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Record Group Number: 000350
Series/Collection Number: .S 427
Creator: Florida. Comptroller's Office.
Title, Dates: Intangible tax assessment subject files, 1932-1934, 1961-1966.
Amount: 3.00 cubic ft.
Medium Included:
Organization/Arrangement: Chronological.
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Biographical/Historical:     The post of Comptroller was created in the 1838 Constitution and implemented with statehood in 1845. The Comptroller succeeded the Territorial Auditor of Public Accounts and assumed the duties as the state's chief fiscal officer. The Comptroller's Office examined, audited, and settled all accounts, claims, and demands against the state. It supervised banking institutions, sale of securities, and collection of revenue and taxes. The Comptroller wrote warrants for payment against the state treasury and compiled annual reports for the Governor and Legislature on state expenditures and trust funds.

    The duties of the Comptroller's Office were transferred to the Dept. of Banking and Finance in 1969 (Ch. 69-106, Laws), with the Comptroller serving as the head of the department. On January 7, 2003, the Office of Comptroller was combined with the Office of Treasurer to form a Chief Financial Officer position heading the newly formed Department of Financial Services. This consolidated the two offices and the departments of Banking and Finance and Insurance.

Summary:     The series contains correspondence, court case records, audit reports, and tax reports pertaining to the intangible tax, a tax levied on stocks, bonds, bank deposits, and other non-real estate holdings by the Comptroller's Office from 1961 to 1965.  The series also contains intangible tax assessment reports from the Comptroller's Office from 1932 to 1934.
Finding Aids: Box listing available.
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Electronic Records Access:
Subject Access Fields: Taxation Florida
Tax records. aat
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