R-197 ,? E Y-I-ORNEY 

### GENERAL

PRICE DANIEL ATTORNEY

GENERAL

( “’:, I,; Hon. Qeorge H. fhmaPtP:er or Austin, Texas:

You @we reqdeated the opinion of this depert-



### .$ i:, yinion Ro v-g5

. Re: Under Sso. 2, Article 

### ‘-4344,R’.C.S., my comptroller change rule re-

_ gardlnq’~oBearment of r 11 tax by uouuty Tax ollector? msqt as to wl$$&or OFsot under the pravlsioas of Seotioa 2, Art1oie 

### 43!4, RePiawllOlVll statutel 

### of Texrr the 

### present strts 

### ‘Coaptr~ller‘or Public Accoumt8 

### may’ eh~ugatfm loug stand-iag mile and re msnt, which required the $ulation adopted by hi8 departounty Tax Assessor to asaeaa &I.1poll taxes at the time of the rendition of other property by tha taxpayers and to place such assessmenta on the regular tax rolls at the tUaa regular 

### amsrrmnts are made. “/(, ‘T, I

,’ ., i ,,l[‘oi.Mva 

### rhilsd that due to the Present method of **‘ atia@b&m~t.** 

sad p&y&eat of taxes in large oities of this ‘.St*$e whrre the accouur taxes am paid by loan oompanioa **for** papr whioh payaeat, **hoireier; does**  act W&i& all taxes cued 6s the taxpaym, the Mate h&a ken forced to pay a double See to the Countf ’Tax AswSawei and encumber the record by shoving the nana on the, d0sllaquent rolls.

## í (. ,,, ì,., l ..íî * . ,. a . .-- -

Hon. George H. Sheppard, Page 2, V-95

“2. Adopt suoh regulations not iaconslsteat with the oonatitution and laws as he maydeemessential to the speedy and proper asaeasment and collection of the revenues of the State. ” Section 3, Article 7, of the Constitutloa of Texas, is in part aa follows :

“One-fourth of the revenua derived from the State ocoupatloa taxeq,and poll tax of one ~2.. ~ dollar ‘ori qveFg F,mabitanf$.of the State, between tha ages’ ofL, tie&‘+odbi an&sixty 

### yead,, shall be aet apart &nnuallj,,for the banefit of the public free rehools. Keith& the Cohsti&timi nor the statute8 ef Texas provide any specific method of l ssessla poll tbxoa, 

### save the reference in Article 7209, R. C. 9. f al roll) which provldos in part a8 follows: aupplewat-

“Cellooters of tax.8 of countiea, cities aad tewna, whenany taxpayer applies to them to aaoertaln the anount of his taxes, and the collector finds that hla namsor his property doea net appear OQthe tax roll, shall asuem maid taxpayer them amdthem, collect the taxes 

### aaa eatar the same upon a supplamental tax rell to kmmadeby him
. . . The tax c,elloot or ahall roeeive the fellawing eempensation for his servlaes oa all assessments madeby him under thia Act, to wit: . . . and for assesrlng the poll tu, five centr for each poll; which fee ahall k paid in the 

### mam ;ay as the tax l aee~sor~s Ime in Article 3937. Therefore, the opinions of the 

### highercourts of T&as, which interpret Section 3 of Article 7, o ’f the Conat

;itutlen, should ba deolsive of the qumstlon 

### as to vhethmr the propored rule and,rogulation to be adopted by the Oomptroller of ?ubXe Aaeouats would bn lacoaristeat with the Constitution and laws of Texas.

Tha Court of Crimiaal Appeals in Solon v. State, 114 5,. W. 349, 359, on rehearing, held in part as follova :

” 3, art.‘71 ifUnder tblr prsr$rloa of seotlon

tha Conrtltutlon above,quatedHon. George H. fhppara, Page 3; v-95
thsre Is,. in express term, levied in this stat. a pell tax on ovary male Inhabitant’
. thereef 

### betweenthe ages namedtherein; and If this section oft the Oonstltutlon is to control, such poll tax is fixed without the necessltj 

### 6r legislative l atlon
.
In the case of Parker v. Busby, et al (Civ. App.) 170 9. W. 104.2, 1045, It was held aa follows:

“The sixth assignment 

### ceaplaias that the judgment I.8contrary to the law and the lvldencre ia this, The 

### aam ar smlthor 0r the plaintirr8 

### appoara omthe tax rell8 

### rrEardin county fer the year 190, and, such belag the case, befere defendant, ae tax collector!, would be luthar5.zed to issue to thea poll tax
which the uncontradicted evidenae shfws t&t 

### ,eaah ef the platitlffs failed ta do. 

### addodt tPphasis

m court thoa aoastruod Article 7567,’ M4red “’ :‘ .._ ..: Statutea, wr brtii~.l~ 72QB, R. Coa. ,1925, ww l nd >, further rt8tOd s :

: “It ia u&i&et, we think, that the 

### aisorsy8t by t&8 mm&&mtmr .80 mevlded Ii thlr art iof* lur refmrmam to t&m l seerem*f ei 

### prop-

,:?: ,‘
.

‘
_**ISen. tiamqe**  **1..** Uheppard, Pago 4, V-95
person - a aapltatiea taa - ud in thlr state such tax ir lbvled lw upen 821 Uti perrmm ktvmen 25.and %0 years of a&a, vlth w~;~n ezeeptiear wt ueasssary to be here

. RevLIod Statutes, Art. 73% k la4 assstas~t w&m the cellecto% m@b 'tlWYd t&at the nams of bho plaiatiff& d;l mt qpbas @athe tax roll, aud be

$ blurt WlP ” q;)*Lq f&e p1a t #vr t&&e aet¶* am r e hh tkagW3t 01 fai ee tmdm00.” Y asis added) **~&Mb tib$o**  **$Qlr#gOil%& 8UtbsPities**  **it iti**  ***ridant** that there bal no sgrcif%c pmv1sisu ooaeriacil aa 6ltih:’ er the Coartltu ion or lavr of this State whl@ S)uiBiSMs

Y the time r0r the assessmmt **0r** poll taxes, the pPapWod rule and ngulrtlon i-equiritag t&e County lkx Aaressor tb aasom swh taxeu at the time of W$mmt, wt kkag ina0ckrl8to8t therewitlp, would bt a valid rub *1 r*Watiem.