OFFICE OPTHEAlTORNEYQENERALOFM(AS AUSTIN Acmorable &ore,6 H. Sheppard Gonptrollerct Eublia Zloaount# Austin, Texas Deer'sir 1 0 the aotive ot to the p6pellt of e poll tax in th disabled, exospted, It shall be paid et any flme between the tlr~t day si October:sad the t1ret day or February rollwilqg~ and the perion when he paya it, shall be entitled to his pcPZ1 tax reasipt, even If h&s other tax88 @me un- pale." Eonorc.blsCeorpc,I?.Yhsppsrd, page #I .:.rt!de7C46, il.2.. lOa&, .~rorido 88 follo~s~ wTbere stall be levied and aolleeted frozeevery ~BrsoIl between Ehn qerr of %l t2ne 00 yrers, ms:ee::t sithln this State on the first day of Jonuery of eieb yssr (Indisnr not tared, and yarscno lamme, blind, drai or &msb, or tbase who have lo8t OM hand o? foot, or are pemmnently dlaablee, e%septe&), an annusl poll tax or one dollar and fifty oente),one dollar for the benefit of the ire8 auhools, end fifty oentr for general rev6nu0 ~urpoefse.Said tar shell be oolleot- ea md sooounted for by the tax oolleoter luoh yesr and ap~roprioteeam herein ropufred. Ho oounty shall levy more than twenty-fIieoent8 poll tax for aounty gurposee. The poll tar due iron oitlzen8 0r ~0rgtd2ee sountle* shell be paid in the oouatr to wbleh the un- 0rgedt~e ooaaty is attaohad for &teieial pUSpOQb8.” The poll tex la 8 head tax levied and eolleoted for revenue purpoa4a. Liability.topay,the tex doe1 not depone, u&or tta term of the 8tatut(l,upon tha qwrtim wkether the partlauler person egainat wksl ~SfSr levied i8 e qualified VOt8S iB thi8 8t8tee The only exeaaptiam f’ran the payment of the tax are tbO8e speoiiieallyme3- ti0nee in Artiale 7046, to-wit, adi net trred, per- cone imane, blind, deaf or dumb, per8on8 rho have lo8t one hand ar ioot and p4rson8 whe ere per?mmentlydi8- obled 8i¶dthe &its4 l ro%ptlQn aonferredbl A~rtialer fM40-6844, inaluslve,It.3, 19BS, nhioh exemption will be'hsrekaitsr dieaussedr There ir 110eremptisn ocmfer- red by law upon tkoim cltltmne bt thJm stato who my be engeEad ln the eative rallitaryrenloe of the Vnlted 8tate8, eroeFt mob a6 snsybe oonferred by krtiOle8 5@4& 8844, inaluslvs. Mticlen zss14cxm44,iiD3h5iVe, raea a8 roii0w6: *Art, 8840. Ter ~mm,ptlon8 *.:I10rfhir0 6ne anlietad men or the aotivr dlitia of thl8 Stats, who coor@.ywith tkeir milltery duties f)8ijre8oribadby t&i4 oh0pter, shall b?_ehtJtlee to ex~mptioa _ __mm the --gaym::-ar.t . of by thot portica of Artfcla 5841 ahieh statea that auoh p4r8Qu8 u8hell not be eU8e5aed iOr aAy pal].%8x68 What- over, other than the poll tax of bnm dollar praaorlbad bl thr Conrtftutlon for tha support of the publk sohoota ror t&o oarren% year; . . . w when read in aounbotiou with thaa psstion reqfAir%ngthe wrtifleat4 by the oomuacnt~ offfasr to be furnfshsi?betasen January 1, 8114April of the oumnt year, to oortiiy a0 to nrilltary defies disaherpb Qurlng the *pnottding pwr.* Sinoo the induotlon of ssmbers of tbs aotircl rflitia of thir Ststs into the aotlro militatjrssnios 0r tho ValOod stat08 by orderor the PrasiBbnt ruraoras- taorftl oontorrbd b the Congrssr dfd got OOQU?until aor~ the yosr 1942;, lb Is nanifost that swh lo tlr b dlitary r*nloo undsr tho Valt4a 8tates Sr aot rbrlrl f upon the qumtion of the right ef luoh amber8 of Ohs aotirs militia of thfs Stats to M oxoqpt fko~ the pay- ment of poll tams twisd as sf Januaor 1, 194% lith m&rd to Ifablllty for the pm nb Of poll taxes levisA as of Senua~ 1 lDU, it is e r@bar that a punon nha at tho tlm ef &I iaduotfon bate the lotivo 8llltery semiao of tho Valtod States uadmr Oh0 tJoloatl*oSenior hot *as not aIsoffioer sf onlirta4 man in the maoti*b dlitie of thlr &atom rannat argo his somloo Ia tba ux?aodrorobb oc the United Btatss e8 tha baSlm ior an ~XWS@XI from the papsnt Of a PsU t8x umlar the proristoa8 of brtlolos 6MM644. Btatutes aon&mrl.ng exmapblon from tax&$&on, bol?iagla drmogatlon of omamcm Tights, are strictly oOmtruo4. She srssption in the wtialos rofomd to is only to *offleorsan4 wlfwted aon of the eotiY4 ailitis of ths Stak" - OffiosFs an4 onlistod men of tha aoraantob4 aad uniformsd sillltary forom of this 3tats.O The orgsalnotiaad tllllfO~rlee4 mllltary foraaa OS Oh0 United IStrtrs,atWmrfss6 W the solestlre !Senio* rot of Gonuroa6, aro not *orwi- Isad and uuiformd militury Sorcaa of this Stati** I Tou'wlll, of oourub, naall tha hOl6inQ amOunasd by ths Supreme Court of Texes in Ohe CarpPter Oaao that aa offioor in the Texas Batlone buard (the aetivo tilftia), rrteins his ststu6 as auoh, so far aa Tou8 f8 40nObrnd( 206 -0 folly .olrsus of porema &JUX not be sllow4dte *(bw ln tJil* 5tat8, towlt8 207 UF?Ollor 2he ~silted :StGtoo, oar to rotfrud or- fioers of the tinitrd Etstaa Amy, #avy, and Itrino Getpa, and rotlrad mxmnt ofricore and rotlrcld mUleted WE of the t?nitodMates Any, Xoaryand ,; (.. UarlsoCarper' uttu0r tk0 d041SIon 0r th0 .SUP~W cowo in the &rpootar4asa, o?fiiooroand antIstod nioao? the Terse Entional uwr d r eto lnChoir ltotus es o uo h, “a 0frr 00Tex a n tr ooaoerrheO~a oftor tholr~inuuotien intrrt&i uotlvo sallltary bani& ot thr Ua- Itod Stat08 sad during the ~Orlod of ttair 4orvIaO tharoin. Thuo, Wiugh It co¬ bo disputed Bat tbaao ~attoaal Cuord ~?rloors sttbanllateb.racnax-4*aoldleri o``lo``d ln tho 8orrSoo of the ': rpnY of the Cc?tod %&t&B * wbila ia the 4otiio silll~tory ,.'. or ruvlao .k, thi,United iit~tos Toxas~olaosIfI4a them, so far OS the right ! tc vote and hold oil&a In this;&e-to 14 ooaoorn~dp l~oFbbg $0 the ~statuo rhiah tkaf osoupioa et the oh of ind\*)tlen, z-other .,; tkon~oacerdlag to the aeqrlrsd by ia6uatIoa lata th0 48~ j'. tloo of 6hS United It fellowa that if tba 4*0is10n of ,,. tkm SupFoQm court shou~4 a4* o?ftoors ad orlItt#d wnr oft tka ostlto m1lLPtia(l?*tlanrlUtmrd) of tks Statm, induatsd laOa ; the motlvo mllftory sorvIo~ of the WitsA Strtem ry rots In r~’ .( I, Texas htrI.rg the per104 af sttahwxvlam. ,; ;~‘. Porofmr in the ortire mllltary rerr100 of tks ,'" Ualtad t%tato# under the 8olootIve sbrrlco hot ax-0oloorlf msoldlors slrrplopatl la the 4onIao of the Amy of tbo Unikd i 3trtas.~ Ihe oporotlol! O? thS 8OlOOtlvO 88``108 AOt &OOS ttOt ,. aoafor upon them tha 8taSur of the mmnsptmtl I',' olasoes moatlooQ ': , in the prmvlso to hrtials 6, Swtlon 1, above quetad. Aad tho doatrium of the Oorpeator dsolslon b7 the Stt1pro~Qourt of Tosros, that a paraott oooupyIn~ the stotu8 of a moatbar of on0 of 6hs ~a- wbod 4leos4~ montlomil retains tkst status UQIJSlnduation iato the motive m5llltaryamioo of tha tTrPit@il dtM108 tta4OXOrder Of ~tb0Prasldont parmuent ta authority oon?eFra4~?y Dan~ss, ooa- no$ opply~ ?or suob pmroonsaould not retain In the aotZrs sLU- tory ear& of the United Gtatos 8 8tetu8 *hIoh was ~4~-8~i4ton6 at the the of Induotioa Into that oo~vi6e. As our Uonstitution lo oonotrtted by the Buyrem Uourt or Texzst In the Carpsntar mrae, the people of TSxss ha+0 OOnfcrtM the ri@t t0 YQta in tbhu btet0 UpOn pUrSOtt8indUOtad ,lato ths m3tive .dlitsry uorvioo of the Unit& Strto from thm ,: .%tea &tfonol Cum& (the rctiva reIlIt?a), Tho pi&b6 &a rot0 In thla stat0 3s uonieid,hoover, to *ho psrooa is the active al~ltorysonlocr of the un1to,Bstrto* rw v** not at tam tigl 208 APPROVEDFEE 18, 1941 $&U&&t?.- ATTORNEy GENERAL OF TEXAS