Hon. B. M. Whiteacre Opiniono-969

County Auditor Be: Is It necessaryfor citizens GraysonCounty 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: prohibitionelection?

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

Sections1 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-oneyears of age. "Second: Idiots and lunatics. "Third: All paupers supportedby any county. "Fourth: All persons convictedof any felony, subject to such exceptionsas 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 restrictionshall not apply to officers of the NationalGuard of Texas, the NationaI Guard Reserve, the OfficersReserve Corps of the United States nor to enlistedmen of the National Guard, the Nai, ional Guard Reserve, and the OrganizedReserves of the United States, nor to retired officers of the United States Army, Navy and Marine Corps, and retiredwarrant officersand retired enlistedmen of the United StatesArmy, Navy, and Marine Corps. tlSec. 2. Every person subject to none of the foregoingdisqualifications, who shall have attained. i.

Hon. B. M. Whiteacre,page 2

the age of twenty-oneyears and who shall be a citizen of the United States and who shall have resided in this State one year next precedingan electionand the last six monthswithin the district or county in which such person offers to vote, shall be deemed a qualifiedelector;provided, that electorsliving in any unorganized countymay vote at any electionprecinct 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 offeringto 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 entitledto vote upon making affidavitbefore any officer authorizedto administeroaths that such tax receipthas been lost. Such affidavit shall be made in writing aud left with the judge of the election. The husbandmay 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 Legislaturemay authorizeabsenteevoting. And this provision of the Constitutionshall be self-enacting

without the necessityof 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 inhabitantof 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
"Everyperson subject to none of the foregoing disqualifications

... shall be deemed a qualifiedelector

. ..j provided that any voter is subjectto pay a poll tax under the. ,. -

Hon. B. M. Whiteacre,page 3.

laws of this State or ordinancesof any city or town in this State, shall have paid said tax before offeringto vote at any election In this state and holds a receipt showing that said poll tax was paid before the first day of Februarynext preceding such election

. ~. . .'I ArticlelC30, supra, authorizescities to levy an annual poll tax of One Dollar ($1.00)and Article 2955, supra, expresslyprovides that a voter must pay his city poll tax in order to qualify as a voter in any election. These two articles when consideredtogether,disqualifyall voters in all elections

who fail to pay their city poll taxes in the manner and at the time providedby 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 Constitutionand laws of this state, a voter subject theretomust pay his city poll tax at the time requiredby 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 determineswho shall be deemed qualifiedvoters, in direct,positive,and affirmativeterms, these qualifications cannot be added to by legislativeenactments, yet, as the constitutional provision in section 21 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 legislativeenactment which requires the payment of a city poll tax by a voter who is subject to its payment; for such tax is requiredunder the laws of the state of Texas, though it be a municipaltax, 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 foregoingauthorities, you are respectfully advised that it is the opinion of this departmentthat any voter subjectto the payment of a city poll tax must pay his city poll tax at the time requiredby law, in order to qualify as a legal voter in a county prohibitionelectionor in any election in this state. Al.1 opinions of this departmentholding the contraryare expresslyoverruled.

Trusting that the foregoinganswersyour inquiry, we remain
Yours very truly ATTORNEYGENERAL OF TEXAS By /s/ Ardell Williams ArdellWilliams,Assistant
APPROVEDJUN 21, 1939 /s/ Gerald C. Mann ATTORNEYGENERAL OF TEXAS APPROVED:OPINION COMMITTEE BY: DDM, Chairman AW:Akf:wb