The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1910-12-11
PAYMENT OF
POLL TAXES IS
UNNECESSARY
PROMINENT JACKSONVILLE At.
roRNEvs WRITE OPINIONS AZ
TO QUALIFICATIONS FOR the
SENATORIAL PRIMARY.

The following opinions relative to
qualifications necessary to vote In the
senatorial primary has been furnish
ed T. M. Shackelford, Jr., by promi-
nent Jacksonville lawyers:
Jacksonville, Fla, Dec. 8, 1910.
Mr.. T. M. Shackelford, Jr, City.
Dear Sir:-According to your re-
quest we have examined carefully
into the question as to whether 1t
r. necessary to pay poll-taxes for the
year 1910, In order to vote In the
primaries ON the 10th and 31st days
Of January, 1911, for United States
Senator, and are Of the opinion that
there IL no necessity for the payment
Of 1910 poll-taxes before the coming
primaries, and that . failure to pay
them will not operate to dfsQua1ify
an otherwise qualified voter
Our reasons for this conclusion ara
~ follows:
At the outset We recognise the ex-
lstence Of the language Of Section
16S Of the General Statutes, which
provides that mo person can vote
any primary election who IL not by
the laws of the State q lawful cleo
tor, who has not paid his pol1tax
LEGALLY DUE not less than ten
days before such primary election Is
held. and authorized to vote In any
legal election In the ward or precinct
for which such primary election 10
held"
We also recognize the existence Of
Section sos of the General Statutes,
which provides among other things
that poll-taxes shall be collected
when taxes on property are collect.
3D."
We also have IN mind the langu-
age Of Section 541 Of the General
Statutes. which provide that: "All
taxes shall be due and payable ON OR
AFTER the first Monday Of Novem-
Der. Of each and every year, and the
Collector Is hereby vested with the
collect by levy and sale Of the goods
assessed. all taxes that remain unpaid
ON THE FIPST MONDAY IN
APRIL"
Let us first consider the purpose
Of the po'l-tax requirement as q quail
fication. The exaction had It's orr
gin in the idea that only those who
contribute to the support Of the gov
eminent are entitled to vote In its
affairs no Sncy. Law 593), and in
recognition of this principle the franz
ers of our Constitution included In
it Section of Article vi, which au-
thorized the legislature to make the
payment of a capitation tax q pre-
requisite for voting.
The legislature first took advant-
age OF the authority thus conferred
by making the exactiou a part of our
general election laws. and later 1t
lNI D h. v~v&v In AsS<
upon and IN furtheranc efo the same
ancient principle and no other.
The exaction Is, that the would-be
voter pay his poll-tax in the manner
prescribed: and the penalty for his
failure to do so Is that he Is debar.
red from voting; in other words, he
Is punished because he Is delinquent.
In failing to pay his poll-tax as the
law prescribes.
There is nothing either in the old
principle or the new law, which seeks
to punish by disfranchisement citi-
zen who has performed his duty by
paying his taxes as the law prescribes.
So we finally arrive at this conclu-
sion: A man who is delinquent, who
does not pay his taxes as the law pre-
scribes, MAY NOT vote; and a man
who pays his taxes as the law pre-.
scribes, MAY vote.
This leads to the inquiry: How
does the law prescribe that polltaxes
be paid? The answer is to be found
in the sections previously quoted, and
Is as follows: e.
Section sos, General Statutes, pro-
vides that they are to be paid when
property taxes are
Section 541. General Statutes, pro-
vides that they MAY be paid ION or
after" the first Monday In November,
and that they MUST be paid before
the first Monday in April.
Could citizen be even criticised
for falling to pay before the Satur-
day preceding the first Monday in
April? No. Then is IL reasonable to
contend that because Of such failure
his very voice in the affairs of his
government should be taken away,
when he Is In no sense legally de-
linquent?
There Is no basic distinction be-
tween the disqualification of a JUROR
and the disqualification of an cleo.
tor. because of failure to pay poll
taxes: and in the Collins case (31
Fla. 474), our Supreme Court (pages
5s3G holds clearly that the dis.
qualifications does not exist in the
allowed by the revenue laws for vol
untary payment has elapsed: and fur
Their tpage 5SD that the penalty is
aimed at DELINQUENTS, who have
failed to pay within the time pre-
scribed. which is precisely what We
contend above.
Later. in the case Of McCaskill v
Union ". s. Co., SO So. Rep. 961, oul
Supreme Court considered this yer,
language Of Section Sal. and held thu
person who had contracted to pa,
taxes within three months after the,
became due AMI PAYABLE was in arn''
time when 1t proffered payment dur
ing March, and more than thre,
months after the first of November
The Court also takes notice of tn,
peculiar language of our statute ant
distinguished between ION" and "ol
and after" which Is the language use,
in Section 541.
The language of Section 25S, whicl