Honorable H. D. Crawford 

County Attorney 

Burnet County 

Burnet, Texas 

Dear Sir: 

Opinion NO. o-1966 

Re: Whether or not the County Tax 

Assessor-Collector can now 

change the precinct number 

appearing on poll tax receipt3 

in order .that the receipts may 

reflect the correct precinct 

number as existing at the time, 

of the Issuance of said receipts and related questions. 

Wee received your letter3 dated February 12 and 14, 

1940, requestingour qplnion on certain questions based upon 

certain facts whFch are contained in a letter written by the 

Tax Ass.essor-Collector and addressed to you. We quote the 

facts from said letter as follows: 

.' "It has developed that in one part of the 

county, and the same situatFon may exist in other 

parts .of the county, that there have been a number 

of resident property taxpaying voters who have been 

customarily voting In one voting precinct and paying their poll tax in such precinct, when Ln truth 

and in fact they resided within the boundaries of 

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 Impression and 

believ that they were paying their poll tax and 

voting In the correct precinct. However, a delineation of the lines of the various precincts shows 

that In these particular case3 the parties are Fneluded or their place of residence Included, within 

the boundaries of the other voting precincts." 

The questions are as follows: 
Honorable H. 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 showing the 

same on the poll tax records.of this county? 

3. "Under the 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 previously issued receipt issue a new 

receipt in the proper voting precinct and show 

such payment In the proper precinct on the list 

of qualified voters of the county. 

4~. "Under the circumstances 13 It necessary 

that any action be taken oroan these particular 

voters having paid their 1939~poll tax, even 

though paid Inthe. wrong precinct through mutual 

mistake vote in.the'oorrect preolnot upon diaplaying their poll tax receipt. 

5. "In one instance a 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 designated In such order that he voted in one '.: 

precinct when in truth and In fact, he,should .have 

voted in an adjoining preolnot. May 1'ta~k.e up 

this receipt and issue's new one or is Ft necessary 

-to do so?” 

Article 2936, Revised Clvll Statutes; reads as 

follows: ., 

"All voters shall'vote in the election precinct.l.n whloh.they reside.", 

It follows from the above &atute.that a qualified 

voter can only vote :in the preoinot where he.or she resides. 

Slnoe we find nothing in the statutea~ or Ln.the Constdtutlon 

rendering a poll tax reoe~ipt void ordisqualifying a person 

from voting because,an incorrect ,precinot number Was placed 

on.his or her receipt, the person, having, otherwise qualified, 

Is entitled to vote inthe precinctof his or her residence. 

We are of theop~nion~that the County Tax AssessorCollector should correcCthe reoelpts in question when the 

matter Is called to hisattention. This correction can-be 
ma4 on the oriiilnel poll tax reeeipt by drawing 8 line 

through the i5cormot nuder a5a i5esrting the oormat 

nwber thereon. 

set am alao or the oplnlon thet th4 duplioet4 

copy 0r rrald poll 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.l mri40t th4 tru4 reot8 es th4y 4xist4u et the tla4 or th4 

pyltsnt 0r 13eia p0u tax. 

i;e aall 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 

nun348 being arranged la rlphebrtloal otider snd 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, hiii VO&& 

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.1 tear reo4lpt 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.5 t&e preolnot or his reold4m4 and tb4 

vote of Saiir per3on 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~~ thet 
Honorable H. D. Crawford, Page 4 (o-1966) 

the Tax Assessor-Collector would be the only person who could 

actually correct this matter. 

Because of the InformatIon contained above, we do 

not deem It necessary to answer questions numbered 3 and 5. 

Yours very truly, 

A!PTORN-EYGENERALOFTFXAS 

By /a/ Glenn R. Lewis 

Glenn R..Lewla 

Assistant 

By /s/ Lee Shoptkxw. 

Lee Shoptaw 

Is:m3 rmjs 

APPROVEDMAR 21, 190 

/s/ Garald C. Mann 

ATTURNEYGENEBALOFTEXA~ 

APFROVJD OPINION COME$WfEE 

BY= CHAIRMAN