The Birmingham age-herald., 1920-12-16
WOMEN'S POLL TAX
 ID BE SUBJECT OF
 A FRIENDLY SUIT
Attorney General Holds Pay ment Will Not Be In Default
 Until February, 1922.
 Other Lawyers Disagree

Whether or not women vot- CTS are liable for poll taxes for the present year will in all probability be determined by the filing of a suit in the courts of the county within the next few days. Announcement to this effect was made yesterday by M. B. Morris, chairman of the county board of registrars, following receipt of an opinion from Attorney General J. Q. Smith of Alabama.
 In his opinion, the attorney general holds that women are not liable for poll taxes for this year, and will not be due to pay the poll tax until October 1, 1921. On the other hand, it is stated that some attorneys differ from Mr. Smith on the question, holding that women are due to pay for the present year.
 FRIENDLY SUIT
 For the purpose of settling the matter. 1t was stated friendly suit would be instituted, and it is believed that it will be filed in Montgomery county, because there is a city election to be held there soon. The question is hard one to raise, it is pointed out, and the method of raising it will probably be a mandamus action to place the names of women voters who have not paid their poll taxes upon the qualified list in a county in which there is an election.
 Several thousand women in Jefferson county have paid their poll tax, and in the event the court holds that they are not liable for the tax for the present year they will be entitled to refund, it is said.
 However, it is stated that should the women fail to pay, and it be held that they were due to pay the tax for this year, then they will be disqualified to participate in any elections occurring dur ing the year. Efforts will be made to have the question settled before the poll tax becomes delinquent.
 REFUND POSSIBLE
 If the women who have paid their poll tax make a claim for refund, it musa be done before February l, as after that it is stated, but can give them credit for the tax on the next year.
 The question relative to the liability of the women for poll taxes depends upon whether or not the supreme court will construe the act as a penal act. Attorney General Smith, in his ruling, declares 1t is 8 penal act, and they take effect 50 days after their passage and hence would not have been in effect until after Oc- tober 1 when the poll taxes became due. Penalties for the payment of poll taxes for any person with a view of influenc- ing their vote is provided in the act.
 THE OPINION
 The opinion of Attorney General Smith is as follows
 ''The act passed by the last special session of the legislature requiring wom- en to pay poll tax was approved Sep tember 2, 1920. As it contained no pro- vision stating when it should become ef- fective, and as it is a penal act, it did not become operative until November 27, 1920. st&
 ''The levy of poll tax on women oe- cured after the close of the fiscal year ending September 30, 1920, and dur1ns the fiscal year beginning October l, 19so It would not retroactive. The liability having accrued during the fiscal year ending September 30, 1921, women would not be due poll tax until October l. 1921, and would not be in default for non payment thereof until the succeeding February in 1922"