. (Galveston County Auditor's Office records, 1893-1960, undated, bulk 1905-1960, 39.04 cubic ft. (including 170 volumes). In particular, see the series Ledgers and journals, 1905-1959, 6.13 cubic ft. (22 volumes). Part of accessions 2011/438 and 2015/074; see Reference staff for access.)
Arrangement
The volumes are arranged by type and then chronologically.
Preferred Citation
(Identify the item), Ledgers and journals, Financial records, Galveston County Treasurer's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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
2011/438-649 Ledger, December 1882-March 1883
Volume
2011/438-650 Volume 1, Ledger, December 1886-October 1888
Volume
2011/438-651 Volume 2, Ledger, November 1888-October 1891
Volume
2011/438-652 Volume 3, Ledger, November 1891-April 1895
Volume
2011/438-653 Volume 4, Ledger, May 1895-January 1900
Volume
2011/438-654 Volume 5, Ledger, February 1900-January 1903
Box
2011/438-846 Ledger - General fund, interest and sinking funds; bond funds; county officer funds; retirement fund, 1931-1957
[volume]
Box
2011/438-847 Ledger - General fund, interest and sinking funds; bond funds; county officer funds; retirement fund, 1957-1959
[volume]
Box
2011/438-848 Ledger of accounts closed prior to January 1954, 1931-1954
[volume]
Volume
2011/438-655 Journal, December 1882-July 1883
Volume
2011/438-656 Volume 1, Journal, January 1887-May 1902
Volume
2011/438-657 Volume 2, Journal, July 1902-September 1935
Volume
2011/438-658 Volume 3, Journal, October 1935-December 1959
Volume
2011/438-659 Cash disbursements journal, December 1884-May 1885
Volume
2011/438-660 Cash disbursements journals, December 1886-May 1888
Volume
2011/438-661 Cash disbursements journal, December 1955-December 1957
Volume
2011/438-849 Cash disbursements journal, December 1958-December 1959
Volume
2011/438-850 Cash receipts journal, November 1955-November 1957
Financial reports, 1885-1907,
1.74 cubic ft. (including 12 volumes)
Financial reports recorded, compiled, and maintained by the Galveston County Treasurer reflect the duty of the treasurer to periodically report to the county commissioners court on the financial condition of the county. The records date 1885-1907 and consist of 0.25 cubic ft. of loose records and 12 volumes. Types of records include registers of financial statements, quarterly receipts and disbursements, and statements of indebtedness; and various annual financial reports.
The registers of financial statements, quarterly receipts and disbursements, and statements of indebtedness are letterpress compilations of regular reports made by the Galveston County Treasurer to the Galveston County Commissioners Court reporting on the financial condition of the county. The records date 1885-1907 and total 12 volumes. Information includes monthly financial statements, quarterly reports of receipts and disbursements, and periodic statements of county indebtedness. The 1885 volume contains only one page of financial reports. The volumes are not indexed.
Annual financial reports include fee reports, reports of property, and annual treasurer's reports on bonds and warrants outstanding and outstanding indebtedness. The records date 1916-1919 and 1936-1961 and total 0.25 cubic ft.
The county treasurer was required to file with the county commissioners court a regular report of all monies received and disbursed, all debts due to and from the county, and all other proceedings of his office (Art. 996, Tex. Rev. Civ. Stat., 1879; recodified at Art. 928, Tex. Rev. Civ. Stat., 1895).
Arrangement
The records are arranged by type and then chronologically.
Preferred Citation
(Identify the item), Financial reports, Financial records, Galveston County Treasurer's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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
2011/438-851 June 1885
Volume
2011/438-662 December 1886-August 1889
Volume
2011/438-663 August 1889-July 1892
Volume
2011/438-664 August 1892-January 1895
Volume
2011/438-665 January 1895-February 1896
Volume
2011/438-666 April 1896-January 1898
Volume
2011/438-667 January 1898-January 1899
Volume
2011/438-668 January 1899-July 1900
Volume
2011/438-669 July 1900-January 1902
Volume
2011/438-670 September 1901-November 1902
Volume
2011/438-671 January 1903-January 1904
Volume
2011/438-672 September 1905-April 1907
Box
2015/074-17 Annual fee reports, 1936-1955
Reports of property, 1942-1956
Annual Treasurer's reports - bonds and warrants outstanding and outstanding indebtedness, 1916-1919, 1937-1957
[trifold]
Annual Treasurer's reports - bonds and warrants outstanding and outstanding indebtedness, 1958-1961
Records of claims and payments, 1870-1903, 1913-1931,
1.46 cubic ft. (including 9 volumes)
Records of claims and payments recorded, compiled, and maintained by the Galveston County Treasurer reflect the duty of the treasurer to review and approve claims for payment and to oversee county expenditures and payments. The records date 1870-1903 and 1913-1931 and consist of a fractional amount of loose papers and nine volumes. Types of records include registers of general fund warrants, draft books, registers of approved claims against the county, a receipt book of county convict cost warrants, a voucher receipt book, and a claim by League City for expenses.
Registers of general fund warrants record payments made by the Galveston County Treasurer. The records date 1878-1903 and consist of three volumes. Information includes the number of the warrant, date issued, to whom issued, amount, by whom registered, registration number, date registered, interest due, date cancelled, total amount paid, and remarks. The volumes are not indexed.
A draft book, recording drafts against Galveston County in payment of claims, dates 1870-1872. Information includes the date and number of the draft, date of allowance, amount, nature and character of the claim, signature of drawer, and remarks. A draft receipt book records the receipt by payees of drafts against Galveston County in payment of claims and dates 1870-1879. Information in the volume includes date of issue, number of draft and claim, name of drawer, amount, source of funds, signature of drawer, date of cancellation, by whom presented for collection, by whom cancelled, and remarks. Neither volume is indexed. An 1870 statute designated the county court, consisting of the county's five justices of the peace, as the administrators of county government. At the court's direction, the county treasurer issued drafts to pay approved claims. These books were examined annually by the county court and then posted in the office of the district clerk for public examination (Acts 1870, Legislature, Called Session, Ch. 65). In 1876, the county commissioners court became the administrator of county government with the responsibility for authorizing the payment of claims against the county.
Registers of approved claims against Galveston County record claims approved by the administrators of county government for payment by the treasurer. The records date 1874-1881 and total two volumes. Information includes the number of the claim, date approved and registered, payee, amount, number of the draft, and date of cancellation. The volumes are not indexed. In 1874, the legislature adopted an act authorizing counties to pay outstanding claims by levying a special property tax. The county court required anyone with a claim to present the claim to the court for registration and approval. The county treasurer was authorized to pay only those claims which had been registered and approved (Acts 1874, 14th Legislature, Regular Session, Ch. 140). Payment of approved debt claims are reflected in the 1874 volume. Following adoption of the Constitution of 1876, the legislature enacted statutes governing county finances which required the treasurer to keep a book in which he registered all claims against the county. No claim could be paid until it was registered with the treasurer (Art. 961, Tex. Rev. Civ. Stat., 1879).
The receipt book of convict cost warrants records payments out of the county's road and bridge fund to county officers of amounts owed by convicts for fines and court costs. The single volume dates 1913-1927. Information includes date, amount paid, county officer payee, court case number, and name of convict. The volume is not indexed. In 1876, the Texas legislature enacted a law allowing the county to hire out to a private individual or company anyone convicted of a misdemeanor or petty offense who was subsequently jailed for failure to pay his or her fine and court costs. The work could continue until the money generated by the convict's labor covered all amounts owed. Convicts were put to work on roads, bridges or other public works. When the payments for the convict's labor were sufficient to pay the fines and court costs, the county judge directed the treasurer to issue a payment warrant in favor of each county officer (county or district court clerk, county attorney, sheriff, constable) to whom the fines or costs were due (Acts 1876, 15th Legislature, Regular Session, Ch. 138; codified at Art. 3602, et seq., Tex. Rev. Civ. Stat., 1879; recodified at Art. 3744, et seq., Tex. Rev. Civ. Stat., 1895; recodified at Art. 6249, et seq., Tex. Rev. Civ. Stat., 1911).
A voucher receipt book dates 1921-1931 and records the date, payee, purpose of the voucher, and amount. The volume is not indexed.
Historical Note
The legislative requirement for counties to keep a register of outstanding claims began in 1870. The register was maintained by the county clerk. In 1874, the legislature further directed the county court to register each claim and reflect its approval in the court's minutes (Acts 1874, 14th Legislature, Regular Session, Ch. 140, Section 3). Following adoption of the Constitution of 1876, the legislature directed each county commissioners court to file all reports and vouchers in the office of the clerk of the county court while at the same time, the county treasurer was directed to also keep a record of claims (Art. 977 et seq., Tex. Rev. Civ. Stat., 1879; recodified at Art. 867 et seq., Tex. Rev. Civ. Stat., 1895). Claim registers maintained by the Galveston County Clerk may be found at Galveston County Clerk's Office records, 1838-1858, 1867-1978, undated, 65.74 cubic ft. (258 volumes). In particular, see the series Registers of claims allowed by county commissioners, 1870-1905, 12 volumes. After the legislature established the county auditor's office in 1909, the handling of claims was transferred to that office. Claim registers maintained by the Galveston County Auditor may be found at Galveston County Auditor's Office records, 1893-1960, undated, bulk 1905-1960, 39.04 cubic ft. (including 170 volumes). In particular, see the series Claims, expenditure, and payment records, 1905-1955, undated, 5.73 cubic ft. (including 13 volumes). Part of accessions 2011/438 and 2015/074; see Reference staff for access.
Arrangement
The records are arranged chronologically. The books and registers are arranged internally by warrant, voucher, or draft number.
Preferred Citation
(Identify the item), Records of claims and payments, Financial records, Galveston County Treasurer's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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
2011/438-673 Registry of general fund warrants, July 1878-June 1886
Volume
2011/438-674 Registry of general fund warrants, July 1884-April 1902
Volume
2011/438-675 Registry of general fund warrants, December 1899-May 1903
Volume
2011/438-676 Draft book, December 1870-May 1872
Volume
2011/438-677 Draft receipt book, May 1870-December 1879
Volume
2011/438-678 Register of approved claims, July 1874-December 1875
Volume
2011/438-679 Register of approved claims, November 1879-March 1881
Volume
2011/438-826 Receipt book of county convict cost warrants, August 1913-May 1927
Box
2015/074-17 Voucher receipt book, July 1921-February 1931
[volume]
League City claim for expenses, 1900



 

Bond records, 1882-1963, bulk 1901-1963,
3.42 cubic ft. (including 27 volumes)

Bond records recorded, compiled, and maintained by the Galveston County Treasurer relate to the issuance of public debt by Galveston County for various purposes. The records date 1882-1963, bulk 1901-1963, and consist of a fractional amount of loose records and 27 volumes. Types of records include registers of specific bond issues and a commissioners court order for refunding bonds in 1954.
Bond registers reflect the issuance of public debt by Galveston County for the named purposes, including refinancing county debt issued prior to April 18, 1876; building and renovating the courthouse and jail, the seawall and breakwaters, the causeway between Galveston Island and the mainland, county roads, and the inter-coastal canal; refinancing previously issued debt; and refunding voting machine time warrants. The records date overall 1882-1963, bulk 1901-1963 and total 27 volumes. Information includes a description of the issue (purpose of the bond issue, total value of bond issue, number of bonds issued, length of term, face value of each bond, bond issue date, interest rate, and payment terms), original purchaser(s), numbered bond coupons redeemed by purchasers, date of issue, date of coupon payments, date of transfer, name and address of person to whom bond was transferred, and date of redemption. In 1899, legislation passed requiring a county to submit bond propositions to the voters for approval before issuing the bonds (Acts 1899, 26th Legislature, Regular Session, Ch. 149; codified at Art. 605-607, Tex. Rev. Civ. Stat., 1911). Registers of bonds issued after 1899 reflect the date of the election in which the bond issue passed. Information in the registers of refunding bonds also generally includes the identity and date(s) of the original bond issues being refunded and the date(s) of the commissioners' court order(s) authorizing the issuance of the refunding bonds. Refunding bonds did not require voter approval. The volumes are not indexed. The bonds were issued under specific authority to issue public debt granted to Texas counties by the Texas Constitution and authorized by the legislature in various statutes. Statutes set the bond term and maximum interest rate.
A municipal bond is a promise by a governmental entity to repay a specified amount of money on a particular date with periodic payments of interest. Bonds issued by county governments are used primarily to finance capital projects. Types of municipal bonds generally fall into two categories: general obligation bonds for which repayment is backed by the full faith and credit of the county government based on its taxing authority; and revenue bonds, which are backed by the revenues from a specific enterprise or project, such as a hospital. Governmental entities are also given the authority to redeem existing bonds and issue new debt in place of the previous bonds (usually because of more favorable terms or to extend the length of time in which the debt may be repaid). These types of bonds are referred to as refunding bonds.
The Galveston County Treasurer maintained a set of bond registers that duplicated registers kept by the Galveston County Auditor. Many, but not all, of the volumes in this series are duplicates of registers found in the Galveston County Auditor's Office 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 Bond records, 1893-1959, undated, bulk 1905-1959, 3.41 cubic ft. (including 24 volumes); Seawall construction records, 1902-1959, 2.12 cubic ft. (including 9 volumes); and Causeway construction records, 1909-1952, 2.57 cubic ft. (including 12 volumes). Part of accessions 2011/438 and 2015/074; see Reference staff for access.)
Registers of six percent bonds date 1882-1898 and include two registers of six percent bonds and a register of six percent bond coupons. The registers of bonds date 1882-1884 and 1886-1898. The register of coupons for six percent bonds dates 1885-1886, and the information includes the coupons submitted by bondholders for periodic interest payments. In 1881, the legislature authorized counties to issue 20-year six percent bonds for the purpose of funding bonds and other debt issued prior to April 18, 1876 (Acts 1881, 17th Legislature, Regular Session, Ch. 104).
A register of six percent bonds funding ten percent Santa Fe bonds dates 1882-1902. The volume is not indexed. In 1871, counties were given the authority to issue bonds to aid in the construction of railroads and other works of internal improvements (Acts 1871, 12th Legislature, 1st Session, General Laws, Ch. 37). That act was repealed in April 1874; however, a subsequent amendment to the repealed act provided that Galveston County was exempted from the repeal and allowed to hold an election to determine if the county would "take and subscribe for" stock in the Gulf, Colorado, and Santa Fe Railroad (Acts 1874, 14th Legislature, Regular Session, Ch. 158). Galveston County subsequently issued bonds to pay for the stock. In 1879, the legislature authorized Galveston County to sell its shares in the railroad provided that all proceeds were used to purchase and redeem the Galveston County Gulf, Colorado, and Santa Fe railway stock bonds (Acts 1879, 16th Legislature, Regular Session, Ch. 3). Apparently, the sale did not result in sufficient funds to redeem all of the shares because following adoption of the 1881 statute authorizing counties to issue six percent bonds for the purpose of repaying debt issued prior to April 18, 1876 (Acts 1881, 17th Legislature, Regular Session, Ch. 104), Galveston County authorized the issuance of six percent bonds funding the previously issued ten percent Santa Fe bonds.
Registers of courthouse and jail bonds issued for the purpose of constructing or renovating the Galveston County courthouse and jail date 1897-1949 and total two volumes. Courthouse bonds were first authorized by the legislature in 1881 for any county having no courthouse at the county seat (Acts 1881, 17th Legislature, Regular Session, Ch. 9). In 1884, the legislature amended the statute to permit the issuance of bonds to build jails and bridges (Acts 1884, 18th Legislature, Special Session, Ch. 17 and 18). The legislature repealed those laws in 1893 when it consolidated into one statute the authority to issue bonds for building a courthouse and/or jail and for purchasing or building bridges for public purposes (Acts 1893, 23rd Legislature, Regular Session, Ch. 84; codified at Art. 877, et seq., Tex. Rev. Civ. Stat., 1895; recodified at Art. 610, Tex. Rev. Civ. Stat., 1911; recodified at Art. 718, et seq., Tex. Rev. Civ. Stat., 1925).
Registers of scrip bonds issued for the purpose of refinancing debt previously issued by Galveston County date 1901-1916 and total two volumes. One volume includes a general funding scrip bond issue consisting of bonds #1-500. One volume includes a road and bridge scrip funding bond issue consisting of bonds #1-500. In response to the 1900 hurricane, the legislature granted cities and counties "in which there has been, or may be hereafter, great destruction or damage of property or depreciation of the value of taxable property by reason of storms, floods or other great disasters" the power to fund or refund their outstanding bonded indebtedness and to exchange outstanding bonds for new bonds, warrants or scrip (Acts 1901, 27th Legislature, 1st Called Session, Ch. 9). The legislature exempted county officials from submitting these bonds for voter approval.
Registers of seawall and breakwater bonds issued for the purpose of constructing, maintaining, and renovating a seawall and breakwaters on Galveston Island date 1916-1963 and total three volumes. The records include registers of general obligation bonds and refunding bonds. In 1901, the legislature granted all counties and cities located on the Gulf coast authority to "establish, locate, erect, construct, maintain, and keep in repair sea walls and breakwaters and to incur indebtedness and issue bonds therefor" (Acts 1901, 27th Legislature, 1st Called Session, Ch. 12). This was in accordance with authority granted in the 1876 Texas Constitution: "All counties and cities bordering on the coast of the Gulf of Mexico are hereby authorized, upon a vote of two-thirds of the tax-payers therein, to levy and collect such tax for construction of sea walls, breakwaters, or sanitary purposes, and may create a debt for such works and issue bonds in evidence thereof" (Art. XI, Sec. 7, Constitution of the State of Texas, 1876). In 1913, the law was amended to specifically allow counties and cities to extend, protect, strengthen, and otherwise improve any sea wall or breakwater and to improve, maintain, and beautify any boulevard erected in connection with a sea wall or breakwater (Acts 1913, 33rd Legislature, 1st Called Session, Ch. 4). The amendment was passed specifically to enable Galveston County to extend the seawall on Galveston Island (Sec. 3).
Registers of causeway bridge bonds issued for the purpose of constructing, maintaining, and renovating the causeway between Galveston Island and the mainland date 1907-1952 and total five volumes. The records include general obligation bonds and refunding bonds. Because part of Galveston County was located on an island, county officials received authority to build a causeway (a combination roadway and bridge) between the island and the mainland and to issue bonds to pay for the construction (Acts 1907, 30th Legislature, Regular Session, Ch. 26, as amended Acts 1910, 31st Legislature, 3rd Called Session, Ch. 1).
Registers of road bonds issued for the purpose of constructing, maintaining, and renovating Galveston County roads date 1919-1961 and total seven volumes. The types of bonds issued include special road bonds, road bonds, special road refunding bonds, and road improvement refunding bonds. Although counties had been required to provide for the construction and maintenance of roads since the beginning of the Republic, authority for the issuance of bonds to improve and maintain the public roads of a county was not granted by the legislature until 1903 (Acts 1903, 28th Legislature, 1st Called Session, Ch. 4). Specific authority for counties to issue bonds for the purpose of "constructing, maintaining, and operating macadamized, graveled, or paved roads or turnpikes" was added in 1907 (Acts 1907, 30th Legislature, Regular Session, Ch. 104, as amended by Acts 1909, 31st Legislature, 1st Called Session, Ch.7; codified at Art. 627, et seq., Tex. Rev. Civ. Stat., 1911; recodified at Art. 726, et seq., Tex. Rev. Civ. Stat., 1925).
A register of inter-coastal canal bonds issued for the purpose of acquiring the right-of-way through Galveston County for the inter-coastal canal dates 1927-1938. In 1927, the legislature authorized coastal counties to issue bonds to secure "right-of-way and necessary dumping privileges for any canal or waterway authorized to be constructed under any Act of the United States Congress" (Acts 1927, 40th Legislature, Regular Session, Ch. 41).
A register of voting machine refunding bonds issued by Galveston County dates 1952-1963. The register reflects bonds refunding voting machine time warrants issued by Galveston County.
A ledger of the bond interest and sinking fund records principal and interest payments made on bonds out of the county's interest and sinking fund and dates 1933-1953. Information includes the bond issue, date paid, total paid, amount of interest and principal payments, state's share, county's share, amount paid by state, total paid by county. The volume is arranged by bond fund and is not indexed.
Arrangement
These volumes are arranged by type of bond issue and then chronologically by date of issue. The volumes are arranged internally by coupon date.
Preferred Citation
(Identify the item), Bond records, Galveston County Treasurer's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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
2011/438-712 Register of six percent bonds, coupons #1-6, 1882-1884
Volume
2011/438-698 Register of six percent bonds, coupons #9-32, 1886-1898
Volume
2011/438-699 Register of coupons for six percent bonds, 1885-1886
Volume
2011/438-700 Register of six percent bonds funding ten percent Santa Fe bonds, 1882-1902
Volume
2011/438-701 Register of courthouse and jail bonds, 1897-1925
Volume
2011/438-702 Register of courthouse and jail bonds, 1928, 1928-1949
Volume
2011/438-703 Register of general funding scrip bonds, bonds #1-500, 1901-1915
Volume
2011/438-704 Register of road and bridge scrip funding bonds, bonds #1-500, 1901-1916
Volume
2011/438-705 Register of seawall and breakwater bonds, coupons #29-80, 1916-1941
Volume
2011/438-706 Register of seawall refunding bonds, 1951, 1951-1961
Volume
2011/438-707 Register of seawall refunding bonds, 1951-A, 1951-1962
Volume
2011/438-708 Register of seawall refunding bonds, 1954, 1954-1963
Volume
2011/438-709 Register of causeway bridge bonds, 1907-1911
Volume
2011/438-710 Register of causeway bridge bonds, 1911, coupons #20-80, 1921-1935
Volume
2011/438-711 Register of causeway bridge 1911 refunding bonds, series 1935, 1935-1951
Volume
2011/438-712 Register of causeway bridge 1917 refunding bonds, series 1937, 1937-1952
Volume
2011/438-713 Register of causeway bridge 1919 refunding bonds, series 1939, 1939-1950
Volume
2011/438-714 Register of special road bonds, 1910, coupons #19-34, 1919-1935
Volume
2011/438-715 Register of special road bonds, 1925, 1925-1955
Volume
2011/438-716 Register of special road bonds, 1926, 1926-1942
Volume
2011/438-717 Register of road bonds, 1928, 1928-1934
Volume
2011/438-718 Register of special road 1910 and 1913 refunding bonds, series 1935, 1935-1953
Volume
2011/438-719 Register of road refunding bonds, 1948, 1948-1960
Volume
2011/438-720 Register of road improvement refunding bonds of 1954, 1954-1961
Volume
2011/438-721 Register of inter-coastal canal bonds, 1927, 1927-1938
Volume
2011/438-722 Register of voting machine refunding bonds, series 1953, 1952-1963
Volume
2011/438-723 Ledger of bond interest and sinking fund, 1933-1953
Box
2015/074-17 Commissioners court order for refunding bonds, 1954



 

Common school district financial records, 1897-1900, 1954-1959,
0.18 cubic ft. (including 1 volume)

Common school district financial records were recorded, compiled, and maintained by the Galveston County Treasurer for specific purposes and pursuant to specific statutes and date 1897-1900 and 1954-1959. They include one volume and a fractional amount of loose papers. The records consist of a cash accounts journal and monthly financial reports.
The cash accounts journal dates 1897-1900 and reflects receipts and disbursements from the available school fund for the common school districts in Galveston County. Information includes date, source from which receipts received, school district number, voucher number, payee, date of payment for disbursements. The types of payments are for teacher and principal salaries, rent of the school house, supplies, libraries, printing, and furniture. The volume is not indexed. The county treasurer was designated to handle all receipts and disbursements for the county's common school districts. He was required to keep a separate account for each district showing the amount paid out to each district and disbursements from the school fund (Art. 3935-3936, Tex. Rev. Civ. Stat., 1895).
The monthly financial reports date 1954-1959 and show the financial condition of each of the county's common school districts.
Arrangement
The records are arranged by type. The data in the volume are arranged by school district and then chronologically.
Preferred Citation
(Identify the item), Common school district financial records, Galveston County Treasurer's Office records. Archives and Information Services Division, Texas State Library and Archives Commission.
Restrictions on Access
None.
Technical Requirements
Many of the large bound volumes are in fragile condition; bindings are either broken or ready to break, and pages may be loose. Therefore, most 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
2011/438-813 Cash accounts journal, September 1897-May 1900
Box
2015/074-17 Monthly financial reports, December 1954-May 1959