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TABLE OF CONTENTS


Overview

Agency History

Scope and Contents of the Records

Organization of the Records

Restrictions

Index Terms

Administrative Information

Description of Series

Assessment and rendition of property (tax rolls), 1846-1932,

Delinquent tax rolls, 1885, 1887, 1889, 1916, 1918, 1925,

Lands sold under judgment, 1903, 1905,

Assessor's agricultural assessment record, about 1880-1930,

Voter list, precinct 14, Wiergate, 1936,

Abstract book - school districts, 1895-1899,

Assessor's assessment record, 1856,

Assessor's guide books (index to abstracts), 1930,

Women's voter registration receipts, 1918,

Abstracts of land partly in Newton County but patented in different counties, 1909-1913,

Abstracts, about 1900-1930,

Poll tax receipts, 1905,

Texas State Library and Archives Commission

Newton County (Tex.) Tax Assessor-Collector Records:

An Inventory of Newton County (Tex.) Tax Assessor-Collector Records at the Sam Houston Regional Library and Research Center, Texas State Archives, 1847-1936, bulk 1847-1932



Overview

Creator: Newton County (Tex.). Tax Assessor-Collector.
Title: Newton County (Tex.) Tax Assessor-Collector records
Dates: 1846-1936
Dates (Bulk): bulk 1847-1932
Abstract 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. A 1912 Newton County tax roll is in digital format and is part of the Texas Digital Archive.
TSLAC Control No.: TXSH0048
Quantity: 10.45 cubic ft.
Location Please note that these records are housed at the Sam Houston Regional Library and Research Center, P.O. Box 310, Liberty, Texas 77575, 936-336-8821.
Language These materials are written predominately in English.
Repository: Texas State Archives
Sponsor: This EAD finding aid was created in cooperation with Texas Archival Resources Online.

Agency History

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.)

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Scope and Contents of the Records

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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Organization of the Records

The records are organized into 12 series:
Assessment and rendition of property (tax rolls), 1846-1932, 8.7 cubic ft.
Delinquent tax rolls, 1885-1925, 0.2 cubic ft.
Lands sold under judgment, 1905, 1907, 0.05 cubic ft.
Assessor's agricultural assessment record, 0.05 cubic ft.
Voter list, precinct 14, Wiergate, 1936, 0.05 cubic ft.
Abstract book - school districts, 1895-1899, 0.05 cubic ft.
Assessor's assessment record, 1856, 0.05 cubic ft.
Assessor's guide books (Index to abstracts), 1930, 0.1 cubic ft.
Women's voter registration receipts, 1918, 0.08 cubic ft.
Abstracts of land partly in Newton County but patented in different counties, 1909-1913, 0.05 cubic ft.
Abstracts, about 1900-1930, 0.17 cubic ft.
Poll tax receipts, 1905, 0.12 cubic ft.

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Restrictions

Restrictions on Access

None.

Restrictions on Use

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.).

Technical Requirements

Some materials may be too large or too fragile to be photocopied. Please see Archives staff for assistance.

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Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Tax administration and procedure--Texas.
Tax collection--Texas.
Places:
Newton County (Tex.)
Document Types:
Receipts (financial records)
Registers (lists)
Tax records.

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Administrative Information

Preferred Citation

(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 Information

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.

Processing Information

Processed by Lisa Meisch, October 2020

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Other Finding Aids

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.

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Detailed Description of the Records

Assessment and rendition of property (tax rolls), 1846-1932,
8.7 cubic ft.

Box
2003.063-1 Tax rolls, 1847-1848, 1851-1852, 1877-1881
Box
2003.063-2 Tax rolls, 1850, 1853-1876
Box
2003.063-3 Tax rolls, 1882-1886
Box
2003.063-4 Tax rolls, 1887-1890
Box
2003.063-5 Tax rolls, 1891-1894
Box
2003.063-6 Tax rolls, 1895-1898
Box
2003.063-7 Tax rolls, 1899-1901
Box
2003.063-8 Tax rolls, 1902-1904
Box
2003.063-9 Tax rolls, 1905-1907
Box
2003.063-10 Tax rolls, 1908-1910
Texas-Digital-Archive
E2021.018 Tax roll, 1912
Box
2003.063-11 Tax rolls, 1915, 1917
Tax rolls, 1925-1927
Tax rolls, 1931-1932
Box
2003.063-13 Tax roll, about 1846-1864

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Delinquent tax rolls, 1885, 1887, 1889, 1916, 1918, 1925,
0.2 cubic ft.

Box
2003.063-12 Delinquent tax rolls, 1885, 1887, 1889, 1916, 1918, 1925

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Lands sold under judgment, 1903, 1905,
0.05 cubic ft.

Box
2003.063-12 Lands sold under judgment, 1903, 1905

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Assessor's agricultural assessment record, about 1880-1930,
0.05 cubic ft.

Box
2003.063-12 Assessor's agricultural assessment record, about 1880-1930

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Voter list, precinct 14, Wiergate, 1936,
0.05 cubic ft.

Box
2003.063-12 Voter list, precinct 14, Wiergate, 1936

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Abstract book - school districts, 1895-1899,
0.05 cubic ft.

Box
2003.063-13 Abstract book - school districts, 1895-1899

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Assessor's assessment record, 1856,
0.05 cubic ft.

Box
2003.063-13 Assessor's assessment record, 1856

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Assessor's guide books (index to abstracts), 1930,
0.1 cubic ft.

Box
2003.063-13 Assessor's guide books (index to abstracts), 1930

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Women's voter registration receipts, 1918,
0.08 cubic ft.

Box
2003.063-13 Women's voter registration receipts, 1918

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Abstracts of land partly in Newton County but patented in different counties, 1909-1913,
0.05 cubic ft.

Box
2003.063-13 Abstracts of land partly in Newton County but patented in different counties, 1909-1913

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Abstracts, about 1900-1930,
0.17 cubic ft.

Box
2003.063-14 Abstracts, about 1900-1930

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Poll tax receipts, 1905,
0.12 cubic ft.

Box
2003.063-14 Poll tax receipts, 1905

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