Case Information
GFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
mn. John H. 3hook ;Jistrict Attorney
Crlnxlnal a@sr oounty
SW Antonio, Texas
Dear Sir:
You request th 18 departmntupon the question presented by d the aeoompa~lng the tax eelleo both oopled ye;““” ntl,
f B ooi?iaunfoatl.on o$leotor of Baxar ah ta aatr aa 8 made eppXiaation top ot In Texan from Oatober 1, Upon his return after iion to tha Tu Ae#~60x- (3 unable to olto cay authorlty upon t&b
preposition,but nfer you to the provisiona of Artiole 2959, a8 followet
"*A poll tax shall be aollectod from ffery person between th6 agoa of twanty4ne sad eixty peara w&o I%¶- sided in this State on tha first day of January preoedin& its levy, Indians not taxed, persona insSane, blind, deaf or dumb, tini chose who have loat a hand or foot, or per manently disabled, exaepted. It ahall be paid at any
sm. John N. f3hooX peg4 2 botweon flrat Uiiy OS 08tbbor and the first day
tisu of BobrUary followif& and the peruen whoa ho p4yr it, 4lmll ba antltled to bi 8 pdll tax rooaipt, *ton lf hi4 otbsr tax46 iwe unpaib.*
*It lo to bo aot4d t&it grOVl8lOa8 of Chls statute oorrt*ia thr Pudrrtosy word. v8hall*, with refer- uma 60 tho thus oi p4ymat of 8 poll tax.
-8 SLM 44ll at64atl.4n to tM prorl8ioM Of 6ho lart pmph 4f rhi4h Artiolo L8 Artlolo .a8 rolaasr '"'i%l %4x r444lpb4 L48W ?4z w yur rltrr Jumlrp 31 shsu b4d4ap4d4n%h4hor thon0ft %aboc a06 4&wt14d to #64," sad t&4 Mm%* bf th4 holdar8 of ruoh poll trz ZW~~P$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 lettw I have am4wtWM, moans 0 r4f4r4a44
06llw$or*8 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- vlously ru2.d l &w&l 68% must uat bo paid late than January $1, of rrh ~442.'
-2k4dag tb4 maah or yunh w4 b&a r4quoss b 184~4 I( h4?4 bson saoblo 60 find MJ 8 BOQ-VQ tw $011 60%. prori8iran $14 tih4 la tar lrmlae l aiU uondotily. m&l oXOOptiiio* 0f 344tion IF Artlalo Z93!ia with th4 po48lblo whloh 8tatoo ~411 kr nu&4t bo plpd not later Ihan 3anuary 31, if the totor ~0y8 ~411 t8x lator tkun JUUWY 31, 4 voting poll t4x roodpt oanuot b4 h~uod h&m but hu, 1, entitled to sa ordinaw a444tpt. In &v cpplafon this Article to poll taut psld with r&err .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 aPry b8 14SUSd under any other ciirouiwtanoss th en l a outlined aboro, would thlo r~elpt be larued on regular poll tax reoript atampod 'not eatltlod to VOfo*, or b0m.e oChsr form of r444Ipt?*
k78 bollseva thr C@OStiiWI will bo tirpllflod Ii ~4 first the paymat of th4 przrl tax as a aeeomary 8oluldor pr~kl@SltO iOr VOtiII& 48 d14tiag’LiSh44 fl’4la ita 14v, 484444. melit, aild OOll84tlO4 48 pUr41J 4 X’OW4U4 m-4. We hnvo re~oatodly held, SU~pO?%sd by aburdut% Jutll- 4$4l UUthorit~ ‘that the &m$'m~t Of a @3 t8x by th48. Sot 4r4mPt br rtrtutr bdwoon Ootobor 1 ot&orwlr8 8p8ohallP l 4 PobPU8ry 1, or not lRt&r tb8a haaarf 31, i8 a a444444ry pmoqufdto Lo the ri&bt $0 io r the rot4 ia th e l loetiono 88404 4ag r-r* With thIr out th4 way *4 shall gs4444u t0 SMUU -Ur qU48tiOn Uith 8pSOifi0 F4eX4UO4 $0 tb8 8UtT t&x 44ll4otor M M4OlV4 a06 lwelpt tar d*lkqumlt of th4 v&u kabued by 8 puson botwoon Juuuy 31 and ll ta%48 teb8r 1, uhioh Is ta of’foet th4 qowtloaproaontmd you. c
Tl.44 poll ~MX IIB a h-d tu lovlsd and lurllootsd for dow the l tatiuto Liability MI-U4 pUXm448. ??4d#r4 pr.&hUto queet&m uhsthor th, wsmoa 4@3lSt whoa tar t&4 iax it 18 lev;Lod F l a qtualifi46 VOM in.tti 8t4t4.
hTt1414 7646, R. 0. a., pxovld88 in ioLlOn41 part @ 04~b8t4d ft4S “7&8PO Ohdl bo 14Vhd 4V4ty R@Oe PInsp b4mM Of WnS &Xi4 SiXtr TOWS, within tale imat OB 4af or Jammry r4aiuant the fimt of eaah yedc (Indians aot taX4&, arid p4r44&8 inuao, blind, Jmv4 lost 4114 brad or Soot, or duf or Unmb, or Olto44 who M pwmnently disablsd, ox44ptod) 4n uumal poll tax of 0234 dollar and fifty Wnta,me $)11&r fortha banofit of the rns 6shcio~8, and ?Ifty osatrr f6r graoml xweaue PW~4448~9 . . .- It ie OWuVs& thl8 Stst\ato b7 i4lW4 Of it8 011) t&t a poll tax upon 4VOrfr aum6 14Vi48 pusoa 4&44 botroea of 0SH.t SiXtg Y@W’I, F48ldOnt rit$lB this 3bat* On th4 tW4di~-On4 day of Jaauuy of 444h M annual poll tux of $1.50, you,
bt eslrPp8 thrretzoa not OXU#@Z OutaiR p4X’4OZlS Sp4OiftM~y I2W6844Fy not4 furehar hero.
non. John 6. Shook, Poe 4
Artiole 7254, R. 2. r:., in the follawlq language; -The tax uoUeotor shall bs the reooiver and 001~ lc~otor of al.1 tax%a ats8o~aed upon tax list in his ooulty, whstb%r aes%mml for the St&t% or county, sohool, poor hous or other purpoaer; and be abell prooe%d to oolloot the 8a.m aaoordinw, te law, and ~180% the MM% when axbllooted to the prvp%r fund, and pay tba aam% over the propor auhhoriti%s, as hereinafter provided." iffipo%es upon the tax O%lleetor tbe duty eol.l%ot poll taxes, ior a poll tar im a6mm%d for the %tata. rohool or other JprDossa,"
Artlola 7255, R. C. S., pratltlesl "Emoh 'L&x Colloofsoor eb~ll bogin tb% aollwtian st taxes unnuuLlp on the tirst dry of Ootohar, @T 80 DOOR Wurriter l o he my bo able to obtdn t& propor llSB,SSUKAllt rella, ?Joolca, or data upon uhlah to prooewl with the buslnnse81 . . .*
Artiole 7336, if. C. S., prmid%os . , ahall bmooa% delinqu%&i it not paid p or t0 l ~0% *(b' ?f=@f? ' TJ first of the year next tt~it~eeding th YW tar ~bi the roturn of the amosa- f5ent rolla oi tbe oounty ar% ~do Coaptr%llor or Publie A0orwnts. , . l *
'70 thus me rr0a t&o *Bar. statu$ory pzQvlsIonII a poll tazmay be paid anyt%mo M$ween Ootober I. md #Aat February 1, and ii not paid prior d+linqu%nt. 1 boaomoa $o Iabrwry R. cb a., amid%@:
mi0i0 "All. real and perrsoaal preparty h%ld own& by person in this State #ball be liable for all State =w County Taxes due by the awfaer tbere%f, lnoludiag and on real esteto, per8ozml prop%rty &oll tart arid CoLlsotor shall 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;; . . .-
em. John 8. Shook, page 5
Artiale 7260 proride in part:
"A% end of eaoh month Tax Collootor ahell, on f~ma to be furnirhed by the Oolaptroller, aake an 1tamlmte4 report uclder oath 00 the CIomptroller, rhowing eaoh and every item OS ad valoren, taxes aollacted by him durlw nald a summarlsad eatmat almwingl full dispoaitlan ot
all State taxes oallaotad, prorldad that 8sld itsmlzed reports far 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.” the risk a? being tadleur, we bare potitN out At the88 Wtinurt pnoTi~lOM Oi t4(1 8btUtO tbcPU6h aWRU&Uy
$h@ be ior the purpom ai @having th@t it wa8 aat tbs Intent of the iAgisl.ture ta rem&or atitfo the oollaotian oi poll rr uu period er tlmn fnrr F~bruUy 1. when they b8Oona tuu dalinquat, to batebar 1 wheu eolleetian be&e a# would ba the ease if we adqpt &he theory the Tax balleotar that ia not autharirzo4 and rredpt far poll &am8 pda to mooivo tb FMdU *oar Februilry 1 to 06tOb8F 1. ‘PO do this would k for tlie niaot psrt manik3gloaa and ~~8rr~0tiv8 the w828fia8 in tha taregoing to pall kres artiolos, sup=.
We oaaoluda, thareiore, tQe Tax Colldator is bat bbat It ie hi8 duty, to oolleat a not only authariaed, poll tax from every psr8an betuoen the a@8 Of tnntr-one and alxty yeara, not atharwlae 8pealiioal~ exeapt uadar tha statute, residents OS hie oounty a the 1st day of Janus the due data of Ootober 1, whether paid be-8 preoad~ ?ebmmry the date they be&me dolbquant, OF thermUter, 8nd when paid to irrua a ~aaipt therefar. be iemmd by The form of poll tar m-oalpt Collsabor le noss proearlbed by Artiola 2966, R. C, 3,. there are Only two madiiioatiaru Ot this fom, One $8
Oontalned in thla artlola, 8rr80t that It tr?4 innmns- tian diaolaaed in reaalpt pms0rih.d ahaw6 tbOt the BartJ a reuolpt reoslvinK the ema is an alien, he &tall reoeive fxw a beak ef oortltleates propared Sor alien tarPw8ra.
RW. John li'. Shook, pat-8 6
The rwson for thl8 18 obvious, Sor an alien la not pua;Liri0a $0 vote in the oleotlons of thle Stnte, henoe thie prvoautionary in the atritute for gre~rrving tile purity of t&a
The other ohange refel~ed to above 1s the lost para- gm$5 *or nr’t~oie Fj’b3, raadlng a6 followa: tax rvoolpt8 188ued for mny year after Jutmry *All 3&t
shall be stamped on the faoe thoroofr *lIolder not 0ntltloU vote,? an8 tke name of the hslaar8 of 8uoh poll roe8Ipt8 ahall not be il:0iua8a la the ILlat 0r 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- hlrtory oi thim p~8vi8f@n, whi6h wa8 tian or the le&elatlve adaM aa an awn-t to AxMole ii963 lud8 a8 to balieve it 18 not roaoeptlblo ai the lieit oowtrootiw gilen to it your ,%'a~ Oollwtor. It should be applied a8 tha Zqua&e not entitled to vote.” (All emphases ours) lssu84 fQP Co1 wtar of 8tatute 88L year after January Yt 31,- shall expnrae# 8teyr hoe on the thereef it, [*] -a is8uwl thtu w en tW l-OOstDt8 "Re1d.r
Thvrerorv, if delinquent poll tax gayer, vu a rrrident war county DIL Jamtary 1, 1913, and he now eiierr pay hlrs pell tax, the Tax Oellertor rheuld salvo it a~& to2 1943 in the waal tom, lerw to hla a poll tag neelpt mnd 8taap upen it Wol(Ler not edit104 to vote.”
Very truly your8