January 27, 1939 

Eonoreble 3. Richard Voges 

County nttorney 

Fl~r%%ville, Texus 

Dear Sir: Cpinion NO. o-135 

Re: RI&t, or taxpayer to pap all 

taxes sxoept wife*% poll tax 

This OMioe Is in reoeipt of your let';.ev of January 14 

wherein you outllne the tollowing situation: 

A am who owns ae him ssperets propssty a plsoe of real 

estate, and who oleims % hontbstead sxemptlo,n, renders6 his own poll 

tax~but not that of hia wife. trpon pmsentlng hirpeelf to pay his 

tares he refussd to pay the poll tax of his wit8. The asslssor had 

assessed the wlis*s poll tax, as wll a% that of the husband. 

YOU ask WhSthel’ Or,nOt th% WirS’B Roll tax s0 aS886Bed 

BhOU.ld be OOllSOtBd, aad whether OY IhOt th8 BmS688OX mad% WI errOr 

by plaolng th8 a%r:%asm8nt on ths sam% invsntory, end whsthsr the 

oOll%otOr mede en err0r &n trying to oollsot %uoh poll tqx. 

Your letter does not advise whether the taxpayer ounod 

other r%ol astnte, or whether he had personal property also assessd, nor doss it advise whether the reel eBtat8 in qusstlon wae 

oovered in who18 by the honrsstead exmuption, or Only in pert. ROT 

does the question make it ol%ar whstber ths ooll8otor refused to 

aooopt payment ~0r any texea without the wire*6 poll tax *gs included, or whether th6 OOllSCtOT simply in%i%t%d upon payment or 

ths poll tex. 

Xowsrer, it would be umisuel for a man having s rural 

hometea& not to have personal property also assessed for texatlon, 

srul wa era going to aesuma that he did have auoh property, end 

that soma belonged to the 0Owmuntty. 

Artiole 2969, Revissd Civil Etetutee, prOvide% that a poll 

tax shall be oolleoted rm every pers?n between the agee or trreaty- 
Hon. D. Rioherd vOgSS, Pago 2, January 27, 1939 

on8 (21) end Sixty (6G.). years, and this lnoludos womba as well as 

men. The poll tax is not mode e lion upon sny 18nd by stetut8, but 

under the authority of Article 4344, Revised Civil Stetuta8, it Is 

provided that the Comptroller Shall adopt suoh ragulatIone~.not In- pi 

oonsietant with the oonstitutional lews that ha may daam assantlal 

to speedy end proper assessment end colleotIOn.Ot th8 YevWluaS O? 

the state. "eation 0, Article 7260, provides that *The COmptroller shell Prescribe forms to be uead by the oollaotors of taxer, 

and the mode and manner ot keeping and stating their aooounts, and 

shall adopt suoh regulations ea he may deem naoeesary In regard 

thereto. He shall enroroe a strict obeervenoa at aaoh provIslon 

0r these artioles.~~ * 

In aooordance with the above atatutos, the ContPtrOllOr 

has at'various times instmoted a8ssssors and oOllaotors to assess 

aaoh parson for a poll tax upon tha list of property raudarsd by 

any such person ror taxes, and the tax OOllaOtOr hss bean Instmotad 

not to eooept payment of property taxer from any parson subjaot to 

poll tax, exoapt In ogse or hOIuecStO@d, without oolleoting iOr the 

poll tax et the same time. 

'In the aesa of Ztewerd vs. Thompsoa, 231 S.W. 2.77, Fort 

Yorth Court of Civil Appeals, it was SpaoIfloelly hold that suoh 

regulation promulgated by the COmptrollor wss s valid oae, end In 

e mandamus aotlon brought by J. B. Steward again& the Tax Colleator of Parker County to compel him to raoeivs'end raoeipt for all 

tax88 except that of the wife the mandamus we8 rafuemd. It does 

,not appear whether ths property there Involved was Separate prop- fl 

arty,or community proparty, and it will be assumed that the prop- - 

srty upon whioh Steward sought to pay the taxa weqoomnmity 

property. 

; ~~-~. -,.,_

It Is, tharefore, our opinion that if the taxpeyar 

mention had oommunlty propsrty raadarafl or ar~osssd ror taxat f" on .' 

the tax oolleotor was not bound to aooe t suoh taxss on~uob oca+ 

munlty property (if other than homastoa x ) without rqulring paymeat Or tha wife's poll tax et tha aema tIma. \ 

Your8 very truly 

ATTOHX.8Y GRl@%AL OF TICXAS 

Hy4ifL.Lfg~ 

Assistant 

CRL:FG