George H. Sheppard
Encyclopedia
George Hartfield Sheppard (November 4, 1874 - January 18, 1949) was Texas State Comptroller
from 1930 until he died in office in 1949.
. The son of Andrew M. Sheppard and Sarah Hartfield, they left Waco for West Texas, where Sheppard was raised on a ranch.
He was educated in public schools around Abilene, Texas
and Ballinger, Texas
and in the summers, he attended normal institutes to be a schoolteacher. After graduation, he took a business course in Abilene, which prepared him for his later life. Sheppard also taught school in West Texas.
to transfer auto licenses. When that position expired, Sheppard returned to Sweetwater, Texas
where he began working for city government.
He worked as Secretary for the Board of City Development and was later elected mayor. After his terms as mayor, Sheppard retired to the private sector where he worked in the general insurance business. In 1930, he was appointed State Comptroller by Governor Dan Moody
. After his appointment Sheppard ran for election nine times and was almost always elected by a large majority. He was elected to every office he ever ran for.
Because of Mr. Sheppard's active interest in tax matters, he became widely recognized as an authority in the field of tax administration. He gave special attention to the gasoline tax, which was the most lucrative source of revenue in Texas. After he took office, the revenue from the gasoline tax increased from $32,000,000 in 1930 to $69,000,000 in 1946.
After Sheppard became Comptroller the Legislature enacted a law imposing a tax on cigarettes and placed the administration of it in the Comptroller's Department. Once the law was in place two problems arose: cigarette peddlers and cigarette tax stamp
counterfeiters. The peddlers operated from bordering States under the protection of interstate commerce while the counterfeiters flooded the State with cigarette stamps.
The weak State Cigarette Tax Law had to be strengthened and in 1935, the Legislature, after adopting Sheppard's recommendations, amended the law.
Included in this amendment was the Use Tax Law, the first ever enacted in the United States. With the enactment of the new law, the fight with the two rings began. The validity of the new law was contested and a bitter struggle ensued. The case was carried before the Supreme Court of the United States, where the law was upheld.
So successful was the Cigarette Tax Law that in 1936 it was accepted as a model to be recommended to State legislatures throughout the United States by the National Tobacco Conference at Cincinnati.
A diligent administration of the Cigarette Tax Law of 1935 was constantly maintained and the annual revenue, which in 1934 amounted to $3,603,000, grew to $18,977,000 in 1946, and became one of the State's main tax items. The total revenue from all sources for 1946 was $301,521,177.75.
One of the most difficult tasks that confronted Sheppard was the establishment and implementation of an entirely new system of accounting and bookkeeping for the State. His work paid off when the State obtained its first perfect accounting system. Through the thorough and systematic performance of his duties, Sheppard had an excellent record as State Comptroller. His political philosophy of impartially enforcing the tax laws and staying out of politics helped Sheppard to succeed.
.
George Hartfield Sheppard died of a heart attack while serving as State Comptroller. He was buried in the Texas State Cemetery
in Austin, Texas
.
Texas Comptroller of Public Accounts
The Texas Comptroller of Public Accounts is an executive branch position created by the Texas Constitution. As with nearly every other executive branch head, the Comptroller is popularly elected every four years concurrently with the Governor and the other elected executive branch positions...
from 1930 until he died in office in 1949.
Early life
Sheppard was born November 4, 1874, in Waco, TexasWaco, Texas
Waco is a city in and the county seat of McLennan County, Texas. Situated along the Brazos River and on the I-35 corridor, halfway between Dallas and Austin, it is the economic, cultural, and academic center of the 'Heart of Texas' region....
. The son of Andrew M. Sheppard and Sarah Hartfield, they left Waco for West Texas, where Sheppard was raised on a ranch.
He was educated in public schools around Abilene, Texas
Abilene, Texas
Abilene is a city in Taylor and Jones counties in west central Texas. The population was 117,063 at the 2010 census. It is the principal city of the Abilene Metropolitan Statistical Area, which had a 2006 estimated population of 158,063. It is the county seat of Taylor County...
and Ballinger, Texas
Ballinger, Texas
Ballinger is a small town in the heart of Texas. Ballinger holds itself as county seat of Runnels County, Texas, United States. The population was 4,243 at the 2000 census...
and in the summers, he attended normal institutes to be a schoolteacher. After graduation, he took a business course in Abilene, which prepared him for his later life. Sheppard also taught school in West Texas.
Career in public service
In 1910, he was elected Tax Assessor of Nolan County, Texas. He held that post for eight years. During this time, he served as president of the Texas Tax Assessors Association. At the end of his term, he did not run for reelection and was appointed by Governor William P. HobbyWilliam P. Hobby
William Pettus Hobby was the publisher of the Houston Post and the 27th Governor of the U.S. state of Texas from 1917 to 1921....
to transfer auto licenses. When that position expired, Sheppard returned to Sweetwater, Texas
Sweetwater, Texas
Sweetwater is the county seat of Nolan County, Texas, United States. The population was 11,415 at the 2000 census.-History:Sweetwater received a U.S. post office in 1879. The Texas and Pacific Railway started service in 1881, with the first train arriving on March 12 of that year, beginning...
where he began working for city government.
He worked as Secretary for the Board of City Development and was later elected mayor. After his terms as mayor, Sheppard retired to the private sector where he worked in the general insurance business. In 1930, he was appointed State Comptroller by Governor Dan Moody
Dan Moody
Daniel James Moody, Jr. , was a Democratic political figure, originally from Taylor, Texas, USA. He served as the 30th Governor of Texas between 1927 and 1931, and is best remembered as a reformer and an opponent of the Ku Klux Klan...
. After his appointment Sheppard ran for election nine times and was almost always elected by a large majority. He was elected to every office he ever ran for.
Because of Mr. Sheppard's active interest in tax matters, he became widely recognized as an authority in the field of tax administration. He gave special attention to the gasoline tax, which was the most lucrative source of revenue in Texas. After he took office, the revenue from the gasoline tax increased from $32,000,000 in 1930 to $69,000,000 in 1946.
After Sheppard became Comptroller the Legislature enacted a law imposing a tax on cigarettes and placed the administration of it in the Comptroller's Department. Once the law was in place two problems arose: cigarette peddlers and cigarette tax stamp
Cigarette tax stamp
A cigarette tax stamp is any adhesive stamp, metered stamp, heat transfer stamp, or other form or evidence of payment of a cigarette tax . A cigarette tax stamp is a specific example of a revenue stamp....
counterfeiters. The peddlers operated from bordering States under the protection of interstate commerce while the counterfeiters flooded the State with cigarette stamps.
The weak State Cigarette Tax Law had to be strengthened and in 1935, the Legislature, after adopting Sheppard's recommendations, amended the law.
Included in this amendment was the Use Tax Law, the first ever enacted in the United States. With the enactment of the new law, the fight with the two rings began. The validity of the new law was contested and a bitter struggle ensued. The case was carried before the Supreme Court of the United States, where the law was upheld.
So successful was the Cigarette Tax Law that in 1936 it was accepted as a model to be recommended to State legislatures throughout the United States by the National Tobacco Conference at Cincinnati.
A diligent administration of the Cigarette Tax Law of 1935 was constantly maintained and the annual revenue, which in 1934 amounted to $3,603,000, grew to $18,977,000 in 1946, and became one of the State's main tax items. The total revenue from all sources for 1946 was $301,521,177.75.
One of the most difficult tasks that confronted Sheppard was the establishment and implementation of an entirely new system of accounting and bookkeeping for the State. His work paid off when the State obtained its first perfect accounting system. Through the thorough and systematic performance of his duties, Sheppard had an excellent record as State Comptroller. His political philosophy of impartially enforcing the tax laws and staying out of politics helped Sheppard to succeed.
Personal information
Sheppard was known as a quiet, soft-spoken family man with a wife and four daughters. He served on the Board of Stewards of the First Methodist Church in Austin. He was also a member of the Masons, belonging to the lodge, chapter and council at Sweetwater, and was identified there with the Benevolent and Protective Order of ElksBenevolent and Protective Order of Elks
The Benevolent and Protective Order of Elks is an American fraternal order and social club founded in 1868...
.
George Hartfield Sheppard died of a heart attack while serving as State Comptroller. He was buried in the Texas State Cemetery
Texas State Cemetery
The Texas State Cemetery is a cemetery located on about just east of downtown Austin, the capital of Texas. Originally the burial place of Edward Burleson, Texas Revolutionary general and Vice-President of the Republic of Texas, it was expanded into a Confederate cemetery during the Civil War...
in Austin, Texas
Austin, Texas
Austin is the capital city of the U.S. state of :Texas and the seat of Travis County. Located in Central Texas on the eastern edge of the American Southwest, it is the fourth-largest city in Texas and the 14th most populous city in the United States. It was the third-fastest-growing large city in...
.