The Pascagoula democrat-star. (Pascagoula, Miss.) 1878-1920, 1896-05-08
THE POLL TAX.
ABLE OPINION BY ATTORNEY GENER
AL WILEY n. NASH.

A dispatch from Jackson datet
April 30th, says Attorney Genera
Nash to-day rendered the subjoincd
opinion to Auditor Holder, in answer
to a letter from him on the subject
This is one OF the most important opin.
ions rendered by an Attorney General
in years. Mr.. Nash gave the subject
much thought, and reached the con.
clusions contained in the opinion after
mature deliberation. 1t will be noted
that lie holds that nothing is exempt
from seizure for poll taxes except the
clothing on the back of the person
liable for the same. This opinion re-
verses the present order OF things, it
having been held for years that cx-
cmpt property was not liable to seiz-
ure for poll taxes. Under this condi-
tion nearly all negroes escaped pay
mcnt Of the tax. 1t is estimated that
this opinion will result in additions
to the poll tax fund of from $50, 600 to
$SO,O0o per annum, and many estimate
IT Will amount to even more than
these figures. The Legislature spent
much time In trying to pass a law
compelling the negroes to pay the
poll tax. 1t passed both Houses, but
finally got tied up and killed in the
Senate, the last day of the session
under parliamentary tactics.
In another way, it will be seen, At
torncy General Nash reaches the re-
suit aimed at by the Legislature, and
able lawyers here hold that his con.
cluslons are correct. Following is the
0rinion:
JACKSON. MISS, April 80, 1896.
Hon. W. D. Holder Auditor, jackson, Miss:
Dear Sir-YOur communication to
hand requesting an opinion from this
Office as to the law governing the col
lection of the poll tax-tllat is, what
property is liable for the payment of
the same.
| am Of the opinion. wien the law
makes person liable for poll tax,
no property Of any such person is ex-
empt from.liabilty on account of such
poll tax. All property, real and per-
sonal. all property Of every nature
and kind whatsoever, can be distrain-
ed: that is, seized, advertised and sold
to satisfy the poll tax, and all legal
cost and charges. In fact, any article.
even OF household necessity, anything
not on the person of the debtor. is
sezable and subject to sale. (Sections
37i6 and 1880, Code of 1922.
Further, if the poll tax is not paid
when due, and sufficient real and per-
sonal estate cannot be found on which
to levy the same, the tax-colcctor can
and should proceed to collect it. if
possible. as provided in section 1896,
Code OF 1892.
Again, no collector should be al
lowed credit for any delinquent poll
tax when it can be ascertnined that
the debtor has anything in possession
or in action whereby by a distraint. a
seizure and sale of which, collector
would be able tn make such taxes.
(ScctiOns 3SS.and 1886, Code of 1922 h.
In this opinion section 243 of our
State Constitution has not been otcri
looked, which contains among other
things these words: Said (poll) to be
a lien only on taxable property This
in no way effects the right, the power,
the duty Of The tax-cOllcctor to dis
train--that is, seize, advcrtiseand sell,
any and all property as stated herein
for the purpose Of collecting and sat
lsfying the poll tax.
When the taX-collectOr seizes, dis
trains n0n-taxable property to satisfy
the poll tax, he then has more than Il
lien upon it. He has vested right
in and to it, which can only be de-
feated by the payment of the poll tax
and all legal cost and charges.
AS to taxable property. there is a
lien thereon for the poll tax from the
date of its assessment. AS to non
taxahlepropcrty, as fixed by law, the
liability of such property for the poll
tax commences, begins at The time Of
the distraint the seizure, and the ex
tent of the tax collectors interest il
this non-taxable property distraincd
seized for the satisfaction Of the pol
tax. commences, begins and is fixed a
the date, at the time Of such distrain
and seizure. Very respectfully,
| WILEY N. NASH,
ATTORNEY General.