Texas. Comptroller's Office
Variant namesThe 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.
From the guide to the Comptroller's Office general revenue volumes, 1836-1994, (Texas State Archives)
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.
From the guide to the Comptroller's Office unprocessed records, 1835-1944, 1956-1963, undated, (Texas State Archives)
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.
From the guide to the Comptroller's Office correspondence, 1846-1921, bulk 1860-1921, (Texas State Archives)
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.
From the guide to the Comptroller's Office tax collectors' accounts, 1863-1866, 1874-1912, 1916-1920, 1937-1939, (Texas State Archives)
The Texas State Comptroller's Office was created in 1835 by Texas' provisional government and renewed by each constitution. The present office of the Comptroller was created by the Texas Constitution of 1876 (Article IV, Sections 1 and 23) and is responsible for collecting state revenue, tracking state expenditures, and monitoring the financial condition of the state. The Comptroller was popularly elected for a two-year term until a constitutional amendment in 1974 lengthened the term to four years. The Texas Comptroller of Public Accounts is the state's chief fiscal officer, bookkeeper and economic forecaster. The agency issues approximately 8 million checks a year to meet state agency payrolls and to pay the state's bills. The primary duty of the Comptroller's Office is to collect 26 state taxes, including sales, corporate franchise, motor fuels, motor vehicle sales, oil and natural gas production and inheritance taxes. The Office has field offices in 25 cities equipped to take applications for tax permits and licenses and to make sure delinquent taxpayers bring their accounts up to date. Comptroller auditors regularly check taxpayers' books to ensure compliance with the laws, visiting businesses ranging from small Texas grocers to Fortune 500 corporations in Texas and other states.
The Comptroller is required by law to provide the Legislature with a sworn statement showing the financial condition of the state at the end of each fiscal year and an estimate of probable revenue for the coming fiscal year. The Texas Constitution limits the amount that the Legislature may spend to the amount of revenue the Comptroller certifies as available for each biennium. The agency also evaluates spending bills in the Legislature to determine if enough money will be available to meet the budget. In addition, the Comptroller's Office ensures that state agencies stay within their budgets, and is developing uniform state accounting and payroll systems to improve the efficiency of all state financial operations. Among its divisions, the Local Government Division helps Texas cities and counties in handling state funds and in budgeting, bookkeeping, cash management and purchasing procedures, while the Economic Development Division provides information about federal and state grant opportunities, distributes data about local economies and helps businesses find purchasing and training opportunities. The Research Division studies and reports on all sectors and geographic regions of the Texas economy. Finally, the Comptroller's Office helps taxpayers comply with state tax laws and stay abreast of changes in the law.
On September 1, 1996 the Office of the Comptroller assumed the function of the abolished State Treasury Department and the Treasury Department's Unclaimed Property Program, thus making the Comptroller responsible for depositing and investing state funds, paying state warrants, administering and enforcing the state's cigarette and tobacco tax laws, and attempting to return abandoned property to its owners.
Bob Bullock was Comptroller from 1975 through 1990, John Sharp served from 1991 through 1998, and Carole Keeton Rylander has served as Comptroller since 1999. By 1999, the Comptroller's Office had a full-time staff of over 2,800 individuals and an annual budget in excess of $170 million dollars.
From the guide to the Comptroller's Office organization charts, 1978-2005, (Texas State Archives)
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.
From the guide to the Comptroller's Office claims records, 1835-1990, undated, (Texas State Archives)
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.
From the guide to the Comptroller's Office records, 1835-2001, undated, (Texas State Archives)
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.
From the guide to the Comptroller's Office ad valorem tax volumes, 1835-1926, undated, (Texas State Archives)
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.
From the guide to the Comptroller's Office appropriations and warrant volumes, 1836-1932, (Texas State Archives)
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.
From the guide to the Comptroller's Office tax volumes (other than ad valorem), 1870-1873, 1879-1921, undated, (Texas State Archives)
| Role | Title | Holding Repository |
|---|
Filters:
| Relation | Name | |
|---|---|---|
| associatedWith | Bullock, Bob. | person |
| associatedWith | Bullock, Bob. | person |
| associatedWith | Bullock, Bob. | person |
| associatedWith | Finley, Richard W. | person |
| associatedWith | Railroad Commission of Texas. Rail Divison. | corporateBody |
| associatedWith | Rylander, Carole Keeton. | person |
| associatedWith | Rylander, Carole Keeton. | person |
| associatedWith | Salinas, Juan de Dios III, | person |
| associatedWith | Sharp, John. | person |
| associatedWith | Sharp, John (John Spencer). | person |
| associatedWith | Texas. Comptroller's Office. Budget and Research Division. | corporateBody |
| associatedWith | Texas. Comptroller's Office. Division of Planning and Research. | corporateBody |
| associatedWith | Texas. Comptroller's Office. Revenue Estimating Division. | corporateBody |
| associatedWith | Texas. Legislature. House of Representatives. Special Investigating Committee in Regard to Funds from Racing Law. | corporateBody |
| associatedWith | Texas Rangers. | corporateBody |
| associatedWith | Texas. State Tax Board. | corporateBody |
| Place Name | Admin Code | Country | |
|---|---|---|---|
| Texas | |||
| Confederate States of America | |||
| Texas | |||
| Texas | |||
| Texas | |||
| United States | |||
| United States | |||
| Texas | |||
| Confederate States of America |
| Subject |
|---|
| Abstracts of title |
| Administrative agencies |
| Ad valorem tax |
| Appropriations |
| Bonds |
| Bonds |
| Business tax |
| Claims |
| County officials and employees |
| Debts, Public |
| Economic forecasting |
| Expenditures, Public |
| Express service |
| Finance, Public |
| Finance, Public |
| Insurance |
| Land tenure |
| Land titles |
| License system |
| Liquor laws |
| Liquors |
| Local officials and employees |
| Military pensions |
| Military pensions |
| Military pensions |
| Military pensions |
| Municipal bonds |
| Payment |
| Poll tax |
| Property tax |
| Railroads |
| Railroads |
| Redemption (Law) |
| Revenue |
| School lands |
| Sheriffs |
| Special funds |
| State bonds |
| Stock certificates |
| Stocks |
| Stock transfer |
| Tax administration and procedure |
| Tax assessment |
| Taxation |
| Tax collection |
| Tax evasion |
| Tax revenue estimating |
| Tax revenue estimating |
| Tax-sales |
| Telegraph |
| Telephone |
| Transfer payments |
| Traveling sales personnel |
| Witnesses |
| Occupation |
|---|
| Activity |
|---|
| Administering appropriations |
| Administering business tax |
| Administering claims |
| Administering expenditures |
| Administering licensing system |
| Administering liquor laws |
| Administering military pensions |
| Administering property tax |
| Administering public finance |
| Administering redemption (law) |
| Administering revenue |
| Administering taxation |
| Administering tax-collection |
| Administering tax-sales |
| Documenting land titles |
| Estimating revenue |
| Issuing pensions |
| Licensing traveling sales personnel |
| Managing administrative agences |
| Regulating railroads |
| Reporting public finance |
