Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN i a- c. MANN 1IIQ*nNun)rL . : for 4n op r qua.lfica~ of M81d4a08 la th8 state tb ?4x4?aptioa Certlflaoter amide&as af Ga1vsreon en were met ‘chn :~%z941. ~fmknoth4r Stat44 now live wt.thtfreia 4WXlWjUS8830&t Ofd4V4b&iIkt IUld irr'd+kllSa pFOjWt8, curd Othalr8, hi8 COtmty,~ there 8~4 a gPbat, atibep the. Sate of Teuri'wixo r4aah4d Jan- lat, lf#l, who would ffbd firrmvo~tlngii th4y am not entltlsdto ex4mptlon~Osrtifioat48,iq q 4lwtion hela.daringthe p4r 1942 srtdinto the,ecrrl~popWan '~. of 1943; th4r4ior4.tI?amatter vu1 hqive‘tobe aetea- mLpbd '38to uh4ther th684 p4OPl4,WhCWillharv4F4Si- deat quaLLflcatioaaB4for4 any eleotian,are 4ntltled to aa gr4mptlcaCartlflaatrr " %onoz%bl%fZb%.r~%a B. l'h%4~d, Pi84 2 It i8 OUF bXfmtiO?l th%t the ``~tiOZl Of mte8tCCl County 18 81,173,sod the poptthticn Of the Oity of QtiY%8t%Xi gas 60,862, aocording,totha F%d%ti c%llSOa Of 1940. "A pCrl.3 trU Su b% aOll%et%dima %wwy pa~8on betmMntheage8 of twaty-cneBpd8lx);Jyems who l'48~inthk%fht%t% OBth% ft?8tdsJOfJslmcrryp~- ceding it8 levy, Iadlaw not t%xeQ,p%r%ckn% lIl%W%, b&S%, dJ3SfOS@!Bbt ZW tbo8%~h%hn~%108t8hsnd 03 root, 0~PO dluabd, exoept%d.Tt f&all nsaubkntlly be p%ld at any tlm% b%tw%w tb% flmvt d%y or Ootob%r~ and the flrrrtday af Pebrnery folloyUg~ aad the pep- eon wbesahe pap ft, fshsll bo eatltledto his poll tax r4ceipt,evea if bfr other t%X48 %r% u&p%ld." ) ~ergpsrbanwhr,isplorethur8ixtpy`` aid or who 18 blind ox d%%f or dumb, or is p%m%mntly disabled,or h%a lost On% h%nd or foot* Oh%ll b% %ny t%tl%d to vat% wlthoutbs%ag r%qulx%ato pay a poll t8X, if h4 ha8 obtatsed bi8 O%FtifhtShteOf %X%SQtitXl frc%tth4 oot.mtytax col3eotoP'wh%a th8 Iram%ia liw&r%d by th% pr4``8mul Of this tit&e." In thb caee if Pswkelr VII., Rudy (&Dir. ADD.).170 9. bf.1042, it i8 8ddt %l% WOrd8 'DC&k tax' amaa a tax upoa a'pamoa- a C%~it%tiOnt%X-%YA&iPthi8Stat% SOOht%X .fS levi%d by l.%wupon %3.lJn%zopimWm% betw%%n 21 and 60 yeacs of age with certainexaeptionsnat n404%8%ry to bahsm statedi44%' In otu opinion30. O-2208 #a%8 d%prtmeat bald1 "A parson i¬ linbfe far the payplantof the PO11 tRX Ud%S8 h% aheu h%VS l'%illi&d %3Xt&28 4tat4 Ol!A ths first day of JatnIarypr%%%d2lqfto lsrgkrg;it fO114lI8that a D4rSOIlwho ltloV48 t0 24X%8 fSX% %ZIOthsF stats Is Harah of th% yser 3939 ie pQt Ii%b~e for th%' p8ym8ntofapoll tax $0 qurlvyhipto vca% In th% year 1940. mPZW8t Vdr wOOdls8, 208 & w.'963 (ot. '2%~.App., mit diECdSS%d).” I jonorableChasrler 11.Ilaea&$d,~ Psge 3 m, fo11or8, th%rsfor%,that und%r th8 fact eubnritt%d g qu.-u.t. thoss pemton8vho ,dldnot reside in Qalvsstoncoun- on Sang l,@U, wauld not b4 liable Sor.noraub- j4& to $y a poll tax uadsr th% law8 Of the St&+4 Of %%Xa8 for that y0ar. I~'.* + + pl'OVid4dthat 'sayWt4r wfia.i8eubbgest to p&j a poll tz3Xunder tih4law8 of thin M.&4 or OrdiaallC48 Of eLIyCity ?P tOWXiOf t-8 e't4t4,Eihsll havq paid said tex ?4@m offer%% tb vote at any eleationIs this state 8M%Jlds 4 reoelpt eh6wing '. that said poll.tsxwas.pei8before the let day,oS PebruarJEext preeed*~ suah electi%az) and; If said VOtSP ~123 0XeSlQtf&l!ApZb* S'pou .t= aad T4eide8 in a city of 10,000 inhabitantsor more, he OF she muat~procum a certificate,ehowinghisNor her'exemg- r’- > tion ea. r4qulredby,this title.;** f (Dndewaoring ! cura) Article 2968, of thtvRevIseit Civil Stetutkaof GO, providea: NEwry person who itsexemptedby law fms the payznentoi'thepoll tctx,~Eher reapepta %a~4 bbaone entitledto ‘an& exemptionoIa$aln from the tax collectorof th8 coun~'of his or he``m&!lena4, a certlficat~ ahowlaghis-OF.her exmtiok from +&e paymsnt of a poll tax." (Uizdereooring oura) 'St& ex t pama. S& &$ath atatb’hiensntb, age; i-444, noun a.%@.qW&m, length of "$ y of reraidsnae; tlms h% hss resided,3n eaid county;snd the length OS time ~Lnthe city, and the aumbw of th% ward 02 voting precinctin wI&oh &9 mafib8, and f&au al80 state his street oddreasby am114 and amber, if nutnbsred, axidthe @'CfUnd8 -on Which from payiS%nt Of h4 claim8'exemption a PO33 tax." EonorabZeCharlesII.Theobald, pago 4 Art1010 2968`` of tha Re&ed Civil statutesof Texas, pi-ovidh r Qvemy person not Jn&t. to.the ciisquau.fioa-~ tio&J pat out in AlW~lO 2954 of the Revisedcivil StatutesOS 1925 who..does not rqrlde in a city OS 10,000 lnhabitantaor more, ana uriola exempt mcm The~3mentofauolX taxbrreat3onof the iaetthat he.or she has not-yetx%mh&~the age of 21 year#& the let day Of JanuaTgpreaedidgfta levy, or who~is exempt Sivm the payabat OS a poll tax beoause hr 0~. she~warn0t.e residhntof the stat* on the 1st day of .~ January precedingits levy;btatwho &all. have since become eligibleEo~voteby resscm of length ai’~reaidenoe or age, ahall, on op batore the 3lqt day of danu8ry of the yeax in whhh h6.or she offem to vote, obtak, fro@ the Asseeeorand Colleotorof Taxes for the countyOS i Us or her reaLdenee a certlflcat.8of exesptia firm ( and no such personwho ltae the paymentof a pOl3 .tax,~ mm3 or ~rerclsed to obtaaiaaaoh certiflcsteOf exemp- ;p qmgrralthepa~ntofspoll~ smll+eallowed to vote. I "Suoh exemptjxmon abaU on oath etate ais name’:, age, raoe, oormtf of rmldence, oacupation,length of'. ’ t-8 he ha8 msidedinthe Stata Of If~X8~,~th~l~th oftlmeheha~ res3.dedlninldoounty, the lengthof t&e ln the aity, and the ntnnbe~of the wsrd or votIzqg ~preoinctin which ha r08ldew,and shall ala0 state hL61 .streetaddmaa by name and numbel), if numbered,aad his or her rural address iz not 8 res+dent~ of'a city or villJ3gs.He shtal also state the griermds upon whloh he ola3.m sxemptioxi Sram the payment of B poll tax, and pertainingtomforeign-born sxch I.nSor?PatI.aP oitixti oa is's& out in the certificatehemI+after preaml.bed.' (TJnderseoringours) .. ,. In the case of Clapk VII,Stubb'(Ct..Civ:Apgl)~13T 3. w. (26) 663, the court,heldt wAppelleechalUmged-the votes of *-+ l bearwe each of them became 21 years of a&m per January, 1938, and p:riorto ~ovembex8, 1938, ~(thedate of the election) and under the governIs statute,therefore, they were not entitledt0 vote Vith0Ut q eXe-85@10~ c.ertftlcate. Artic3.e2$G%a;+V&r~on~aAnni Oiv. Stat.* Ads of 1935, 44th big. p. 686, dh. 292, Seoi 1,~ pm-.. vfdes that each of the voto&stiqueatLonuaa requiretd to obtain an exemptionoartif%ate before he OF'.she HonorableObm~es..H.!Fheobald, page 5 - would bo entztlodtm vote. Roither of thm obtained such..aaertificate. The atatutoIs mmadatoryand these votem were not qualifiedto vote tit.$heelec- tion,snd the trial oomt correotl~excludedall or : such votes.a Ih tab case of Ro@mi 61, Smith et al, lli38. W. (26) ~’ 678, the Boawmaat. Co?irtof Civil Appeal8held that, In an oleo- tion coateat,the reSusal(u1the part of tie dfistrfat cowt hea+ ing sauteto otamt~ a vote by a party who beoame 21 yearn of age beforean olo&&on held og April 3, 1937, and subsequentto Jyluar~1. 1937, ~88 not error,, wham ,maohvoteo failed to ob- taln from the.tax aasesaop,+ndoolleator a scrrti.fioatC’or eiemp- .. tion and that such psrsonwa8!not a qtxal%Sfed voter..As allthor- : ity for thla holdins,the oeurt cited Artfole 296&r,Vernoa8~ zt;tsd .$lF” Stfutes, ~f~Ct+ ~1935,44th I.eg.,p.~686, e. 292, . . . ...~. It till be noted tbat with the exceptionoS~the prorf- ,sionid A&ale 296&s, aupra, that there 5.eno.spoolfiastatutory sxemptionwith ref&mncs to personsmoving Into thin.state eubao+ JBDIUL~ lat of tha 'par for whioh the polX,tax Iti quent tom, 'loviqd. It will Abenoted that w provlslom of A&lclo -68, euppa. am applicable,to “Everyperson who.Is~exemptedby lav from $3~ pay- ment of tha:poll tax. Doea this statuteinaludo;by I.n@Zoatlom, .person#moviag into the State of Texas.subsequentto January1st of the yeax .Sorwhich the poll tax 18 levied? ( :. In cooley on l’axatian, 4th Ed. Vol. 2, sec.. ,651i,~ it is 2dll: ,. "." I"!kbxex0lnptlonAxe of two klads. 'Ehs'sirat ldaa is an exprtiss exemption0s aertulnprepertrfrcm all, .’ of ceri~@ taxes, eitbeel entirelyor In.part.*‘:** The sooomdkind ia an exemptionbp omissionvb%oh map be .oithoraccidentalor intentional,as vhme the tax le laid on certainnamed propertywithoutmentImIng other property. Every ststutefor the levy of’taxee is 5~3a s0u.s~) a statutemking exemptions;that i* to say, it leavesmany thingstmtaxsd whLch it would be entlrolycompetentto tax if the legislaturehad deem- od It wliseor go32tio.” In th4 aam4 Of ~h4lopW *il.City of Austin (CUP. Gt. App. 5th cir.) 85 Pes38nl359, it ia so.ldt a%xl?ultptlQn’ meoneiros fromliabIlIty,from duty, rrcu 4*rvh4. Xtia 8gnoo,8 fsvorand lm- munltyj taken out rrcm lxldarth4 g4n4r41rul4 not to b4 llk4 oth4m who 4z4 not oxomptj r404ive4&s not ! mak48r4turn~’ * I xt 18 our Qp3nion,th4nroP4, thnt th4 x.&.sla~ Y&- I/ taded to lnalwl4, wfthin tha pmaw of AFti0l.e 2968, gupra, thO84 p4Psoa4who didnotrori& in th4 stat4 0iPezsa onJsn- I lJbrylsto?th4yeaProrvh%oht.h~pQll taxirl4lrlijdandvhO ! reddS kr a Sity Or t&l thOUapnb lnhabitants~Or mope and who are in other ruapoet6purrlititi votmra a* oontempl4t4din Article 2955 0r VOFXIC``~S ci0fl stetot9~4 OX w-8. ! Tollare, th42e0rs advirod,ia 4nmmP to yaur qoeation~ ! tat th08+3p0m``h0hsv41110~4dint4 th4 stat4Or~42548snd your oounty after January lt 1941, under th4 ruling in the ~884 of Ulmk VI).8tubba.supraeand Roger8 VII.spit& et al, eupre, and who do not reside inn city or 10,000 fphabitants~ Qrnore, and who hare eince bmmtu3 eligiblete vote by m88on 0r.x43gpih of r4si&m44 8a oontempla~ed ti Arttile,2955,supa, are entitled I to bo ismued 04Ft1fuat48'0r 4xemptlanvlthln the p,rovlsioIm or, and es aonteatplatod in, Article 2968% of the R4vls4dCivil Stat- utes or T-S. YOUS~S fbth8r~dvmd ehstiti~ th4 apiai~0rthi~ departssentthat under the ruling in the 0444 of Clark vs. stubba, t supra,and Roger4 VI).smith, et al, snpn, that those emionswho have moved late the State of !femr aface Janu4ry 1, 19i1, sab are j In other nspcrotcl qualWl4d voters ai3 *ontomplatodin Art1014 1 2955, tmpn, 81~3who neide 33161t3fty0r 10,800 bhabitanta or more, are, under th4 provt8iaxu 0r ktio14 2968, 4ntasd to re- ceiv4 corttiiicrtes 0r exsraptidn~FOIUth4 p4yment or poll tax a8 , i therelw4os#xmploted sad provided. !t We trust that la th;his mannor ve have fully 4nswew4d YwaP ,..lnqtlby. ! I i 1~