The Birmingham age-herald., 1903-03-06
NJ COMMISSION
 FOR COLLECTORS
Nothing Allowed by State on
 Poll Tax Payments
AN IMPORTANT DECISION
Attorney General Renders Elaborate Opinion on the Question and as Re suit Auditor Sowell lssues Cir
 cuIar Notifying Tax Collectors.

Montgomery, March 5.-(Speclal) 1.-The attorney general has rendered to the auditor an elaborate opinion in which he decides that the tax collectors are not entitled to a commission for collecting the poll taxes under the new constitu- ton. Auditor Sowell has accordingly is- sued a circular to collectors informing them of the decision. The opinion and the circular are as follows:
 Montgomery, Ala, March 1, 1903.
 Commission on poll taxes; collectors not entitled to,
 Hon. Thomas L. Sowell, State Auditors
 Dear sir-In answer to your inquiry for an opinion touching the above subject matter, 1 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, Sec 3998. The following clause bear ing on the right of a tax collector to commission for collecting poll taxes is found in the constitution: Such poll tax shall become due and payable on the 1st day of October in each year, and become delinquent on the first day of the next succeeding February, but no legal pro- cess, nor any fee or commission shall be allowed for the collection thereof. It will be seen that the statute clearly allows to tax collectors a commission Tor collecting the poll tax, and the constltu- tion 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 ef- feet. The only other provision of the constitution which could remotely bear on the question is section 2S1 in the ar- ticle entitled, Miscellaneous provisions" That section is as follows: "'rhe salary, fees or compensation of any officer hold ing 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"
 In construng the constitution, to ar- rive at the intent is the prime object When that intent Is expressed in clear and unambiguous terms, not in conflict with the general aim to be accomplished, the language used must be given It's plain meaning and must control. The object and purpose to be attained must also be kept in view. When a clearly ex- pressed clause in the constitution on a specific subject is seemingly in conflict with another general clause, the specific declaration prevails over the general. Terms used in the constitution which had, at the time of it's adoption, legislative interpretation 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 lection of poll tax. The object and pur- pose of the several constitutional pro- visions relating to the payment of poll tax are to make its payment entirely voluntary. No process is allowed to en- force its payment and no fee or commits sion Is allowed for its collection. The conclusion is irresistible that the section of the constitution above cited prohibit ing a commission for the collection of poll tax supersedes and abrogates the section of the code which allows tax col- lectors a commission for collecting poll taxes. The clause of the constitution deals with the collection of poll taxes. The word commission for the colec- ton of such taxes is used. The same word is used in the statute. This com mission was the only commission al- lowed in the collection of poll tax when the constitution was adopted. Certain