Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN c. MANN a- 1IIQ*nNun)rL .
: for 4n op
r qua.lfica~ of M81d4a08 tb ?4x4?aptioa
la th8 state amide&as af Certlflaoter Ga1vsreon en :~%z941. were met ‘chn ~fmkn oth4r Stat44
now live wt.th tfreia 4WXlWjUS 8830&t Ofd4V4b&iIkt IUld irr'd+kllSa pFOjWt8, curd Othalr8, hi8 COtmty,~ there 8~4 a gPbat, atibep the. Sate of Teuri'wixo r4aah4d lat, Jan- lf#l, who would
ffbd firrm vo~tlng ii th4y am not entltlsd to ex4mptlon~Osrtifioat48, iq q 4lwtion hela.daring the p4r 1942 srtd into the, ecrrl~ popWan '~. of 1943; th4r4ior4. tI?a matter vu1 hqive ‘to be aetea-
mLpbd '38 to uh4ther th684 p4OPl4, WhC Will harv4 F4Si- deat quaLLflcatioaa B4for4 any eleotian, are 4ntltled to aa gr4mptlca Cartlflaatrr "
%onoz%bl% fZb%.r~%a B. l'h%4~d, Pi84 2
It i8 OUF bXfmtiO?l th%t the ~~~tiOZl Of mte8tCCl County 18 81,173, sod the poptthticn Of the Oity of QtiY%8t%Xi gas 60,862, aocording,to tha F%d%ti c%llSOa Of 1940.
"A pCrl.3 trU Su b% aOll%et%d ima %wwy pa~8on betmMntheage8 of twaty-cneBpd8lx);Jyems who l'48~inthk%fht%t% OBth% ft?8tdsJOfJslmcrryp~- ceding it8 levy, Iadlaw not t%xeQ, p%r%ckn% lIl%W%, b&S%, dJ3SfOS @!Bbt ZW tbo8%~h%hn~%108t8hsnd 03 root, 0~ PO nsaubkntlly dluabd, exoept%d. Tt f&all
be p%ld at any tlm% b%tw%w tb% flmvt d%y or Ootob%r~ and the flrrrt day af Pebrnery folloyUg~ aad the pep- eon wbesa he pap ft, fshsll bo eatltled to his poll tax r4ceipt, evea if bfr other t%X48 %r% u&p%ld." ~ergpsrbanwhr,isplorethur8ixtpy~~ aid ) or who 18 blind ox d%%f or dumb, or is p%m%mntly disabled, or h%a lost On% h%nd or foot* Oh%ll b% %ny t%tl%d to vat% wlthoutbs%ag r%qulx%a to pay a poll t8X, if h4 ha8 obtatsed bi8 O%FtifhtShte Of %X%SQtitXl frc%t th4 oot.mty tax col3eotoP'wh%a th8 Iram% ia liw&r%d by th% pr4~~8mul Of this tit&e." In thb caee if Pswkelr VII., Rudy (&Dir. ADD.). 170
9. bf. 1042, it i8 8ddt
%l% WOrd8 'DC&k tax' amaa a tax upoa a'pamoa- a C%~it%tiOnt%X-%YA&iPthi8 Stat% SOOht%X .fS levi%d by l.%w upon %3.l Jn%zo pimWm% betw%%n 21 and 60 yeacs of age with certain exaeptions nat n404%8%ry to bahsm statedi 44%'
In otu opinion 30. O-2208 #a%8 d%prtmeat bald1 "A parson i¬ linbfe far the payplant of the PO11 tRX Ud%S8 h% aheu h%VS l'%illi&d %3X t&28 4tat4 Ol!A ths first day of JatnIary pr%%%d2lq fto lsrgkrg; it fO114lI8 that a D4rSOIl who ltloV48 t0 24X%8 fSX% %ZIOthsF stats Is Harah of th% yser 3939 ie pQt Ii%b~e for th%' p8ym8ntofapoll tax $0 qurlvyhipto vca% In th% year 1940. mPZW8t Vdr wOOdls8, 208 & w.' 963 (ot. '2%~. App., mit diECdSS%d).”
I jonorable Chasrler 11. Ilaea&$d,~ Psge 3 th%rsfor%, that und%r th8 fact eubnritt%d m, fo11or8,
g qu.-u.t. thoss pemton8 vho ,dld not reside in Qalvsston coun- on Sang l,@U, wauld not b4 liable Sor.nor aub- j4& to $y a poll tax uadsr th% law8 Of the St&+4 Of %%Xa8 for that y0ar.
I~'.* + + pl'OVid4d that 'say Wt4r wfia.i8 eubbgest to p&j a poll tz3X under tih4 law8 of thin M.&4 or OrdiaallC48 Of eLIy City ?P tOWXi Of t-8 e't4t4, Eihsll havq paid said tex ?4@m offer%% tb vote at any eleation Is this state 8M%Jlds 4 reoelpt eh6wing '.
that said poll.tsx was.pei8 before the let day,oS PebruarJ Eext preeed*~ suah electi%az) and; If said ~123 0XeSlQt f&l!A pZb* S'pou .t= aad T4eide8 VOtSP in a city of 10,000 inhabitants or more, he OF she muat~procum a certificate ,ehowing hisNor her'exemg- tion ea. r4qulred by,this title.;* * f (Dndewaoring r’- > ! cura)
Article 2968, of thtv RevIseit Civil Stetutka of GO, providea:
NEwry person who its exempted by law fms the payznent oi'the poll tctx, ~Eher reapepta %a~4 bbaone entitled to ‘an& exemption oIa$aln from the tax collector of th8 coun~'of his or he~~m&!lena4, a certlficat~ ahowlag his- OF. her exmtiok from +&e paymsnt of a poll tax." (Uizdereooring oura) t pama. S& &$ath atatb’hie nsntb,
'St& ex age; i-444, noun y of reraidsnae; a.%@.qW&m, length of "$
tlms h% hss resided ,3n eaid county; snd the length OS time ~Ln the city, and the aumbw of th% ward 02 voting precinct in wI&oh &9 mafib8, and f&au al80 state his street oddreas by am114 and amber, if nutnbsred, axid the @'CfUnd8 -on Which h4 claim8 'exemption from payiS%nt Of
a PO33 tax."
EonorabZe Charles II. Theobald, pago 4
Art1010 2968~~ of tha Re&ed Civil statutes of Texas, pi-ovidh r
Qvemy person not Jn&t. to. the ciisquau.fioa-~ tio&J pat out in AlW~lO 2954 of the Revised civil Statutes OS 1925 who..does not rqrlde in a city OS 10,000 lnhabitanta or more, ana urio la exempt mcm The~3mentofauolX taxbrreat3onof the iaetthat he. or she has not-yet x%mh&~the age of 21 year#& the let day Of JanuaTg preaedidg fta levy, or who~is exempt Sivm the payabat OS a poll tax beoause hr 0~. she~war n0t.e residhnt of the stat* on the 1st day of .~ January preceding its levy;btatwho &all. have since become eligible Eo~vote by resscm of length ai’~reaidenoe or age, ahall, on op batore the 3lqt day of danu8ry of the yeax in whhh h6.or she offem to vote, obtak, fro@ the Asseeeor and Colleotor of Taxes for the county OS Us or her reaLdenee a certlflcat.8 of exesptia firm the payment of a pOl3 .tax,~ and no such person who ltae ( mm3 or ~rerclsed to obtaaia aaoh certiflcste Of exemp- ;p qmgrralthepa~ntofspoll~ smll+eallowed I to vote.
"Suoh exempt jxmon abaU on oath etate ais name’:, age, raoe, oormtf of rmldence, oacupation, length of'. ’ he ha8 msidedinthe Stata Of If~X8~,~th~l~th t-8 oftlmeheha~ res3.dedlninldoounty, the lengthof t&e ln the aity, and the ntnnbe~ of the wsrd or votIzqg ~preoinct in which ha r08ldew, and shall ala0 state hL61 .street addmaa by name and numbel), if numbered, aad his or her rural address iz not 8 res+dent~ of' a city or villJ3gs. He shtal also state the griermds upon whloh he ola3.m sxemptioxi Sram the payment of B poll tax, and sxch I.nSor?PatI.aP pertaining tom foreign-born oitixti oa is's& out in the certificate hemI+after preaml.bed.' (TJnderseoring ours) .. ,.
In the case of Clapk VII, Stubb' (Ct.. Civ:Apgl)~13T 3. w.
(26) 663, the court ,heldt
wAppellee chalUmged-the votes of *-+ l bearwe each of them became 21 years of a&m per January, 1938, and p:rior to ~ovembex 8, 1938, ~(the date of the election) and under the governIs statute, therefore, they were not entitled t0 vote Vith0Ut q eXe-85@10~ c.ertftlcate. Artic3.e 2$G%a; +V&r~on~a Anni Oiv. Stat.* Ads of 1935, 44th big. p. 686, dh. 292, Seoi 1,~ pm-..
vfdes that each of the voto&sti queatLon uaa requiretd to obtain an exemption oartif%ate before he OF she '.
Honorable Obm~es..H. !Fheobald, page 5 -
would bo entztlod tm vote. Roither of thm obtained such. .a aertificate. The atatuto Is mmadatory and these votem were not qualified to vote tit .$he elec- tion, snd the trial oomt correotl~ excluded all or
: such votes. a
~’ Ih tab case of Ro@mi 61, Smith et al, lli3 8. W. (26) 678, the Boawmaat. Co?irt of Civil Appeal8 held that, In an oleo- tion coateat, the reSusal (u1 the part of tie dfistrfat cowt hea+ ing saute to otamt~ a vote by a party who beoame 21 yearn of age before an olo&&on held og April 3, 1937, and subsequent to Jyluar~ 1. 1937, ~88 not error,, wham ,maoh voteo failed to ob- taln from the. tax aasesaop ,+nd oolleator a scrrti.fioatC’or eiemp- .. tion and that such psrson wa8! not a qtxal%Sfed voter.. As allthor- : ity for thla holdins, the oeurt cited Artfole 296&r, Vernoa8~ zt;tsd .$lF” Stfutes, ~f~Ct+ ~1935, 44th I.eg., p.~ 686, e. 292,
. . . . ..~.
It till be noted tbat with the exception oS~ the prorf- ,sion id A&ale 296&s, aupra, that there 5.e no. spoolfia statutory sxemption with ref&mncs to persons moving Into thin. state eubao+ quent tom, JBDIUL~ lat of tha 'par for whioh the polX, tax Iti 'loviqd. It will Abe noted that w provlslom of A&lclo -68, euppa. am applicable, to “Every person who. Is ~ exempted by lav from $3~ pay- ment of tha : poll tax. Doea this statute inaludo; by I.n@Zoatlom, .person# moviag into the State of Texas. subsequent to January 1st of the yeax .Sor which the poll tax 18 levied? ( :. In cooley on l’axatian, 4th Ed. Vol. 2, sec.. ,651i,~ it is ,. "."
2dll: I " !kbx ex0lnptlonAxe of two klads. 'Ehs' sirat ldaa is an exprtiss exemption 0s aertuln prepertr frcm all, .’ of ceri~@ taxes, eitbeel entirely or In.part. *‘:* * The sooomd kind ia an exemption bp omission vb%oh map be .oithor accidental or intentional, as vhme the tax le laid on certain named property without mentImIng other property. Every ststute for the levy of’ taxee is 5~3 a s0u.s~) a statute mking exemptions; that i* to say, it leaves many things tmtaxsd whLch it would be entlroly competent to tax if the legislature had deem- od It wlise or go32tio.”
In th4 aam4 Of ~h4lopW *il. City of Austin (CUP. Gt.
App. 5th cir.) 85 Pes38nl 359, it ia so.ldt iros fromliabIlIty, from a%xl?ultptlQn’ meone
duty, rrcu 4*rvh4. Xtia 8gnoo,8 fsvorand lm- munltyj taken out rrcm lxldar th4 g4n4r41 rul4 not to b4 llk4 oth4m who 4z4 not oxomptj r404ive 4&s not ! * mak48r4turn~’
I xt 18 our Qp3nion, th4nroP4, thnt th4 x.&.sla~ Y&- I / to lnalwl4, taded wfthin tha pmaw of AFti0l.e 2968, gupra, thO84 p4Psoa4who didnotrori& in th4 stat4 0iPezsa onJsn- I lJbrylsto?th4yeaProrvh%oht.h~pQll taxirl4lrlijdandvhO reddS kr a Sity Or t&l thOUapnb lnhabitants~ Or mope and who are !
in other ruapoet6 purrlititi votmra a* oontempl4t4d in Article 2955 0r VOFXIC~~~S ci0fl stetot9~4 OX w-8. ! ! Toll are, th42e0rs advirod, ia 4nmmP to yaur qoeation~
tat th08+3p0m~~h0hsv41110~4dint4 th4 stat4Or~42548snd your oounty after January lt 1941, under th4 ruling in the ~884 of Ulmk VI). 8tubba. suprae and Roger8 VII. spit& et al, eupre, and who do not reside inn city or 10,000 fphabitants~ Qrnore, and who hare eince bmmtu3 eligible te vote by m88on 0r.x43gpih of r4si&m44 8a oontempla~ed ti Arttile,2955, supa, are entitled I to bo ismued 04Ft1fuat48'0r 4xemptlan vlthln the p,rovlsioIm or,
and es aonteatplatod in, Article 2968% of the R4vls4d Civil Stat- utes or T-S. fbth8r~dvmd ehstiti~ YOUS~S th4 apiai~0rthi~ departssent that under the ruling in the 0444 of Clark vs. stubba,
t supra, and Roger4 VI). smith, et al, snpn, that those emions who have moved late the State of !femr aface Janu4ry 1, 1 9i 1, sab are j 1 In other nspcrotcl qualWl4d voters ai3 *ontomplatod in Art1014
2955, tmpn, 81~3 who neide 33161 t3fty 0r 10,800 bhabitanta or more, are, under th4 provt8iaxu 0r ktio14 2968, 4ntasd to re- ceiv4 corttiiicrtes 0r exsraptidn ~FOIU th4 p4yment or poll tax a8 , i therelw4os#xmploted sad provided.
t ! We trust that la th;his mannor ve have fully 4nswew4d
YwaP lnqtlby. ,..
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