Collection Title: Series 347: State Gasoline Tax Report Ledgers. 1922-1926.

Creator: Office of the State Auditor (RG 29)

Collection Summary: Three bound ledgers showing the state and county taxes on gasoline paid by companies. Information includes: the date, name of company, number of gallons, and amount taxed (state, county, and total). The third ledger, dated 1924-1926, is a cash book register showing the date, company name, entry number, and amount of cash paid. 

Access Restrictions: None.

Date(s): 1922-1926.
Volume: 0.5 cubic feet.
Language(s): English.
Finding Aid Created By: Shaun Stalzer in May 2024

Record Group History: The office of the state auditor dates back to the territorial era, when the legislature defined the major duties of the office as follows: “to examine, state, settle, and audit all accounts, claims, or demands arising under any laws or resolutions of the legislature; and to grant every authorized claimant a warrant on the treasurer making due entry and register of all his proceedings in a book to be kept for that purpose; and to carefully arrange, file, and preserve all accounts, receipts, vouchers, and papers touching the same.” When Mississippi became a state in 1817, the office of the auditor was enumerated as part of the executive branch in Article IV, Section 25, of the 1817 Constitution. The 1832 Constitution stipulated that the auditor was to be popularly elected to serve a two-year term, while the 1869 Constitution extended the term to four years.  In the modern era, the state auditor is responsible for auditing state agencies, county governments, school districts, and higher educational institutions. The office also: conducts data audits for public schools, monitors state agencies' inventories, advises local governments on accounting matters in accordance with generally accepted accounting principles, and investigates misuse of public funds.         

Collection Inventory
Box Content

Box Number

1922-1926

3840