HonorableGeo. 3. Sheppard Comptrollerof Public Accounts Austin,Texas
Dear Sir: opinionNO. o-4283 Re: Constructionof "disabled veteransof Forsl~.Wars" in the amendmentto Article 2959, R.C.S.,by SenateBill Wo. 361, Acts of the 47th Legislature.
Permit us to quote your recent letterrequestingan opin- ion from this Department. It reads:
"The last sessionof the legislatureamended Article 2959 of the RevisedCivil Statutesto read as follows:
"'A poll tax shallbe collectedfrom every personbetween the ages of twenty-oneand sixtywho resided in this state on the first day of Januaryprecedingits levy, Indians not taxed, persons Insane,blind, deaf or dumb, those who have .losta hand or foot, those permanentlydisabled,and all -- dis- abled veteransof forei wtr, where such disability_Is forty -x3.? per z-- cent or more, excepted. . . .I
"Severalof the varioustax collectorsof this state have calledupon this departmentfor adviceas to what is the definitionof the term disabledveteransof foreign wars., Does this term includesoldiersof the World War (a) those who went oversea,and (b) those who did not go oversea?
"The furtherquestionhas arisen as to who shall determinethe forty per cent disabilityof such veterans. Would this departmentbe authorieed to prescribethe ~methodby which the tax collector shoulddeterminethe disabilityof the veterantax- Bon. Gee. Ii.Sheppard,page 2 (O-4283)
payer? If not, then would the tax collectorbe auth- orized to-requirecertificatesfrom the Veterans Bureau as to the disabilityof these veterantax- payers?"
It is our opinion,in answer to your first question,that the term "disabledveteransof foreignwars" includesboth soldiers of the World War who went overseasand those who did not go over- seas if they were otherwisemembersof the amed forces of the United States. In other words, it is not requiredthat a soldiershall have gone overseasto constitutehim a disabledveteranof a foreiguwar. Such a limitationwould not exist in the absenceof au express re- strictionto such effect by the Legislature.
The questionof whethera veteran is disabledto the ex- tent of forty per cent is, of course,one of fact. The etatute does not provide for or requireany particularmethod of proof. Obviouslythe only satisfactory manner in which this fact caube proved Is by the experttestimonyof reputablephysicians. The establishmentof a veteran'sdisabilityfor compensationfroisthe Federal Government,is iu this way. A certificatefrom the Veterans Bureau would be based upon such proof.
It is our opinionthat your departmentis authorizedto prescribethe methodby which the tax collectorshould determine the disabilityof the taxpayerand requirethat the tax collector shouldaccept as proof of the requisitedisabilityeither the af- fidavitof a reputablephysicianor a certificatefrom the Veterans Bureau.
Yours very truly
ATTORNEYGENZRALOF TEXAS
By /s/ Zollie C. ~Steaklay Zollie C; Steakley Assistant
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APPROVEDJAB 12, 1942 APPROVED OPIWION /s/ Grover Sellers cok.fMmmz
FIRSI ASSISTANT BY ./s/BWP ATTORNEYGExaRAL CRAIRMAN