The Birmingham age-herald., 1903-03-06

other fees were allowed, but no other commission. The literal meaning of the language employed is in harmony with the general purpose of the constitution. Denying to collectors the commissions would make them entirely disinterested in the collection of poll tax. It would destroy any motive on the part of the collector for urging the payment of poll tax. This is in keeping with the purpose to make the payment voluntary. Since both the very language and manifest purpose ,of the constitutional clause un- der consideration are in conflict with the section of the code above cited. am of the opinion that this section of the code Is no longer operative and that the col- lectors are not entitled to commissions mentioned therein.
 Section 2S1 of the constitution being general in It's terms does not affect the force of section 194 as to the subject un- der consideration. That section being gen. eral In its terms. cannot be construed to qualify another specific declaration in the constitution on a clearly defined subject. If that section saves the commissions all lowed for the collection of poll tax from the operation of section 194 of the con- stitution, 1t will also save the assessor g fee for delinquent assessments and the collectors fee for delinquent collections, AncltDJ QtltdtlIlB lue very puIpOSt Ol important poll tax provisions in the con sttution.
 The office of section 2S1 of the consti- tuition Is evidently to impose the limta- ton on the power of the legislature, and not to affect questions with which the constitution itself deals.
 l think the collectors should have com pensation for their trouble and risk in col lecting and paying over the poll taxes 1.a.k |. ing them commission Is clearly violative of both the letter and spirit of the con stitution. l am compelled to advise that in my opinion the said statute is invalid Respectfully,
 MASSEl WILSON,
 Attorney General.
 sowelI's Statement.
 The State of Alabama,
 Auditors Office,
 March 5, 1903. The act approved March 5. 1903, amend ing the revenue laws of the state pro- yides the following levies of taxes:
 For general state purposes, 2b mills on the dollar; for school purposes, 3 mills, and for pension fund, 1 mill; and these rates are to prevail in the assess ment of taxes for the year 1903 There are other changes in the existing laws, but as these changes are mostly in con nection with licenses. I cannot call par ticular attention to them.
 Under act Ito regulate the collection of the poll taxes in the state of Ala bama" approved February 12, 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 8, section 194 directs that mo 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.. SOWELL, State Auditor.