Case Information

*1 Hon.Sam T. Holt

County Attorney

Panola County

Carthage, Texas Opinion No. O-I.230

Dear Sir: Re: Does. a man who,became 60 years of age.ln October, 1939, and who is not otherwise exempt, have:to pay a poll tax in order .to vote in the '1940 July primary?

Your letter of recent date requesting the opinion of this department on the above question has been given our careful consideration.

Article 7046, Revised Civil8 Statutes of Texas, as pertinent to your Inquiry, provides:

"There shall be levied and collected from every person between the ages-of twenty-one and sixty years, realdent within this state on the first day of January of~each year ~. an annual

011 tax of one dollar and fifty ($1.50) cents, one'dollar $1.00) for the benefit .of the free schools and fifty ($:50) cents for general revenue purposes. Said taxshall be collected and accounted for by the tax collector each year and appro- priated as herein required. . ."

Article 2959, Revised Civil Statutes of Texas, provides, In part:

"A poll~tax shall be collected from every person between the ages of twenty-one and sixty years who resided In this state on the first day of January preceding Its levy, . It shall be paid at any time between the first day of October'and the first day of February following; . . ."

Article 2960, Revised Civil Statutes of Texas, provides, In part: shall be

"Every person who Is more than sixty years old. entitled to vote without being required to pay a'poll tax, If *2 Hon. Sam T. Halt, Page 2, O-1230

he has obtained his certificate of exemption from the courity tax collector when the same Is required by the pi?ovlslons of this title."

The clear effect of,these statutes Is that the poll tax Is levied as of January 1st of each year; Is payable at any time between the following 1st day 'of,:,October and lst,~day of February; and confers upon the poll tax payer, when paid In accordance with the statutes, the rlght,to vote In the election year following the year of the.levy.~

In order to be exempt from the levy of the poll tax, and.hence from the payment)thereof, the individual must have'been exempt before January 1st of the year of the levy.

Therefore, ln order to be exempt from the payment of the poll tax levied as of January lst, 1939, payable between October lst, 1939,.and February lst, 190, whereby the voter may vote in 1940, the Individual must have been sixty years of age, or over, before January lst, 1939.

It follows that your question must be answered In the afflrma- tlve; namely, that the man who..becsme sixty years of age in October, 1939, must pay a poll tax In order to be entitled to vote in the July, 1940, pr3mary.

Yours very truly, ATTORNEYGENERAL OF TEXAS By /s/ Zollle C. Steakley Zollle C. Steakley ZCS:ob;egw;cge Assistant APPROVED JAN 29, 1940

/a/ Gerald C. Mann

ATTORNEYGENERAL OF TFXAS

APPROVED: Opinion Committee

gY BWB, Chairman