The Pascagoula democrat-star. (Pascagoula, Miss.) 1878-1920, 1896-06-12
POLL TAX EXEMPTIONS.

a great many lawyers in the State
differ widely with Attorney General
Nash in his opinion as to what prop
crty is exempt from seizure for poll
tax. Mr.. II. Q. Mcdfurd, of Tupelo.
4 disscnts from Mr.. Nash in a very
strong and logical article in a recent
issue OF the Clarion Ledger, quoting
from the Constitution. showing very
FconcluSiycly' that the Attorney Gen
Gral is wong in his opinion that any
and all property, including that which
is exempt from other taXtion, is liable
To seizure for he payment of poll tax
The hcConstitutiOn, in section 243, says:
The poll tax to be a lien only on tax
able property" We quote Mr.. Med
f0rd's comment on the subject, which
will be found rather interesting read
ing:
The opinion says notwithstanding
this Constitutional restrictions, the
tc0ilcctor may touch n0n-taXable prop
crty. and then Il lien begins for the
taxes and all costs, This lien. this dis
tresS being held higher than the Con-
stitution itself. What reason there
may be for this it is diilhut to see.
IAN assessment roll of taxable
property in the hands Of Il collector
Is. in Il certain sense. Judgment and
an execution. Because the property
has been condemned before the proper
tribunal, on affirmative juriSdictonal
facts, the taxpayer having had his
day in court. So, for the seizure of
all property, even under the old law
in distress for rent, there is always a
day in court for the party whose
property is to be seized. But it is not
so with the above opinion. The poll
tax is not often, if ever, the adjudica-
tlon. The poll tax is imaginary, and
is not a res. 1t is thing in action, a
debt due the government.
"Poll taxes are rarely. if ever, as
ScSscd by a personal call on the tax
payer. This tax is mostly gotten up
from former rolls and by reference
and inquiry. Many affirmative facts
may intervene whereby party may
not be liable for such: as oyer age,
under age, to be deaf, dumb, blind or
maincd. Those things are rarely in
quired Of before makinga list. Hence,
a taXcollector with a slip of paper
with Tom Jones' name on it, poll tax
So has not such Judgment or au-
thority to seize nOn-taXablc property
and carry with it a taxed bill of costs
as he has with the actual assessment
of property. The opinion says moth
ing is exempt but the clothing on the
person. Why exempt even ones cloth
ing: 1t is not easy to see, after reach
ing the conclusion that this opinion
does, why anything should be except
cd. There is no reason for any eXcep-
tion. Under this opinion the collector
may go to the grave of the delinquent
and get his bones and sell them, II
there be any market, to pay this tax
and cost.
"Under the Code of 1890, and under
the Constitution of 1869, the same poll
tax could not be collected ont Of
property exempt from taxation. In
1868 an act was passed making fail
ure to pay poll tax a nlisteineanar..
When there was no cQnstitqtional
provision on this poll tax, how has 1T
just now dawncd upon the country,
\ that the collector can seize anything
lat all and sell 1t for this tax and cost.
The new Constitution was formed
with;the express purpose of making
1.-THE poll TAX optional This was done
to gain White supremacy in the State.
Both, principle and power were sur
rended for it,
"The optional poll taxis the elcading
feature Of the new ordcrofthings in
this State. 80
"Some writer has said on the sub
ject with much force and truth that
the failure to pay't and not vote or
hold office is the pons asinorum over
which the dark brigade IN Mississippi
will never pass.
This opinion of the Attorney Gen
cral at once destroys the chief and
best accomplishment Of the Mlssis-
sippi convention In 1900"