The Montgomery advertiser., 1902-01-03
SAYS ATTORNEY GENERAL
Circular Letter Has Been
 Sent Out.
H Taxpayer Tenders $1.5O It is the Duty of the Collector to Re- ceive Same and Give
 Receipt Therefor.

State Auditor Thomas l.. Sowell yes- seroay set at rest the question of the col- lection of delinquent fees on poll taxes py issuing a circular letter. to the tax omcials of Alabama in which he gives the opinion, after due consultation with the Attorney General, that only s1.50 can be collected as poll tax and that its pay ment is purely voluntary. He points out however, that the tax must be paid by February l. 1902, to qualify persons to vote
 Mir. Sowell. in an interview yesterday evening. said that he had not received a written opinion from Attorney General Brown but that they had gone over the legal aspect of the matter carefully and had reached the conclusion that the col- lection of delinauent fees was not com- pulsory. He said that his circular letter of course did not make the question final as 1t might be taken to the courts. but that he felt sure the opinion of the Att torney General would be sufficient for the officials who are charged with the duty of assessing and collecting poll taxes
 The circular letter issued yesterday by the State Auditor and mailed to each Tax Collector and Tax Assessor in the State is as follows:
 State of Alabama.
 Auditors Office.
 Montgomery. January l. 1902. Dear Sir-l have had a large number of the Assessors and Collectors of the State to propound the question to me of What would the tax rate for the year 1902 be-" This I referred to the Attor- ney General for his written opinion. He Is of the opinion. and in this I concur that the rate fixed by the Act Of the Leg islature before the adoption of the Con stitatfon will control in the assessment and collection of taxes.
 There seems to be some confusion in regard to the payment, collection, etc , of poll taxes and I have received large number of communications from Asses sors and Collectors on this subject. wish ing to know whether since the ratifica- tlon of the pew Constitution.
 First-The payment os the poll tax could be enforced by law?
 second-Whether the collection of any fee could be enforced by law?
 Third-Whether it was the duty of the Assessor to assess poll tax. etc.
 These matters were also referred to the Attorney-General He Is of the opinion and concur with him that
 First-The payment of the poll tax since the ratification of the Constitution is entirely voluntary act and cannot be enforced by law.
 Second-That no fee or commission can be allowed for the collection thereof whether assessed or not, previous to oc- tober l, 1901
 Third-That after February 1, 1902, the tax payer can pay his poll tax at any time but it does not entitle him to vote at any election held by the people that year.
 Fourth-1hat 1t is unnecessary for the Assessor to assess poll taxes and no poll tax book is therefore necessary. Fifth-Should a tax payer desire to pay his poll tax and tender to the Collector $1.50 that it is the duty of said Collec- tor to receive the same and give his re- ceipt therefor. showing the date of its payment.
 Sixth--The Tax Collectors shall make returns of poll tax collections separate from other collections.
 Yours very truly,
 T. l.. Sowell. State Auditor The Auditor said yesterday that he thought 1t worth while to point to the fact that the new Constitution provides that all persons exempt from poll tax under the old law are exempt under the new Constitution. The tax Is payable by male citizens between the ages of 21 and a5 years, except those who were exempt ed before the adoption of the new instru- ment