PRICE DANIEL ATTORNEY GENERAL

Hon. A. C. Wfnbotin District Attommy Hourton 2, Texas

,DeaPsir: 0pm0n NO. V-li36. Re: IaQwnoQ of poll tax T:exemptions certificates to pertsons rerridlng in cftfes of 10,000 inhabitants or more who become twenty-one yeara of age after January 31et of the year In Milch they desire,to vote a Werefer to YOUP

rellueat f&which you ask: *Question Noo.1. Is a p-son who attalna the age' o? ,tnenty-one yeare after January 31at, but before the date of an election at which such person offers to vote, entitled to vote, therein? *QuQation.No. 2. Canexemption certificates qualf lng sucrh,,pereonmto vote be fssued aftQr7 hey.attaln the age of twenty-one ream, but subsequent to January 31&S” The briefs aocompanylng your request Indicate * that the voter fn question fs a resfdent of Rouaton, Harrle County, Texas, a city’of 10,000 or WI-Q gdpulation.

Section 2 of Artfele VI, Constitution at TQXW, provides in part:

“Every pQrQ& 8ubJect to none of the foregoing dfrqualff%catfonQ, vho Qhall havQ attained the age of twenty-one y~carsandwho shall be a hftfrQa of the U&ted States and whoshall have re$PdQd.ln thlr State one year next preceding an ale&Ion and the.$aQt six months mfthfn the dfrtpllot OP county in which such person orfers 

### to vote, shall be deemed a qualified eleotor; px+vlded, that QleotortiBon. A. C. WinboPn- Page 2 (v-1136)

living in any unorganized county laayvote at any election precinct fn the county to which such count,y fs attached fop gudfolal purpose&; and provlded further, that any voter whoie subject to pay a poll tax under the laws of the State of Texa8 shall have paid said tax ~Q~OPQ offering to vote at any election ‘fn this State and hold a receipt showing that said poll tax wan paid before the first day of Febqarg next pPQceding such election. D0 D Seation 3 of APtfcPe VII, Conrtlltutfon o? Texas, **prevides** fh part:

“One-fourth of the PQvenuederived fro@ 

### the State occupation taxes and poll tax of one dollar on every inhabitant of the State, between the ages of twenty-one and sixty gk%t shaJ.1be set apart annually for the

of the public free schools; ‘:0 - m * It fr obslemed SPoa tha above~eondtltut1o~l provlrlonr that a8 soon as a pepson b@eomes twenty-one mbrr of age and 16 othopwPPsfse qualified, he fs a quallfled voter. A.r%fcPe2955, V.C.S., provides in part:

“Every pemon rubQsa%to nomr of the ~foregoflag.dfsqMaffffcatfons whoshall have attained thr agQof twenty-one (21) gcare and whosbaP1 be a eftfzem of the United 3tates, andwhoshall have Pesfded fn thfs State one year nQx%precedfhdg an election, and the last%afx (6) mowthe wfthfn thQ dfstPi& OP COUW%$fn WhfOh his OP 6hQOffQP6 t0 vote, f&all bQdeemeda qurPPfffQdelQctoP. The;ePectore Pfv%mgfn (onunopgarkzed county m&yvote a%amePee%fon ppecfnct in %hQ oount~ to whfoh auoh county $6 attached ior Judicial puPpoee8; provided that my voter who fe 8UbJQOtto pa7 a poll $8&x UndQP %he law6 of this State, shall have p8fd Qafd tax beioPQ 0ffePfng to vote .a%any eleotlon in this State and holds a peoefpt Qhowfngthat raid poll’tax was paid beroPe %hQifPIt da7 of FebPuai?ynext preceding ruoh QllQatfon; and, ff said voter fs exempt fPoa paying a poll tax and Pesfdes fw a city of ten thousand (10,000) fnhabftaate OP more, he or-

Hon. A. C. Wlnborn, page 3 (v-1136)

she must procure a certificate showing hls or he: exemp%lons, as required by this title. 0

. 0 Aperson becoming twenty-one years of age after January 31st Is not PeqUiPQdto pay a poll tax for that year. Art. 2959, V.C.S. Therefore, lf a person becomes twenty-one years old after January 31st, he la exempt from paying a poll tax for that,year and mayvote, if otherwise qualffled, any time during the year after he becomes twenty-one wlthout paying a poll tax provided he has obtained a certlflcate of exemption. This answers your first questlon.

Your second queatlon s10nf3of Article 2968, V.C.S. part: la governed by the provlThls statute provides In

“Every person who 1s eXemp%Qd by law

_ . __ ^ from the payment of a poli tax, anowno 1s In other respects a quaIlfled voter, whoresides ln a city of ten thousand (10,000) lnhabitants OPmore, shall, before the first day of February of the year whensuch voter shall have become entitled .to such exemption, obtain from the Tax ColPectbr of the county of hls OPher PQsfdence, a ,cePt.fflcate showing hls OPher exemptlon from the payment of a polP tax. VO,O0w' The only change madeln Article 2968 by the amendmentof 1945 was with reference to annual renewal certificates fop thoee persons over slxty years of age, and, fnsofar a8 lt relates to those becoming twenty-one years of age after January 31st, the Act remains unchanged.

In Texas Power &Light Co. V~RrownwoodPublic Service co., 111 SW2d **1225, 3227**  error ref.), lt ls's%a%edi (Tex.CQv.App. 1937,

"Article 2968, R.S., as amendedby Aces 1930, 5th CaPPedSess., c. **26,** see, I, Vernon's Ann. ~lv. St. a~%2968, expressly rQqulPes, ln cltles of more than 10,000 lnhabltanta, those whoare exemp%- ed from payment of a poll tax, to procure an Qxemptlon~certlflcate before February' Jet 6f the ye- fn which they offer toHon. A. CDWfnborn. paga 4 (V-1136)’

vote o This statbte presoplbes these requirements with %hQ, SamQeartlCulaPitJ and exactness a6 **do** thQ 8 otutes relatlng to payment of poll taxer.' Also fn Attorney Wneralns OpSnfon 0-4368 (19421, 1"twas asked:

"Is a person lfvfngfn a 

### oft7 of more than 10,000 inhabitants w&o**bQOour** 21 **years** of age after January 31 of 88~ year as election, but bQfore **the** Qlectfon Is hi?ld, entitled to vote without having secured a CQrPtfflcate of Nxe8ptlon%" In answer thereto ft was Sta%Qdz "The above Artfcle **2968 relater**  **ex** cPusfvely to those **residing** In a oft7 Of 10,000 inhabf%ante OPmore, and ~xp~E5si7

Artlale 2968a, V.C.S.o rel8tfw to cQrtlflcatQ8 of exemption to be **Psswd to**  those personr who do not PQside in a c4ty of **10,000 U&habitants** OP **uwe,** pPovidQ8 in part 8Hon. A. C. Wlnborn, paga 5, (V-1136)

In Clark v. Stubbs, 131 S.W.2d 663, 666 (Tex. Cly.App. 1939) it 18 rtatea:

n obeaaure Qaoh of thQa became 21 years iif

’age after January, 1938, and prior to Rovember 8 1938, and under thQ govern1% statute, ihQFQfOPQ,thry wQrQnot Qntitled **%o vote**  **without** an exenptlonoertl?lcafe. Art. 2968a, Vernon’s Ann. C1v. St., 

### Acts of 1935, lkth Leg. pm686, Chap. 292, Sec. 1, provides that each of the 

### vO%QPS In question was required to obtain an exemption certlffcate’before he or she would be entitled to vote. lefther of them obtained such a certfffcate, The statute Is &datory and these voters 

### were not quallffed to 

### VO%e

a%the electfon, and~thetrfal court COrPec%ly excluded all of such votes. DD*” **(Earphaels** OIUW.

] : In Attorney Oeneralns Opinion 0-1741A (1940), it was held:

II tRe~oase8 of **Clark** v. Stubbr Roge~s ’v~ &th;supra, speeifioally hold8nd %Rat those pe~~~one’~eapt Rm **tlw** mat.

tan%8 must obtafn exemption cer&ffoates **on** or before the 3Bst day of January of tRe year fn~whfohthey offer to vote. DV*” See also Att’y QCn. Op. O-4728 (1942).

It is apparent from readfng Article 2968a, Clark v. Stubbs. supra, and the above Attorney deneral’s Opms, that those persons whodo no%reside fn a city of 10,000 or more, whobecome twenty-one years of age after January 31st but prior to the day of the election, must obtain certlflcates of exemptfon before February 1st fn order to vote.Hon. A. C!. Wlnborn, page 6 (V-1136)

e
Ye de not bell&Q 

### ?Qmnt rule as to 10,ooo OP SWPO. tR& %hQLegiSl8tILPe iItteaded a dltthoer p~rrons residing IR cities 

## ot cr
70, 212 s,w.2d 625 (1948) (U mm&o& a Q&I&~~~~

Weda not interpret ThUI, mo b
?ihQ In that caee the oourt ma o

1915 Urndnrnt Of IrWel8 taQ GifQQl 2 49th 

### 4. 1945, oh.333# p.547), whloh MollehQd the prevlrloa toP pePnapnt oertltloates ofi exwtlon and pra*Med lntead that all oePtftforteQ of exemption mhall be **renewed or**  reieeued annually. a The oourtheld that %hQ&@Arl&turQ In enacting thle amendment “didsnot Intend tbrt veten 

### exempted fron the p8ywnt 

### of the poll taxi, who hrvm pmaur~d oQPtiti8atQS ot exemtlon as rqulred by the 

### tIPat pUA&Paph 

### of the UlrabQd aFtiOle, shall 108~ tbQlP P&ghtO 

### to VOtQ t'n hib~'Q to ~OOW'Q **renmrd OF** P8lSWSd **0-0** 

### tlrlolta8 rap the ourPeat 

### year.” Even prlor~to tl&a 1945 -ne, a pp4namonteymption BOPtifiOAtQ'UAX not aufborleedfor under-age. HQRUQ, 

### the l 

### uadwnt pFOVid%l& tor?anmal renewal had no apPl%oatiod tom tw asnw; OQPtiti-ii. did not pu~‘gwr”tto ow tb n-

%%B@ thQfr f~XBBlbQ8. %'hQOpuiaa %R -sly **roeO@alred thrt**  the t%rBt -Od APtfOlQPOqUlPQS thQ Qir#ptQd pereon to obtain a~certltfoate,othrr than a zwnu81 or Pe%@@UAIX!Q, bQfOPQ t&Q t%PXt &7 ibt h-0 ?bQ OOlU’t laid in-147 Tex. 77, 212 **S.U.2d** 629s

In addition to thQ abevQ 

### we oall 

### rttQnt%on to **tRe o-es**  lm Texar election laws reooamendQd **by Uu**  **At** tornw Oenaral to the GovePnorOe Coattee on tleotloa Lawe 

### under date of Janusq 3, 1949. 

### bong other E;iz, 1%was there pointed out tRat a p~~son beooni l f%eP January 31 but prfor to the datQ of the lp Qotion nwt 8ecuPQ an exemption certificate frim the a8seesoroollector at him oo?anty net later **than J8nuer7**  3let. aCQPtafnly thfs law chouldbQ OhamQd 80 that a &ing person casting hfa fir& free vote wfii not havQHon. A. C. Wlnborn, page 7 (V-1136)

to swear falsely in **order** to secure iin exemption certlflcate. ” This recommendation, along’wlth othere, was embraced in a report from the Oovernor to the Leglelature, but no bill was passed on the subject.

In view o? the Xoregolng we anewer your second question in the negative.:

‘: SImi4RY A phrson,who 

### become8twenf o? age after **January** 3lat, but 

### t-one mare More 

### the date of an ele&im, may rote $18euch eleotlon, 1S otherwire qualifle& wlthput paying a poll tax, 

### propided he bee obtained ea exemption aertlfloate. **Sec.2. Tex.**  **Conut.** Art. **VI,**

Under the preeent lay, such perrron oannot be lsmed an ~exemptlon certl?loate subsequent to January 31st .oSthe year **In** which he 1s oiferlng to vote., **&rt.** 2968,

APPROVED: Your6 

### ver,rftruly, J. C. Davls,‘Jr. County Affair8 Divlelon PRICEDANIEL Attorney General Everett Hutchinison Executive Assistant Charles D. Mathews First Assistant EA:mwrem