Untitled Texas Attorney General Opinion ( 1943 )

445
GFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
mn. John H. 3hook
Crlnxlnal ;Jistrict Attorney
a@sr oounty
SW Antonio,Texas
Dear Sir:
You requestth 18 departmntupon
the question presentedby d the aeoompa~lng
ye;““” the tax eelleo ntl, both oopled
f B ooi?iaunfoatl.on
o$leotor of Baxar
ah ta aatr aa
8 made eppXiaationtop the
ot In Texan from Oatober1,
Upon his return after
iion to tha Tu Ae#~60x-
(3unable to olto cay authorltyupon t&b
preposition,butnfer you to the provisionaof Artiole
2959, a8 followet
"*A poll tax shall be aollectodfrom ffery person
betweenth6 agoa of twanty4ne sad eixty peara w&o I%¶-
sided in this State on tha first day of January preoedin&
its levy, Indiansnot taxed,personainsSane, blind,deaf
or dumb, tinichosewho have loat a hand or foot, or per
manentlydisabled,exaepted. It ahall be paid at any
446
sm. John N. f3hooXpeg4 2
tisu botweon tha flrat Uiiy OS 08tbbor and the first day
of BobrUaryfollowif& and the peruen whoa ho p4yr it,
4lmll ba antltledto bi8 pdll tax rooaipt, *ton lf hi4
otbsr tax46 iwe unpaib.*
*It lo to bo aot4d t&it the grOVl8lOa8of Chls
statute oorrt*iathrPudrrtosyword. v8hall*, with refer-
uma 60 tho thus oi p4ymat of 8 poll tax.
-8 SLM 44ll at64atl.4n to tM prorl8ioM Of
Artlolo 29963, 6ho lart pmph 4f rhi4h Artiolo L8
.a8 rolaasr
'"'i%l%4x r444lpb4L48W ?4z w yur rltrr
Jumlrp 31 shsu b4d4ap4d4n%h4hor thon0ft
%aboc a06 4&wt14d to #64," sad t&4 Mm%* bf th4
holdar8 of ruoh poll trz ZW``P$O 4W.l not bo iaeLud4d
in tha tiet Of r#mll?l4~ vOlnr8r'
~i34otlon f or mlL414 2955 r4roTrod to l.u th4 Tax
06llw$or*8 lettw I have am4wtWM, moans 0 r4f4r4a44
b a *orp&ls6los oi th4 Tons 6botion Law 44apil4d by
Tam08 R. i%yd, J4numy %O, k9.94r,oud purportftq to ooakla
doobaioar and Atdarnoy Ouwral’~ O&baO.
"It ay bo tho~01Caro 6hmt your do#rHmnt has pro-
vlo usly r u2.dthat l & w& l68% must uat bo paid late than
January$1, of rrh ~442.'
-2k4dag tb4 maah or yunh w4 b&a r4quoss b 184~4
8 BOQ-VQ tw $011 60%. I( h4?4 bson saoblo 60 find MJ
prori8iran $14 tih4 la tar lrmlae la iU uondotily.m&l tax
with th4 po48lblo oXOOptiiio* 0f 344tionIFArtlaloZ93!ia
whloh 8tatoo ~411 kr nu&4tbo plpd not later Ihan 3anuary 31,
and if the totor ~0y8 ~411 t8x lator tkun JUUWY 31, 4
voting poll t4x roodpt oanuot b4 h~uod h&m but hu,1,
entitledto sa ordinaw a444tpt. In &v cpplafonthis Article
r&err to poll taut psld with .UI Valorem h.148 upon whioh
a P.G.D. Is iauuod, tbi8 ?.it.D+ 44uld t&n bs 4xohUWed for
a non-ratI* pbll aft4s farnuary 31.
447
non. John R. Shook, gag4 3
"ff pOu find that Wa-lO't~,ipg
POu tUX aPryb8 14SUSd
under any other ciirouiwtanossth e nla outlinedaboro,
would thlo r~elpt be larued on regular poll tax reoript
atampod 'not eatltlodto VOfo*, or b0m.e oChsr form of
r444Ipt?*
k78 bollseva
thr C@OStiiWI will bo tirpllflod Ii ~4
8oluldor first the paymat of th4 przrltax as a aeeomary
pr~kl@SltO iOr VOtiII& 48 d14tiag’LiSh44 fl’4la ita 14v, 484444.
melit,aildOOll84tlO4 48 pUr41J 4 X’OW4U4 m-4.
We hnvo re~oatodly held, SU~pO?%sd by aburdut% Jutll-
4$4l UUthorit~ ‘thatthe &m$'m~t Of a @3 Sot t8x by th48.
ot&orwlr8 8p8ohallP 4r4mPt br rtrtutr bdwoon Ootobor 1
l4 PobPU8ry 1, or not lRt&r tb8a haaarf 31, i8 a a444444ry
pmoqufdto Lo the ri&bt $0 rot4 ia th elloetiono io r the
884 04 4 a rg
-r *With thIr out or th4 way *4 shall gs4444u
t0 SMUU -Ur qU48tiOn Uith 8pSOifi0 F4eX4UO4 $0 tb8 8UtT
of th4 t&x 44ll4otor M M4OlV4 a06 lwelpt tar d*lkqumlt
ll ta%48 v&u kabued by 8 puson botwoonJuuuy 31 and
c teb8r1, uhioh Is ta of’foet th4 qowtloaproaontmd by you.
Tl.44 poll ~MX IIBa h-d tu lovlsd and lurllootsdfor
MI-U4 pUXm448. ??4d#r4 dow the ltatiuto pr.&hUto Liability
tar t&4 iax the queet&m uhsthor th, wsmoa 4@3lSt whoa
it 18 lev;Lod
F l a qtualifi46 VOM in.tti 8t4t4.
hTt1414 7646, R. 0. a., pxovld88 in part 88 ioLlOn41
“7&8PO Ohdl @ bo 14Vhd
04~b8t4d ft4S 4V4ty
PInsp b4mM WnS the R@Oe
&Xi4 SiXtr Of TOWS,
r4aiuant within
tale imat OB the fimt 4af or Jammry
of eaah yedc (Indians aot taX4&, arid p4r44&8 inuao, blind,
duf or Unmb, or Olto44 who Jmv4 lost 4114 brad or Soot, or
M pwmnently disablsd, ox44ptod) 4n uumal poll tax
of 0234 dollar and fifty Wnta,me $)11&rfortha banofit
of the rns 6shcio~8,and ?Ifty osatrr f6r graoml xweaue
PW~4448~9 . . .-
It ie OWuVs& t&t thl8 Stst\ato b7 i4lW4 Of it8 011)
aum6 14Vi48 a poll tax upon 4VOrfr pusoa botroea the 4&44 of
tW4di~-On4 0SH.tSiXtg Y@W’I, F48ldOnt rit$lBthis 3bat* On th4
bt day of Jaauuy of 444h you, M annual poll tux of $1.50,
OXU#@Z OutaiR p4X’4OZlS Sp4OiftM~y eslrPp8
thrretzoanot
I2W6844Fy to not4 fureharhero.
448
non. John 6. Shook, Poe 4
Artiole7254, R. 2. r:.,in the follawlq language;
-The tax uoUeotor shall bs the reooiverand 001~
lc~otor upon tha tax list in his
of al.1tax%a ats8o~aed
ooulty,whstb%raes%mml for the St&t% or county,sohool,
poor hous or other purpoaer;and be abell prooe%dto
oollootthe 8a.m aaoordinw,te law, and ~180% the MM%
when axbllootedto the prvp%rfund, and pay tba aam% over
to the proporauhhoriti%s,as hereinafterprovided."
iffipo%es
upon the tax O%lleetortbe duty to eol.l%ot
poll taxes,
ior a poll tar im a6mm%d for the %tata. rohool or other
JprDossa,"
Artlola 7255, R. C. S., pratltlesl
eb~ll bogin tb% aollwtian
"Emoh 'L&xColloofsoor st
taxes unnuuLlp on the tirst dry of Ootohar, @T 80 DOOR
Wurriter lo he my bo able to obtdn t& propor
llSB,SSUKAllt
rella,?Joolca,or data upon uhlah to prooewl
with the buslnnse81. . .*
Artiole7336, if.C. S., prmid%os
. , ahall bmooa%delinqu%&i
it not *(b' p
?f=@f?
paid ' TJ first
or t0 l ~0% of the year next
tt~it~eeding th YW tar ~bi the roturn of the amosa-
f5entrolla oi tbe oountyar% ~do to the Coaptr%llor
or Publie A0orwnts. , . l*
'70thus me rr0a t&o *Bar. statu$orypzQvlsIonII
#Aat a poll tazmay be paid anyt%mo M$ween Ootober I.md
February1, and ii not paid prior $o Iabrwry 1 boaomoa
d+linqu%nt.
mi0i0 7272, R. cb a., amid%@:
"All.real and perrsoaalpreparty h%ld or own& by
=w person in this State #ball be liable for all State
and CountyTaxes due by the awfaertbere%f,lnoludiag
tax on real esteto,per8ozmlprop%rtyand &oll tart
aridthe Tax CoLlsotorshall levy on any personal or
real i>rrop%rtiy
to bs found in his oouaty to satisfy
all delinq&nt texea,ang law to th% aontrary.notwltb-
standini;;. . .-
449
em. John 8. Shook, page 5
Artiale 7260 proride in part:
"A% the end of eaoh month the Tax Collootorahell,
on f~ma to be furnirhedby the Oolaptroller, aake an
1tamlmte4report uclderoath 00 the CIomptroller,rhowing
eaoh and every item OS ad valoren,
taxes aollactedby him durlw nald
by a summarlsadeatmat almwinglfull dispoaitlanot
all State taxes oallaotad,prorldadthat 8sld itsmlzed
reportsfar tb aanths of Daombor and January of aaoh
yem may not be nude far twnty-flre (25). day8 after
the and of auoh aontha if we oannot be aarnplatad by
th and of auob rampeotive mzmtbn.”
At the risk a? being tadleur, we bare potitN out
the88 Wtinurt pnoTi~lOM Oi t4(18btUtO aWRU&Uy tbcPU6h
$h@ be ior the purpom ai @havingth@t it wa8 aat tbs Intent
of the iAgisl.ture ta rem&or atitfo the oollaotian oi poll
tuu rr uu period er tlmn fnrr F~bruUy 1. when they b8Oona
dalinquat, to batebar 1 wheu eolleetian be&e a# would
ba the ease if we adqpt &he theory that the Tax balleotar
ia not autharirzo4 to mooivo and rredpt far poll &am8 pda
*oar Februilry 1 to 06tOb8F 1. ‘PO do this would k tb FMdU
for tlieniaotpsrt manik3gloaa and ``8rr~0tiv8 the w828fia8
to pall kres in tha taregoing artiolos, sup=.
We oaaoluda, thareiore,
that tQe Tax Colldator is
not only authariaed, bat It ie hi8 duty, to oolleat a
bbat
poll tax from every psr8an betuoen the a@8 Of tnntr-one
and alxty yeara, not atharwlae8pealiioal~ exeapt uadar tha
statute,residents OS hie oounty a the 1st day of Janus
preoad~ the due data of Ootober 1, whether paid be-8
?ebmmry 1, the date they be&me dolbquant, OF thermUter,
8nd when paid to irrua a ~aaipt therefar.
The form of poll tar m-oalpt to be iemmd by the
Tax Collsabor le nossproearlbed by Artiola2966, R. C, 3,.
and there are Only two madiiioatiaru Ot this fom, One $8
Oontalnedin thla artlola, to tha 8rr80t that It tr?4 innmns-
tian diaolaaed in the reaalpt pms0rih.d ahaw6 tbOt the BartJ
reoslvinK the ema is an alien, he &tall reoeive a reuolpt
fxw a beak ef oortltleates propared Sor alien tarPw8ra.
450
Shook,
RW. John li'. pat-8 6
The rwson for thl8 18 obvious, Sor an alien la not pua;Liri0a
$0 vote in the oleotlonsof thle Stnte, henoe thie prvoautionary
in the atritute for gre~rrving tile purity of t&a
The other ohange refel~edto above 1s the lost para-
gm$5 *or nr’t~oie Fj’b3, raadlng a6 followa:
*All tax rvoolpt8 188ued for mny year after Jutmry 3&t
shall be stampedon the faoe thoroofr *lIoldernot 0ntltloU
to vote,? an8 tke name of the hslaar8 of 8uoh poll tax
roe8Ipt8ahall not be il:0iua8ala the ILlat0r quallft~d
voter8.'
Thla-1s the one in w5loh yod will be core dire&sly
interested,
a8 it bara upon your queM&n, and our inveMiga-
tian or the le&elatlve hlrtoryoi thim p~8vi8f@n,whi6h wa8
adaM aa an awn-t to AxMole ii963 lud8 a8 to balieve
that it 18 not roaoeptlblo ai the lieit oowtrootiw gilen
to it by your ,%'a~ Oollwtor. It should be applied a8 tha
Zqua&e of the 8tatute expnrae# it, to * tW l-OOstDt8
lssu84 fQP year after January 31,- -a Ytw en thtu is8uwl
the Tax Co188L
wtar shall 8teyr on the hoe thereef "Re1d.r
not entitled to vote.” (All emphasesours)
Thvrerorv,if the delinquent poll tax gayer, vu a
rrrident or war county DILJamtary 1, 1913, and he now eiierr
to pay hlrs pell tax, the Tax Oellertor rheuld salvo it a~&
lerw to hla a poll tag neelpt to2 1943 in the waal tom,
mnd8taap upen it Wol(Ler not edit104 to vote.”
Very truly your8