HonorableH. D. Crawford

CountyAttorney Burnet County Burnet,Texas
Dear Sir: Opinion NO. o-1966
Re: Whether or not the CountyTax Assessor-Collector can now change the precinctnumber appearing on poll tax receipt3 in order .that

the receiptsmay reflect the correctprecinct number as existingat the time, of the Issuance of said receipts and related questions.
Wee receivedyour letter3 dated February 12 and 14, 1940, requestingour qplnion on certainquestionsbased upon certainfacts whFch are contained in a letterwrittenby the Tax Ass.essor-Collector and addressedto you. We quote the facts from said letteras follows:
.' "It has developed that in one part of the county,and the same situatFonmay exist in other parts .ofthe county, that there have been a number of residentproperty taxpayingvoters who have been customarily

voting In one voting precinctand paying their poll tax in such precinct,when Ln truth and in fact they resided within the boundariesof another voting precinct. This was a result of misunderstandings on the part of the individuals as to the exaat voting precinot in which they resided, and they were-sunder the Impressionand believ that they were paying their poll tax and voting In the correctprecinct. However, a delineation of the lines of the various precinctsshows that In these particularcase3 the parties are Fneluded or their place of residence Included,within the boundariesof the other voting precincts." The questionsare as follows:HonorableH. D. Crawford,Page 2 (o-1966)

1. What **is** the proper method of correcting the matter so that these voters can vote in the precinct of their residence? 2. What Is the proper method of showingthe same on the poll tax records.ofthis county? 3. "Underthe circumstances above detailed, may I, as.Assessor-Collector of Burnet C,ountg, Texas, take up the poll tax receipt Issued to these parties for the year of 1939 and in lieu of the previouslyissued receipt issue a new receipt in the proper voting precinct and show such payment In the proper precinct on the list of qualifiedvoters of the county. 4~. "Underthe circumstances **13** It necessary that any action be taken oroan these particular voters having paid their 1939~polltax, even though paid Inthe.wrong precinct throughmutual mistake vote in.the'oorrect preolnotupon diaplaying their poll tax receipt.
5. "In one instancea young man who had not voted prior to this year sent in a sIgned-order .authcrlsing

the payment of his poll tax .by another and designatedIn such order that he voted in one '.: precinctwhen in truth and In fact, he,should .have voted in an adjoiningpreolnot. May 1'ta~k.e up this receipt and issue'snew one or is Ft necessary -todo **so? ”**  Article 2936,Revised Clvll Statutes;reads as follows: .,

"All voters shall'votein the electionprecinct.l.n

whloh.theyreside.",
It follows from the above &atute.that a qualified voter can only vote :inthe preoinotwhere he.or she resides. Slnoe we find nothing in the statutea~ **or** Ln.the Constdtutlon renderinga poll tax reoe~ipt void ordisqualifying a person from voting because,anincorrect ,precinot number **Was** placed on.his or her receipt, the person, having, otherwisequalified, Is entitledto vote inthe precinctof his or her residence.

We are of theop~nion~that the CountyTax **Assessor** Collectorshould correcCthe reoelpts in questionwhen the matter Is called to hisattention. This correctioncan-bema4 on the oriiilnel poll tax reeeipt by drawing 8 line

through the i5cormot nuder a5a i5esrting the oormat nwber thereon.

setam alao or the oplnlon thet th4 duplioet4 copy 0r rraldpoll tex noaipt, whioh is kept in the Orrio
or the Tex Assessor-Collsetor, should be 00rm0t4a iA ths ama4 pB554r. in this *rap, the poll tar raoelpt w1l.lmri40t th4 tru4 reot8 es th4y 4xist4u et the tla4 or th4 pyltsnt 0r 13eiap0u tax.

i;eaall your ettentlon to Art1014 ?i975,vornon's Annotated Civil statutea, whlah Made, In pert, ae fOll0wst

*mror4 the rlrat day 0r April etery y4ar',the County Tax Goll4otor ahall ffslirsr t4 the Board that 1% charged with th4 duty 0r furnlshlng 4140. tlon 8upp1143 ssp4nt4 oertiriea lists 0r olti54nr ln 4eoh precluot ohs have pal6 their poll tex 0r reoelv4d their O4rtIifoat4s or 424iiiptlim, th4 nun348being arranged la rlphebrtloal otidersnd to 4eOh nem4 Zts appropriate n4mb4r a8 ahown by th4 **dUDmat** rbt4in4d in hl4 off104 with 4 tl4sorlr8- ti& of tha vot4r ei to hi8 &'1913id4nO4, hiiiVO&& precinot. . . .a (una4rsoorlag oura.)
Th4 above ArtlO provlff48 tbot the osrtffl4d lists of pall tax payera sh431 aontela 0 d4earlptlon of th4 rotlag preolnot or the qptim4d vot4r. It 6-e ohtar rr0R the lan&a(fs In the above Artlule that th4 L~glslatum @ontemplahd that the 04rtirt6d list4 &0ud oontela the pmoinot number in whlah e per&ma mey lewSully vot4 sad not th4 nuaber'~r th4 prsclnot eppoarm o& a pol.1tearreo4lpt whsrein tb4 water oannot lawfolly v0k. This will tsntl to r6v4nt tn4 votsrrr in quest&m ml0 voting in a pr4Oinot in WdOh they ar4 not lawfully entitled t0 **vote.**

In antm4r to the rourth **qu44tioan, w4**  ur4 or th4 oplrilon that a person having a go11 tax r444lpt aontelting en lnoorrect gz~innat aurnb4r thereon is, nsvarth414es, atitlbd to vote I.5t&e preolnot or his reold4m4 and tb4 vote of Saiirper3on would be a lewful vot4. 3Mw4ve~, should hlo mas not be on the osrtltied Ll4t corstafniag t&4 JUISM or th4 voter3 dlllr th4 preoinot or hl4 rasidenaa, It rpap 'be that the election judg61 w0u.u r4q05ro pr00r es to hia right to tot4 fn that patiloular precinat. ft wouUl 444~~ thetHonorableH. D. Crawford,Page 4 (o-1966)

the Tax Assessor-Collector would be the only person who could actually correctthis matter.

Because of the InformatIoncontainedabove, we do not deem It necessaryto answer questionsnumbered 3 and 5.
Yours very truly,
A!PTORN-EYGENERALOFTFXAS

By /a/ Glenn R. Lewis

GlennR..Lewla Assistant

By /s/ Lee Shoptkxw.

Lee Shoptaw 

## Is:m3 rmjs

APPROVEDMAR 21, 190 /s/ Garald C. Mann ATTURNEYGENEBALOFTEXA~

APFROVJD OPINIONCOME$WfEE BY= CHAIRMAN