The Montgomery advertiser., 1902-01-02
QUESTION OF
 POLL TAX FEES Conflict of Opinions on Subject in Alabama. DELINQUENT ASSESSMENT Under Old Constitution so
 Gents Was Charged. Courts May Be Called on to Settle Mooted Problem - Attorney
 General Has Given No
 Opinion as Yet.

cohsiuerdDie conihct oI opiHioH dHionS the tax collectors of Alabama and tho State officials concerning the matter of requiring electors to pay delinquent fees to tax officials in paying their poll taxes. It is said that in several counties col lectors are charging 6 fee of 50 cents for assessment of poll taxes and am ad- ditional fee of 50 cents for deIinquents under the old law regulating the payment of poll taxes
 The old constitution made the payment of poll taxes compulsory. Under the new constitution the payment of poll taxes Is voluntary. but the poll tax must be paid on or before the first of February before citizens subject to poll tax are qualified to vote.
 Under the old constitution it was made the duty of persons who were required to pay poll taxes to give them in to the tax assessor with their other tax assess ments by February 1st of each year. In other words poll taxes due October ], 1901, should have been given in to the asses sor on February 1st, 1901. Each person failing to SO give in his poll taxes to the assessor was subject under the old con- stitution to the payment of a delinquent assessment fee of 50 cents. The old law also provides that poll taxes were due l and payable on October 1st. The person failing to pay them by January lst next l succeeding October 1st was liable to the l payment of a delinquent fee of 50 cents | which went to the tax collector.
 | The poll tax under both constitutions l Al rA Al.a 11A sAssaa- l ment If a person was delinquent in as sessing his poll tax and also delinquent ! in its payment he was required to pay s2.50 or 50 cents to the assessor and z cents to tho tax collector.
 The suffrage article of the new con stitution provides that no fees nor com missions shall be charged by any officia upon the payment of poll taxes and tha' their payment Is purely voluntary. Int article on miscellaneous provisions ot thu new instrument, however, provides tha no salaries or fees of any official shal | be increased or reduced during his tern | of office.
 It is said that the tax collectors of thu l State contend that in view of the fac that the poll tax for 1901 was due anC payable before October lst they have { right to collect the delinquent fee mas 1 much as the new constitution expresslI | ed. They further contend. 1t Is said. tha the assessments which are delinquent be came so on February l, 1901. and that tn tax assessors have already been credited | with the fees which were due then many months before the new constitu tiOn was adopted.
 George w. Halls, Tax Collector O Montgomery County. said yesterday tha some time ago State Auditor Sowell ad | II kkaf hi that should collect the delinquent fee fo failure to assess and the fee for failur to pay tine poll tax within the prescribe' time. Acting upon this advice Mir. Hail said he had written to several collector in the State advising them of the rulini of the Auditor.
 Recently, MT. Halls said, the Audito had reversed his first opinion and ha, advised him that he should not collec any delinquent fees, but to accept onl $1.5O in payment of poll taxes as provides by the new constitution. The Montgom cry County Tax Collector says that h has been trying for several weeks to ge an opinion from the Attorney General ol the subject. but thus far he has failed
 Tt is my earnest desire" said Mr Halls to see every white voter in Mont gomery County pay his poll tax am qualify as an elector. and am not a all disposed to be arbitrary in the mat ter. The delinquent fee for the collecto is not due until today and do not eXpec to charge 1t. although l believe that un der the law l have the right Unles the matter is regulated by the courts however, l cannot see how I am to avoit collecting the delinquent assessment fee The Tax Assessor has me charged witt something over s, 900 on this account ant it will be necessary for me to collect it l. protect myself. This will make the pol tax g for all persons on the Assessor
 books. That is all persons who failed l. give in their polls before February 1 1901. So far as 1 am concerned l woul, be glad to see the matter otherwise ad justed even if a test case should be mad in the courts.'
 Mr. Halls said that he hoped the i'm, pression would not go out that Tax As sessor A. II. Euhanks was acting arbi up his assessment books many months before the adoption of the new Consti tuition and that he had made his caicu lations based upon the collection of tho delinquent assessments. Some of tht money had already been advanced by tho county and it would involve considerable complication if the collections were not yearly compensation of the Assessor. said MT. Halls. and 1t would work s harpship upon him if they were not col lected. He also pointed to the clause ir the new Constitution providing that nc fees should be reduced or increased dur. ing the term of office of an official | Tax Assessor Eubanks is now engaged In making mp his poll assessments fol l190.. He contends that he has not been