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
Comptroller's Office correspondence,
1846-1921,
bulk 1860-1921,
Comptroller's Office general revenue volumes,
1836-1994,
Comptroller's Office ad valorem tax volumes,
1835-1926,
undated,
Comptroller's Office tax volumes (other than ad valorem),
1870-1873,
1879-1921, undated,
Comptroller's Office tax collectors' accounts,
1863-1866,
1874-1912, 1916-1920, 1937-1939,
Comptroller's Office appropriations and warrant volumes,
1836-1932,
Comptroller's Office claims records,
1835-1990,
undated,
Comptroller's Office organization charts,
1978-2001,
Comptroller's Office Executive Administration Division
records,
1973-1988,
1991-1998,
Comptroller's Office Economic Analysis Center records,
1964-1985,
1987, 1989,
Comptroller's Office Revenue Estimating and Research
Division records,
1979,
1982-1986,
Comptroller's Office Tax Policy Division public hearings
files,
1987,
Comptroller's Office Revenue Accounting Division policy
and procedure manuals,
1998-1999,
undated,
Comptroller's Office unprocessed records, 1835-1944,
1956-1963, undated,
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Texas Comptroller's Office:
An Introduction to Comptroller's Office Records at the Texas
State Archives,
1835-2001,
undated
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Creator: |
Texas. Comptroller's
Office. |
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Title: |
Comptroller's Office
records |
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Dates: | 1835-2001, undated |
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Abstract: |
The Texas State Comptroller's Office is responsible for
collecting state revenue, tracking state expenditures, and monitoring the
financial condition of the state. These records document those duties. They
include correspondence, journals and ledgers, ad valorem tax records,
occupation tax records, records of bonds and stocks, appropriations, warrants,
claims, organization charts, memoranda, reports, speeches, news clippings,
invitations, thank-you notes, computer printouts, press releases, statistical
reports, worksheets, notes, brochures, legislation, litigation briefs, indexes
to correspondence and subject files, public hearings files, policy and
procedure manuals, and unprocessed loose records (letters, telegrams, tax
records, various forms detailing lists and reports, receipts, bonds and oaths,
vouchers, warrants, tax deeds, powers of attorney, circulars, bids, drafts, pay
records, inventories, claims, annual reports, and opinions). They comprise
records of the Texas Comptroller's office, 1835-2001 and undated. The records
described here in detail are mainly volumes, but also included are a
considerable number of loose files (Republic of Texas claims, Confederate
claims, Confederate pensions, some of the records of modern divisions/offices,
and loose unprocessed records). All together these records document the major
as well as the minor functions of the office of the Comptroller, with emphasis
on the 19th and the early 20th centuries. The majority of the records document
either revenues and receipts of monies by the Comptroller's Office (journals
and ledgers, ad valorem tax records, occupation tax records, records of bonds
and stocks, etc.); or expenditures and disbursements of monies by the
Comptroller's Office (appropriations, warrants, and claims). |
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Quantity: |
1,734.11 cubic
ft. |
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Language: |
These materials are
written predominately in English with
scattered Spanish
throughout. |
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Repository: |
Texas State Archives |
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Sponsor: |
This EAD finding aid was created in cooperation with Texas
Archival Resources Online. |
The Office of Comptroller of Public Accounts was initially created by
the General Council of the Provisional Government of Texas on December 29,
1835, elected by the General Council and commissioned by the Governor, for the
purpose of examining and approving or rejecting any claims presented to him by
the Auditor (also created by this ordinance).
The Comptroller first appeared as a constitutional officer in the
first state Constitution of Texas (1845), elected for a two-year term by a
joint ballot of the House and Senate. A constitutional amendment in 1850
abandoned this method of selection in favor of election by the voters of the
state. The term of office was increased to four years by the Constitution of
1866, returned to two years by the present Constitution of 1876, and finally
increased once again to four years by a constitutional amendment adopted in
1972. (Article IV, section 1)
On April 11, 1846, the First Legislature of the State of Texas
approved an act defining the duties of the Comptroller. These included the
following:
- to superintend the fiscal concerns of the state;
- to perform such official acts as were required of the Secretary
of the Treasury under the Republic of Texas, when not otherwise provided for by
law;
- to report to the Governor annually, giving an exact and complete
statement of the funds of the State, of its revenues, and of the public
expenditures during the preceding year, with a detailed estimate of the
expenditures to be defrayed from the Treasury for the ensuing year,
distinguishing between special and general appropriations;
- to keep all accounts between Texas and the United States, and all
other accounts in which the State has an interest, and to suggest plans for the
improvement and management of the public revenue;
- to examine and settle the accounts of all persons indebted to the
State, to certify the amount or balance to the Treasurer, and to direct the
collection of all monies due the State;
- to audit the claims of all persons against the State in cases
where provisions for the payment thereof have been made by law;
- to draw warrants on the Treasurer for the payment of all monies
directed by law to be paid out of the treasury;
- to number each warrant and to take a receipt for each warrant
from the person receiving the same;
- to furnish the Treasurer with a monthly report of all warrants
drawn;
- to prescribe and furnish the forms to be used by all persons in
the collection of the public revenue;
- to receive and file all liens, mortgages, bonds and other
sureties for money given to the State or to any officer thereof for the use of
the State;
- to close all Comptroller accounts annually, and to allow these
accounts to be examined by either house of the legislature, or by any
legislative committee;
- to examine all disbursements of the Treasurer quarterly, and to
cancel those warrants which have been paid;
- to preserve the books, records, papers, and other things
belonging to his office, and to deliver the same to his successor. (
Gammel's Laws, vol. 2, pp. 1374-1378)
In other words, in the mid-19th century as in the late 20th century,
the Comptroller was and is the central accounting officer or chief fiscal
officer of the state, and as such is responsible for maintaining effective
methods for accounting for the state's funds. He or she is the state's
principal tax administrator and collector of tax revenue. The Comptroller must
also provide the research and statistics necessary for revenue estimating and
certification.
Other duties were added from time to time through specific
legislation. These duties will be explained as required in the appropriate
series descriptions in this finding aid.
In addition, the Comptroller was made an ex officio member of various
other state boards and commissions, as for example the following: the Insurance
Department (superintendent, 1875), the Board of Education (1876), the Capitol
Building Commission (1879), the East Texas Penitentiary Board (1879), the Board
to sell useless State property (1879), the Board of Claims (1883), the Land
Board and the Land Fraud Board (1883), the State Tax Board (1905), the
Automatic Tax Board (1907), the Texas Bond Commission (1933), etc.
As the business of the office grew in volume and in complexity, the
staff of the office increased as well. In 1852 the legislature created the
office of Chief Clerk of the Office of Comptroller. Other specialized clerks
were added as needed, and as the state budget permitted: tax clerk(s) (about
1859); corresponding clerk(s) (about 1874); an examining clerk (about 1881);
delinquent tax clerks, auditing clerks, and warrant clerks (about 1882); a
redemption clerk (about 1888); a deposit warrant clerk, a sheriff and witness
accountant, a stenographic clerk, and a receiving clerk (all about 1891); a
direct tax clerk (about 1893); a special warrant clerk, a bond clerk, mailing
and filing clerks, and pension clerks (about 1901); etc. By the turn of the
19th/20th century, the total clerical staff of the office was approximately 44.
This had increased to over 400 by 1950. In 1994, the total staff exceeded
2,800.
Return to the Table of Contents
The Texas State Comptroller's Office is responsible for collecting
state revenue, tracking state expenditures, and monitoring the financial
condition of the state. These records document those duties. They include
correspondence, journals and ledgers, ad valorem tax records, occupation tax
records, records of bonds and stocks, appropriations, warrants, claims,
organization charts, memoranda, reports, speeches, news clippings, invitations,
thank-you notes, computer printouts, press releases, statistical reports,
worksheets, notes, brochures, legislation, litigation briefs, indexes to
correspondence and subject files, public hearings files, policy and procedure
manuals, and unprocessed loose records (letters, telegrams, tax records,
various forms detailing lists and reports, receipts, bonds and oaths, vouchers,
warrants, tax deeds, powers of attorney, circulars, bids, drafts, pay records,
inventories, claims, annual reports, and opinions). They comprise records of
the Texas Comptroller's office, 1835-2001 and undated. The records described
here in detail are mainly volumes, but also included are a considerable number
of loose files (Republic of Texas claims, Confederate claims, Confederate
pensions, some of the records of modern divisions/offices, and loose
unprocessed records). All together these records document the major as well as
the minor functions of the office of the Comptroller, with emphasis on the 19th
and the early 20th centuries. The majority of the records document either
revenues and receipts of monies by the Comptroller's Office (journals and
ledgers, ad valorem tax records, occupation tax records, records of bonds and
stocks, etc.); or expenditures and disbursements of monies by the Comptroller's
Office (appropriations, warrants, and claims).
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 are organized into fourteen subgroups containing a total
of 73 series and 81 subseries: |
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Comptroller's Office correspondence, 1846-1921, bulk 1860-1921,
95.5 cubic ft. (746 volumes)
- Registers of letters received, 1846-1876, 1882-1886,
1893-1899, 1.57 cubic ft. (10 volumes)
- Letter books, 1846-1862, 1864, 1866-1867, 2.64 cubic ft. (6
volumes)
- Outgoing letters (letterpress books), 1860-1921, 85.62 cubic
ft. (694 volumes) (in 3 subseries)
- Letter books (outgoing letters), 1876-1880, 5 cubic ft. (33
volumes)
- Annual/biennial reports of the Comptroller to the Governor,
1846-1850, 1861-1863, 1865-1866, 0.36 cubic ft. (3 volumes)
- Attorney General letter opinions addressed to Comptroller,
1879-1910, 0.31 cubic ft. (2 volumes)
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Comptroller's Office general revenue volumes, 1836-1994, 77.73
cubic ft. (292 volumes)
- Journals, 1846-1879, 1882-1891, 4.23 cubic ft. (16
volumes)
- General and subsidiary ledgers, 1836-1889, 5.97 cubic ft. (22
volumes)
- Cash books, 1884-1887, 1890-1902, 1.81 cubic ft. (3
volumes)
- Deposit warrant stubs, 1848-1851, 1859-1861, 1874-1875,
1881-1883, 1886-1895, 1897-1906, 1908-1911, 7.65 cubic ft. (104 volumes) (in 3
subseries)
- Transfer books, 1883-1921, 0.34 cubic ft. (3 volumes)
- Miscellaneous statements, 1857-1920, 0.84 cubic ft. (8
volumes)
- Records of the Bond Department, 1852-1861, 1870-1994, bulk
1870-1994, 56.31 cubic ft. (133 volumes) (in 5 subseries)
- Records of stock certificates, 1837-1856, 0.58 cubic ft. (5
volumes)
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Comptroller's Office ad valorem tax volumes, 1835-1926, undated,
95.57 cubic ft. (643 volumes)
- Statements of taxes due on land in organized counties,
1867-1876, 1886-1910, 1913-1919, 6.39 cubic ft. (52 volumes) (in 3 subseries)
- Records of taxes due on land in unorganized counties,
1871-1913, 7.18 cubic ft. (58 volumes) (in 2 subseries)
- Records of payment of taxes on land in unorganized counties,
1879, 1881-1909, 2.94 cubic ft. (26 volumes) (in 3 subseries)
- Records of taxes received from non-residents, 1862-1865,
1879-1912, 1921-1922, 12.65 cubic ft. (77 volumes) (in 2 subseries)
- Indexes to delinquent tax records, 1897-1905, undated, 0.35
cubic ft. (10 volumes)
- Records of tax sales, 1846-1864, 1878-1909, 7 cubic ft. (46
volumes) (in 4 subseries)
- Records of certificates of redemption, 1848-1873, 1881-1902,
1912-1926, 1.77 cubic ft. (20 volumes) (in 7 subseries)
- Records of office payments (ad valorem tax), 1871-1879,
1889-1894, 1904-1910, 0.57 cubic ft. (3 volumes)
- Records of property tax receipts, 1835-1880, 1885-1919, 12.27
cubic ft. (105 volumes) (in 3 subseries)
- Direct tax receipt stubs, 1865-1866, 1893-1897, 6.18 cubic
ft. (59 volumes)
- Records of taxable property of railroads, 1873-1876,
1883-1890, 1892-1919, 3.4 cubic ft. (23 volumes) (in 2 subseries)
- Records of land titles, 1841-1856, 1871-1899, 24.37 cubic ft.
(63 volumes) (in 3 subseries)
- Records of the Examining Department, 1848-1851, 10.5 cubic
ft. (102 volumes) (in 3 subseries)
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Comptroller's Office tax volumes (other than ad valorem),
1870-1873, 1879-1921, undated, 19.35 cubic ft. (127 volumes)
- Occupation tax records, 1870-1873, 1879-1912, bulk 1879-1892,
2.54 cubic ft. (21 volumes) (in 2 subseries)
- Drummers indexes, 1881-1889, undated, 0.29 cubic ft. (5
volumes)
- Records of liquor tax (Bell Punch Law), 1879-1881, 0.61 cubic
ft. (5 volumes)
- Records of liquor permits, 1907-1921, 3.91 cubic ft. (13
volumes) (in 3 subseries)
- Gross receipts tax records, 1879-1887, 1893-1917, undated,
bulk 1905-1917, 12 cubic ft. (83 volumes) (in 5 subseries)
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Comptroller's Office tax collectors' accounts, 1863-1866,
1874-1912, 1916-1920, 1937-1939, 8.09 cubic ft. (82 volumes)
- Notices of state taxes charged to county tax collectors (Form
78), 1863-1866, 1891-1912, 1916-1920, 1.36 cubic ft. (13 volumes)
- Collectors receipt books (form 8), 1874-1912, 1917-1918, 4.72
cubic ft. (52 volumes)
- Statements of collectors' accounts (Form 39), 1880-1887, 0.32
cubic ft. (4 volumes)
- Quarterly returns of tax collectors, 1877-1881, 0.29 cubic
ft. (2 volumes)
- Notices of problems with monthly statement of taxes (Forms
78, 78A, 78B), 1888-1895, 1904-1909, 0.85 cubic ft. (8 volumes)
- Other tax records, 1883-1888, 1909-1910, 1937-1939, 0.55
cubic ft. (3 volumes)
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Comptroller's Office appropriations and warrant volumes,
1836-1932, 90 cubic ft. (347 volumes)
- Appropriations ledgers, 1839-1932, bulk 1839-1920, 31.15
cubic ft. (82 volumes) (in 3 subseries)
- Warrant registers, 1836-1899, 1902-1921, 30.42 cubic ft. (68
volumes) (in 3 subseries)
- School and special warrants (Form 48), 1900, 1911-1913, 2.53
cubic ft. (16 volumes)
- General Warrant Department: outgoing correspondence,
1901-1913, 1.6 cubic ft. (12 volumes)
- Warrant clerks transmittal books, 1887-1913, 1919, 13.81
cubic ft. (107 volumes) (in 3 subseries)
- Letterpress books documenting fees for witnesses and county
and district officials, 1892-1913, 9.3 cubic ft. (50 volumes)
- Registers of deficiencies, 1882-1884, 1887-1888, 1892, 0.4
cubic ft. (2 volumes)
- Records of Comptroller's drafts, 1872-1878, 1881-1882,
1888-1891, 1901-1910, 0.79 cubic ft. (10 volumes) (in 2 subseries)
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Comptroller's Office claims records, 1835-1990, undated, 966.81
cubic ft.
- Audited Republic claims, 1835-1846, 127.35 cubic ft.
- Public debt claims records, 1848-1863, 1866-1867, 1871-1873,
undated, 57.73 cubic ft. (in 3 subseries)
- Republic pension records, 1870-1920, 38.36 cubic ft. (in 2
subseries)
- Unpaid and miscellaneous Republic claims, 1836-about 1879,
10.1 cubic ft.
- Confederate audited military claims, 1861-1865, 45.59 cubic
ft.
- Confederate audited civil claims, 1861-1865, 24.44 cubic
ft.
- Confederate indigent families lists, 1863-1865, 0.94 cubic
ft.
- Confederate pension applications records, 1899-1979, 652.71
cubic ft. (in 5 subseries)
- Confederate pension payments records, 1899-1905, 1909-1910,
1915-1966, 8.65 cubic ft. (23 volumes) (in 4 subseries)
- Texas Ranger pensions, 1917-1938, 1959-1990, bulk 1959-1990,
0.94 cubic ft.
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Comptroller's Office organization charts, 1978-2001, 1.64 cubic
ft. |
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Comptroller's Office Executive Administration Division records,
1973-1988, 1991-1998, 18.3 cubic ft.
- Division files, 1974-1977, bulk 1975-1976, 2 cubic ft.
- Finished files, 1974-1982, 3 cubic ft. (in 3
subseries)
- Central files correspondence, 1987-1988, 3 cubic ft.
- Administrative correspondence, 1991-1998, 0.3 cubic ft.
- Reports, 1978-1986, bulk 1982-1986, 3 cubic ft.
- Bob Bullock speeches, 1973-1986, 7 cubic ft.
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Comptroller's Office Economic Analysis Center records, 1964-1985,
1987, 1989, 7.94 cubic ft. |
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Comptroller's Office Revenue Estimating and Research Division
records, 1979, 1982-1986, 5 cubic ft.
- Executive correspondence, 1982-1986, 4 cubic ft.
- Indexes to the central files of the executive administration,
1979, 1983, 1 cubic ft.
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Comptroller's Office Tax Policy Division public hearings files,
1987, 1 cubic ft. |
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Comptroller's Office Revenue Accounting Division policy and
procedure manuals, 1998-1999, undated, 0.47 cubic ft. |
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Comptroller's Office unprocessed records, 1835-1944, 1956-1963,
undated, 346.71 cubic ft.
- Unprocessed loose records primarily relating to county
officials, 1835-1944, 157.76 cubic ft.
- Unprocessed loose correspondence and reports, 1838-1944,
171.8 cubic ft.
- Unprocessed volumes of correspondence, 1865-1881, 1892,
1895-1912, 1929-1933, 1956-1963, undated, 2.57 cubic ft. (14 volumes)
- Unprocessed volumes documenting revenues and receipts,
1835-1899, 1901-1911, 1915-1920, 1930-1934, 1936, undated, 9.95 cubic ft. (46
volumes)
- Unprocessed volumes documenting expenditures and
disbursements, 1835-1841, 1859-1860, 1862-1865, 1870-1876, 1892-1893, 1908,
1915-1921, 1925-1926, 1932, 1961, 4.63 cubic ft. (18 volumes)
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Return to the Table of Contents
Restrictions on Access
Because Republic of Texas claims are fragile, access to these records
is restricted to high-quality microfilmed copies of the documents. An online
database provides the reel and frame location of more than 48,500 indexed
names. Digital images from the microfilm are being linked to the database. The
35mm microfilm reels are available through interlibrary loan and, to view in
person, at the Genealogy Collection of the Texas State Library and Archives
Commission.
Restrictions on Use
Most records created by Texas state agencies are not copyrighted and
may be freely used in any way. State records also include materials received
by, not created by, state agencies. Copyright remains with the creator. The
researcher is responsible for complying with U.S. Copyright Law (Title 17
U.S.C.).
Technical Requirements
Letterpress books are extremely fragile; pages are tissue-thin and
bindings are either broken already or ready to break. Therefore they may not be
photocopied, and must be treated with great care.
Instructions on how to use the online database for the Republic claims,
plus links to that database, are at
http://www.tsl.state.tx.us/arc/repclaims/rephowto.html.
Instructions on how to borrow or view the microfilm are at
http://www.tsl.state.tx.us/arc/repclaims/rephowto.html#borrow.
Microfilm readers are available in the Genealogy Section, Room 110
(which is closed on Mondays), and also in Room 300 of the Lorenzo de Zavala
State Archives and Library Building (Monday-Friday).
Return to the Table of Contents
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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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Corporate Names: |
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Texas. Comptroller's Office. Division of Planning and
Research. |
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Texas. Comptroller's Office. Budget and Research
Division. |
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Texas. Comptroller's
Office. Revenue Estimating Division. |
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Personal Names: |
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Bullock, Bob. |
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Sharp, John (John
Spencer). |
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Rylander, Carole Keeton.
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Subjects: |
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Economic forecasting--Texas. |
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Finance,
Public--Texas. |
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Finance,
Public--Texas--Accounting. |
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Taxation--Texas. |
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Tax
collection--Texas. |
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Tax administration and
procedure--Texas. |
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Tax
assessment--Texas. |
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Tax
evasion--Texas. |
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Tax revenue estimating--Texas. |
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Tax revenue estimating--Law
and legislation--Texas. |
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Tax-sales--Texas. |
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Redemption
(Law)--Texas. |
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Revenue--Texas. |
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Expenditures,
Public--Texas. |
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Special
funds--Texas. |
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Transfer
payments--Texas. |
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Property
tax--Texas. |
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Land
titles--Texas. |
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Abstracts of
title--Texas. |
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Land
tenure--Texas. |
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Business
tax--Texas. |
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Traveling sales
personnel--Licenses. |
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Railroads--Taxation--Texas. |
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Railroads--Texas--Rolling-stock. |
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Telephone--Taxation--Texas. |
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Telegraph--Texas. |
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Express
service--Texas. |
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Insurance--Taxation--Texas. |
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License
system--Texas. |
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Liquor
laws--Texas. |
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Liquors--Taxation--Texas. |
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Bonds--Texas. |
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Municipal
bonds--Texas. |
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State
bonds--Texas. |
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Bonds--United
States. |
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Stocks--Texas. |
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Stock
transfer--Texas. |
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Stock
certificates--Texas. |
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Claims--Texas. |
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Debts,
Public--Texas. |
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Military
pensions--Texas. |
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Military
pensions--Texas--Revolution, 1835-1836. |
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Military
pensions--Texas--Republic, 1836-1846. |
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Military
pensions--Texas--Civil War, 1861-1865. |
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Sheriffs--Texas. |
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Witnesses--Texas--Fees. |
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Local officials and
employees--Salaries, etc.--Texas. |
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Appropriations--Texas. |
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County officials and
employees--Texas. |
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Payment--Texas. |
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School
lands--Texas. |
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Places: |
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Texas--Appropriations
and expenditures. |
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Texas--Economic conditions. |
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Confederate States of
America--History, Military. |
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United
States--History--Civil War, 1861-1865. |
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Document Types: |
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Clippings--Texas--Economic forecasting--1964-1986, 1989.
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Correspondence--Texas--Economic forecasting--1964-1985,
1987, 1989. |
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Correspondence--Texas--Public finance--1835-1990, bulk
1836-1921. |
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Correspondence--Texas--Tax
administration and procedure--1973-1988, 1991-1998. |
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Financial
records--Texas--Public finance--1835-1990, bulk 1836-1921. |
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Legal
documents--Texas--Public finance--1835-1990, bulk 1836-1921. |
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Legislative records--Texas--Economic forecasting--1964-1985.
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Manuals--Texas--Tax
administration and procedure--1998-1999, undated. |
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Memorandums--Texas--Economic
forecasting--1989. |
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Memorandums--Texas--Tax
administration and procedure--1978-1986, 1998-1999, undated. |
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Notes--Texas--Economic forecasting--1964-1986. |
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Organizational
charts--Texas--Administrative agencies--1978-2001. |
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Press releases--Texas--Economic forecasting--1964-1986,
1989. |
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Press releases--Texas--Tax
administration and procedure--1974-1988. |
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Publications--Texas--Economic
forecasting--1982-1986. |
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Reports--Texas--Economic forecasting--1964-1986.
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Reports--Texas--Tax
administration and procedure--1974-1988. |
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Speeches--Texas--Tax
administration and procedures--1973-1986. |
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Tax records--Texas--Public
finance--1835-1990, bulk 1836-1921. |
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Functions: |
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Administering
claims. |
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Administering
expenditures. |
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Administering public
finance. |
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Administering
revenue. |
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Administering
taxation. |
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Estimating
revenue. |
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Issuing
pensions. |
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 Treasurer's Office records are almost
totally unprocessed, but are almost always related to the records of the
Comptroller's office. Where appropriate, some specific Treasurer's office
records are listed as related material under the corresponding series
description. |
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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
(see
http://www.tsl.state.tx.us/arc/taxrolls.html) |
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Texas Comptroller's Office, Ad Valorem Tax
Division, Annual reports of pipeline companies, 1954-1964, 6 cubic
ft. |
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Texas Comptroller's Office, Ad Valorem Tax
Division, Annual reports of railroads, 1948-1964, 4 cubic ft. |
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Texas Office of the Lieutenant Governor, Records of Bob
Bullock. (Restricted) (The original records are at Baylor
University, Waco, Texas; the Texas State Archives holds a microfilm
copy.)
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Texas State Archives Manuscript
Collections |
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Bob Bullock editorial cartoons, about 1972-1988, fractional
(43 items) |
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Baylor
University |
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Baylor Collections
of Political Materials: Bob Bullock Collection, Comptroller series, 1975-1990,
264 boxes, 132.25 linear ft. |
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Publications |
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Annual/Biennial
Reports of the Comptroller, 1847-1853, 1855-1861, 1863-1877,
1880-1977 (Note: Published annual/biennial reports from the following time
periods are missing: December 26, 1835-October 30, 1847; November 1,
1849-October 30, 1851; November 1, 1853-October 31, 1855; September 1,
1861-August 30, 1863; July 2, 1866-August 31, 1867; September 1, 1870-August
31, 1871; and September 1, 1878-August 31, 1879.) |
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Abstract of Land
Claims, compiled from the records of the General Land Office of
the State of Texas and published under the Superintendence of the Comptroller,
by authority of an act of the Legislature, approved February 11, 1852.
Galveston, 1852. |
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Confederate Indigent
Families Lists of Texas, 1863-1865, by Linda Mearse, San
Marcos, Texas, 1995 |
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(Identify the item and cite the series), Texas Comptroller's Office
(cite the group). Archives and Information Services Division, Texas State
Library and Archives Commission.
Accession numbers: 1915/001, 1921/001, 1933/003, 1933/007, 1939/004,
1941/008, 1960/002, 1960/003, 1961/006, 1961/046, 1961/063, 1961/085, 1962/064,
1962/218, 1962/235, 1963/030, 1963/145, 1964/029, 1964/223, 1965/042, 1965/210,
1968/072, 1969/002, 1970/145, 1973/034, 1976/035, 1976/076, 1977/080, 1978/048,
1978/140, 1980/213, 1980/302, 1983/063, 1984/114, 1986/107, 1987/047, 1987/125,
1990/069, 1990/148, 1991/058, 1992/154, 1994/058, 1994/059, 1995/095, 1996/018,
1996/129, 1999/096, 1999/126, 2000/090, 2001/058, 2001/075, 2002/092, 2003/125,
2005/098, and unknown others
These records were transferred to the Texas State Archives by the
Office of the Comptroller of Public Accounts (sometimes via the Records
Management Division of the Texas State Library) on various dates that are too
numerous to list here. When exact provenance of specific records of the
Comptroller is known, that information is listed in the appropriate series
description in this finding aid.
Jean Young and Eddie Williams, August 1975
Laura K. Saegert, September 1983, July 1990
Paul Beck, January 1994
Lisa Hendricks, September 1995, October 1995, November 1995, January
1996, July 1996, January 1999
Tonia J. Wood, November 1995
Connie Hoxie, September 1996
Nancy Enneking, April 1999, November 2000, July 2002, March 2003
Tony Black, November 1987, November 1990, July 1991, July 1996, August
2000, March 2005
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Comptroller's Office correspondence,
1846-1921,
bulk 1860-1921,
95.5 cubic ft. (746 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue.
Correspondence records document the major as well as the minor functions of the
office of the Comptroller in the later 19th century and the early 20th century,
including the receipt of revenues and the expenditure and disbursement of
funds. These records include registers of incoming correspondence, letter books
and letterpress copybooks of outgoing correspondence, annual/biennial reports
addressed to the Governor, and Attorney General letter opinions addressed to
the Comptroller. They comprise 746 volumes containing (or related to)
correspondence of the Texas Comptroller's Office, dating 1846-1921, bulk
1860-1921. This includes the following: ten registers of letters and other
documents received by the Comptroller's office, 1846-1876, 1882-1886, and
1893-1899; six letter books containing the full texts of outgoing
correspondence signed by the Comptroller between March 1846 and May 1867; 692
letterpress books containing copies of outgoing letters sent by the
Comptroller's office, 1860-1921; 33 letter books containing copies of outgoing
letters signed by the Comptroller, 1876-1880; three volumes containing
manuscript copies of annual and biennial reports of the Comptroller to the
Governor, 1846-1850, 1861-1863, and 1865-1866; and two volumes containing
copies of Attorney General letter opinions addressed to the Comptroller,
1879-1910, with index and register, 1879-1902. |
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Series of correspondence that are specifically limited to general
revenues, taxation, appropriations and warrants, claims, the Executive
Administrative Division, the Economic Analysis Center, or the Office of Revenue
Estimating and Research, are described under the records of those subgroups, in
separate finding aids. Unprocessed correspondence is also described in a
separate finding aid. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office correspondence)
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Comptroller's Office general revenue volumes,
1836-1994,
77.73 cubic ft. (292 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue. These
records document the receipt of revenue by the State of Texas, as accounted for
by the Comptroller of Public Accounts. Types of documents include journals,
daybooks, general and subsidiary ledgers, cash books, deposit warrant stubs,
letters of transfer, fiscal and financial statements, correspondence, bond
registers and indexes, etc., dating 1836-1994. They total 292 volumes. This
includes the following: 154 volumes concerning the general collection, deposit,
or transfer of revenues, 1836-1921 (journals, general and subsidiary ledgers,
cash books, deposit warrant stubs, transfer books, and miscellaneous
statements); and 138 volumes containing records of revenue bonds, 1852-1994,
and of stock certificates, 1837-1856. |
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Journals and general journals are the principal accounting record
of original entry; the occasional daybook is a working record from which
general journals are often compiled. This series consists of 16 journals,
general journals, and daybooks maintained by the Comptroller's office,
1846-1879, 1882-1891. General and subsidiary ledgers are the principal
accounting record of final entry. This series consists of 22 general ledgers
and subsidiary ledgers maintained by the Texas Comptroller's office, 1836-1889.
Cash books document the receipt of revenue by the State of Texas, as accounted
for by the Comptroller of Public Accounts. This series consists of three
so-called "cash books" maintained by the Texas
Comptroller's office, 1884-1887 and 1890-1902. Deposit warrant stubs document
the deposit of warrants for revenues received by the State of Texas, as
accounted for by the Comptroller of Public Accounts. This series consists of
104 volumes containing the stubs of deposit warrants issued by the Texas
Comptroller between 1848 and 1911. Transfer books document the transfer of
state funds by the State of Texas, as accounted for by the Comptroller of
Public Accounts. Records consist of three letterpress copybooks containing
"Letters of Transfer," which are letters from
the Texas Comptroller to the State Treasurer authorizing and requesting the
transfer of state funds, 1883-1921. Miscellaneous statements document the
receipt of revenue by the State of Texas, as accounted for by the Comptroller
of Public Accounts. This series consists of eight letterpress volumes,
containing a variety of different kinds of fiscal and financial statements
created by the Texas Comptroller's office, covering a long span of time,
1857-1920. None of the volumes seems to have any common thread, although many
of the kinds of forms and statements included in them are found in other
distinct record series. Records of the Bond Department document the
registration of revenue bonds (state, county, city, district, and some federal
bonds) by the Texas Comptroller's office. This series consists of 133 volumes
created by the Texas Comptroller's office, dating 1852-1861 and 1870-1994, bulk
1870-1985, including bond registers, indexes, letterpress volumes of outgoing
correspondence concerning bonds, and three fee books of the bond clerk. Records
of stock certificates document the transfer of stock certificates issued by the
Republic of Texas. This series consists of five volumes dating 1837-1856. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aids
are found at separate dividers within the binder.
(Texas
Comptroller's Office general revenue volumes)
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Comptroller's Office ad valorem tax volumes,
1835-1926,
undated, 95.57 cubic ft. (643 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue. These
records document the ad valorem (property) tax revenue owed and/or received by
the State of Texas, as accounted for by the Comptroller of Public Accounts.
Types of documents include fiscal and financial statements, registers,
descriptions of lands, indexes, tax deeds, certificates of redemption, property
tax receipts, tax receipt stubs, certificates of rolling stock, abstracts of
land claims and land titles, correspondence, etc., dating 1835-1926 and
undated. They total 641 volumes. This includes the following: records of taxes
due and of taxes paid, on property in organized and in unorganized counties,
and by non-residents of counties; records of land sold for taxes and also of
land subsequently redeemed; abstracts and registers of land titles; and records
of the Examining Department. |
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There are 52 letterpress volumes containing copies of statements
of the amount of taxes due on lands in organized counties in Texas, 1867-1876,
1886-1910, and 1913-1919. There are 58 volumes that document the ad valorem
taxes due on lands situated in unorganized counties in Texas, 1871-1913. There
are 26 volumes which document the actual collection of taxes due on property in
unorganized counties in Texas, dating 1879 and 1881-1909. There are 77 volumes
that document the ad valorem taxes collected from non-residents on lands in
Texas counties, dating 1862-1865, 1879-1912, 1921-1922. There are 10 indexes to
the delinquent tax records of ten counties in Texas (Burnet, Caldwell, Encinal,
Hardeman, Leon, McCulloch, Nacogdoches, Navarro, San Patricio, and Webb),
dating 1897-1905 and undated. There are 46 volumes which document the sale of
lands for taxes by Texas county assessor/collectors or sheriffs dating
1846-1864 and 1878-1909. There are 20 volumes documenting the redemption of
Texas property that had been sold for nonpayment of taxes, 1848-1873,
1881-1902, and 1912-1926. There are three volumes which document ad valorem tax
payments made at the Texas Comptroller's office, 1871-1879, 1889-1894, and
1904-1910. There are 99 volumes that document the receipt of ad valorem taxes
by the office of the Texas Comptroller, dating 1835-1880 and 1885-1919. There
are 59 volumes containing copies of receipts for direct taxes paid in
approximately 43 Texas counties, 1865-1866, bulk 1866. There are three volumes
reporting the value of various kinds of taxable property owned by railroad
companies in Texas, 1873-1876, 1883-1890 and 1899; and 20 letterpress volumes,
containing copies of certificates concerning the value of rolling stock of
railroad companies in the state of Texas, 1892-1919. There are 62 volumes
compiled for or by the Texas Comptroller's office to document land titles,
including the following: seven manuscript volumes of Abstracts of land claims
(1841-1856); 36 manuscript volumes of Abstracts of Texas land titles (for
1824-1899, but compiled 1877-1899); and 19 General land registers (1871-1876
and 1880-1884). And finally, 102 volumes document the examining of records of
the Texas Comptroller's office to answer requests from the general public for
information concerning the tax status of property in the State of Texas, dating
1881-1915 and 1918-1920. |
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Those records documenting strictly
taxes other
than ad valorem, or a mixture of ad valorem and other taxes
(tax
collectors' accounts) , are described in separate inventories. |
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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, are described in another inventory. (See also
http://www.tsl.state.tx.us/arc/taxrolls.html ) |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aids
are found at separate dividers within the binder.
(Texas
Comptroller's Office ad valorem tax volumes)
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Comptroller's Office tax volumes (other than ad valorem),
1870-1873,
1879-1921, undated, 19.35 cubic ft. (127 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue. These
records document the occupation tax, liquor tax, liquor permits, and gross
receipts tax revenue owed and/or received by the State of Texas, as accounted
for by the Comptroller of Public Accounts. Types of documents include
registers, indexes, correspondence, fiscal and financial statements, quarterly
returns of taxes collected, journals, lists, etc. They comprise 127 volumes,
dating 1870-1873, 1879-1921, and undated. |
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There are 21 volumes of occupation tax records that document the
receipt of occupation taxes in the State of Texas, 1870-1873, 1879-1912, bulk
1879-1892. There are 10 indexes that document drummers (travelling salesmen)
who operated in the State of Texas and paid a license fee through the Office of
the Comptroller, dating 1881-1889 and undated. There are five volumes that
document the initiation of the bell-punch system for keeping track of how many
drinks of liquor and malt liquor were sold in Texas, 1879-1881. There are 13
volumes that document liquor permits issued by the Texas Comptroller's Office,
dating 1907-1921. There are 83 volumes that document the receipt (and
non-receipt) of gross receipts taxes by the Texas Comptroller's Office, dating
1879-1887, 1893-1917, and undated, bulk 1905-1917. |
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Those records documenting strictly
ad valorem
taxes, or a mixture of ad valorem and other taxes
(tax
collectors' accounts), are described in separate inventories. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aids
are found at separate dividers within the binder.
(Texas
Comptroller's Office tax volumes (other than ad valorem). |
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Comptroller's Office tax collectors' accounts,
1863-1866,
1874-1912, 1916-1920, 1937-1939, Quantity: 8.09 cubic
ft. (82 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue. These
records document the accounting by county tax collectors to the Comptroller's
Office of a mixture of taxes (ad valorem taxes, poll taxes, occupation taxes,
railroad subsidy taxes, etc.). Types of documents include fiscal and financial
statements, quarterly returns of taxes collected, forms, receipt books, a
journal, etc. They comprise 82 volumes, dating 1863-1866, 1874-1912, 1916-1920,
and 1937-1939. |
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There are 13 letterpress volumes that document the amounts of
taxes (poll taxes as well as ad valorem taxes) on the assessment rolls of each
county which were charged to the county tax collectors on the books of the
Texas Comptroller's office, dating 1863-1866, 1891-1912 and 1916-1920. There
are 52 letterpress volumes that document the receipt by the Texas Comptroller's
Office of revenues from county sheriffs and tax collectors, 1874-1912 and
1917-1918. There are four letterpress volumes that document some annual
statements made by county tax collectors to the Texas Comptroller's Office,
1880-1887. There are two volumes of quarterly returns to the Texas
Comptroller's Office that document taxes collected in each Texas county,
1877-1881. There are eight letterpress volumes that document problems
discovered by the Texas Comptroller's Office with county tax collectors'
monthly statements, dating 1888-1895 and 1904-1909. Finally, three volumes
document certain miscellaneous aspects of taxation, dating 1883-1888,
1909-1910, and 1937-1939. |
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Those records documenting strictly
ad valorem
taxes, or strictly
taxes other
than ad valorem, are described in separate inventories. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aids
are found at separate dividers within the binder.
(Comptroller's
Office tax collectors' accounts)
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Comptroller's Office appropriations and warrant volumes,
1836-1932,
90 cubic ft. (347 volumes) |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds. These
records document the appropriation, expenditure, and disbursement of funds by
the State of Texas, as accounted for by the Comptroller of Public Accounts.
They comprise 347 volumes that include appropriations ledgers, warrant
registers, outgoing correspondence, indexes, drafts for payment, and associated
records, dating 1836-1932. This includes the following: 82 appropriation
ledgers and indexes, 1839-1932; and 265 volumes which document the issuing of
warrants by the Comptroller's office (eventually handled by a Warrant Clerk or
Department), 1836-1921 (including warrant registers, copies of school and
special warrants, outgoing correspondence, transmittal books, witness fee
books, registers of deficiencies, and records of drafts). |
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There are 80 appropriations ledgers dating 1839-1932, bulk
1839-1920, plus two appropriations indexes dating 1846-1861 and 1866-1867, that
document in considerable detail (using double-entry bookkeeping) the
appropriation of money for the purposes of Texas state government, as well as
the expenditures of those appropriated funds. There are 67 warrant registers,
dating 1836-1899 and 1902-1921, and one index to warrant registers, 1846-1885,
created by the Texas Comptroller's office; warrant registers are journals
documenting the day-to-day authorization of the expenditure of money for the
purposes of state government, and as such, are the principal accounting records
of original entry. There are 16 volumes, dating 1900 and 1911-1913, that
document the issuance of school and special Treasury warrants (designated Form
Number 48) authorized by the Texas Comptroller's office. There are 12
letterpress volumes containing copies of outgoing letters signed by the Texas
Comptroller or Acting Comptroller, regarding the business of the General
Warrant Department, dating 1901-1913. There are 107 letterpress volumes
containing copies of transmittal letters which accompanied Treasury warrants
mailed by the Texas Comptroller to cover payment of claims filed with the
Comptroller's office, dating 1887-1913 and 1919. There are 50 letterpress
copybooks that document the payment of fees to witnesses for compliance with
subpoenas, and to various county and district officials for the performance of
their duties and services with regards to the work of the courts, dating
1892-1913. There are two registers that document deficiencies that have
occasionally occurred in the appropriations for the support of the state
government, dating 1882-1884, 1887-1888, and 1892. Finally, there are 10
volumes created by the Texas Comptroller's office that document the payment of
persons to assess taxes, take the scholastic census, and take statistics for
counties, dating 1872-1878, 1881-1882, 1888-1891, and 1901-1910. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office appropriations and warrant volumes)
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Comptroller's Office claims records,
1835-1990,
undated, 966.81 cubic ft. |
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The Office of Comptroller of Public Accounts was initially created
by the General Council of the Provisional Government of Texas on December 29,
1835, for the purpose of examining and approving or rejecting any monetary
claims presented to him by the Auditor. These functions continued under the
governments of the Republic of Texas (1836-1845) and the State of Texas (1845
onwards). These records document the claims (including pensions) that were
audited and either accepted or rejected by the government of the Republic of
Texas, and by the government of the State of Texas for civil and (especially)
military service to the Republic of Texas, as well as for Confederate service,
and for service in the Texas Rangers. Types of records include claim files,
pension applications files, pension registers and indexes, public debt
registers and indexes, drafts for payment, and associated records. They
comprise more than 951 cubic ft. of loose records, plus 61 volumes, dating
1835-1990 and undated. This includes the following: audited Republic claims,
public debt claims, Republic pension records, unpaid and miscellaneous Republic
claims, Confederate claims, Confederate pension records, and Texas Ranger
pensions. |
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Claims files contain such documents as claim vouchers, official
authorization of services or purchases, Auditor's affidavits, War Department
pay certificates, discharges, assignments of benefits, powers of attorney, pay
accounts, invoices, court dockets, public debt certificates, affidavits
concerning service, petitions to the legislature, acts for the relief of an
individual, partial or complete lists of soldiers for whom payment was being
collected by a single individual, etc. Pension application files contain such
documents as affidavits of service, transcripts of county court rulings on the
validity of the claim, certifications of continuing indigence, certified copies
of muster rolls, powers of attorney, pension certificates, oaths of identity,
additional affidavits and interrogatories relating to any of the requirements
for eligibility, correspondence, original discharges, death certificates,
printed material (including newspaper clippings), mortuary warrants, etc. |
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Audited Republic claims (including both civil and military claims)
are those that were submitted to the Comptroller or Treasurer of the Republic,
and were audited and approved (or allowed) and paid by that government during
the Republic period; thus both the services and the payments for these services
date between 1835 and 1846. Public debt claims records document the public debt
of Texas (which included both the ordinary or non-revenue debt--consisting of
the claims of participants in the Texas Revolution or suppliers of the Texas
army; and the revenue debt--principal and interest owed to holders of Republic
of Texas and State of Texas securities), accounted for by the Texas Comptroller
of Public Accounts in claims files, registers, and indexes; the settlements of
these public debt claims dated 1848-1863, 1866-1867, 1871-1873, and undated.
Republic pension records document the pensions authorized by the Texas State
Legislature for persons who rendered military service to the Republic of Texas
(and their widows) and signers of the Declaration of Independence, to be
administered by the Office of the Comptroller; they consist of 15 indexes plus
the actual Republic pension files, dating 1870-1920. Unpaid and miscellaneous
Republic claims include records relating to services and losses during the era
of the Republic of Texas that were denied, or that simply have no documentation
in the records of the Comptroller of Public Accounts of having been settled, or
that do not fit easily into an existing series; these date 1836-about 1879.
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Confederate audited military claims comprise the claim files for
payment for military and military-related services rendered for the defense of
Texas during the Civil War, submitted to the Texas Comptroller's office for
auditing and approval, some of which were eligible to be submitted for
reimbursement by the government of the Confederate States of America, dating
1861-1865. Like military claims, claims for payment for civil services rendered
for the State of Texas during the Civil War were submitted to the Texas
Comptroller's office for auditing and approval, although it is unclear whether
any of these could be submitted to the Confederate States government; these
"Confederate" audited civil claims dated
1861-1865. "Confederate" indigent families
lists were submitted by the counties and maintained by the Texas Comptroller's
Office, designating and enumerating indigent families eligible for relief from
the State of Texas during the Civil War, 1863-1865. Beginning in 1899, the
Texas Legislature authorized pensions for eligible, indigent Confederate
veterans residing in Texas, and their widows. The Confederate pension
applications records created and maintained by the Texas Comptroller's office
provide detailed documentation of those persons applying for these pensions, as
well as the process itself, dating 1899-1979. The Confederate pension payment
records consist of 23 volumes maintained by the Texas Comptroller's office,
which document payments of these Confederate pensions, as well as mortuary
warrants. |
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Beginning in 1959, the Texas Legislature authorized the
Comptroller's office to pay pensions to qualified former Texas Rangers and
their widows. Texas Ranger pension files document both the persons applying for
these pensions, and the process itself, consisting mostly of the pension files
(applications and other documents) of deceased recipients of Texas Ranger
pensions, 1959-1990, but also federal legislation and Texas Attorney General
opinions. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aids
are found at separate dividers within the binder.
(Texas
Comptroller's Office claims records)
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Comptroller's Office organization charts,
1978-2001,
1.64 cubic ft. |
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The Texas State Comptroller's Office is responsible for collecting
state revenue, tracking state expenditures, and monitoring the financial
condition of the state. These records document the changes in the
organizational structure of that office for the last two decades of the 20th
Century. Records comprise organization charts of the Texas Comptroller's Office
from 1978 to 2001. These charts graphically illustrate the administrative
structure of the different functional units within the Comptroller's Office
under Bob Bullock, John Sharp and Carole Keeton Rylander. The charts were
maintained in the Office's Human Resources Department and as changes in
organization or personnel were made in particular sections of the Comptroller's
Office the relevant charts were updated and added to the files on a monthly
basis. Some duplication of charts may exist. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office organization charts)
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Comptroller's Office Executive Administration Division
records,
1973-1988,
1991-1998, 18.3 cubic ft. |
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The Texas State Comptroller's Office is responsible for collecting
state revenue, tracking state expenditures, and monitoring the financial
condition of the state. These records document those duties, representing
activities of the various division directors, the deputy comptrollers, and
comptrollers Bob Bullock and John Sharp. These records consist of
correspondence, memoranda, reports, speeches, clippings, invitations, thank-you
notes, computer printouts, press releases, and other administrative documents,
dating 1973-1988, 1991-1998, as maintained by the Executive Administration
Division of the Texas Comptroller of Public Accounts. |
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Many of the records were generated and collected by the Executive
Administration Division of the Comptroller's Office under the leadership of
Comptroller Bob Bullock. Some materials consist of administrative files
concerning each of thirteen divisions of the Comptroller's office. Central
correspondence files include correspondence from members of the general public,
organizations, elected and appointed public officials, and staff (especially
heads) of state agencies. Topics include interpretations of tax laws and
Comptroller's office policies, complaints against tax rules, requests for
changes in existing tax laws, attempted resolutions of tax problems,
suggestions for improving the state's fiscal situation, letters of
appreciation, and routine internal matters. Reports include materials on taxes,
tax rates, comparisons of Texas taxes with those of other states, comparisons
of Texas' statistics with other nations, creation of an internal
"think tank," internships, public school
funding and education, audits, and internal accomplishments. Additionally, the
records contain some of Bullock's campaign speeches for the office of
Comptroller. Speeches were given to the state Democratic convention, trade and
labor union organizations, the Texas legislature and legislative committees,
business groups, church congregations, colleges and universities, and local
civic groups. |
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Also included is administrative correspondence of Comptroller John
Sharp. Typically, incoming letters are from state legislators, state agency
officials, the Lieutenant Governor, as well as some federal officials seeking
information or opinions from the Comptroller. Topics addressed in the
correspondence include projected or anticipated effects of proposed tax rates,
methods of statistical adjustment for the federal census, issues involving the
lottery, and legislative intent. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office Executive Administration Division records)
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Comptroller's Office Economic Analysis Center records,
1964-1985,
1987, 1989, 7.94 cubic ft. |
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The Economic Analysis Center of the Texas Comptroller's Office was
responsible for preparing revenue estimates and economic forecasts, and also
conducted research on the state's economy and finances, public debt, the
economic impact of proposed legislation, and other governmental financial
matters. These records document those functions. They include correspondence
and interoffice memoranda (mostly cover letters), reports (mostly statistical),
press releases, worksheets, notes, printouts, brochures, legislation,
litigation briefs, and news clippings, dating 1964-1985, 1987, and 1989. |
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The earliest records (dating 1964-1985) were presumably created by
the Planning and Research Division/Budget and Research Division of the
Comptroller's Office, and maintained in the Economic Analysis Library. Of
particular interest is a complete run of monthly reports entitled
Selected Revenue Estimates Compared to Actual Collections
(General Revenue Fund, Available School Fund, and Tax Clearance Fund),
1965-1983 (renamed Revenue Summary, Selected
Revenues in fiscal year 1977). |
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Although correspondence and memoranda were a component of the
earlier records dating 1964-1985, they became the primary form of record in
1987 and 1989. Thus, records dating 1987 include copies of correspondence and
memos of the staff of the Economic Analysis Center. Subjects include new
legislation affecting taxes, proposed rules on sales tax on services, tax code
questions, the state's revenue from oil and gas, taxes on illegal drugs, the
equitable expenditure of highway funds, the Texas economy, the October 1987
stock market collapse, and internal operations of the Economic Analysis Center.
Correspondents include Comptroller Bob Bullock, Texas state senators and
representatives, county and local officials, business and trade associations,
private citizens, and other states' financial officers. |
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Records dated 1989, by then referred to as
"administrative correspondence," include
correspondence, memoranda, news releases, and news articles. Subjects of this
correspondence of the Economic Analysis Center generally cover the state's
economy and new legislation affecting taxes, including proposed legislation
affecting sales tax on mail order sales, the Texas Index of leading economic
indicators, the state's revenue from oil and gas, an increase in state
cigarette taxes, licensing and regulation of accounting practitioners, state
inheritance tax, and school financing. Correspondents include the comptroller,
the deputy comptroller, members of the United States Congress, Texas state
senators and representatives, private citizens, and other states' financial
officers. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office Economic Analysis Center records)
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Comptroller's Office Revenue Estimating and Research
Division records,
1979,
1982-1986, 5 cubic ft. |
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The Revenue Estimating and Research Division of the Comptroller's
Office was responsible for providing information and analysis on federal issues
with special emphasis on the issues affecting state finances; it also conducted
research on the state's economy and finances, public debt, the economic impact
of proposed legislation, and other governmental financial matters. These
records document those functions. They include interoffice memoranda,
correspondence, newsclippings, notes, publications, news releases and reports,
and some indexes to correspondence and subject files, dating 1979 and
1982-1986. Reports attached to the correspondence include fiscal impact
statements, public cost-benefit analyses and economic forecasts. Subjects
addressed in the correspondence include commentary on pending legislation,
pari-mutuel wagering, state bonds, workman's compensation, natural gas market,
gambling, taxes on liquor, social security, as well as routine office and
personnel matters. Weekly status reports to the Associate Deputy Comptroller
and the Comptroller document the work of the division. Bound indexes appear to
refer to correspondence files by either name or subject with a locator number
attached to each entry. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office Office of Revenue Estimating and Research
records)
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Comptroller's Office Tax Policy Division public hearings
files,
1987,
1 cubic ft. |
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The Texas State Comptroller's Office is responsible, among other
things, for collecting state revenue. These records document public hearings
between Texas Comptroller's Tax Policy Division personnel and industry
representatives. They include audiocassette tapes and transcripts of meetings,
dated 1987. The meetings were held to confer with members of the public
regarding implementation of new service taxes on such activities as data
processing, real property services, janitorial services, and security services.
No hearing appears to be documented by both a transcript and an audio cassette,
with the possible exception of the session with the Texas Apartment Association
and Building Owners and Managers Association. Most, if not all, hearings
occurred from September through November of 1987. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office Tax Policy Division public hearings files)
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Comptroller's Office Revenue Accounting Division policy
and procedure manuals,
1998-1999,
undated, 0.47 cubic ft. |
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The Texas State Comptroller's Office is responsible for collecting
state revenue, tracking state expenditures, and monitoring the financial
condition of the state. These records document the policies and procedures
followed by the Revenue Accounting Division. Records comprise manuals, computer
floppy discs, and a memorandum, dating 1998-1999 and undated. The materials are
revised versions of the policies for refund claims verification, voucher
processing and warrant hold, sales tax refunds verification, disaster recovery,
inheritance tax, miscellaneous taxes, and for the audit, balancing, tax
allocation, securities, and bankruptcy procedures followed by the division. The
materials include copies of the manuals on 17 computer floppy discs. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office, Revenue Accounting Division policy and procedure
manuals)
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Comptroller's Office unprocessed records, 1835-1944,
1956-1963, undated, 346.71 cubic ft. |
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The Texas Comptroller of Public Accounts is the central accounting
officer or chief fiscal officer of the state, and as such is responsible for
maintaining effective methods for accounting for the state's funds; he or she
is the state's principal tax administrator and collector of tax revenue. These
unprocessed records documents many aspects of those duties and funtions. They
include unprocessed loose records, and also unprocessed volumes. Types of
records include letters, telegrams, tax records, various forms detailing lists
and reports, receipts, bonds and oaths, vouchers, warrants, tax deeds, powers
of attorney, circulars, bids, drafts, pay records, inventories, claims, annual
reports, and opinions. They date 1835-1944, 1956-1963, and undated. All
together these records document the major as well as the minor functions of the
office of the Comptroller, including the receipt of revenues and the
expenditure and disbursement of funds by the Texas Comptroller of Public
Accounts, with emphasis on the 19th and the early 20th centuries. |
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The loose records have been arbitrarily divided into two groups.
One group of these records largely concerns county tax assessor/collectors'
accounts with the Comptroller. Assessor/collectors (usually one person serving
in both capacities) submitted monthly, quarterly, and annual reports of their
tax-collecting activities. They also wrote to the Comptroller seeking
information and instructions, requesting various blanks and forms, explaining
delays and difficulties, and sometimes requesting extensions of time for
settling accounts. The majority of records here relate to land or occupation
taxes, but also to poll tax, school land tax, the taxing of railroads, and to
the granting of liquor licenses and taxation of the sale of liquor.
Correspondents also include, to a lesser extent, other local, county, district
and state officials as well as non-officials such as private attorneys, bankers
and citizens. Letters from other officials can be in reference to the
activities and duties of Assessor/Collectors, or could refer to claims against
the State for services rendered. Letters from individuals or taxpayers
generally seek information from the Comptroller concerning land ownership or
the status of tax payment on or redemption of various tracts or lots of land.
Other topics include questions about the payment of occupation taxes and
inquiries regarding pensions for military service. |
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The other group consists of incoming letters and reports to the
Comptroller from city, county, district, state and federal officials. To a
lesser extent, letters are from nonofficials such as private attorneys,
bankers, land agents, businessmen and other private citizens. Some
correspondence is generated by the Comptroller's office with outgoing letters
sometimes attached to the corresponding incoming letters. Letters from
officials largely pertain to the assessment and collection of taxes, seek
specific interpretation of tax laws or information and instructions, contain
requests for various blanks and forms, and explain delays and difficulties in
the collection of taxes and the settlement of accounts with the Comptroller.
Records include a significant number of monthly, quarterly, and annual reports
submitted to the Comptroller from officials charged with the assessment and
collection of taxes. Letters from taxpayers and other nonofficials generally
contain inquiries concerning land ownership or the status of tax payment on or
redemption of various tracts or lots of land. Letters also pertain to pending
lawsuits, amounts of commissions or allowances paid to tax assessor/collectors,
bonds posted by officials, as well as complaints against local tax collectors,
protestations against perceived inequities of tax laws, and inquiries regarding
pensions for military service. Records include some claims against the Republic
of Texas and the State of Texas. |
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The unprocessed volumes have been placed in three groups: one
documenting correspondence, one documenting revenues and receipts, and the
third documenting expenditures and disbursements. |
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Records reflect the duties of the Comptroller's office, but should
be considered in conjunction with Comptroller letterpress books and ledgers as
well as all other processed and unprocessed Comptroller records. |
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If you are reading this electronically, click on the link to go to
the full finding aid. If you are reading this in paper, the series finding aid
is found at a separate divider within the binder.
(Texas
Comptroller's Office unprocessed loose records)
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Return to the Table of Contents
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