# 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 requestfor & opl&an~op.the above etated qneetioa bae been +-eoelved

by this offfoe. :. We,quotefran 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 tifleitthat t6ie aidtii ~iag to ~~ a poll *.:titi *6‘uwwb of-mid olty wa passedat a meeting at which on4 fourmembem 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.~ Artlolee1030, l.031, 1032'aud1033 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 exemptby law frcmpayingtbe State P0l.lTe.z exoepted,

who is a residentthereof at the time of stink annaalaesesemexlt.Han. Pat Beadle, April ll, 

### 1939,

Page 2 

### (o-61.2)

"Art. 1031. The city oounoll shallhave the power ta levy end collecttaxes,oaauo4.y kxwm as lloenses,

upon trades,

profeselcw, oalllnnge anzl otherbusiness

carried on;and eachpersonrnd firmengaging la the following trades,

professiona,

callings

endbaslneaa, enong others, ahallbe liableto pay euoh lloenee tax; every personor flxm keepluga ball alley, or nine or ten-pin alley;every pereonorfinnsellfnggoode,wares andmerchendiae at publicaUCtioW 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 lioensetaxee, (1161

f'mmotherpereone andfinu uaderthe gene781authority

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 eubjeotto 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'fbeaseeeslng,and ooU.eoting.of q aid tiea, and~'to.d&eimine when taxes shallbe paid by c~at~,"andsifienbjithaindlildidlincolpwstors. Ho tax Bhjitibe

Levi& unlessby carwentof two-thirds of We aldexmea

elected.* ~If the statatee

delegatlngthetaxIngpower to amunlolpallty presortbe

the manner or mode by whloh it shall bq exercised, the praeorib&.maunere.nd

mode maetbe at leaatsabstantfaUy 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 taxeemaatbe leriedby ordinanoe, ae dlstingaished frcmmotlon or reeolntlon. The statntea providethat no tax ahallbe leviedunlessby oonsentof 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, Celayaw. 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 advisedthat it la the opinionof thisDepartment that no Poll tax or any other tax shallbe levied by the oity comoil exceptby consent. of two-thirds

of the aldenaen eleotedand 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 ArdellWlllirrma AsafEatant AW:AW:ds
APPROVED: /s/ cerald c. MaIn ATlW@lEY

GIctmALov~