Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1896-04-10
SCHOOL POLL TAXES.
All Able Bodied Male Persons Re-
CURED to Pay Poll Taxes for
School Purposes Except
Certain Eiremen.

In response to request from Hon.
Amado Chaves, superintendent of public
instruction, Solicitor General Victory has
written the following.
Dear Sir: am in receipt of your let
ter of the 18th ult., wherein my official
opinion is asked as to whom, if any, are
exempt from the payment of the poll
tax for school purposes.
Section &c, of chapter IS, of the SEES
sion laws of 1891, provides that "a poll
tax of 81 shall be levied upon all able.
bodied male persons over the age OF 81
years for school purposes" The term
"able-bodied' does not imply an absolute
freedom from all physical ailment but
simply imports an absence of paIpable
and visible defects which may incapaci-
tate person from performing ordinary
manual labor. The fact that person
upon whom poll tax is imposed is not
able booted to the extent just mentioned
constitutes no defense to the imposition
of the tax. City Of Malcolm v. Twaddle,4
Bradw. ([ID 1854
Chapter 81, Of the session laws of 1889,
entitled "An Act to encourage the organi.
cation Of Fire com panies," provides that
an active member of any fire, engine,
hook and ladder, or other company for
the extingulshment Of fire or the proteo
tion of property at fires, now existing or
hereafter organized in any city or town
within the territory, Of ] 500 Inhabitants
or more, shall, during the time he may
continue an active member of such com
pany, BIZ exempt from the performance Of
military duty, and service as Juror,
from the payment of road tax or per
Torrance of labor on the highways 10
leu thereof, and from the payment of
poll tax; and all persons who shall have
served as an active member of any such
company, and shall have faithfully dis-
charged his duty as snch for the term of
five years shall be forever thereafter ex-
empt from the performance of military
duty IN time of peace, serving as a Juror,
payment Of poll or road tax or the per
formance Of labor on the highways in
lieu of the latter; provided that 10 every
case the membership in said com panies
entitled TO these privileges shall not ex-
coed twenty-five members in towns of g.
500 inhabitants or more, and fifteen mem.
beers in towns of 1900 Inhabitants OF
more, with the additional provision that
where there is more than one such fire
company IN any town or city the total
number of such frenen Receiving the
benefit of such exemption Shall not ex-
coed the limit above mentioned, aud the
same to be distributed aiming said sew.
eral companies in proportion to the num-
Der of active members belonging to such
companies'.
While the phraseoloRy of this act is not
clear as to whether the limit OF exemp-
ton to fifteen and twenty five members
respectively applies go ually to active and
exempt members of thu Gre department.,
yet as the first section thereof provides
that members who have faithfully served
tor period Of five years shall be "for-
ever thereafter" exempt from the paw.
ment of poll and road taxes, am lead to
the conclusion that the Limitation ia mum.
Der is applicable to active members
only.
In conclusion, am of the opinion that
all able-bodied male persons over the
age of 81 years, residents Of any school
district in the territory, whether citizen
or not, are liable to the payment Of
poll tax OF 81, for school purposes, in
such district, provided such persons are
not exempt hremen; nor active members
of Are, engine, hook and ladder or other
com pany for the extinguishment Of IRE
or the protsction Of property a. Ares to
tbs number limited By Law % above
mentioned.