The Montgomery advertiser., 1903-03-06
NO COMMISSION MAY BE
 COLLECTED ONPOLL TAXES
Attorney General Sends an Important Opinion to Auditor in Which He Says Constitution
 InyalidateS Statute.

i ton is Section 2S1 in the article entitled Miscellaneous Provisions,
 That section is as follows: The sala- ry. fees or compensation of any officer holding any civil office of profit under
 this State or any county or municipality,
 thereof, shall not be increased or dimin- ished during the term for which he shall
 have been elected or appointed Language Must Control. In construing a constitution, to ar
 rive at the intent is the prime object.
 when that intent Is expressed in clear
 anu unamplguous terms. not in conflict
 mltn the general aim to be accomplished,
 the language used must be given it's plain
 meaning, and must control. The ohiect and purpose to be attained must also he
 kept Tn view. When a clearly expressed clause In the constitution on specific
 supJect IS seemingly in conflict with another general clause, the specific decla- rauon prevails over the general Terms
 used In the constitution which had. at the
 time of its adoption, legislative interpre- tation and application, must be considered as having been used with reference to such construction.
 The section of the constitution above cited declares in plain language that no
 commission shall be allowed for the col |
 pose Of the several constitutional pro-
 visions relating to the payment of Doll
 tax are to make it's payment entirely voluntary. No process is allowed to en-
 force its payment and no fee or commis- sion is allowed for its collection. The conclusion Is irresistible that the
 section of the constitution above cited
 prohibiting a commission for the collec- ton of poll tax supercedes and abrogates
 the section of the Code which allows tax collectors commission for collecting poll taxes. The clause of the constitution deals with the collection of poll taxes
 The word commission for the collection of such taxes is used. The same word
 is used in the statute This commission was the only commission allowed In the collection of poll tax when the constitu- tion was adopted. Certain other fees were allowed, but no other commission. The literal meaning of the language em- ployed is In harmony with the general purpose of the constitution.
 Payment is Voluntary. Denying to collectors the commissions l would make them entirely disinterested 1 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, I am | of the opinion that that section of the Code is no longer operative and that the collectors are not entitled to the commits sions mentioned therein.
 Section PSI of the constitution being | general in it's terms does not affect the | force of Section 194 as to the subject under | consideration. That section being gen. eral in its terms, cannot be construed to | qualify another specific declaration in
 the constitution on a clearly defined sub- 1 ject If that section saves the commits | sions allowed for the collection of poll | tax from the operation of Section 194 of
 the constitution, 1t will also save the as-
 sessors fee for delinquent assessments and
 the collectors fee for delinquent collec-
 tions, thereby defeating the very purpose | of important poll tax provisions in the
 constitution.
 The Statute is Invalid.
 ''The office of Section 2S1 of the constitu- | tion is evidently to impose the limitation | on the power of the Legislature, and not | to affect questions with which the consti- tuition itself deals.
 'T think the collectors should have
 compensation for their trouble and risk
 In collecting and paying over poll taxes;
 but as it seems to me the statute allow ing them commission Is clearly vlolative
 of both the letter and spirit of the con- stitution, I am compelled to advise that
 In my opinion the said statute is invalid. Respectfully ] Massey Wilson, 1 Attorney General" based on the opinion of the Attorney The circular letter of the Auditor is | General