Case Information
*1 3.-
April 11, 1939 Hon. Pat Beadle
Criminal District Attorney
Clarlretilb Texae .>
Dear sir:
opinion no. o-612 Be: Baaedupon the recordse reveabd by the minutes of euoh olty can- oil, IB the ordfnanoe attempt* -twlevy a poll3.w for the olty '. a ~ralld ordfnauae of .the city of c3aclrarillJ¶ in .vlel~~of Article J.033r
Your request for & opl&an~op.the above etated qneetioa bae been +-eoelved by this offfoe.
:. We,quote fran your l$ter .se follows Ume mfnutee of a olty oo&Oliof tie oltyaf CltukcWej 'EelaH; reveal that .cm'Au&t'17r;h~~ 1931,~'ifti~iM &ei&ment of AirWclij:1630;.~the:'ei~~.olt~~cbancilat~~ted t.6 lew a poll lax t+i ti&:Lidikbl~~ ~ofvaaid~~oity.. S&h m'kutee tifleit that t6ie aidtii ~iag to ~~ a poll *.:titi *6‘uwwb of-mid olty wa passed at a meeting at which on4 four membem of the city oomoilvere present. TheMayor aleovae preeent, - aooordfng to mob record. At ihat tlme~the city of OlarkBTllle
badelefitelsotedaldemen. The reoonl doesnotrevaalhcw themembers oftbe oounollwhowere Preeentvotadapar the qnee- tlon, but mere4 states that each ordfnamoe wee passed at ersfd meetlllg.~
Artlolee 1030, l.031, 1032'aud 1033 of the EerIeed~Cl~lLStat&ss of Texea reed ae followe:
*Art. 1030. Thec1tycouno11ah.3llhaYe power to levy andoollect.anenmalpol.ltax,notti exoeedoqe @..OO) Dollar of every InbabItant of said city over the age of twenty-one (21) and under eixty (60) years, those perem exempt by law frcmpayingtbe State P0l.lTe.z exoepted, who is a resident thereof at the time of stink annaal aesesemexlt.
Han. Pat Beadle, April ll, 1939, Page 2 (o-61.2)
"Art. 1031. The city oounoll shall have the power ta levy end collect taxes, oaauo4.y kxwm as lloenses, upon trades, profeselcw, oalllnnge anzl other business carried on;and eachpersonrnd firmengaging la the following trades, professiona, callings endbaslneaa, enong others, ahallbe liable to pay euoh lloenee tax; every person or flxm keeplug a ball alley, or nine or ten-pin alley; every pereon orfinnsellfnggoode,wares andmerchendiae at public aUCtioW every merohandiae or oottoa broker or ccm&~slon merchant; every per8011 or fizm pursuing the occupation of hawker or peddler of good! or any artlole whatever; butthia enmneratlon ehallnotbe held to deprive the alty ootmollof fhe rlght to levy end oolleot other lioense taxee, (1161 f'mmotherpereone andfinu uaderthe gene781 authority here5n granted.
*Art. 1032.. lloth& herein ahallprevent the city 0otmollfYan oollaotingthel.ioenee,audaachlloensetax prov+d for Wy thle.title. Eaah eetabllehmentehallbe ,llabletosaid.Ilaanee,~;Md.~~or~parsninS
oooupatlats, buslneee.,' avocations or oallfq eubjeot to Holloenae ahalleitendt.0 aafiltaxshallpayoneaoh.
more theaone eatabUsbnwt,or lnalxldemore tbanone oecu- pation, avooatlon, baeinees ar oalling.
"Art. 1033. The ol$y ooaacllahallhave Power to pmvfde by 02dlnanae for'fbe aseeeslng,and ooU.eoting.of q aid tiea, and~'to.d&eimine when taxes shallbe paid by c~at~,"andsifienbjithaindlildidlincolpwstors.
Ho tax Bhjitibe Levi& unless by carwent of two-thirds of We aldexmea elected.*
~If the statatee delegatlngthe taxIngpower to amunlolpallty presortbe the manner or mode by whloh it shall bq exercised, the pra- eorib&.mauner e.nd mode maetbe at leaat sabstantfaUy pursued. The . statat& glw to oltlea and towns operating ander the general law awthorlty tapam epGhordlnanoee aaw'be deemedproper to the levying, layiag, imposing, asseselng and collecting of taxes. In munlclpalltlee operating wider the general law taxee maatbe leriedby ordinanoe, ae dlstingaished frcmmotlon or reeolntlon. The statntea provide that no tax ahall be levied unless by oonsent of two-thirds of the aldermen elected which meaua that two-tblrda of themambera of the oltyoounolleleotedmuetbe preaenteaulvote for the ordlnaaoe levy- the tax at the t&e It ie passed. Dill ~8. City of Blelng State, 269 SW 769, Raohford w. City of Portleahee, 46 SW 2nd 1057, Celaya w. City of Erowaeville, 203 Su 173, vol. 30, p. 481. Tes. hr.,
J. -
Hon. Pat Beadle, April ll, 1939, Page 3 (0-6~)
Iu view of the foregoing autioritiea you are reapeotfully advised that it la the opinion of this Department that no Poll tax or any other tax shall be levied by the oity comoil except by consent. of two-thirds of the aldenaen eleoted and that the ordinanoe of the City of Clarkaville, Terra, attempting to levy a city poll tax ia invalid and cf IIO legal effect, unless such tax was levied by ooment of two-thirds of the aldermen elected.
Trustlug that the foregoing anawere your inquiry, we remain Vergtru4mur~, ATlYmmY-OFTHYAS By Is/ Araell w1luam Ardell Wlllirrma AsafEatant AW:AW:ds
APPROVED:
/s/ cerald c. MaIn
ATlW@lEY GIctmALov~