OFFICE OF THE An-ORNEY GENERAL OF TEXAS 

AUSTIN 
Bon. Stephen Y. Eebart, page 2 

**Lessor hereby warrants an4 agrees to 

defend the title to the lend8 herein described, and ageea that tha loeaee &all 

hme the right at any time to redeem SOS 

lessor, by payment, any mortgm, tams, 

or other l&ma on ths above dmaribed lands, 

ln the event or default oi payment by lesaor, and br subrogated to the right8 OS 

the holder tbamof,' 

“The Tar Oolleotor take8 the position now 

that since tkm poll,tsx reoelpts w4re not ieeuad 

before Januery 51, 1940, thet he aennot iseme 

t~.now. Th4 lessee tak40 the position that 

mice tha poll~taxes were paid in duo thno aaoorilia~ to law, and that the la& paragraph 

above referred in eald lease held by the 1486ee 

who paid the poll tax, proper17 sigma an4 x&otarizmd, we8 sufflclant authority for the Tax 

Collenator to have irmaed the aotual poll tax 

reeelpts.* 

It is alaar, in our opinion, that t&a lssuuane4 

of voting poll tax reoeiptts by the tax aollaotor u&&r 

the oimumstancr88 dewribed in yw 

violative of th4 tollfming 8tatutser 

latter, waul.d be 

Mlole-2961, Retiaed Oioil Statutes of *as, 

whloh pxovides: 

If the taxpaper do4a not r4eiQe in a aitr 

of tsn thoui8a.M inhabitants or more, hi6 poll 

tax must either be paid by hipn la pereon ox! by 

6~6110 one duly suthorlzad by h&n in writing to 

pay th4 marm, mud to furalah the oollaotor th4 

information ne~sssbcry to till out the blank8 

In the pall tar receipt. Suah authority and 

information aatst be signad by the p~rtp who 

owtm the pall tar, end maat be deposited ulifb 

the tax oollecrtor and iilad end prenenod by 

hiPI." 
., 

8Y4 

Eon. Stephen F. ?Iebert, ;'age 3 

"All tax raoafptte issued ior any year 

after January Slat shall be stamped on the 

faw therrofr *Holder not entitled to vote,* 

and thm nm# of the holders or euoh poll tar 

reoeipte shall not be inoladed in the list of 

quelified rotexsw 

It is obeerved that Article 2961, eupre, 1yuirela 

t 

the tarpayor not only to si@ 4n aganoy authorvrtion but also th4 atatenmnt 04nts..blng th4 lnioanation neoesaary to enable the tex rrolleotor to prepere 

fiha poll tex seoeIpt, erune to be deposited with the 

tax oalleotor end filad end ~r4s4rv4d by hka. l&snlfeotly, tfife requuirement of the statute hae not-been oom&Ied 

with under the iaota stated &I rour request, 4-n ii 

the oil and gas lease drsoribed w&e a suffioient sgeaay 

authorization oonaeming whloh we need not end do not 

exprese an op Lli on* 

Ukzewike, Artiale 2968, eupra, pleoea the ems- 

&tory duty upoqthe tex aollector to etenzp eta the raoe 

of eny poll tax reoeipt issued after Jinuery 3let of any 

year the word8 mHolder not entitled to rote". Oertainly 

this provisiac would be vIolated were the tar oolleetox 

at this tisa, to leeue a poll tar reoeipt without the 

aotetion thereon ad pramrlbed by thie statute. 

We aleo oell poclr attention to Artfole 199 of 

tho Penal Code, whioh proddesr 

.%uy tax oolleetor w@o deliver8 a poll tax 

rsceigt or certirlcste of emi@Son to eny 0x84 

except the one entitle&l thelgto an& at the t%me 

when the tax is pdd or the oertffiaate of esemptiori ie applied for, 4zaqt an speoiallg peraitted by law shall be fhmtI not leas themone 

huMsed z&r mm then one thoueend dolle.re, and 

shall be resoved rmo: orfioe." 
YOU am,therer0ra, 

If 2.8 our opinion that there 

-_ _ 

mepm7tftll1~ 

an noaatopa 

advfeed fhet 

*aLoh the _. 

tax oolleotor may tam, unaer tn4 o~oumstanoe8 aesomtbed in your letter, ahereby ha zany at thio time ; under 

the st.etutes uefi.nl~ the dutier or his 0rri04 pert&klng to poll tamsa, issue to the subjeot parties a taliQ 

voting poll tax reoeipt, 

Truatl.ng that we 

your lnqulry, vm remain 

have ~etisreotorlly answersd 

Your8 very truly 

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