Honorable Geo. 3. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: opinion NO. o-4283 

Re: Construction of "disabled 

veterans of Forsl~.Wars" 

in the amendment to Article 

2959, R.C.S., by Senate Bill 

Wo. 361, Acts of the 47th 

Legislature. 

Permit us to quote your recent letter requesting an opinion from this Department. It reads: 

"The last session of the legislature amended 

Article 2959 of the Revised Civil Statutes to read 

as follows: 

"'A poll tax shall be collected from every 

person between the ages of twenty-one and 

sixty who resided in this state on the first 

day of January preceding its levy, Indians 

not taxed, persons Insane, blind, deaf or 

dumb, those who have .lost a hand or foot, 

those permanently disabled, and all dis- -- 

abled veterans of forei 

disability_ Is forty 

wtr, where such 

-x3.? per z-- cent or more, 

excepted. . . .I 

"Several of the various tax collectors of this state 

have called upon this department for advice as to what is 

the definition of the term disabled veterans of foreign 

wars., Does this term include soldiers of the World War 

(a) those who went oversea, and (b) those who did not go 

oversea? 

"The further question has arisen as to who 

shall determine the forty per cent disability of 

such veterans. Would this department be authorieed 

to prescribe the ~method by which the tax collector 

should determine the disability of the veteran tax- 
Bon. Gee. Ii. Sheppard, page 2 (O-4283) 

payer? If not, then would the tax collector be authorized to-require certificates from the Veterans 

Bureau as to the disability of these veteran taxpayers?" 

It is our opinion, in answer to your first question, that 

the term "disabled veterans of foreign wars" includes both soldiers 

of the World War who went overseas and those who did not go overseas if they were otherwise members of the amed forces of the United 

States. In other words, it is not required that a soldier shall have 

gone overseas to constitute him a disabled veteran of a foreigu war. 

Such a limitation would not exist in the absence of au express restriction to such effect by the Legislature. 

The question of whether a veteran is disabled to the extent of forty per cent is, of course, one of fact. The etatute 

does not provide for or require any particular method of proof. 

Obviously the only satisfactory manner in which this fact caube 

proved Is by the expert testimony of reputable physicians. The 

establishment of a veteran's disability for compensation frois the 

Federal Government, is iu this way. A certificate from the Veterans 

Bureau would be based upon such proof. 

It is our opinion that your department is authorized to 

prescribe the method by which the tax collector should determine 

the disability of the taxpayer and require that the tax collector 

should accept as proof of the requisite disability either the affidavit of a reputable physician or a certificate from the Veterans 

Bureau. 

Yours very truly 

ATTORNEY GENZRAL OF TEXAS 

By /s/ Zollie C. ~Steaklay 

Zollie C; Steakley 

Assistant 

zcs.:Iy:IM 

APPROVED JAB 12, 1942 

/s/ Grover Sellers 

APPROVED 

OPIWION 

cok.fMmmz 

FIRSI ASSISTANT 

ATTORNEY GExaRAL 

BY ./s/ BWP 

CRAIRMAN