### 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 requestth **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 Oatober1, Upon his returnafter iion to tha Tu Ae#~60x-



### (3 unableto 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 

### fferyperson between

th6 agoa of 

### twanty4ne sad eixtypearaw&o I%¶- sided 

### in thisState on tha first day of Januarypreoedin& its levy, Indians

not taxed,personainsSane, blind, deaf or dumb, tini



### chosewho have loat a hand or foot,or per manently

disabled,

exaepted. It 

### ahallbe paid at any

### 446

sm. JohnN. f3hooX

peg4 2

**tisu botweon**  

### tha **flrat Uiiy**  **OS** 08tbbor and **the first**  **day of**  

### BobrUary

followif& **and the**  **peruen** 

### whoa ho p4yrit, 4lmllba 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 refer

### uma 60 tho thus oi p4ymat of 8 poll tax. 

### -8 SLM 44llat64atl.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 ruohpoll 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** 

### Tam08R. 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 provl ously ru2.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 laiU

### uondotily. m&l tax with th4 **po48lblo oXOOptiiio** * 

### 0f 344tionIF 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.JohnR. Shook,**gag4** 3



### "ff pOu **find** 

### that Wa-lO't~,ipg POu tUX 

### aPry

b8 **14SUSd** 

### underany other ciirouiwtanoss the n l

### a outlined

aboro, would thlo r~elpt 

### be laruedon **regular** 

### poll tax reoript **atampod** 

### 'noteatltlodto VOfo*,or b0m.e oChsr form 

### of r444Ipt?*

**k78** 

### bollseva

thr **C@OStiiWI** will 

### bo tirpllflod Ii ~4 **8oluldor** 

### first thepaymat of th4przrl tax as 

### a aeeomary pr~kl@SltO iOr VOtiII& 48 d14tiag’LiSh44 fl’4laita 14v, 484444. melit, aildOOll84tlO4 48 pUr41J 4 X’OW4U4 m-4.
**We hnvo**  

### re~oatodlyheld, SU~pO?%sd **by aburdut%**  **Jutll** 4$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&rtb8a

### haaarf 31, i8 a a444444ry 

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



### the 88404 4ag

r-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 teb8r1, 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 

### uhsthorth, 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 

### dollarand fifty 

### Wnta,me $)11&rfortha 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.tSiXtg Y@W’I, F48ldOnt rit$lB this 3bat* On 

### th4 bt **day** of Jaauuy 

### of 444h you, 

### M annualpoll 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



### Artiole7254,R. 2. r:., in the follawlq language; 

### -The tax uoUeotor shall bs the 

### reooiver and 001~ lc~otor of al.1 tax%aats8o~aed

upon tha 

### tax list in his ooulty, whstb%raes%mml for the St&t%or county, sohool, poor hous or otherpurpoaer; and be abellprooe%dto oolloot

the 8a.m aaoordinw,

te law, and ~180% the MM% when axbllooted

to the 

### prvp%rfund,andpay 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. 

### rohoolor other **JprDossa,"** Artlola 7255, R. C. S., pratltlesl



### "Emoh 'L&x

Colloofsoor

eb~llbogin tb% aollwtian st taxes unnuuLlp on 

### the tirst dry of Ootohar, @T 80 DOOR Wurriter lo 

### he my bo 

### able to obtdn t& propor **llSB,SSUKAllt** 

### rella,?Joolca, or datauponuhlah **to prooewl**  

### with the **buslnnse81**


### . . .* Artiole7336,if.

C. S., prmid%os
*(b' ?f=@f? ' it not paid **p** 

### or t0 l 

### ~0%. , ahallbmooa%delinqu%&i
**tt~it~eeding** 

### th YW **tar ~bi**  

### TJ **first** 

### of the year **next** 

### the roturnof the amosaf5ent rollaoi tbe oountyar% ~do **to** the 

### Coaptr%llor or 

### PublieA0orwnts. 

### , . 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 personin this State 

### #ballbe liable for all State CountyTaxes **due** 

### by the awfaer 

### tbere%f,

lnoludiag on real esteto,

per8ozml

prop%rty

and 

### &oll tart the Tax 

### CoLlsotor

shalllevy on 

### any personalor 

### real i>rrop%rtiy

to bs found in his oouatyto 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

reportuclder

oath 00 theCIomptroller, rhowing eaohand everyitem OS ad valoren, taxesaollacted

by him durlw 

### nald by 

### a summarlsad eatmat 

### almwingl

full dispoaitlan

ot all State taxesoallaotad, prorldad

that 

### 8sld itsmlzed 

### reportsfar tb aanthsof 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 @havingth@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 

### polltax from every psr8an 

### betuoen the a@8 Of tnntr-one and alxty yeara, not 

### atharwlae 8pealiioal~ 

### exeapt 

### uadartha 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 Artiola2966,R. C, 3,. and there are 

### Only two madiiioatiaru Ot 

### this fom, One $8 Oontalned

in thla artlola, to 

### tha 

### 8rr80tthat It tr?4 innmnstian diaolaaed 

### in the 

### reaalptpms0rih.d 

### ahaw6tbOt the BartJ reoslvinK the ema is an alien, he &tall reoeive a 

### reuolpt fxw a 

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

### The otherohangerefel~ed to above 1s the 

### lost para

### gm$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 thehslaar8 of 8uoh poll **tax** 

### roe8Ipt8

ahallnot **be** il:0iua8a la the 

### ILlat

0r quallft~d **voter8.'**Thla-1s 

### the one in w5lohyod will be core **dire&sly** 

### interested,

a8 it **bara upon**  **your** queM&n, and our 

### inveMigatian or the le&elatlve 

### hlrtoryoi thim 

### p~8vi8f@n, whi6hwa8 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,- **Yt** -a **w en**  thtu **is8uwl** 

### theTax Co1 wtar shall 8teyr on the hoe thereef "Re1d.r not entitled to vote.” 

### (Allemphases 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, 

### mnd8taap upen it Wol(Ler not 

### edit104 to vote.” 

### Very trulyyour8