Case Information
*1 January 2&h, 1939 Hon. Tom F. Coleman
CountyAttorney
Lufkin, Texas Dear Mr. Coleman: Opinion Ro. O-195
Re: Payment of Bond Tax.
Your request for an opinion on the following question; "Whether the tax assessor collector can accept orders for poll taxes on the last of January for 'delivery later, sometimes the last of February and the taxes are paid when delivered" has been received by this office.
Article 2959, Revised Civil Statutes of Te::<es ;c:-,: vides;
"A poll tax shall be collected from every person between the ages of twenty-one and sixt:: years who resided in this State on the first day of January preceding its levy, Indians not taxed, persons insane, blind, deaf or dumb, and those who have lost a hand nr foot, or permanently dis- abled, excepted. It shall be paid at any tiz:: between the first day of October a:id the first day of February following; and the persor: when he pays It, shall be entitled to his poll tax re- ceipt, even if his other taxes are unpaid." Article 198 of the Penal Code of Texas, provides; "Any collector of taxes, or any one ii1 his employ, who wllfully fails or refuses to ,tran- scribe correctly from the original poll tax re- ceipt or certificate of exemption and insert in the duplicate retained in the collector's -office the name and other description ofthe citize% re- quired by law to be given by him, or who fails to transcribe correctly from the duplicate kept in the collector's office and insert in the lis,t of qualified voters of a precinct the name and de- scription of the citizen as contained in said *2 Hon. Tom F. Coleman, January 24th, 1939 - NO. 2 O-195
duplicate, or who issues a poll tax receipt after the . _ first day of February in any year,~bearing a date prior to the first day of February, or who wllfullg falls to keep said original duplicate securely lock- ed up when the same are not being used, or permits them to be mutilated, defacted, lost or destroyed, or who conceals, alters or destroys them, shall be fined not less than one hundred nor more than five hundred dollars."
The statute provides that poll taxes shall be paid at any time between the first day of October and the first day of February following, and the person when he pays shall be entitled to his poll tax receipt. The statute does not provide for the issuance of receipts upon deferred payments, and you are respectfully advised that the tax assessor-collec- tor has no authority to issue poll tax receipts bearing date prior to the time that such poll taxes are actually paid, and by issuing poll tax receipts bearing prior dates of an actual payment, is subject to prosecution under Article 198 of the Penal Code.
Trusting that the foregoing answers your inquiry, I remain
Yours very truly ATTORNEY GENERAL OF TEXAS By s/Ardell Williams Ardell Williams Assistant AW:OMB:wc
APPROVED
s/Gerald C. Mann
ATTORNEY GENERAL OF TEXAS