Taxes and Slavery in Texas, 1845-1860

The ultimate purpose of this study is to bring forth the taxation question on slavery, showing its total significance to the economy of Texas. In the attempt to do this certain questions are formulated. Was property in slaves valuable as a source of taxable wealth? What was the pattern of law governing the taxation of this property? How did the taxable value of slaves compare with other tax valuations in Texas during this period 1845-1860? What proportions of the taxes was represented by slave property? Does a relationship exist between property in slaves and occupations of a given region?The chosen period of fifteen years, 1845-1860, is the scope of this study. The year 1845 was chosen because it is the date Texas enters the union and thus assured favorable conditions for the development of the Anglo- Americal institution of slavery. There had been slavery during the period of the Republic, but the full realization of the possibilities of institutionalization came only with attachment of this territory to the American union. The date 1860 was chosen because this can be considered the last date when the institution of slavery could be considered to exist under conditions that could be considered normal.The material scope of this study covers a selection of 79 counties in East Texas as they appeared on the shelves by year in the Archives of the State Comptroller's office. Special statistical attention has been given to the years, 1850, 1855, and 1859.