The north Mississippi herald. (Water Valley, Yalobusha Co., Miss.) 1888-1929, 1923-05-04
POLL TAX
UNASSESSED HELD
NO BAR TO VOTE
State Attorney--General Re-
verses Former Ruling.

! Jackson, Miss, April 26.-Attor.
ney General Clayton Potter today
rendered an important opinion affect.
ing the qualifications of voters in the
coming primary election. Gen Potter
holds that person who has not been
assessed with poll taxes is not q
delinquent within the meaning of the
constitution, and is not disqualified
from voting by failure to pay poll
taxes. In such cases proof that the
party was not assessed for the poll
tax entitled him to vote. This opinion
is of especial importance in view of
the fact that many women, not hav-
ing been heretofore assessed, escaped
assessment for poll taxes during the
past two years. In this opinion Gen.
Potter reversed the ruling of the Of
flee formerly made by Gen. Frank
Robertson. Gen Potter thus explains
the ground upon which he bases his
opinion:
1t is true that the constitution
imposes the poll tax. But this provi-
sion of the constitution is not self
executing, but requires Legislative
machinery to make it effectual
Unconstitutional provisions are not
drawn with the minuteness and detail
of statutory enactments, but are
drawn in broad and sweeping out
lines, and, accordingly, constitutions
are to be construed broadly and lib
orally in the light of the fundamental
purpose and contemplation of the
farmers of these organic laws.
The supreme court of the state In
Ratcliff VS.. Beale, I'd Miss, 247, 261
said that in the construction and in
depreciation of constitutions the court
should always keep in view the fact
| that while statutes decend into parti-
culars and details, constitutions dea
usually in generalities, and furnish
on broad, lines the framework Of
government.
"Under this constitutional provi.
sion, the minimum of poll tax is two
dollars. and by the same provision, il
may be increased by the board of su.
pervisors to the maximum of three
dollars. But this tax connot be in.
creased above or decreased below the
constitutional limits. In this sense
the poll tax is Imposed" by the con-
stitution.
GAS a prescribed class of citizens
are to be subjected to the poll tax
and another class Of citizens are ex
empted from the payment of the pol
it follows necessarily for the desig,
nation of those subject to and those
exempt from the payment of thi!
tax.
''It will be observed moreover, that
in the enforcement of this tax the
tax collector must have, as his war
rant for its collection, some certain
statutory ascertainment of this Ii
ability. Under the uniform revenue
statutes of the state, the tax collec
tors are charged with all the take:
contained in the assessment rolls, oil
lists, in his hands, and are credited
back with all insolvencies on then
lists.
"In the orderly and necessary
operation of the revenue system Of
the state, all taxes should be assessed
and this is as essential in the acollec'
ton of poll taxes as in ordinary adj
valorem taxes. (The privilege or oc'
cupation taxes, which appear in the
form of licenses issued by the state
fall within different category, and
are not involved in this inquiry.
'In all assessments the taxpayer
should be allowed an opportunity be-
fore the board of supervisors fol
having errors in his assessment cor
rected and this applies to poll take;
as well as ad valorem taxes.
"I am of the opinion, therefore, that
the assessment of the poll tax must
be the basis If legal liability and
the failure to pay an assessed pol
tax constitutes the delinquency Of the
taxpayer, and his consequent disquali'
fication as an elector."
==---------@-------