Hon. B. M. Whiteacre Opinion o-969 

County Auditor Be: Is It necessary for citizens 

Grayson County of an Incorporated clty~ or town 

Sherman, Texas (which said city or town levies a 

poll tax9 to possess a poll tax In 

the city or town In order for them 

tb quaIlfy as Voters In a county 

Dear Sir: prohibition election? 

Your request for an opinion on the above stated question has been received by this office. 

Sections 1 and 2 of Article 6 of the State-Constitution read as follows: 

aSec~i 1. The following classes of persons 

shall not be allowed to vote in this state; to wit: 

"First: Persons under twenty-one years of age. 

"Second: Idiots and lunatics. 

"Third: All paupers supported by any county. 

"Fourth: All persons convicted of any felony, 

subject to such exceptions as the Legislature may 

make. 

"Fifth: Al.1 soldiers, marines and seamen, employed in the service of the Army or Navy of the 

United States. Provided that this restriction shall 

not apply to officers of the National Guard of Texas, 

the NationaI Guard Reserve, the Officers Reserve 

Corps of the United States nor to enlisted men of 

the National Guard, the Na i, ional Guard Reserve, and 

the Organized Reserves of the United States, nor to 

retired officers of the United States Army, Navy and 

Marine Corps, and retired warrant officers and retired enlisted men of the United States Army, Navy, 

and Marine Corps. 

tlSec. 2. Every person subject to none of the 

foregoing disqualifications, who shall have attained 
. i. 

Hon. B. M. Whiteacre, page 2 

the age of twenty-one years and who shall be a 

citizen of the United States and who shall have 

resided in this State one year next preceding an 

election and the last six months within the district or county in which such person offers to 

vote, shall be deemed a qualified elector; provided, that electors living in any unorganized 

county may vote at any election precinct in the 

county to which such county is attached for judlcial purposes; and provided further, that any 

voter who is subject to pay a poll tax under the 

laws of the State of Texas shall have pala said 

tax before offering to votes at any election In 

this State and hold a receipt showing that said 

poll tax was paid before the first day of February next preceding such election. Or if said 

voter shall have lost or misplaced said tax receipt, he or she, as the case may be, shall be 

entitled to vote upon making affidavit before 

any officer authorized to administer oaths that 

such tax receipt has been lost. Such affidavit 

shall be made in writing aud left with the judge 

of the election. The husband may pay the poll 

tax of his wife and receive the receipt therefor. 

In like manner the wife may pay the poll tax of 

her husband and receive the receipt therefor. 

The Legislature may authorize absentee voting. 

And this provision of the Constitution shall be 

self-enacting without the necessity of further 

legislation. 

lows: 

Arttele.1630, Revised Civil Statutes, reads as fol- 

"The City Council shall have power to levy 

and collect an annual poll tax, not to exceed 

One ($WXJ)Dollar of every inhabitant of said 

city over the age of twenty-one (21) and under 

sixty (60) years, those persons exempt by law 

from paying the State Poll Tax excepted, who is 

a resident thereof at the time of such annual 

assessment.n 

as follows: 

Article 2955, Revised Civil Statutes, reads in part 

"Every person subject to none of the foregoing disqualifications . . . shall be deemed 

a qualified elector . ..j provided that any 

voter is subject to pay a poll tax under the 
. ,. - 

Hon. B. M. Whiteacre, page 3. 

laws of this State or ordinances of any city 

or town in this State, shall have paid said 

tax before offering to vote at any election In 

this state and holds a receipt showing that 

said poll tax was paid before the first day of 

February next preceding such election . ~. . .'I 

Article lC30, supra, authorizes cities to levy an 

annual poll tax of One Dollar ($1.00) and Article 2955, supra, 

expressly provides that a voter must pay his city poll tax in 

order to qualify as a voter in any election. These two articles when considered together, disqualify all voters in all 

elections who fail to pay their city poll taxes in the manner 

and at the time provided by law. 

We quote from the case of T. E. Po?Jell et al VS. City 

of Beard et al, decided by the Supreme Court May 31, 1939 (not 

yet reported) as follows: 

"Under the Constitution and laws of this 

state, a voter subject thereto must pay his 

city poll tax at the time required by law, in 

order to qualify as a legal voter in any election in this state." 

We quote from the case of Savage vs. Umphries, 118 

S.W. 893, as follows: 

"It is true that where the Constitution 

of a state fixes the qualifications, and determines who shall be deemed qualified voters, 

in direct, positive, and affirmative terms, 

these qualifications cannot be added to by 

legislative enactments, yet, as the constitutional provision in section 2 1 Art. 6, hereinbefore quoted, required that any voter who IS 

subject to pay a poll tax under the laws of 

the state of Texas shall have paid the tax 

before he offers to vote at any election in 

this state,' it cannot be said that this qualification is added to by the legislative enactment which requires the payment of a city poll 

tax by a voter who is subject to its payment; 

for such tax is required under the laws of the 

state of Texas, though it be a municipal tax, 

for no tax can be levied by a city unless it 

is done under the laws of the state. McCormick 

vs. Jester (Tex.Clv.App.) 115 SW 278; People 

vs. Teague, 106 N.C. 576, 11 S.E. 665." 
Hon. B. M. Whiteacre, page 4 

Also see the cases of Linger vs. Balfour, 149 SW 795 

and Bonham vs. Fuchs, 228 SW 1112. 

In view of the foregoing authorities, you are respectfully advised that it is the opinion of this department that 

any voter subject to the payment of a city poll tax must pay his 

city poll tax at the time required by law, in order to qualify 

as a legal voter in a county prohibition election or in any 

election in this state. Al.1 opinions of this department holding the contrary are expressly overruled. 

Trusting that the foregoing answers your inquiry, we 

remain 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By /s/ Ardell Williams 

Ardell Williams, Assistant 

APPROVED JUN 21, 1939 

/s/ Gerald C. Mann 

ATTORNEY GENERAL OF TEXAS 

APPROVED: OPINION COMMITTEE 

BY: DDM, Chairman 

AW:Akf:wb