445 

GFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

mn. John H. 3hook 

Crlnxlnal ;Jistrict Attorney 

a@sr oounty 

SW Antonio, Texas 

Dear Sir: 

You request th 

the question presented by 

ye;““” the tax eelleo 

18 departmntupon 

d the aeoompa~lng 

ntl, both oopled 

f B ooi?iaunfoatl.on 

o$leotor of Baxar 

ah ta aatr aa 

8 made eppXiaation top the 

ot In Texan from Oatober 1, 

Upon his return after 

iion to tha Tu Ae#~60x- 

(3 unable to olto cay authorlty upon t&b 

preposition,but nfer you to the provisiona of Artiole 

2959, a8 followet 

"*A poll tax shall be aollectod from ffery person 

between th6 agoa of twanty4ne sad eixty peara w&o I%¶- 

sided in this State on tha first day of January preoedin& 

its levy, Indians not taxed, persona insSane, blind, deaf 

or dumb, tini chose who have loat a hand or foot, or per 

manently disabled, exaepted. It ahall be paid at any 
446 

sm. John N. f3hooX peg4 2 

tisu botweon tha flrat Uiiy OS 08tbbor and the first day 

of BobrUary followif& and the peruen whoa ho p4yr it, 

4lmll ba antltled to bi 8 pdll tax rooaipt, *ton lf hi4 

otbsr tax46 iwe unpaib.* 

*It lo to bo aot4d t&it the grOVl8lOa8 of Chls 

statute oorrt*ia thr Pudrrtosy word. v8hall*, with referuma 60 tho thus oi p4ymat of 8 poll tax. 

-8 SLM 44ll at64atl.4n to tM prorl8ioM Of 

Artlolo 29963, 6ho lart pmph 4f rhi4h Artiolo L8 

.a8 rolaasr 

'"'i%l %4x r444lpb4 L48W ?4z w yur rltrr 

Jumlrp 31 shsu b4d4ap4d4n%h4hor thon0ft 

%aboc a06 4&wt14d to #64," sad t&4 Mm%* bf th4 

holdar8 of ruoh poll trz ZW~~P$O 4W.l not bo iaeLud4d 

in tha tiet Of r#mll?l4~ vOlnr8r' 

~i34otlon f or mlL414 2955 r4roTrod to l.u th4 Tax 

06llw$or*8 lettw I have am4wtWM, moans 0 r4f4r4a44 

b a *orp&ls6los oi th4 Tons 6botion Law 44apil4d by 

Tam08 R. i%yd, J4numy %O, k9.94r, oud purportftq to ooakla 

doobaioar and Atdarnoy Ouwral’~ O&baO. 

"It ay bo tho~01Caro 6hmt your do#rHmnt has provlo usly r u2.d that l & w& l 68% must uat bo paid late than 

January $1, of rrh ~442.' 

-2k4dag tb4 maah or yunh w4 b&a r4quoss b 184~4 

8 BOQ-VQ tw $011 60%. I( h4?4 bson saoblo 60 find MJ 

prori8iran $14 tih4 la tar lrmlae l a iU uondotily. m&l tax 

with th4 po48lblo oXOOptiiio* 0f 344tion IF Artlalo Z93!ia 

whloh 8tatoo ~411 kr nu&4t bo plpd not later Ihan 3anuary 31, 

and if the totor ~0y8 ~411 t8x lator tkun JUUWY 31, 4 

voting poll t4x roodpt oanuot b4 h~uod h&m but hu, 1, 

entitled to sa ordinaw a444tpt. In &v cpplafon this Article 

r&err to poll taut psld with .UI Valorem h.148 upon whioh 

a P.G.D. Is iauuod, tbi8 ?.it.D+ 44uld t&n bs 4xohUWed for 

a non-ratI* pbll aft4s farnuary 31. 
447 

non. John R. Shook, gag4 3 

"ff pOu find that Wa-lO't~,ipg POu tUX aPry b8 14SUSd 

under any other ciirouiwtanoss then l a outlined aboro, 

would thlo r~elpt be larued on regular poll tax reoript 

atampod 'not eatltlod to VOfo*, or b0m.e oChsr form of 

r444Ipt?* 

k78 bollseva thr C@OStiiWI will bo tirpllflod Ii ~4 

8oluldor first the paymat of th4 przrl tax as a aeeomary 

pr~kl@SltO iOr VOtiII& 48 d14tiag’LiSh44 fl’4la ita 14v, 484444. 

melit, aild OOll84tlO4 48 pUr41J 4 X’OW4U4 m-4. 

We hnvo re~oatodly held, SU~pO?%sd by aburdut% Jutll4$4l UUthorit~ ‘that the &m$'m~t Of a @3 t8x by th48. Sot 

ot&orwlr8 8p8ohallP 4r4mPt br rtrtutr bdwoon Ootobor 1 

l 4 PobPU8ry 1, or not lRt&r tb8a haaarf 31, i8 a a444444ry 

pmoqufdto Lo the ri&bt $0 rot4 ia the l loetiono ior the 

884 04 4 arg -r * With thIr out or th4 way *4 shall gs4444u 

t0 SMUU -Ur qU48tiOn Uith 8pSOifi0 F4eX4UO4 $0 tb8 8UtT 

of th4 t&x 44ll4otor M M4OlV4 a06 lwelpt tar d*lkqumlt 

ll 

c 

ta%48 v&u kabued by 8 puson botwoon Juuuy 31 and 

teb8r 1, uhioh Is ta of’foet th4 qowtloaproaontmd by you. 

Tl.44 poll ~MX IIB a h-d tu lovlsd and lurllootsd for 

MI-U4 pUXm448. ??4d#r4 dow the l tatiuto pr.&hUto Liability 

tar t&4 iax 

it 18 lev;Lod F 

the queet&m uhsthor th, wsmoa 4@3lSt whoa 

l a qtualifi46 VOM in.tti 8t4t4. 

hTt1414 7646, R. 0. a., pxovld88 in part 88 ioLlOn41 

“7&8PO Ohdl bo 14Vhd @ 04~b8t4d ft4S 4V4ty 

PInsp b4mM the R@Oe Of WnS &Xi4 SiXtr TOWS, 

r4aiuant within tale imat OB the fimt 4af or Jammry 

of eaah yedc (Indians aot taX4&, arid p4r44&8 inuao, blind, 

duf or Unmb, or Olto44 who Jmv4 lost 4114 brad or Soot, or 

M pwmnently disablsd, ox44ptod) 4n uumal poll tax 

of 0234 dollar and fifty Wnta,me $)11&r fortha banofit 

of the rns 6shcio~8, and ?Ifty osatrr f6r graoml xweaue 

PW~4448~9 . . .- 

It ie OWuVs& t&t thl8 Stst\ato b7 i4lW4 Of it8 011) 

aum6 14Vi48 a poll tax upon 4VOrfr pusoa botroea the 4&44 of 

tW4di~-On4 0SH.t SiXtg Y@W’I, F48ldOnt rit$lB this 3bat* On th4 

bt day of Jaauuy of 444h you, M annual poll tux of $1.50, 

OXU#@Z OutaiR p4X’4OZlS Sp4OiftM~y eslrPp8 thrretzoa not 

I2W6844Fy to not4 furehar hero. 
448 

non. John 6. Shook, Poe 4 

Artiole 7254, R. 2. r:., in the follawlq language; 

-The tax uoUeotor shall bs the reooiver and 001~ 

lc~otor of al.1 tax%a ats8o~aed upon tha tax list in his 

ooulty, whstb%r aes%mml for the St&t% or county, sohool, 

poor hous or other purpoaer; and be abell prooe%d to 

oolloot the 8a.m aaoordinw, te law, and ~180% the MM% 

when axbllooted to the prvp%r fund, and pay tba aam% over 

to the propor auhhoriti%s, as hereinafter provided." 

iffipo%es upon the tax O%lleetor tbe duty to eol.l%ot poll taxes, 

ior a poll tar im a6mm%d for the %tata. rohool or other 

JprDossa," 

Artlola 7255, R. C. S., pratltlesl 

"Emoh 'L&x Colloofsoor eb~ll bogin tb% aollwtian st 

taxes unnuuLlp on the tirst dry of Ootohar, @T 80 DOOR 

Wurriter l o he my bo able to obtdn t& propor 

llSB,SSUKAllt rella, ?Joolca, ordata upon uhlah to prooewl 

with the buslnnse81 . . .* 

Artiole 7336, if. C. S., prmid%os 

it not *(b' paid ?f=@f? p or t0 l ~0% ' 

. , ahall bmooa% delinqu%&i 

tt~it~eeding th YW tar ~bi 

TJ first of the year next 

the roturn of the amosaf5ent rolla oi tbe oounty ar% ~do to the Coaptr%llor 

or Publie A0orwnts. , . l * 

#Aat 

'70 thus me rr0a t&o *Bar. statu$ory pzQvlsIonII 

a poll tazmay be paid anyt%mo M$ween Ootober I. md 

February 1, and ii not paid prior $o Iabrwry 1 boaomoa 

d+linqu%nt. 

=w 

and 

tax 

arid 

mi0i0 7272, R. cb a., amid%@: 

"All. real and perrsoaal preparty h%ld or own& by 

person in this State #ball be liable for all State 

County Taxes due by the awfaer tbere%f, lnoludiag 

on real esteto, per8ozml prop%rty and &oll tart 

the Tax CoLlsotor shall levy on any personal or 

real i>rrop%rtiy to bs found in his oouaty to satisfy 

all delinq&nt texea, ang law to th% aontrary.notwltbstandini;; . . .- 
449 

em. John 8. Shook, page 5 

Artiale 7260 proride in part: 

"A% the end of eaoh month the Tax Collootor ahell, 

on f~ma to be furnirhed by the Oolaptroller, aake an 

1tamlmte4 report uclder oath 00 the CIomptroller, rhowing 

eaoh and every item OS ad valoren, 

taxes aollacted by him durlw nald 

by a summarlsad eatmat almwingl full dispoaitlan ot 

all State taxes oallaotad, prorldad that 8sld itsmlzed 

reports far tb aanths of Daombor and January of aaoh 

yem may not be nude far twnty-flre (25). day8 after 

the and of auoh aontha if we oannot be aarnplatad by 

th and of auob rampeotive mzmtbn.” 

At the risk a? being tadleur, we bare potitN out 

the88 Wtinurt pnoTi~lOM Oi t4(1 8btUtO aWRU&Uy tbcPU6h 

$h@ be ior the purpom ai @having th@t it wa8 aat tbs Intent 

of the iAgisl.ture ta rem&or atitfo the oollaotian oi poll 

tuu rr uu period er tlmn fnrr F~bruUy 1. when they b8Oona 

dalinquat, to batebar 1 wheu eolleetian be&e a# would 

ba the ease if we adqpt &he theory that the Tax balleotar 

ia not autharirzo4 to mooivo and rredpt far poll &am8 pda 

*oar Februilry 1 to 06tOb8F 1. ‘PO do this would k tb FMdU 

for tlie niaot psrt manik3gloaa and ~~8rr~0tiv8 the w828fia8 

to pall kres in tha taregoing artiolos, sup=. 

We oaaoluda, thareiore, that tQe Tax Colldator is 

not only authariaed, bat bbat It ie hi8 duty, to oolleat a 

poll tax from every psr8an betuoen the a@8 Of tnntr-one 

and alxty yeara, not atharwlae 8pealiioal~ exeapt uadar tha 

statute, residents OS hie oounty a the 1st day of Janus 

preoad~ the due data of Ootober 1, whether paid be-8 

?ebmmry 1, the date they be&me dolbquant, OF thermUter, 

8nd when paid to irrua a ~aaipt therefar. 

The form of poll tar m-oalpt to be iemmd by the 

Tax Collsabor le noss proearlbed by Artiola 2966, R. C, 3,. 

and there are Only two madiiioatiaru Ot this fom, One $8 

Oontalned in thla artlola, to tha 8rr80t that It tr?4 innmnstian diaolaaed in the reaalpt pms0rih.d ahaw6 tbOt the BartJ 

reoslvinK the ema is an alien, he &tall reoeive a reuolpt 

fxw a beak ef oortltleates propared Sor alien tarPw8ra. 
450 

RW. John li'. Shook, pat-8 6 

The rwson for thl8 18 obvious, Sor an alien la not pua;Liri0a 

$0 vote in the oleotlons of thle Stnte, henoe thie prvoautionary 

in the atritute for gre~rrving tile purity of t&a 

The other ohange refel~ed to above 1s the lost paragm$5 *or nr’t~oie Fj’b3, raadlng a6 followa: 

*All tax rvoolpt8 188ued for mny year after Jutmry 3&t 

shall be stamped on the faoe thoroofr *lIolder not 0ntltloU 

to vote,? an8 tke name of the hslaar8 of 8uoh poll tax 

roe8Ipt8 ahall not be il:0iua8a la the ILlat 0r quallft~d 

voter8.' 

Thla-1s the one in w5loh yod will be core dire&sly 

interested, a8 it bara upon your queM&n, and our inveMigatian or the le&elatlve hlrtory oi thim p~8vi8f@n, whi6h wa8 

adaM aa an awn-t to AxMole ii963 lud8 a8 to balieve 

that it 18 not roaoeptlblo ai the lieit oowtrootiw gilen 

to it by your ,%'a~ Oollwtor. It should be applied a8 tha 

Zqua&e of the 8tatute expnrae# it, to * tW l-OOstDt8 

lssu84 fQP 

88L 

year after January 31,- -a Yt w en thtu is8uwl 

the Tax Co1 wtar shall 8teyr on the hoe thereef "Re1d.r 

not entitled to vote.” (All emphases ours) 

Thvrerorv, if the delinquent poll tax gayer, vu a 

rrrident or war county DIL Jamtary 1, 1913, and he now eiierr 

to pay hlrs pell tax, the Tax Oellertor rheuld salvo it a~& 

lerw to hla a poll tag neelpt to2 1943 in the waal tom, 

mnd 8taap upen it Wol(Ler not edit104 to vote.” 

Very truly your8