It La provided in Article 7046, Xevlned Civil Statutes OS Texas, 1925, that there &hall be levled end collected, with cert4.n exceptions, an annual poll tax of one dollar end rifty cents, one dollar of which is Sor the benefit or the free schools or this Stcte and Silty cents for general revenue purposes, Sram all persons between the ages OS twenty-one and sixty years resldlng withlr. this State on the first day or January or each year, and further provlCes that no county wlthly the Stete of Texas shsll levy a'poll tax io~~ynty ~ptuposes~ln *raeas G twenty-rim aant+ '.

such pol.l~taxmnM, be paid prior to~Pakm%ary 1st or the.yea.r Soll.mLns: its.levy to the,,qouAty %x.&oh the oitLten retaided onJakwryl.atof the'= of the l.ary~avgh thcugh hemay '. .hare rwved rr03i &ioh oounty arid f8 Liring in qaother cowsty

when. the poll tax beoomes payable. Tha rafilue.t0 pl6kO~p+1431~t in this qanoer land uoddr these airoozzfsncrcre diaq~iae a oitiatm to vote d.uriw the yeax SollorFrrg th6 levy in~the o@!UIty to,whIch he remove& Linger fi Balfour; 149 S.W+ 795, 805, McChaxen v; Be&., 27" Si 8. lY.7, llQ.+ /~'

Hon. V. B. Gear, Xarch 15, 1939, F-age 3

On the other frond, IS the county 1~ ~&AC:. a person resides on Jemary 1st does not levy a poll tax +r county purposes, the Stata pal; tax oS one dollar and SUty cents Sire5 by statute zay be p&3 ln the county uhera the citizen resides when the tas becoms payable, even though he nap then reside in a county other than the one he resided ln on January 1st oS the year the.tar is due. fn other words, when a oouaty In which an individual resides on January 1st does not levy a poll tax for that year end the citizen later ln the year mves to another county, it is imoaaterlal whether ha paya hls'St&s p&ll tax in the oamty wham ha maldea aaJM~yloSthdy~ltl86wOt~theoopntyto~~~

he~~dand~81dloginrrhsn~kuis80todUt~ldd.

Under these o~ro~~tan~ea lr the tax is pttld prior to Fabrrt- ary lnt 0r the year rollorlng the levy LO althea of the sounties, the.requlrements OS the law h&ve beefy kaet bad the biutitz~i~ir not oth8m8i3 dit~d.ifiad, Le 0ditled t0 vote ln eleotfoae durw the Solloully ywar In the aonnty 0s hlsl -naw rwMM.Oe, l4ucharM v. -Wad, 878 s.w.l.w, ,Ug; salmge Y. Humphr~es, llJ3 9. 95. eos, 808.

-XII answer to your .inqufry, you are advised that. i*ounty, %xa8, levies a poll t8x.rar 19s9, oltlmm9 4.f .':~ red in such oounty on'Jenuary 1, 1969; etibjeot to the %.z papwnt 0s poll farea, in urdsr to qwiU.ry themael~~ in this rotsin eleotlons ln1940, izlthecountyof their raspwttfJ nnr reeI~Ienoe, must .pay their poll fax to the tax oolloetor end 6asemsor in Blancu County. On the other hand it 3laneo .Cupxtty does not levy a poll tez far 1939,t3oee‘uhe real&d in Blawo County on January 1. 1939, but later in the year remwed to another aounty, may priy their Stute poll tax either in Blame c0uat.y or ln thq oounty OS thelr new rwldawe, end will thus qwllfy themelvea'to v&e in elsotiom held dur- Lo& 1940 in the oount.: OS their J?~?I re+denoe, unless they ahouM be othe.r*iee~dlsqualified.~

You are Surther ndviaed that Y a cltldn pays his poll tax as her8i.n ~provided anU'reoelveEs his poll.tax reeelpt or 0ertiSlcate OS exeaptlon, he may vote, ii dot otherrise dlequtillrled, in the county or hls‘new residence by presenting his poll tax reoelpt.or oertltloate or exemptloa or his affl- davlf OS Its loss, to the judges OS the eleatlon,and by mak@ oath as try his identity ad rwidenoe, ii that be required. Article 2987; Hersden vi Troy, I.89 Sz%. 96%

Bon. V. B. Goar, I.bcti 13, 1939, Page 4 %e trust tke above satisfactorily answers your question.

Yours very truly ATl'ORii Gi%iXAI, OF TXXA3 .