This section is from the book "A Financial History Of Texas", by Edmund Thornton Miller. Also available from Amazon: A Financial History Of Texas.
Net Expenditures. | |||||
Year | General Fund | Available School Fund | Available University Funds | All Other Funds | Total |
1847........ | $ 127,677 | .......... | .......... | .......... | $ 127,677 |
1848......... | 115,972 | .......... | .......... | .......... | 715,972 |
1849....... | 82,232 | .......... | .......... | .......... | 82,232 |
1850......... | 148,055 | .......... | .......... | .......... | 148,055 |
1851......... | 115,372 | .......... | .......... | .......... | 115,372 |
1852....... | 1,282,578 | .......... | .......... | .......... | 1,282,578 |
1853...... | 460,405 | .......... | .......... | .......... | 460,405 |
1854....... | 474,245 | .......... | .......... | .......... | 474,245 |
1855..... | 241,379 | $ 27,136 | .................... | .......... | 268,516 |
1856......... | 503,642 | 95,130 | .......... | .......... | 688,772 |
1857............. | 279,427 | 106,125 | .......... | .......... | 385,552 |
1858......... | 644,604 | 105,332 | .......... | .......... | 749,936 |
1859......... | 370,346 | 118,465 | .......... | .......... | 488,812 |
I860....... | 718,616 | 110,100 | .......... | .......... | 828,726 |
1861....... | 467,082 | 110,511 | .......... | .......... | 577,593 |
1862....... | 998,800 | 50,954 | .......... | $ 6,009 | 1,055,773 |
1863...... | 1,039,998 | 24,697 | .......... | 46,586 | 1,111,281 |
1864........ | 1,775,085 | 23,734 | .......... | 40,502 | 1,839,323 |
1865........ | 600,997 | 10,850 | .......... | 72,696 | 684,545 |
1866........ | 233,089 | .......... | .......... | .......... | 233,089 |
1867....... | 479,528 | 1,416 | .......... | 913 | 481,858 |
1868........ | 349,968 | 2,083 | .......... | .......... | 352,051 |
I869....... | 370,792 | 3,210 | .......... | 90,956 | 464,959 |
1870....... | 599,155 | 61,060 | .......... | .......... | 660,235 |
1871.......... | 581,415 | 32,771 | .......... | 272,688 | 886,874 |
1872........ | 040,598 | 497,238 | .......... | 196,138 | 1,633,975 |
1873....... | 936,370 | 194,904 | .......... | 121,451 | 1,252,726 |
1874......... | 1,236,043 | 790,121 | .......... | 468,646 | 2,494,812 |
1875....... | 1,125,688 | 620,205 | .......... | 199,323 | 1,945,216 |
1876....... | 1,091,571 | 609,841 | .......... | 514,936 | 2,216,349. |
1877........ | 1,250,496 | 499,185 | .......... | .......... | 1,749,681 |
1878....... | 1,224,739 | 682.480 | .......... | .......... | 1,907,220 |
1879....... | 1,446,636 | 083,689 | .......... | 26,578 | 2,351,000 |
1880......... | 1,342,794 | 733,559 | .......... | 878,483 | 2,922,342 |
1881....... | 1,434,918 | 790,577 | .......... | 236,012 | 2,349,973 |
1882...... | 2,461,889 | 913,750 | $ 15,140 | 394,431 | 3,747,246 |
1883...... | 1,911,332 | 1,148,835 | 46,827 | 568,562 | 3,509,353 |
1884....... | 1,730,068 | 1,485,549 | 121,792 | 66,321 | 3,253,114 |
1885....... | 1,841,698 | 1,956,025 | 61,412 | 125,560 | 3,802,002 |
1886......... | 1,565,904 | 2,420,986 | 63,821 | 19,119 | 3,872,647 |
1887.......... | 1,916,315 | 2,265,937 | 64,062 | 32,833 | 4,111,603 |
1888..... | 2,057,221 | 2,544,728 | 53,245 | 37,607 | 4,520,485 |
1889...... | 2,265,879 | 2,205,330 | 116,067 | 40,743 | 4,458,663 |
1890..... | 1,908,727 | 2,303,562 | 90,914 | 32,229 | 4,162,960 |
1891....... | 2,080,909 | 2,609,648 | 90,716 | 124,525 | 4,722,623 |
1892...... | 2,552,156 | 2,535.047 | 94,064 | 48,469 | 5,055,922 |
1893........ | 2,376,811 | 3,052,589 | 68,427 | 51,296 | 5,385,541 |
1804.......... | 2,146,832 | 2,432,604 | 60,480 | 57,623 | 4,525,50ft |
1895........ | 1,991,091 | 2,544,066 | 44,706 | 44,118 | 4,438,029 |
1896........ | 2,843,876 | 2,902,562 | 56,598 | 18,009 | 5,557,803 |
1897.......... | 2,254,228 | 3,233,289 | 63,538 | 24,135 | 5,389,075 |
1898......... | 2,153,650 | 3,069,912 | 83,087 | 19,964 | 5,140,261 |
1899.......... | 2,376,054 | 3,232,445 | 101,429 | 18,440 | 5,542,216 |
1900......... | 2,732,856 | 3,081.471 | 105,607 | 21,814 | 5,754,218 |
1901........ | 2,804,296 | 3,488,261 | 98,528 | 17,114 | 6,220,642 |
1902........ | 3,183,717 | 3,564,498 | 44,736 | 14,254 | 6,619,264 |
1903......... | 3,405,688 | 3,809,640 | 171,681 | 14,676 | 7,212,991 |
1904......... | 3,562,971 | 3,848,584 | 135,502 | 10,618 | 7,372,131 |
1905......... | 3,115,072 | 3,971,922 | 129,405 | 13,319 | 7,047,565 |
1906........ | 4,175,422 | 4,218,383 | 136,229 | 57,516 | 8,385.447 |
1907.......... | 3,561,743 | 4,388,254 | 194,827 | 23,975 | 7,956,769 |
1908........... | 3,805,694 | 5,389,944 | 160,566 | 44,067 | 9,257,356 |
1909........ | 4,148,157 | 5,658,473 | 154,489 | .......... | 9,829,333 |
1910........ | 4,362,008 | 6,507,075 | 127,731 | 77,673 | 10,868,388 |
1911......... | 4,628,198 | 6,308,287 | 223,386 | 33,762 | 11,092,088 |
1912....... | 5,119,553 | 6,783,459 | 108,103 | 20,724 | 11,969,594 |
1913........ | 5,347,845 | 7,053,487 | 221,203 | 23,390 | 12,581,080 |
1914....... | 6,998,816 | 7,348,323 | 118,293 | 842,291 | 15,113,188 |
1915.......... | 7,103,213 | 7,692,144 | 321,950 | 1,573,111 | 16,559,844 |
In the construction of this table there is included among the expenditures of the general fund the interest paid on state bonds held by the special funds; but this interest is not included in the total. This explains why the amount in the " total column" is not the sum of the amounts in the preceding columns. Transfers among the funds are the principal items excluded in arriving at net expenditures. Refunds should also be deducted, but these are rarely itemized in the reports. Under available university funds are included the available fund proper and the endowment and available funds of the medical branch.
1877-1878. The item of interest on state bonds held by the school and other special funds in the treasury first appears in the financial report of 1877-1878. In the biennial report of the comptroller for these years the receipts and expenditures of the special funds, except the available school fund, are not given by years and, in the case of the available school fund, the receipts from interest on state bonds are not separated from those from interest on other bonds. The total net expenditures of the accounts for which there are not separate yearly statements were $251,555.76, and of this amount $194,453.39 was for the payment of debt. These funds received as interest on state bonds $61,143.33 in cash and $35,000 in state bonds. The net expenditures of these funds are not included in this table, for the reason that they cannot be ascertained.
The amounts of interest on state bonds which are included among the net expenditures of the general revenue fund and excluded from the total for all the funds were by years as follows:
1879.................. | $105,804 |
1880.................. | 32,495 |
1881.................. | 111,535 |
1882...................... | ....... |
1883.................. | 166,605 |
1884.................. | 150,617 |
1885.................. | 182,694 |
1886................. | 197,184 |
1887................. | 167,545 |
1888.................. | 172,317 |
1889 .............. | 169,357 |
1890 .................. | 172,473 |
1891 ................... | 183,176 |
1892 ................... | 173,815 |
1893 ................... | 163,583 |
1894 ................... | 172,040 |
1895 ................... | 185,453 |
1896 ................... | 262,742 |
1897 ................... | 185,616 |
1898................... | 185,853 |
1899................... | 186,153 |
1900................... | 186,530 |
1901................... | 187,550 |
1902................... | 187,942 |
1903................... | 188.695 |
1904................... | 185,545 |
1905................... | 182,155 |
1906................... | 202,105 |
1907................... | 212,032 |
1908................... | 142,916 |
1909................... | 131,786 |
1910................... | 206,190 |
1911 ................... | 101,547 |
1912................... | 152,246 |
1913................... | 64,845 |
1914................... | 194,536 |
1915................... | 130,575. |
1881. $73,898.57 expended by the university land sales account for bonds is not included in this table.
1882. In the available school fund interest from state bonds is not separated from interest from other bonds. Only $37,465 of interest received by other funds is deducted.
1895. Included among the university expenditures is a transfer of $500 to the Agricultural and Mechanical College fund; but the amount is excluded from total expenditures. Five hundred dollars was transferred in each of the years 1896, 1897, and 1898, and $1,000 in 1900, and they were treated as above.
1909. The condensed character of the report of the comptroller renders it nearly useless as an exhibit of the financial operations of the state government. Omitted from it are the statements of all funds, except the general revenue, the available school, and the permanent school funds. These omissions make it impossible to state completely net expenditures. The statistics for the available university fund are taken from the report of the board of regents for 1909-1910.
1914. The report of the comptroller for 1914 is so poorly compiled that it is impossible to ascertain from it the amount of interest on state bonds received by the different trust funds of the treasury. The amounts were obtained directly from the comptroller's office. The large increase in the amount of "all other funds" was due to the pension fund. Under all other funds is included $48,153.14 transferred from the, pure feed fund to the Agricultural and Mechanical College. The pure feed fund appears only in the report of the state treasurer, and as this report appears only every other year and covers only the year in which it appears, the statistics for this fund are obtainable only occasionally. The fact that this fund and that of the prison commission are found only in the treasurer's report and the further fact that the treasurer's report covering one year is published only every other year, while the report of the Agricultural and Mechanical College does not contain an itemization of receipts, show the lack of system in making public the state's financial operations.
1915. Included under "all other funds" is $77,964.18 transferred by the pure feed fund. This fund is made up of fees for the inspection of feed for livestock, and the proceeds accrue to the Agricultural and Mechanical College. The very great increase in the size of the amount under "all other funds" was due to the pension expenditures. These alone amounted to $1,442,413.85.
The expenditures of the state on account of the penitentiary include only those out of the general treasury. On account of the absence of reports or of the defectiveness of those published, it was not found possible to include in these tables any other penitentiary expenditures.
 
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