The Pascagoula democrat-star. (Pascagoula, Miss.) 1878-1920, 1894-10-26

Attorney General Frank Johnston
las delivered the following opinion on
,he subject Of poll taxes:
JACKSON, Oct. II, 1894.
dessys. J. s. Heyland and T. II. Allen, Elec-
tion commissioners, Vicksburg, Miss:
GENTLEMEN I'm compliance with
your request, l have carefully exam
med the question stated by you, to-
wit: Whether a person otherwise
qualified to vote, Is disqualified by
reason of not having paid poll tax,
no poll tax having been assessed
against him.
The constitution of the State, Sec
tion 2i3, imposes poll tax of two
dollars upon all male inhabitants of
the State between the ages oftwenty-
one and sixty years, except persons
who are deaf and dumb, or blind, or
who are manned by loss of hand or
foot.
Article PAL, of the constitution, in
defining the franchise and prescribing
the qualification Of clector after emu
merating several qualifications not
necessary to be mentioned in the
present inquiry, requires a distinct
condition that the person must have
paid son or before the first of Febru-
ary Of the year in which he shall offer
to vote, all taxes which have been
legally required of him and which he
has had an opportunity OF paying ac-
cording to law, for the preceding two
years."
The question depends upon the
operation and effect to be given to the
language quoted. What are taxes
which have been legally required and
which the tax payer has had an oppOr
tunity OF paying according to law.
II the costitutional provision, sec
tion 341, operated ipso facto as ar
assessment, and il all tax payers wer'
required to tender, payment OF theil
poll takes to the tax collector, with
out any assessment Of the poll tax, il
is clear that payment Of the poll ta,
would be a legal requirement within
the meaning OF the constitution ant
constitute one OF the conditions fol
exercising the elective franchise, and
the failure to pay the tax would be q
disqualification OF the derelect poll
tax payer.
But do not think this can be the
effect and operation Of the constitu'
tional provisions.
Several classes Of persons are ex-
empt from the tax by the constitu
ton, and this necessarily involves the
idea of discrimination and the proper
and orderly ascertainment Of those
persons legally liable for the tax.
This has been provided for by the
Legislature, and the duty and power
Of making all assessments, not only
of property, but of assessing the pol
taxes in the State, are conferred upor
the assessors and the boards of super
visions.
BY section 1866 of the code of lS9:
the assessor is required to call on eacl
person liable to taxation, and the lat
ter is required to furnish list o.
taxable property.
The printed list provided by thu
boards of supervisors and which il
given to the tax payer by the assessor!
contains under the proper heading
place for the assessment OF the poll
(Sec. 1851, code 1882.
II the tax payer fails to render il
his liability for the poll tax, the as
SCISSOR may make the assessment, Ant
finally, If the assessor has failed tt
assess any person for the poll tax, th'
tax collector may asses such persons
Just the same as he may assess unas
sessc1 property. (Sec. 1904, code 1892.
The tax collector may assess ant
collect taxes. But he cannot collect
taxes Of any sort until they have beer
placed on the assessment roll, which
stands as his warrant and authorit,
for demanding and collecting taxes.
1t is seen that the poll tax must b.
assessed aud placed on the assessmen
roll. And when legally assessed i
stands as any other assessment, nth
nature of a judgement against the tax
payer. 1t thus becomes legally re
Quired Of the taxpayer, and upon non
payment he is derelect and disquali
fled from votingss 1t then becomes, i
fthe language of Che constitution, a ia
which has been legally required o
him and (which he has had an Oppol
tunity Of paying according to law.
1t may be said that a tax payer ca
call upon the tax collector and hav
himself assessed for the poll tax an
then pay the same. This is quit
true. And it Is equally true that TIL
taxpayer could have an unassesse
property placed on the tax rolls by til
tax collector, but If he did not do thi
and stood in the attitude of of ia!
payer owning property which by acc
dent or design had escaped asses
ment, or had been assessed at n
undcr-valuation, would suclltax-pay'
, be for this cause disqualified frol
voting9 I think he clearly would nj
be disfranchised.
J After concedlng that the constit
tion does not psoprio vigore opera