delivered the opinion of the Court.
On March 29, 1952, an election was held in Kent County for removal of the county seat from Clairemont to Jayton. The result of such election, as canvassed by the Commissioners* Court, was declared to be 610 for Jayton and 308 for Clairemont. If the result so declared is sustained, Jayton being more than five miles from the center of the county, failed to receive the necessary two-thirds majority of the vote polled to remove the county seat as required by Article 1595, Vernon’s Annotated Revised Civil Statutes. This suit was brought by twenty interested citizens of Kent County as a statutory election contest of such election. By agreement of the parties, the case was transferred to the District Court of Haskell County where the trial was held which resulted in a judgment for contestants declaring the result of the election to be in favor of the removal if the county seat to Jayton. The trial court, in its judgment, excluded 26 votes for Clairemont and 25 votes for Jayton cast by voters in election precincts other than those in which the voters lived.
It is shown that on January 31, 1952, on the last day for the payment of poll taxes, that the tax collector of Kent County closed his office at Clairemont late in the afternoon and went to Jayton where he remained for some time on that night and issued a number of poll tax receipts in Jayton. It is the contention of contestees that 57 voters who obtained their poll taxes at Jayton on that night were disqualified and that having voted in favor of Jayton, that such votes should have been excluded. There is no attack made upon the qualifications of these voters other than the fact that they obtained their poll tax receipts from the tax collector in Jayton, and that at that time the tax collector had closed his office in Clairemont, the county seat. There is no showing that any person was prevented from obtaining his poll tax receipt at Clairemont because of the fact that the collector had closed his office and gone to Jayton on that night. The trial court held that the 57 votes were valid and should be counted. On appeal the Court of Civil Appeals at Eastland wrote a tentative opinion (which accompanies their certificate as required by Rule 466, T.R.C.P.) affirming the action of the trial court. Upon pro *462 per motion the Court of Civil Appeals have certified to us three questions, to wit:
. One: Did we err in holding that votes cast in an election precinct other than the precinct in which the voters resided could not be counted?
Two : Did we err in holding that the contestees could not, in this election contest, attack the validity of the orders of the Commissioners’ Court establishing the election precincts?
Three: Did we err in holding that the votes cast by voters so obtaining their poll taxes at Jayton were not illegal?
The opinion of the Court of Civil Appeals has correctly disposed of this cause, and the Court has given logical, correct and good reasons supporting their judgment. We will be as brief consistent with the circumstances in giving our answer to the certified questions.
To the first question we answer “No.” Article 2.06 of the Election Code is very clear and provides: “All voters shall vote in the election precinct in which they reside.” This language needs no construction or explanation and by its very terms requires that a voter must cast his vote in the voting precinct where he resides. The decided cases have held this requirement must be obeyed if the vote is to be counted. McCormick v. Jester (1909), 53 Texas Civ. App., 306,
To the second question we answer “No.” The attack made in this election contest on the orders of the Commissioners’ Court of Kent County, Texas, establishing the election precincts, is a collateral attack. In the case of Davis v. State,
“It may be said that the language of the article (referring to the Statute requiring election precincts in cities to be co-extensive with the wards thereof) is not persuasive merely, but imposes upon the Court an imperative duty. * * * It does not follow that a failure to perform the duty makes its action void. * * * We think that when the commissioners’ courts have fixed the precincts, and the election has been held, it ought not to be set aside because they have failed to make each ward in a city an election precinct, unless it be shown that they have acted with a fraudulent purpose.”
In Warren v. Robinson, (1930), Texas Civ. App.,
“The legality of a political subdivision of a county cannot be assailed in an election contest or any other collateral proceeding. Such attacks are amply provided for in proper proceedings. Allegations as to the bounds of the district or any attack upon the formation of the district were properly stricken from the petition. Trimmier v. Carlton (Texas Civ. App.)
*464
Regarding the judgments of commissioners’ courts, this Court in Yoakum County v. Gaines County,
“Our courts have repeatedly held that the judgments of commissioners’ courts, in all matters over which they are given jurisdiction, are entitled to the same consideration as those of other courts provided for by the Constitution; and that such judgments are not subject to collateral attack, and are reviewable only upon appeal or in a direct action for that purpose, in the absence of a showing of gross abuse of discretion, or of fraud or collusion or lack of jurisdiction. Tarrant County v. Shannon,
To the third question we answer “No.” The case of Reynolds v. Cobb, (1946), Texas Civ. App.,
“* * * appellant’s contention being that the poll tax receipts issued by the deputies were void as a qualification for voting, because of the manner of appointment of the deputies and the fact that the taxes were paid and the receipts issued at places in the City of Dallas other than the Collector’s office or places previously designated for the collection of said taxes. To this we cannot agree; we do not think the poll tax receipt, as evidence of the right to vote, is valid, or invalid, dependent upon the particular place where it was issued; the holder of such a tax receipt, otherwise qualified, is privileged to vote without regard to the place where the tax was paid and the receipt issued. There is no provision of either Constitution or statute declaring that a tax receipt issued under such circumstances is in any sense invalid. All that the Constitution, sec. 2, Art. 6, Vernon’s Ann. St., requires, is that the voter shall have paid the tax before offering to vote, and hold a receipt showing that he paid the same before the first day of February next preceding the election.
“In the case of Warren v. Robinson, Texas Civ. App.,
Opinion delivered July 7, 1954.
Rehearing overruled October 6, 1954.
