TABLE OF CONTENTS
Newton County (Tex.) Tax Assessor-Collector Records:
An Inventory of Newton County Tax Assessor-Collector Records at the Sam Houston Regional Library and Research Center, Texas State Archives, 1847-1936, bulk 1847-1932
The Texas Legislature created Newton County on April 22, 1846, from the eastern half of Jasper County and named it in honor of John Newton, a veteran of the American Revolution. Burkeville served as the county seat from 1848-1853; in 1853 the county seat was moved to Newton, a newly established community at the geographic center of the county, where it has remained. Newton County is located in southeastern Texas, on the Louisiana border.
The office of county tax assessor was first authorized in Texas under the Constitution of the Republic of Texas. The Constitution of 1876 established the current form of county government in Texas and provided for the office of county tax assessor-collector. The office is required for counties with a population exceeding 10,000. In smaller counties the duties of the office may be carried out by the sheriff.
The Constitution specifies that the county tax assessor-collector be elected biennially; however, in 1954 a constitutional amendment changed the term of office to four years. The duties of the office have included both the determination of property values and the collection of taxes, but in 1982 the appraisal duties were reassigned to the chief appraiser of the district. The county tax assessor-collector is also responsible for motor vehicle registration and voter registration.
(Sources include: Wooster, Robert, "Newton County"; Smith, Dick, "County Organization"; and Smyrl, Vivian Elizabeth, "County Tax Assessor-Collector,"Handbook of Texas Online, accessed October 26, 2020.)
Newton County (Tex.) Tax Assessor-Collector records reflect the office's duties related to the assessment and collection of taxes and voter registration. The records include tax assessment rolls, delinquent tax rolls, abstract books, poll tax receipts, and voter registration receipts of women voters. Records date about 1846-1936, bulk 1847-1932.
Assessment and rendition of property (tax rolls) date about 1846-1932, excluding the year 1849, and document the assessment of taxes on real and personal property.
Delinquent tax rolls date 1885, 1887, 1889, 1916, 1918, and 1925 and consist of tax rolls of land on which taxes have not been paid, a list of insolvent or delinquent taxpayers and the amount of taxes owed.
Lands sold under judgment date 1903 and 1905 and consists of reports of all land and town lots sold under judgment of the district court for state and county taxes.
Assessor's agricultural assessment record date about about 1880-1930 and consists of forms/worksheets listing acreage, quantity raised, and value of various agricultural products, such as cotton, corn, wheat, potatoes, and beans.
Voter list, precinct 14, Wiergate is one volume dated 1936 and is a list of poll tax receipts issued in the referenced voting precinct. Information includes voter name, age, length of residence, occupation, sex, and race.
Abstract book - school districts is one volume dated 1895-1899 and documents land in various Newton County school districts. Information includes abstract number, original grantee, names of landowners, and acreage owned. School districts include Burkeville, Caney, and Newton.
Assessor's assessment record is one volume dated 1856 and documents taxable real and personal property of individual taxpayers and the value of the property.
Assessor's guide books (Index to Abstracts) are two volumes dated about 1930 and are alphabetical indices of real property owners. Information includes abstract number, original grantee, acreage, value, road and/or school district number, and city/town. A blank 1930s "Inventory of Property" form in the back of the second volume was removed and placed in a separate folder in the same box.
Women's voter registration receipts are dated 1918 and document the name, age, race, and voting precinct of women registering to vote. The three volumes consists of receipts #1-752.
Abstracts of land partly in Newton County but patented in different counties dates 1909-1913 and records tracts of land partly in Newton County and partly in other counties and individuals who have paid taxes on that land. Also contained with the volume is a list of unabstracted surveys of land.
Abstracts volumes date about 1900-1930 and provide information on abstracted land in Newton County. Entries are by abstract number and include original grantee, number of acres, and names of individuals paying taxes on land within that abstract. The three volumes include abstracts #1-245, #446-850, and #853-1267.
Poll tax receipts are six volumes dated 1905 and document the name, age, race, occupation, and voting precinct of individuals who paid poll taxes.
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Most records created by Texas county offices are not copyrighted. County records also include materials received by, not created by, county offices. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).
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(Identify the item and cite the series), Newton County (Tex.) Tax Assessor-Collector records. Sam Houston Regional Library and Research Center, Texas State Library and Archives Commission.
Accession numbers: 2003.063, 2015.006, 2020.011, 2021.018
These records were transferred to the Sam Houston Regional Library and Research Center by the Newton County Tax Assessor-Collector on March 26, 2003, and at an earlier unknown date. Documentation of that earlier transfer has not yet been located and an accession number was assigned for control purposes on February 19, 2020. On February 5, 2015, an accession number was assigned for tracking purposes to records that were believed to have been transferred in March 2003 but were not listed on any transfer sheet. The digital files for the 1912 Newton County tax roll were accessioned on April 1, 2021.
Processed by Lisa Meisch, October 2020
The 1912 Newton County tax roll described in this finding aid was in unsalvageable condition and was destroyed after digitization. The digital version is part of the Texas Digital Archive, available online at https://tsl.access.preservica.com/tda/sam-houston-center/shc-government-records/#tax.