3.- 

April 11, 1939 

Hon. Pat Beadle 

Criminal District Attorney 

Clarlretilb .> Texae 

Dear sir: 

opinion no. o-612 

Be: Baaedupon the recordse reveabd 

by the minutes of euoh olty canoil, IB the ordfnanoe attempt* 

-twlevy a poll3.w for the olty 

'. a ~ralld ordfnauae of .the city of 

c3aclrarillJ¶ in .vlel~~of Article 

J.033r 

Your request for & opl&an~op.the above etated qneetioa bae 

been +-eoelved by this offfoe. 

:. 

We,quote fran your l$ter .se follows 

Ume mfnutee of a olty oo&Oliof tie oltyaf CltukcWej 

'EelaH; reveal that .cm'Au&t'17r;h~~ 1931,~'ifti~iM &ei&ment of 

AirWclij:1630;.~the:'ei~~.olt~~cbancilat~~ted t.6 lew a poll lax 

t+i ti&:Lidikbl~~ ~ofvaaid~~oity.. S&h m'kutee tifleit that t6ie aidtii ~iag to ~~ a poll *.:titi *6‘uwwb 

of-mid olty wa passed at a meeting at which on4 four membem 

of the city oomoilvere present. 

- aooordfng to mob record. 

TheMayor aleovae preeent, 

At ihat tlme~the city of OlarkBTllle 

badelefitelsotedaldemen. The reoonl doesnotrevaalhcw 

themembers oftbe oounollwhowere Preeentvotadapar the qneetlon, but mere4 states that each ordfnamoe wee passed at ersfd 

meetlllg.~ 

Artlolee 1030, l.031, 1032'aud 1033 of the EerIeed~Cl~lLStat&ss 

of Texea reed ae followe: 

*Art. 1030. Thec1tycouno11ah.3llhaYe power to 

levy andoollect.anenmalpol.ltax,notti exoeedoqe 

@..OO) Dollar of every InbabItant of said city over the 

age of twenty-one (21) and under eixty (60) years, those 

perem exempt by law frcmpayingtbe State P0l.lTe.z 

exoepted, who is a resident thereof at the time of stink 

annaal aesesemexlt. 
Han. Pat Beadle, April ll, 1939, Page 2 (o-61.2) 

"Art. 1031. The city oounoll shall have the power 

ta levy end collect taxes, oaauo4.y kxwm as lloenses, upon 

trades, profeselcw, oalllnnge anzl other business carried 

on;and eachpersonrnd firmengaging la the following 

trades, professiona, callings endbaslneaa, enong others, 

ahallbe liable to pay euoh lloenee tax; every person or 

flxm keeplug a ball alley, or nine or ten-pin alley; every 

pereon orfinnsellfnggoode,wares andmerchendiae at 

public aUCtioW every merohandiae or oottoa broker or 

ccm&~slon merchant; every per8011 or fizm pursuing the 

occupation of hawker or peddler of good! or any artlole 

whatever; butthia enmneratlon ehallnotbe held to deprive 

the alty ootmollof fhe rlght to levy end oolleot other 

lioense taxee, (1161 f'mmotherpereone andfinu uaderthe 

gene781 authority here5n granted. 

*Art. 1032.. lloth& herein ahallprevent the city 

0otmollfYan oollaotingthel.ioenee,audaachlloensetax 

prov+d for Wy thle.title. Eaah eetabllehmentehallbe 

,llabletosaid.Ilaanee,~;Md.~~or~parsninS 

oooupatlats, buslneee.,' avocations or oallfq eubjeot to 

aafiltaxshallpayoneaoh. Holloenae ahalleitendt.0 

more theaone eatabUsbnwt,or lnalxldemore tbanone oecupation, avooatlon, baeinees ar oalling. 

"Art. 1033. The ol$y ooaacllahallhave Power to 

pmvfde by 02dlnanae for'fbe aseeeslng,and ooU.eoting.of 

q aid tiea, and~'to.d&eimine when taxes shallbe paid by 

c~at~,"andsifienbjithaindlildidlincolpwstors. 

Ho tax Bhjitibe Levi& unless by carwent of two-thirds of 

We aldexmea elected.* 

~If the statatee delegatlngthe taxIngpower to amunlolpallty 

presortbe the manner or mode by whloh it shall bq exercised, the praeorib&.mauner e.nd mode maetbe at leaat sabstantfaUy pursued. The . 

statat& glw to oltlea and towns operating ander the general law awthorlty 

tapam epGhordlnanoee aaw'be deemedproper to the levying, layiag, 

imposing, asseselng and collecting of taxes. In munlclpalltlee operating 

wider the general law taxee maatbe leriedby ordinanoe, ae dlstingaished 

frcmmotlon or reeolntlon. The statntea provide that no tax ahall be 

levied unless by oonsent of two-thirds of the aldermen elected which 

meaua that two-tblrda of themambera of the oltyoounolleleotedmuetbe 

preaenteaulvote for the ordlnaaoe levy- the tax at the t&e It ie 

passed. Dill ~8. City of Blelng State, 269 SW 769, Raohford w. City of 

Portleahee, 46 SW 2nd 1057, Celaya w. City of Erowaeville, 203 Su 173, 

Tes. hr., vol. 30, p. 481. 
J. - 

Hon. Pat Beadle, April ll, 1939, Page 3 (0-6~) 

Iu view of the foregoing autioritiea you are reapeotfully 

advised that it la the opinion of this Department that no Poll tax or 

any other tax shall be levied by the oity comoil except by consent. of 

two-thirds of the aldenaen eleoted and that the ordinanoe of the City 

of Clarkaville, Terra, attempting to levy a city poll tax ia invalid and 

cf IIO legal effect, unless such tax was levied by ooment of two-thirds 

of the aldermen elected. 

Trustlug that the foregoing anawere your inquiry, we remain 

Vergtru4mur~, 

ATlYmmY-OFTHYAS 

By Is/ Araell w1luam 

Ardell Wlllirrma 

AsafEatant 

AW:AW:ds 

APPROVED: 

/s/ cerald c. MaIn 

ATlW@lEY GIctmALov~