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 OF sot under the pravlsioas of Seotioa 

2, Art1oie 43!4, RePiawll OlVll statutel of Texrr the present strts ‘Coaptr~ller ‘or Public Accoumt8 may’ eh~uga tfm 

loug stand-iag mile and re 

msnt, which required the $ 

ulation adopted by hi8 departounty Tax Assessor to asaeaa 

&I.1 poll 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 ..í î * . ,. a . . 
-- - 

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

“2. Adopt suoh regulations not iaconslsteat with the oonatitution and laws as he 

may deem essential 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, when any taxpayer applies to them 

to aaoertaln the anount of his taxes, and the 

collector finds that hla nams or his property 

doea net appear OQ the tax roll, shall asuem 

maid taxpayer them amd them, collect the taxes 

aaa eatar the same upon a supplamental tax rell 

to km made by him . . . The tax c,elloot or ahall 

roeeive the fellawing eempensation for his servlaes oa all assessments made by 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 higher courts 

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 f ollova : 

” 

3, art.‘71 if 

Under tblr prsr$rloa of seotlon 

tha Conrtltutlon above, quated 
Hon. George H. fhppara, Page 3; v-95 

thsre Is,. in express term, levied in this 

stat. a pell tax on ovary male Inhabitant’. 

thereef between the ages named therein; 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.8 contrary to the law and the l vldencre ia this, The aam ar smlthor 0r the 

plaintirr8 appoara om the tax rell8 rr Eardin 

county fer the year 190, and, such belag the 

case, befere defendant, ae tax collector!, 

would be l uthar5.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. Co a. ,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 @a the tax roll, aud be 

blurt WlP ” q;)*Lq f&e p1a t #vr t&&e aet¶* 

am e r hh tkagW3t 01 fai Y ee tm dm 00.” 

asis added) 

~&Mb tib$o $Qlr#gOil%& 8UtbsPities it iti *ridant 

that there bal no sgrcif%c pmv1sisu ooaeriacil aa 6ltiher the Coartltu Y ion or :’ lavr of this State whl@ S)uiBiSMs 

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.