OFFICE OF THE An-ORNEY GENERAL OF TEXAS AUSTINBon. StephenY. Eebart,page 2

**Lessorherebywarrants an4 agrees to defend the title to the lend8 herein de**scribed,** 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 paymentby lesaor, and br subrogatedto the right8 OS the holder tbamof,'

**“ The**  **Tar Oolleotor**  **take8 the**  **position now**  that since tkm poll,tsxreoelptsw4re not ieeuad before Januery 51, 1940, thet he aennot iseme t~.now. Th4 lessee tak40 the positionthat 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&o**tarizmd,** we8 sufflclantauthorityfor the Tax Collenator

to have irmaedthe 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 violativeof 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 oollaotorth4 information

ne~sssbcry



### to till out the blank8 In the pall tar receipt. Suah authorityand information

aatst be signad by the p~rtp who owtm the pall tar, end maat be depositedulifb the tax oollecrtor and **iilad** end **prenenod by**  hiPI."

### ., 8Y4

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

"All **tax raoafptte**  **issued ior**  **any** year after JanuarySlat shall be **stamped** on the faw therrofr *Holdernot entitled to vote,* and thm nm# of the holders or euoh poll **tar** reoeipte shallnot be inoladed in **the** list of quelifiedrotexsw

It is obeervedthat Article 2961, eupre, 1yuirela t 

## the tarpayor 

## not only to si@ 4n aganoy authorvrtionbut also th4 atatenmnt04nts..blng th4 lnioanation neoesaaryto enable the tex rrolleotor to prepere fiha poll tex seoeIpt, erune to be depositedwith the tax oalleotorend **filad** end ~r4s4rv4d by hka. **l&snlfeot** ly, tfife

requuirement

of the statutehae not-been oom&Ied with under the iaota stated &I rour request, 4-n ii the oil and gas lease **drsoribed** w&e a suffioientsgeaay 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 aollectorto etenzp eta the **raoe** of eny poll tax reoeipt **issued** after Jinuery 3let of any **year** the word8 mHoldernot entitled **to** rote". Oertainly this provisiac

would **be** vIolatedwere the **tar** oolleetox at this tisa, to leeue a poll tar reoeiptwithout the aotetion thereonad pramrlbed by thie statute.

We aleo oell poclr

attentionto Artfole 199 of tho Penal Code,whioh proddesr

.%uy tax oolleetorw@o **deliver8** a poll tax rsceigt or certirlcsteof emi@Son to eny 0x84 except the one entitle&l thelgto an& at the t%me when the tax is **pdd** or the oertffiaateof esemptiori

ie applied for, 4zaqt an speoiallg **per** aitted by law shall **be** fhmtI not leas themone huMsed z&r mm then one thoueenddolle.re, and shall be resoved rmo: orfioe."YOU am,therer0ra,

If 2.8 our opinionthat there -_ _ mepm7tftll1~ an noaatopa advfeed fhet

*aLoh the _. tax oolleotormay 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&k**lng to**  **poll tamsa,**  **issue to**  the subjeot partiesa taliQ voting poll tax reoeipt,

Truatl.ng

that we your lnqulry,vm remain **have** ~etisreotorlly answersd

**Your8 very**  truly

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