The age-herald., 1902-01-22

the ether officers of Jefferson County, the right and duty to collect or receive the poll tax from the petitioner was conferred and imposed upon Gambill he being the officer appointed by the municipal au- thorities of the city to collect the poll tax, and that the appellant was without legal authority to collect or receive the same"
 The court then quotes from Section l, Article Ii of the constitution of 1S75 rela- tive to poll tax Section f. Article lS or the same Constitution is also quoted ana the court says in obedience to the man date contained in that Constitution the General Assembly enacted Section SSlo or the code of 1896, which provides as rol- lows: There shall be collected rom every male inhabitant of this state over the age of 21 years and under the age or 45 years, not exempt by law, the sum Of S150 as poll tax, which shall be applied exclusively in aid of the public school fund in the counties in which 1t IS levied and collected.
 "So 1t will be seen by this section" continues the court, "a poll tax or $15O was levied on every male inhabitant of the state over the age of 21 years and under the age of 45 years, not exempt by law, and under it the petitioner became liable for its payment; and although since
 
 which went into effect on the 18th day of November, 1901, there may be no rem edy to enforce the collection of the same. yet this in nowise affects the right of the petitioner to pay the same, and 1t became the duty of the appellant as a state and county collector to receive the same whkn rendered. Code, Para graph 4030 There is nothing in the Act of February 23, 1899, entitled An Act to establish a new charter for the city of Birmingham, above referred to, which either expressly or by necessary implica- ton, repeals the general statute relating to poll taxes.
 Moreover, since a provision of the constitution relating to such tax Is man. datory. it would not be within the legis- lative power to direct by legislative enactment the levy, assessment, collec- ton and application of the poll tax pro- vided for In the constitution in any other manner or for any other purposes than such as is provided in Ale constitution. The constitution provides that such poll tax. when collected, shall be applied ex- clusively in aid of the public school fund in the counties paying the same. All that may be said of the act of February 23, 1899, Is that it Is legislative grant of municipal authority to levy, assess and collect an additional poll tax upon the inhabitants of the city of Birmingham, to be applied exclusively to educational purposes within the limits of said city, and whether such power and authority may be conferred upon the municipality by the legislative enactment under the provisions of the constitution Is a ques- tion not necessary to the decision of this case and as to which we are not called upon to intimate any opinion. The only question presented by this record for our decision Is whether or not it was the duty of the appellant tax collector to re- ceive and receipt the petitioners poll tax when the same was rendered him by pe- titioner, and on the undisputed facts in the record our conclusion Is that such was his duty. It therefore follows that the judgment of the Circuit Court must be affirmed