PRICE DANIEL 

ATTORNEY GENERAL 

Hon. A. C. Wfnbotin 

District Attommy 

Hourton 2, Texas 

,DeaP sir: 

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 

We refer 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. Can exemption certificates qualf lng sucrh,,pereonm to vote 

be fssued aftQr 7 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~cars and who 

shall be a hftfrQa of the U&ted States and 

who shall 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 Qleotorti 
Bon. A. C. WinboPn - Page 2 (v-1136) 

living in any unorganized county laay vote at 

any election precinct fn the county to 

which such count,y fs attached fop gudfolal 

purpose&; and provlded further, that any 

voter who ie 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. D 0 D 

Seation 3 of APtfcPe VII, Conrtlltutfon o? Texas, 

prevides fh part: 

“One-fourth of the PQvenue derived 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.1 be 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%fcPe 2955, V.C.S., provides in part: 

“Every pemon rubQsa% to nomr of the 

~foregoflag.dfsqMaffffcatfons who shall have 

attained thr agQ of twenty-one (21) gcare 

and who sbaP1 be a eftfzem of the United 

3tates, and who shall 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 6hQ OffQP6 t0 

vote, f&all bQ deemed a qurPPfffQd elQctoP. 

The;ePectore Pfv%mg fn (on unopgarkzed county m&y vote a% am ePee%fon ppecfnct in %hQ 

oount~ to whfoh auoh county $6 attached ior 

Judicial puPpoee8; provided that my voter 

who fe 8UbJQOt to 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 Qhowfng that 

raid poll’tax was paid beroPe %hQ ifPIt da7 

of FebPuai?y next 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 

A person becoming twenty-one years of age after January 31st Is not PeqUiPQd to 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 may vote, 

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 

s10nf3 of 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, ano wno 1s 

In other respects a quaIlfled voter, who resides ln a city of ten thousand (10,000) lnhabitants OP more, shall, before the first 

day of February of the year when such voter 

shall have become entitled .to such exemption, 

obtain from the Tax ColPectbr of the county 

of hls OP her PQsfdence, a ,cePt.fflcate showing hls OP her exemptlon from the payment of 

a polP tax. VO,O 0w' 

The only change made ln Article 2968 by the 

amendment of 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~ Rrownwood Public 

Service co., 111 S W 2d 1225, 3227 

error ref.), lt ls's%a%edi 

(T ex.CQv.App. 1937, 

"Article 2968, R.S., as amended by 

Aces 1930, 5th CaPPed Sess., c. 26, see, 

I, Vernon's Ann. ~lv. St. a~% 2968, expressly rQqulPes, ln cltles of more than 

10,000 lnhabltanta, those who are exemp%- 

ed from payment of a poll tax, to procure 

an Qxemptlon~ certlflcate before February' 

Jet 6f the ye- fn which they offer to 
Hon. A. CD Wfnborn. paga 4 (V-1136)’ 

vote o This statbte presoplbes these requirements with %hQ, SamQ 

e 

artlCulaPitJ 

and exactness a6 do thQ 8 otutes relatlng to payment of poll taxer.' 

Also fn Attorney Wneralns OpSnfon 0-4368 (19421, 

1"t was 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 excPusfvely to those residing In a oft7 Of 

10,000 inhabf%ante OP more, 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 8 
Hon. 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 

o beaaure Qaoh of thQa became 21 

years iif’age after January, 1938, and prior 

to Rovember 8 1938, and under thQ govern1% statute, ihQFQfOPQ, thry wQrQ not Qntitled %o vote without an exenptlon oertl?lcafe. Art. 2968a, Vernon’s Ann. C1v. St., 

Acts of 1935, lkth Leg. pm 686, 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 ~the trfal court 

COrPec%ly excluded all of such votes. D D *” 

(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 hold 

8nd 

%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~whfoh they offer to vote. D V *” 

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 who do no% reside fn a city of 10,000 or 

more, who become 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& %hQ LegiSl8tILPe iItteaded a dltthoer p~rrons residing IR cities ot 

cr 

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

We da not interpret Th UI, 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 oourt held that %hQ &@Arl&turQ 

In enacting thle amendment “did snot 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 pp4namont eymption BOPtifiOAtQ'UAX not aufborleed for under-age. HQRUQ, the l uadwnt pFOVid%l& 

tor? anmal renewal had no apPl%oatiod tom tw asnw; OQPtiti-ii. did not pu~‘gwr”t to ow tb n- 

%%B@ thQfr f~XBBlbQ8. %'hQ Opuiaa %R 

-sly roeO@alred thrt the t%rBt 

-Od APtfOlQ POqUlPQS 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 Attornw 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 l p Qo tio n 

nwt 8ecuPQ an exemption certificate frim the a8seesoroollector at him oo?anty net later than J8nuer7 3let. 

a CQPtafnly thfs law chould bQ OhamQd 80 that a 

&ing person casting hfa fir& free vote wfii not havQ 
Hon. 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 become8 twenf 

o? age after January 3lat, but t 

-one mare 

More the 

date of an ele&im, may rote $18 euch 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 .oS the year In 

which he 1s oiferlng to vote., &rt. 2968, 

APPROVED: Your6 ver,rf truly, 

J. C. Davls,‘Jr. 

County Affair8 Divlelon 

PRICE DANIEL 

Attorney General 

Everett Hutchinison 

Executive Assistant 

Charles D. Mathews 

First Assistant 

EA:mwrem