The Montgomery advertiser., 1903-03-06

In an opinion rendered Dy Attorney General Massey Wilson it is held that Tax Collectors are not entitled to com missions for the collection of poll taxes under the new Constitution.
 This opinion was rendered at the re- quest of Auditor Thomas L. Sowell who wanted the open question as to whether the collectors should receive commissions for poll taxes settled. one way or the other.
 Tax Collectors are required to pay the total amount collected by them for poll taxes except the cost of the transmis- sion of the money to the State treasurer The Legislature also passed an act reg uIating the collection of poll taxes Tn Alabama and remedying an oversight Tn the Constitution. The Constitution made no provision for the Auditors keeping check on the collection of poll taxes. The Auditor had no way or ascertaIihs II ff,e list of poll taxes collected by the col s..tor. xvas authentic The law remedy ing this oversight provides for numbered <a0z on the same system with which licenses are collected. ,
 State Auditors Circular.
 Auditor Sowell issued yesterday an im- rortant circular relative to the changes made in the collection of the States reve- uue by the enactment of the Legislature The circular was as follows:
 .sThe State of Alabama,
 Auditors Office. March 5, 1903
 ssThe act approved March 4, 1903, amend ing the revenue laws of the State provides the following levies of taxes:
 'For general State purposes, two and pne-half mills on the dollar; for school a-A ion fund, one mill, and these rates are to prevaal in the assessment of taxes for the year 1903. There are other changes in the existing laws, but as these changes are mostly in connection with licenses, can- not call particular attention to them.
 "Under an act TO regulate the collec- tion of the poll taxes in the State of Ala bama,' approved February F, 1903. Tax Collectors have no authority to receive or receipt for poll taxes due by any per- sons after the first day of February and before the first day of the next October. ''As the time for collecting poll taxes for 1902 has expired Tax Collectors will be required to make final settlement of their poll tax account by the first day of April of the present year.
 ''The Constitution of the State, Article 6, Section 194, directs that No legal pro- cess. nor any fee or commission shall be allowed for the collection of poll tax, Tax Collectors are required to pay the whole amount collected by them, except amount expended for transmission to the State Treasurer. T. L.. Soweu.
 State Auditor"
 Opinion of Attorney General.
 The opinion of Attorney General Massey Wilson relative to the collection of poll taxes is as follows:
 Montgomery. Ala, March 1. 1903.
 Commissions on poll taxes; collectors not entitled to.
 ''TIon Thomas L. Sowell, State Auditor:
 Dear Sir-In answer to your inquiry for an opinion touching the above sub- ject matter. beg leave to say:
 ''The statute provides that the tax col lector shall be entitled to 5 per cent. of the amount of poll tax collected by him.-Code Section 3998.
 ''The following clause bearing on the right of a tax collector to commissions for collecting poll taxes is found in the constitution: Such poll tax shall be- come due and payable on the first day of October in each year, and become delin- quent on the first day of the next suc- ceding February, but no legal process. nor any fee or commission shall be allowed for the collection thereof
 ''It will be seen that the statute clearly allows to tax collectors commission for collecting the poll tax, and the constitu- ton as clearly prohibits any commission being allowed them for such collection. The constitutional provision denying to the collectors the commission must pre- vail over the statutory provision allow ing such commission, unless there is some other provision in the constitution which would prevent its having that effect. The only other provision of the constitution wricK could remotely bear on the ques-