# 4 b

. **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 
**I B(IQYLR** 

**sLLLLI(=**
**r~o ”**  ***x*** **cc.rrKL**

Xanomble E. t. Shelton county Auditor Johns011

**CoUntJ** cleburm , **Texae**

Dear Sir:

Your letterof F as follovs: itioeaot as t of poll text suoh ofilolal leutlon

alIS the conontained

in your letter oplnionn

**of** this depnrtof lees thun ten thousand Lnbabltants, t of a texpeger'8

poll him lnwrltSngto pay the the lntornrstlon

necessary tax receipt,"

**provided**

**. .**  **. be**  **signed by**  the

. be **deposited** vlth the Tax Collector

**and** filedend preserved by him." In cltieaof more than ten thousand lnhebitents,

Article 2962,**V.A.C.S.,** provlde~

tkt a taxpayer who leaves the countyof his realdenoe vltb the intention

not to mbtum until after the firatdex of the follovl.ng

**Februaw** "aball

be entitledto vote, If possessing all other legal qualiflcrstionr, by payinghia poll tax orgononble B. L. 8helton, Page 2

obtaining

his certlfleete

of exsmptlon

through an agent authoriced

by him in vrltlng,

vhIah shall state trulyhis Intention to departfrom the County,the expected periodof m absenae,

and every fsat neoensaryto ennble the Tax Colleatorto fill the blanks In his reoelpt." This vrlttenauthority anwt be svorn to by the taxpayer, certified by an offloIs authorized to administer

oaths,end deposited awl )npt in the officeof the Tax Colledor.

The rbove oltul Artlelesfollow &atIon 2 of Artlole VI of our Constitution **by permitting**  **a huaband**  **to pay**  thepoll tsx of his vIfe, sad vioe vena. Article2960 **V.A.** cd. pmvldes that *no eandldate for oftloe shallpay the poll tax for another" and thstno one shallpay the pail tax of anotherfor or on behalf of suah aamlIdete. The oomluding portion of thfa Artlcrle paultrr a purabaa~r of properef vhleh In bound for the paymentof eny 011 tax to pay the tax 0r th **fomer** owner,**hut forbm**  &e tax **oollector** to Isaue a poll tax reoeipt

0uthorIzIng

any person to vote in return Sor suahpayment. FInally, A,rtIoles

201, 203 and 204 of the PenalCode respeatlvely provide that:
**“Whoever**knowingly

beoomes'sgent

to obtain **a** poll tu receipt or aertiflaete

0r oxeaptlon exoept as provided

by lav, or eny one vho gives money **to** enotherto lmluoehim to phia poll tax, shallbe finednot exaeedlng Ire hundred F dollars. "Anyuandldate

for offloe **or** otherpa-non who pays orprooures another to pay the poll tax of a cltlten,

**exoept** as permitted by law, shall be confined

la the penitentisry not less than two nor more than five years. %lhoeverloens or **adviuwea** aoaey to another knovIngit Is to be used for pIlyIng the poll tax of ruah otherperson shallbe finednot to 6xteed five huudred

dollers." When one penon rots RS agent for **another** in the peyment

of the poll tsx of the latter, It Is possiblethat the aone vlth vhlch the psyamnt is ude be money (e) belanging 90 the taxpayer

and turnedoveP to the agent for the&noneble H. L. Shelton, Page 3

purpose

of paying the tax; (b) belong- to the agent and used by him In paying the tax vlthouten expressor lm lied agreement

that such sum be repeidby the taxpayer; or P0) belonging

to the agent and used by him vith eitheran express or iarplled

agreauent

that suoh sum be repeldby thetoxpaaAlthough

Articles

2961 and 2962 respectivelyprovide that the poll tax lraf ?m paid” by an agent and thst the taxpayer

msy **obtain 8**  receipt ‘4 psyZng hIr poll tax through nn egent,ve feel that these Artlolem

vere never Intendedto aut$orIse, and do not euthorlse, payments

of the types doncmlnated

ib) and (a) above. In employ- the above fonm of the verb pay" ve feel that the Iaglsletun Intended to denote the p4siaal act8 of tu.rnIng over the tupayer’s money to the tax oolleotor and furnlshiag

the required

inSonnation

ratherthnn the fumlshiog by the agent,eitheras a gift or as a loan, of the money vlth vhloh the payment Is to be made. Stateddifferently, ve See1 that those

Artloles authorlire

an agent to pay the poll tax of anothar only if themoney used for suah purposeIs money vhIoh Is not that of the agent **and** vhlch her been received neither

aa a gift nor 01 **a** loan fram the agent.

With Artlclrr2961 and 2962 so oonstrued, w peraelveno reason

v4 (UI oiflcial

nov hold* office

msy not eat as an agent of the type hereindescrtbed. Xotlae,haw

### ever, thst the tax as8essor-oolleotor end hia deputlea ime agentsof the State In the collectlon of taxesdue the State and therefore

oculdnot act In the capacity of agent of the taxpayer, for the ma8011that the iatterageno)- vouldbe Inooapatlble

vlth the fomer. This conolusIon Is In accord vlth t&at re8ched

by former

Attorzmy fleneral Loamy ln aa opinion rendered

Jnnumy 22, 1915. An a resultof this conclusion,

no answr is requiredto your secondquestion.
In enawr to your third question, you ax-s

respsctfully advised that th* f&et that #U&l **0ffid.d** tUItiCi@ltW be* a csndldnte

for reelection,

but has not yet announced, vouldnot alter or affect our arawer to your flmt question.

Tnutlq that the foregoing fullyenavers

your inquiries.

w are
Yours very truly
ATTORBKT

BBE+L OF TEXAS

_,. .--._.., i