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Record Group Number: 000350
Series/Collection Number: .S 1396
Creator: Florida. Comptroller's Office.
Title, Dates: Railroad property tax returns, 1922-1952.
Amount: 2.00 cubic ft.
Medium Included:
Organization/Arrangement: Chronological by year(s), then alphabetical by county and city within each company's tax return.
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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:     This series contains the railroad property tax returns filed with the Comptroller's Office from 1922 to 1952.  The returns give the legal property descriptions for all lots and parts of lots not leased or rented and terminal facilities owned by a railroad company in Florida.
    This series is related to Series 113.  When the list of lots was short, it was entered on the form in the tax returns in Series 113.  This series contains tax returns of those companies that filed supplemental tax returns for the lists of lots.
Finding Aids: Box listing available.
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Electronic Records Access:
Subject Access Fields: Railroads Taxation Florida
Tax records. aat
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