The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1909-11-27
CARRIER GIVES
MORE OPINIONS
Regarding Voting In Approach
ing Amendment Election
ABOUT THE MILITlAMEN
Payment of Delinquent Poll Taxes
After February / Does Not
Qualify Man to Vote In
Mondays Election.

Montgomery, November 26.-(Special.)-
In opinions rendered this afternoon. At
torney General CARRIER holds that a man
joining the military in July would noto
be liable for poll taxes due October ! of
that year; also that man who becomes
IS years old prior to October 1 Of any
year would not be liable for poll tax
that year. He also rules that school
trustees named after May ], 1903, are not
exempt as supposed, as the new code
leaves out section 500 by which they
were thus exempted. Therefore trustees
elected in July, 1908, are liable to poll
tax for that year and cannot vote IN
the prohibition amendment election Mon
day if their taxes were not paid.
Colonel CARRIER also holds that young
men becoming of age after October ],
1907. and before October 1, 1908, must have
paid poll tax for 1903 to be able to rate
back poll taxes. These taxes cannot now
be paid as they became delinquent Feb
ruary / last, and those falling to pay
by that time cannot vote this year.
Colonel CARRIER says: Il stated in 1893
that the new code which became effect
i've on May 1. 1893. abolished entirely
township trustees and omitted section 800
of the code of 1896. which contained the
exemption of township trustees from the
payment of poll taxes, and that the new
code ohntained no provision exempting
district trustees from the payment of
such taxes, and that In my opinion this
effected a change in the statutes OF as
trct trustees in respect to the payment
o fpoll taxes, and subsequent to May
J. 1903, these officers were subject to the
payment of this tax.
Thus the district school trustees who
were elected on the first Saturday in
July, 1893. under the influence of the
opinion of the supreme court in the case
of Finkles versus Parrish, were liable
for the poll tax which became due and
payable on October l. 1903, and delinquent
after February l. 1909
Since the rendition of the above opin-
ion have considered questions of con-
stitutional character bearing on the sub
jest which were not discussed in my opin-
ion to the superintendent of education,
but after having considered very care
fully the whole question with respect
both to the constitution and the statutes
it is my Judgment that the conclusion
reached in my opinion of April z, l5Vs'
is sound and that subsequent to May l,
1905 district school trustees were not ex-
empt from the pasiheHe "a POh .
Under the opinion of the supreme
court in the case of Finkles versus Par
IRISH. a young man who reached the age
of ., years at any time after October l.
1907. and before October J. 1903, was liable
for a poll tax which became due anu
payable on October !. 1905. and delinquent
after February l, 1909.
Under the opinion of the supreme
court in the case of Finkles versus Par
IRISH. which is in conflict with the case
of Frost versus state, los Alabama oos'
a man who reached the age of 4o years
in september. 1903 Cor on any date sub
seouent to October |, 1soD, would not
be required under the constitution 10
paw the poll tax which became due and
PAYABLE on October l, 1905
THE payment of delinquent poll taxes
or what is termed back poll taxes after
February /, 1863 will not render man
a qualified elector In the election to be
held on November 20, 1903.