Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
T. GRAALD C. MANN ATTORNEY GENERAL
Honorable Truett Hubbard County Attorney Van Zandt County Canton, Texas
Dear Sir:
Opinion No. 0-2485 Re: Under the stated facts, will the election judges of Van Zandt County have authority to refuse any person the night to vote in the forthcoming Deperable Primary who was a resident of the city of Wills Point on January 1, 1939, but failed to pay his city poll tax, but who paid his state and county poll tax and was otherwise qualified to vote?
To have received your letter of recent date wherein you request the opinion of this Department upon the above stated question. Your letter needs in part as follows:
"Will the election judges of the forthcoming Deperable Primary have authority to refuse to permit any person to vote who was a resident of the city of Wills Point on the 1st day of January, 1939, and who was otherwise subject to the payment of a poll tax.
"Using, of course, the same facts and propositions as were submitted in our original letter of request."
The facts, as submitted in your original letter, were:
"On September 5, 1939, the city of Wills Point, a municipal corporation, levied a poll tax for the year 1939 to be assessed against citizens of said city who were otherwise subject to the payment of poll tax under the laws of Texas.
"On January 17, 1940, an ordinance was passed
"On December 17, 1940, an ordinance was passed
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by the governing body of said oity reseinding this poll tax lerey for the year of 1939."
For the sake of olarity, may we word your request as followe!
Under the stated facts, will the olastion jucgge of Van Zandt County have the authority to refuse any person the right to vote in the for theoming Democratie Primary who was a resident of the oity of wills Point on January 1, 1939, but failed to pay his oity poll tax, but who paid his state and county poll tax and was otherwise qualified to vote?
Munielpeltige have no inherent power to levy a poll tax; they can do so only when authorized under the laws of the State. Savage v. Humphreye, 118 S.W. 893; Morrie v. Cumming, 91 Tex. 619, 45 S. W. 383.
Artiole 1030, Revised Civil Statutes, as amended by Acta 42nd Leg., Ch. 223, reads as follows: "The City Council shell have power to levy and oollect an annual poll tax, not to oxeeed one ( ) Dollar of every inhebitent of said oity over the age of twenty-one ( 21 ) and under sixty (60) years, those persons exempt by law from paying the state Poll Tax excepted, who is a reaident thereof at the time of such annual aseessment."
This article is authority for the City Council of any oity, town or village of the olasees enumerated in Article 981, which have adopted or accepted the provisions of Title 28, Vernon's Civil Statutes, to levy and oollect an annual poll tax, not to oxeeed one ( ) Dollar of every inhebitent of said oity over the age of twenty-one ( 21 ) and under sixty ( 60 ) years, those persons exempt by law from paying the state poll tax exoapted, who is a reaident thereof at the time of such annual aseessment.
Since the city Council levied a poll tax for the year 1939, we presume it is a oity to which Article 1030 is applicable. If is is such a oity, it had the authority to levy the same. The fact that the levy of the poll tax was not made until September 8, 1939, does not invelidate same, as the atatutes fix no apecific period of time within which the levy shall be made. Hecharen vs. Mead (Civ. App.) 278 S. W. 118.
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In the case of T.E. Powell at al v. city of Beard, 128 S.W. (2d) 786, the Supreme Court held:
"Under the Constitution and laws of this state, a voter subject thereto must pay his city poll tax at the time required by law, in order to qualify as a legal voter in any election in this state." (Sophasia ours).
"The time required by law" referred to in the above quotation evidently refers to the time prescribed by the city council within which city taxes are required to be paid as provided for in article 1057.
The effect of the January 17, 1940 ordinance, if valid, resainding the poll tax levy of September 5, 1939, will amount to releasing and extinguishing the payment of a duly created liability and obligation of the inhabitants of wills Point, subject to the payment of a poll tax, and who did not pay their city poll tax prior to January 17, 1940. This is clearly within the inhibition of Section 55 of Article 3 of the State Constitution, which provides:
"The Legislature shall have no power to release or extinguish, or to authorize the releasing or extinguishin; in whole or in part, the indebtedness, liability or obligation of any corporation or individual, to this state or to any county or defined subdivision thereof, or other municipal corporation therein, except delinquent taxes which have been due for a period of at least ten years."
It is elementary that cities, towns and villages have no authority to release or extinguish, in whole or in part, any indebtedness, liability or obligation due to by any corporation or individual, and the above quoted section of the Constitution inhibits the Legislature from authorizing such a release, except delinquent taxes which have been due for a period of at least ten years.
In view of the foregoing authorities, you are
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respectfully advised that it is the opinion of this department that the ordinnes passed by the covering. body of the city of wills Point on January 17, 1946, resoinding the poll tax levy of September 5, 1939, is invalid, and that the elootion judges of yan zandt ounrty have authority to refuse to permit any person to vote in the forthcoming Demonetio Prina: 100 was a resident of the city of Uills Point on Jancary 1, 1939, but who failed to pay his city poll tax.
We are herewith analoeing oopy of our opinion No. 0-909 which holds that it is necessary for a citizen of an incorporated city or town, which levies a poll tax, to possess such poll tax receipt in order to be a qualified voter in a oounty prohibition election.
Prusting that this satisfactorily disposes of your inquiry, we remain
Yours very truly
ATTORNEY GENIRAL OF T.IAS Dy G. Burle Darias
Assistant
DBD 108 ENCLOSURE