Explanatory Notes, Table 1

The sources from which the statistics for revenues are drawn do not always make clear whether the receipts are gross or net. The amounts given in Table 1 are net as nearly as it is possible to obtain them. The period covered is from September 30, 1836, to January 1, 1846.

The amount given for direct taxes for the three years ending September 30, 1838, includes some receipts from land dues and license taxes, while the amount given for land and land dues includes some license taxes. Miscellaneous for the year ending September 30, 1839, includes direct taxes, land and land dues, and license taxes.

Explanatory Notes, Table 2

The statistics for 1836 and 1837 are the amounts of warrants drawn during the calendar years; those for other years are for the fiscal years ending September 30.

Explanatory Notes, Table 4

1836. Morfit to Forsyth, September 4, 1836, in House Executive Document, 24th Congress. Second Session, No. 35.

1837. Gouge, Fiscal History of Texas, p. 73. Yoakum {History of Texas, Vol. II, p. 218) says about $1,000,000 of unaudited claims should be added.

1838. Report of the Secretary of the Treasury, September 30, 1838, as published in the Telegraph and Texas Register, November 17, 1838. The amount of this debt was made up as follows: audited claims, $775,255; funded debt. $427,100; treasury notes in circulation, $684,069. Unaudited claims are not mentioned in the report of the secretary.

1839. Report of the Secretary of the Treasury, September 30, 1839, as published in the Telegraph and Texas Register, December 18, 1839. This amount is made up as follows: funded debt, $738,019; naval debt, $755,907: treasury notes, $2,013,762; audited claims, $348,241.

1840. Gouge, Fiscal History of Texas, p. 275. To the amount given by Gouge is added the principal of the naval debt. Accrued interest on liabilities is not included because no statement of the amount of it is anywhere given. The debt was made up as follows: funded debt, $1,617,069; treasury notes and eight per cent bonds in circulation, $3,387,962; loan from the Pennsylvania Bank of the United States, $305,261; naval debt, $755,-907; audited claims, $175,209.

1841. Report of the Secretary of the Treasury, September 30, 1841, as published in the Telegraph and Texas Register, December 15, 1841, gives a total of $5.782,788; Gouge (p. 275) gives $7,704,328. The amount in Table 4 is compiled from both sources, and is made up as follows: funded debt, $1,672,300: treasury notes and eight per cent bonds in circulation, $3,770,760; loan from the Pennsylvania Bank of the United States, exclusive of accrued interest, $310,037; audited claims, $193,643; estimated naval debt, $1,000,000; estimated unaudited claims, $500,000. The last two estimates are those given by the secretary of the treasury.

1846. Statement of the comptroller, March 28, 1846. The amount is made up as follows: funded debt, $2,486,800; treasury notes, $2,674,447; loan from the Pennsylvania Bank of the United States, $400,000; naval debt, $740,029; audited claims, $156,905; estimated unaudited claims, $822,000; accrued interest on liabilities, $2,668,824.