The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1908-04-03
SCHOOL TRUSTEES
EXEMPT FROM TAX
Exhaustive Opinion By the At
tOrney General
SOME SCHOOL RULINGS
Superintendent GunnelIs Instructs the
County Superintendents AS To Elec-
ton of Trustees and Teachers.
Treasury Balance.

Montgomery, April 2.-(SpeciaI. ATTY.
Gen. A. NJ. CARRIER has ruled. in an opin-
ion for the state superintendent of edu-
cation, that district school trustees are
exempt from road and jury duty and
oil tax under an old law and an in
depreciation of that law by former At
torney General Massey Wilson.
Originally the law provided for ex-
c:nption of township trustees, but these
being substituted by district trustees, the
opinion was that they were also taken
in by the act. However, after the first
Gay of May none of them will be exempt.
the new code leaving out this exemption,
though all may vote legally in the MAY
Ii primary. The opinion OF Attorney Cen
eral CARRIER follows:
According to information received from
your department, there are about LOCO
district school trustees in the state of
Alabama. l am receiving every day let
ter from many of these district trustees
from all parts of the state seeking in
formation on the question OF their ex-
enlption from the payment of poll tax
end their right to vote IN the May pri-
condition of uncertainty in the minds OF
the people on this subject, has induced
me to send you this official communica-
ton in order that you may send out from
your department the advices contained
hoYen.
Section 1915 of the Civil Code of 1896
is as follows: Township trustees are
exempt from road duty, jury duty and
poll tax, so long as they shall continue
in office and perform the duties thereof;
and the certificate of the county superin-
tcndent of education shall be evidence
Of the fact
THE constitution of Alabama of 1901
provides that TO entitle person to vote
at any election by the people, he shall
lave paid on or before the first day of
February next preceding the date of
the election at which he offers to vote
all poll taxes due from him for the year
1901, and for each subsequent year Con
sutution Section 17S)
1T further declares that the poll tax
mentioned in this article shall be $l.50
upon each male inhabitant of the state
over the age of 81 years, and under the
age of 45 years, who would not now be
exempt by law Constitution Section
:94)
THE present constitution Of Alabama
vas ratified on November Is, 1901. On
that date, and for many years prior
thereto, the statute Code Section $3.50
was in force which exempted township
, trustees from the payment of poll tax,
subject to the conditions prescribed in
said section of the code Township trus-
tees being thus exempt from the pay
ment of poll tax at the date of the ratl-
acation of the constitution, they were
not required to pay the poll tax IN order
to qualify an elector.
1.-THE redlstrictng act of September 90
1863, abolished the township lines for
school purposes and retained township
trustees under the provisions of the the.
existing law only for the purpose of
selling and leasing the Sixteenth Section
school lands. The said act also created
local board of three district trustees
for each district to be elected by the
qualified electors thereof, and defined the
duties of such district trustees, which
are practically the same as the duties
Of the township trustees under the old
Law.
ION March 10, 1906, my predecessor
in office rendered official opinion
to the state superintendent of educa-
ton, in which he held that the dis
trict trustees, created under the gen
eral redistricting act, were exempt from
the payment of poll tax, inasmuch as
they were exempt under section 1915 of
A. x...l.t
trustees, and that the mere change of
the name. their duties being but slight
ly changed, could not operate to de-
feat the exemption. From the date of
the announcement of this opinion
March 13, 1906--I am informed by you
that the department of education, act"
ing under the authority of this opinion.
has uniformly advised district trustees
over the state that they were. under
the law, exempt from the payment OF
poll tax. l think the ruling of the
attorney generals department above
referred to should be regarded as au-
thority for the exemption of such dis
trict trustees from the payment of poll
tax and no district trustee should be
challenged at the primary on May is
ON the ground that he has failed to
pay such tax.
ut will also be matter of impor-
lance to the district trustees who will
be elected on the first Saturday in
July, 1908, to be advised of the fact
that the new code which will become
effective on May !, 1908 abolishes en-
tirely township trustees, omits section
1876 of the code of 1896 and contains,
as far as / have been able to discover
after a careful examination, no pro-
vision exempting district school trus-
tees under the general law from roa
duty, jury duty and poll tax.
This will effect a change in the
status of district trustees in respect
to the payment of poll tax and on oc
tober !, 1905. they will be liable for
The payment of such tax, and will also
be sub iect to road duty and jury duty"
School Rulings.
State Superintendent of Education
H. c. Gunnells is notifying county
superintendents that the trustees
elected the first Saturday in July viii
nominate the teachers for the school
year beginning In October. 1t is also
indicated to hem that the trustees
elected in July will select the enumer-
ators for the July enumeration. though
they will not he themselves elected I'M
til in that month.
On the first Saturday in July, 1908,
the householders and freelrolders in
each township will choose three trus-
tees, who in turn. get together in 10
days and elect chairman. These