HonorableW. C. Huffaker, Jr.

District Attorney 106th JudicialDistrict First National Bank Building Tahoka, Texas OpinionNo. o-6482 Re: Violations of various Statutes relating to Dear Sir: payment of poll taxes.
We are in receipt of your letter of recent date in which you outline at some length certain facts, and upon which you predicate the following questionsand seek our opinion thereon: "1. Where a person who procures an authorization for the paying of poll tax as provided for in Article 2961 of Revised Civil Statutes of Texas, and who then takes such authorizationand his ownmoney ormoney not furnishedby the taxpayer and pays the poll tax of said individual,does he violate the provisions of Article 203 of the Penal Code of Texas.'" "2. Where an individualwho takes an authorization for thepaylng of ~012 tax of an individualas provided for in Article 2961, Revised Civil Statutesof Texas, which said authorization Is signedby the father of the taxpayer and by the father-in-lawof the taxpayer without any knowledge on the part of the taxpayer that his father and/or her father-in-law ismaking such authorizationand said individualtakes such authorlzation signedby another person to the tax collector and procures the pol,ltax receipts,has such person violated the provisions of Article 203 of the Penal Code of Texas?"

“3 s Where an individual takes an authorization blank as provided for in Article 2961, Revised Civil Statutesof Texas, and inducesa taxpayer to permit him to procurehis poll tax receipt for him, telling said taxpayer thathe will get his reeelpt for him, and after said taxpayerhas agreed for said individual. .

HonorableW. C. Huffaker, Jr., page 3, (o-6482)

‘I** *
"Art. 203,233 Unlawfully paying poll tax of ' a citizen. "Any candidate for office or other person who pays or procures another to pay then pol1.ta.x

of a citizen, except as permittedby law, shall,be confined in the penitentiarynot less than two nor more than fiveyears. "Art: 204. 239 Loaningmoney to paz. "Whoever loans or advancesmoney to another knowing it Is to be used for paying the poll tax of such other person shallbe finednot to exceed five hundred dollars.”
As the county of your districtwherein the faots as alleged by you are said to have applicationdoes not contain any city in ,whiohthe population exceeds ten thousand inhabitants,themode of paying poll taxes is governed by the provisions of Article 2961, Revised Civil Statutes of Texas, as amendedby the Acts of 1941, 47th L glslature, Chapter 132, p. 183. That article reads as follows:

“Art. 2961. 2944 Mode of paying poll tax. "If the taxpayerdoes not reside in a oity of ten thousand (10,000) inhabitants or more, his poll taxmust eitherbe paid by him in person or by some one duly authorizedby him in writing to pay the same, and,ito::.nirh‘ish~:thE.:CO23:eCBOr-I.~ er:i ..+- to fill out the blanks in the po tion nece;;ssr tax receipt. authority and informationmust be signedby the party who owes the poll tax, andmust be depositedwith the Tax Collectorand filed and preservedby him. Ataxpayermay pay his poll tax by a remittance of the amount of the tax through the United Statesmall to the CountyTax Collector,accompanying said remittance with a statement in writing showing all the informationnecessary to enable the Tax Collector. to fill out the blank form of the poll tax receipt, which statementmust be signedby the party wh~oowes the poll tax under oath, but the husbandmay sign for the wife.and in likemanner the wifemay sign for the husband, and the Tax Collector shall Issue andmall to the taxpayer at his last la?own address a poll tax of his wife and receive the receipt therefor.Hon. W. C. Huffaker, jr*, page 4 (0-6482)

In >ikemanner the wifemay pay the poll tax of her husband and receive the receipt therefor. The Assessor and Colleotor of Taxesmay at such places as shall .in

his discretionbe necessary or advisable, have a duly authorized and sworn deputy for the purpose of aaceptlng poll taxes and giving receipts therefor.” The form of a poll tax receipt is presoribed in Article 2965, Revised Civil Statutes,as amended!, and said amended article reads as follows:

“Art. 2965, 2949-50 Form of receipt. “Each poll tax receipt and Its duplicate shall show!l~he:,n~$lg;E.of~P’eYpEirty for whom it was Issued, the paymentof the tax, the age and race of the taxpayer, and length of time the taxpayerhas resided in the State and whether the taxpayer Is a citizen of the United States, and If so, whether a native born or a naturalized citizenof the United States, and the State of the United States or the foreign countrywhere the taxpayerwas born, the length of time the taxpayerhas resided In the county, the voting preolnot in which the taxpayer lives, exoept when in an unorganized county, the taxpayer’s occupation and post office address, or if living In an incorporated city, the ward, street, and number of residence In such city or town. The poll tax receipt shall be in the following form and numbered consecutively in eachbook provided for In this title: “Poll tax Reaeipt No. State of Texas County of “Received of ,zm the day of

, A.D, the sum of in payment of poll tax Por’yearA.D. 19$ the said taxpayerbeing duly swornby me, says that’he (she) IS years old, thathe (she)resides In voting precinctHo. that his (he&-ii in County,Texas, thathe (she) is a native born (naturalized)eitlee~ of the United States, and was born In county, State, that he (she)has resided in Texas years and in he (she) is by occupat?%!iCounty years, that and thathis (her)postoff?ice address Is. -

Hon. W. C. Huffaker, Jr., page 5 (O-6482)

(if in any incorporatedcity or town, a blank work must be printed for the ward, street,and number of residence In lieu of his (her)post-officeaddress,

th of timehe (she)has resided In such city

“All of which I certify: Signed (Seal) "If from the Informationon the poll tax receipt above required It appears that the party receiving the same is an alien, he shallbe given a receipt from a book speciallyprepared for alien taxpayers, whichbook is hereafter orovl~ded in this Title, and the Tax Collectorand the~Commissio authoritiesproviding said poll tti have printed on the face of said receipt the word 'alien',which said printing shallnot be less than two (2) inches inheight, superimposed in outline type, and printed in red ink." Further reference to the alien poll taxes, alluded to in the above article, is to be found in Article 2970, as amended, Revised Civil Statutes,and Article 2975, as amended not necessary to be copieshere. Reference Is alsomade to Articles 200a-2 and 200a-3,Vernon's Annotated Penal Code. Article 200a-2 (Acts 1939, 46th Leg., p. 296 (5) reads: "Any taxpayerwho shallmake any false statement to procure a poll tax receipt or falsely answers any of the questionsas set out in Section 1, Article 2965, as hereinabove set forth, shall be deemed guilty of false swearing and upon conviction shallbe punishedby confinement In the State Penitentiarynot less than one nor more than three (3) years."
We shallnow undertake to answer your questions.
As we understandyour first question, the individual YOU mention procured the "authorization"in form and substance in 'fullcompliancewith the requirementsof Article 2961,supra. However, instead of the taxpayer furnishing themoney from his funds with which to pay the same, the individualacting as agent, supplied the funds.
It appears that our problem is to determinewhat is meant by the words "authorized - - to pay the same", as used,

HonorableW. C. Huffaker, Jr., Page 6 (o-6482); * i
in Article 2961, V.A,C.S,, supra, in reference to the mode of paying a poll tax by an agent. If these wordsmean that the agent, after securinga proper authorization from the
1 taxpayer,may use or furnishhis own money to pay said poll t+,x, then, of course, such payment would be "permittedby

.,law" and the agent-payorwould not be amendable to said Penal :i. Statute 203, supra.

However, for reasonshereinafter expressed,we do not believe such is themeaning of said words. The fundamental rule for which all the others aremade and applied, is that in construinga statute the object is to ascertain and give ef:fect

to the Intentionof the Legislature. See Parshallv. State, 62 Tex. Cr. R. 177, 138 S. W. 759. Our Supreme Court, in the case of Edwardsv. Morton, 92 Tex. 152, 46 S.W. 792, 1 tersely and pertinently says:

, "The intention of the Legislature in enacting a law is the law Itself."

. . It alsa~i~has been saidby our appellate court (Parshall v. State, supra) that It Is presumed that each part of a statute is intendedto coact with every other part; that no part is Intended to antagonize the general purpose of the enactment; andthattoascertain the legislative intent every part of an act, and other acts In pari materia, are to be considered.
It is a settled rule of statutory interpretationthat I statuteswhich deal with the same general subject,have the same general purpose, or relate to the same person or thing on class of persons or things, are consideredas "in pari materia." 39 Tex. Jur. p0 253.
In this connectionwe point out 'thatin the 1925 revision of our statutes the provisions of the "Terre11 Election Law", as amended, were Incorporated,and such provisions then

. appeared, in respect to the matter now in question, substantially as they now appear. Article 2961, Revised Civil Statutes of 1925, provided that the poll tax of a taxpayernot residing in a city of ten thousand (10,000)inhabitantsor more "qust eitherbe paid by him in person or by some onelduly aythorizedby him in writing to pay the same, Article 2~63, R.C.S., 1925, provided that "when, in caies permitted by this title, the t#axis paid by an agent, the tax receipt shallnot be delivered to such agent, 0 s an Articles 201, 203, and 204, Penal Code 1925, supra, were restrictions enacted to prevent "designingpersons,by advances of money with assurances of that return which gratitude or self-interestwould prompt" frombeing clotheswith the certificateof the voter and turned loose as the deciding power of our elections toL *

.

Hon. W. C. Huffaker, Jr., Page 7 (O-6482)

+

,.; t

. t sap the foundationsand undermine the laws of our free institutIons. (See SolonV. State, 54 Tex. Cr. R. 261, 114 S.W. 160) We believe the underlyingprinciple of all these provisions was to prevent any personhaving a "proprietorship". over any taxpayerby reason of having paid or advancedmoney for the payment of such taxpayer'spoll tax. We cannot see any good reason why the onus of "proprietorship"is removedby reason of the taxpayer's "consent'being obtained in writing,nor do we, believe that this was the intentionof the Legislaturewhen Aqtlcle 2961, R.C.S., supra, was incorporatedIn our laws. On the contrary, it is ourflrm conviction that the Legislature Intendedby the use of the words "authorized

. . . to pay the same", In saidArticle 2961, supra, tomerely authorize an agent, duly authorized in writing, to deliver the tax a erb

and the necessary informationto the !2%$?3Gelieve, tax,3IT-%k co is in harmony with the general purpose of our laws in regard to the protection of the purity of the ballot. Therefore, It is the opinion of this department that the "payment"as described In your first question l.s.not"permitted by law"; that such situation is amenable to Artl.ile 203, Penal CQde, supraj and your questionNo. 1 is answered in the affirmative.
Inyour second question whereyou say the authorization is signedby the father of one taxpayer and the father-in-law of another, the individualpaying the poll tax is certainly not complyingwith the provisions of Article 2961, R.C.S. The statute is soeciflc that such authorizationmust be "by him in writing",-and evenmore specifically "mustbe sicd by the party who owes the poll tax." We, therefore,hold that the individualto whom you refer inyour second question as having obtained authority from the father or father-in-lawof the taxpayer, Is amenable to prosecutionunder Article 203, Penal Code.
In consideringyour third question,we note the language of Article 2961, Revised Civil Statutes, supra, that if the taxpayer does not pay the poll tax himself, It may be paid by "someoneduly authorizedby him in writing to pay the same." Under your statement of the facts, the person who was iawh "duly authorized"did not pay the tax collector;he substituted still another party who actually paid themoney. Certainlyhere too, the individualpaying the poll tax is not complyingwith the provisions of Article 2961, R.C..S., and he is not "permittedby law" to make such payment except as explainedhereinbefore in answer to your first question. It is our belief that the oerson actually making the payment, under such circumstance‘s, would be amenable to prosecution under Article 203, Penal Code.Hon. W. C. Huffaker, Jr., page 8 (O-6482)

With reference to the person who obtained the authority, and then passed it on to a third person who actually paid the poll tax, your attention is invited~tothe language of Article 203, which prohibits the rocuri PQll t&X. p t?e;dfsvther to pay the

The statute on this pain "Any 3'c.

.person who O.Oprocures another to pay the poll tax of a citizen, except as permitted by law, shallbe confined in the penitentiary

. . o etc." The person who actually contacted the taxpayer evidently "procured' the person who actually paid the poll tax to do SO, and under our interpretationof Article 2961, the authority shouldbe directed to a specificperson. It Is thereforeour opinion that both the person who solicited the authority and the one actually paying the poll tax would be subject to prosecutionunder Article 203, Penal Code. The fact situationdisclosedby you,?? fourth and last question would seem clearly to come within either Articles 291 or 204 of the Penal Code.
He would be subjeatto Article 201 because he does not comply with Article 2961, R.C.S., supra> in becoming the agent to obtain the poll tax receipt, He would not be amenable under Article 203 becausehe does not pay the poll tax of a "citizen",the Rexloan under your statementnot having been naturalized under the laws of the United States, and having been born in Mexico.
He would be subject to prosecutionunder Article 204, because that article does not restrict its application to be a "citizen",but he would not seem to be advancingmoney to pay the poll tax of "such other person."
In closing this opinion we do not feel it amiss to direct your specific attention to the provlsion~s of Article 2963, Revised Civil Statutes,as amended, It is there specifically stated: "When in cases permittedby this Title, the tax Is paid by an agent, the tax receipt shallnot be delivered to such agent, but shall be sent by mall to the tax'payer or kept and delivered to him in person by the Tax Collector o D *".

Hon. W. C. Huffaker, Jr,, page 9 (O-6482)

In this connection,reference is also directed to the provisions of Article 199, Penal Code, reading as follows:

"Art. 199* 238 Tax collectorunlawfully delivering receipt. "Any tax collectorwho delivers a poll tax receipt or certificateof exemption to any one except the one entitled thereto and at the time when the tax Is paid or the certificateof exemption Is applied for, except as speciallypermittedby law shall be fined not less than one hundred nor more than one thousand dollars, and shall be removed from office."
We mention the above two statutesbecause in your opinion rauest you refer repeatedly to the procurement of the tax receiptsby the persons paying the same for others.
Yours very truly,
ATTORNEY GENERALOF TEXAS

By Benjamin Woodall

Assistant

ByRobert L Lattimore, 'Jr.

Assistant 4 BW:zd