GERALD c. MANN AXJSTIN ~1. Texan 

Honorable L. D. Bartwell 

County Attorney-; Hunt County 

Greenville, Texas 

Dear Sir: OpLnton No. Q-2529 

mltted 

Re: Payment of-city poll tax as prerequisite to voting; dlscrlmlna- 

.tlon as to sex. 

We acknowledge receipt of your Inquiry recently subfrom which we quote: 

"The City of Wolfe City In Hunt County, 

Texas, through its officials, have published 

a statement that the male population residing 

In that city will be required to present a 

city poll tax before they will be permitted 

to vote in a county primary election to be 

held on July 27th and further declares that 

this rule shall not apply to female voters. 

This is a new rule published by the City 

Council. 

"I would like a ruling of the Attorney 

General's Office as to whether the election 

judges may permit female voters to vote In a 

county prlmarg electIon in the Wolfe City box 

without having paid a cltg poll tax, and at 

the same time prohibit the male voters to 

vote In the same electlon without 

paid the city poll tax." 

having 

It is well settled that titles may levy and collect an 

annual poll tax. Article 1030, Revised Civil Statutes: 

"The City Council shall have power to levy 

and collect an annual poll tax, not to exceed 

One ($1.00) Dollar of every inhabitant of said 

city over the aae of twenty-one (21) and under 

sixty (60) vears, those persons exempt by law 

from paying the State Poll Tax excepted, who 

is a resident thereof at the time of such annual assez3sment.l' (,gmphasls ours) 
Honorable L. D. Hartwell, page 2 O-2529 

Article 2955, Revised Civil Statutes, reads in part as 

follows: 

"Every person subject to none of the foregoing dlsquallficatlons * * * shall be deemed 

a qualified elector * * *; provided that any 

voter who is subject to pay a poll tax under 

the laws of this State or ordinances of any city 

or town In this State, shall have paid said tax 

before offering to vote In any election In this 

State and holds a receipt showing that said poll 

tax was paid before the first day of February 

next preceding such election * * *" 

Our Opinion No. 0-969, approved June 21, 1939, holds 

that the two articles just quoted, when considered together, 

disqualify all voters In all elections who fail to pay thelr 

city poll taxes in the manner and within the time provided by 

law. See Powell v. City of Baird, Civ. App., 127 S.W. (2d) 

206; Ibid, Supreme Court, 128 S.W. (2d) 786. 

From your letter, however, it appears the City Council 

of Wolfe City has decreed (by ordinance, we presume) that only 

male voters shall be required to present a city poll tax receipt in order to vote in the July primary, whereas female 

voters may vote In such election without having paid such tax. 

Prior to the adoption of the Nineteenth Amendment to 

the Federal Constitution providing that "the right of citizens 

of the United States to vote shall not be denied or abridged 

by the United States or by any State on account of sex; 

Article 1030, R.C.S., supra, read as follows: 

"The City Council shall have power to levy 

and collect an annual poll tax, not to exceed one 

dollar, of every male inhabitant of said city over 

the age of twenty-one and under sixty years, etc." 

(Emphasis ours) 

The statute was amended by the Fort 

(Acts 1931, 42nd Leg., p. 377, Ch. 223, 

-second Legislature 

81 7 , the word? "of 

every inhabitant of said city being substituted for of every 

male inhabitant of said city." 

Ghus obvious, 

The intent of the Legislature 

without resort to construction; any argument 

or contention to the contrary being entirely dispelled by 

reading the emergency clause of the amendatory Act: "The fact 

that under the present law only male inhabitants of,,cities 

are subject to poll tax creates an emergency, etc. 

You are therefore advised that the City Council of 
. . 

Honorable L. D. Hartwell, page 3 O-2529 

Wolfe City may not legally require a city poll tax of male 

persons as a condition precedent to the privilege of suffrage, 

while granting the ballot to female voters not otherwise exempt, who do not pay the tax. 

Yours very truly 

ATTORRRY GEHERAL OF TEXAS 

By s/Benjamin Woodall 

Benjamin Woodall 

Assistant 

BW:EP:wa 

APPROVED JULY 15, 1940 

s/Grover Sellers 

ATTORNEYGENERAL 

Approved Opinion Committee Bg s@B Chalrman