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 % hontbsteadsxemptlo,n,renders6 his own poll **tax~but** not that of hia wife. trponpmsentlng hirpeelfto 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 IhOtth8 BmS688OX mad% WI errOr by plaolng th8 a%r:%asm8nton 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 honrssteadexmuption, 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, srulwa 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. RioherdvOgSS, Pago 2, January 27, 1939

on8 (21)end Sixty (6G.). years, and this lnoludos womba as well as men. The poll tax isnotmode e lion upon **sny 18nd**  

### by **stetut8, but**  under the authority of Article4344,Revised Civil Stetuta8, it Is providedthat the Comptroller Shall adopt suoh ragulatIone~.not In- pi oonsietantwith the oonstitutionallews that hamay daam assantlal to speedyend proper assessment end colleotIOn.Ot **th8 YevWluaS**  **O?** the state. "eation 0, Article 7260,provides that *The COmptroller shellPrescribe forms to be uead by the oollaotorsof taxer, and themode andmanner ot keeping and statingtheir aooounts, and shalladopt suoh regulations eahe 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'varioustimes instmoted a8ssssors and oOllaotors to assess aaohparson for a poll tax upon tha list ofproperty raudarsdby any such person ror taxes, and the tax OOllaOtOrhss 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.

'Inthe aesa of Ztewerdvs. Thompsoa, 231 S.W. 2.77, Fort Yorth Court of Civil Appeals, itwas SpaoIfloellyhold that suoh regulationpromulgatedby the COmptrollorwss s valid oae, end In emandamus aotlonbroughtby J. B. Steward again& the Tax Colleator of ParkerCounty to compel him to raoeivs'end raoeipt for all tax88except that of the wife themandamus we8 rafuemd. It does ,notappearwhether ths property there Involvedwas Separate prop- fl arty,orcommunity proparty, and it will be assumed thatthe prop- - srtyupon whioh Steward soughtto pay the taxa weqoomnmity property. ; ~~-~. -,.,_~ It Is, tharefore,our opinion that if the taxpeyar mentionhad oommunlty propsrty raadarafl or ar~osssd ror taxat f" .' on the tax oolleotorwas not bound to aooe t suoh taxss on~uob oca+ munlty property (if other than homastoa ) without rqulring payx meat Or tha wife's poll tax et tha aema tIma. \ 

### Your8 very truly ATTOHX.8Y GRl@%AL OF TICXAS 

# Hy4ifL.Lfg~

Assistant
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