155
October 26, 1951
Hon. Ran&e H. Griffin
Criminal District Attorney
Beaumont, Texas Opinion
Re: Legality of issu-
ing a poll tax re-
ceipt 'basedon an
unsworn statement
personally delivered
to the Tax Assessor-
Collector by someone
duly authorized to
Dear Sir: act for the taxpayer.
Your request for an opinion presents
the following questions:
"(1) Under the terms of House Bill No.
6 and after its effective date if a third
person presents a written statement request-
ing that a poll tax receipt be issued to
him on the behalf of the taxpayer, is the
collector authorized to issue the poll tax
receipt, upon payment of the tax, when the
written statement is not sworn?
"(2) If such a statement referred to
in question No. 1 Is presented to the col-
lector after January 1, 1952, the statement
having been made in October, November or
December, 1951, can the Collector-Assessor
issue a poll tax receipt?"
The present Texas statutes governing the
mode of paying the poll tax and the issuance of
poll tax receipts are Articles 2951 and 2952 of
Vernon's Civil. Statutes.
Article 2951 provides in part:
*If the taxpayer does not reside in
a city of ten thousand (10,000) inhabitants
or more, his poll tax must either be paid
156 Hon. Ramie K. Griffin, page 2 (V-1330)
by him in person or by some one duly
authorized by him in writiug to pay
the sa.me,and to furnish the Collector
the information necessary to fill out
the blanks in the poll tax receipt.
Such authority and inf*ormationmust be
signed by the party who owes the poll
tax,.and must be deposited with the Tax
Collector and filed and preserved by
him."
Article 2962 provides in part:
"In all cases where the taxpayer
resides in a city of ten thousand (13,000)
inhabitants or more, the tax must be paid
in person by the ,taxpayer entitled to the
receipt, except as provided by this Artl-
cle. . . . If a person residing in a city
of ten thousand (10,COO) inhabitants who
is subject to pay a poll tax, leaves the
county of his residence with the intention
not to return until after the first day of
the following February, and does not re-
turn before that time, he shall be entitled
to vote, if possessing all other legal
qualifications, by paying his poll tax
or obtaining his certificate of exemption
through auagent authorized by him in writ-
ing, which .&all state truly his intention
to depart from the county, the expected
period of his abseme, and every fact ne-
cessary to enable the Tax Collector to
fill the blanks in his receipt. Such
authority in fact, must be sworn to by the
citizen, and certified to by some officer
a.uthorizedto administer oaths. It shall
be ,depositedwith the Tax Collector and
kept in his office.!'
: (Emphasis added.)
The law governing the payment of poll
tax by an authorized agent has been substantially
changed by House Bill 6, Acts of the 52nd Legisla-
ture, R,S. 1951, chapter '492, page 1097, (Texas
Election Code), which becomes effective Sanuary 1,
1952 - Article 43 of the code provides in part:
"Mode of paying poll tax. The poll
tax must either be~paid in person or by
Hon. Ramie H. Griffin, page 3 (v-1330)
someone duly authorized by the taxpayer
in writing to pay the same, and to fur-
nish the Collector the information ne-
cessary to fill out the blanks in the
poll tax receipt. Such authority and,
in$ormation~must be signed by the party
who'owes the .poll tax, and must be de-
posited with the Tax Collector and filed
and ,preservedby him. . . . Articl? 2962
is hereby~repealed."
Under the provisions of the above
quoted article, there is no distinction made be-
tween residents of cities under ten thousand in-
habitants and residents of cities over ten
thousand inhabitants. Under this act, an unsworn
authorization giving the necessary information
will be acceptable aftetiDecember 31, 1951, in
all cases when presented by such agent upon the
payment of the tax.
Passing to your second question, we
find no statute limiting the time for giving such
authorization and no provisions for dating it.
If the written authorization complies with the
statutory requirements at the time it is present-
ed to the tax collector, it is acceptable and
valid even though it was written some months be-
fore when another statute governed such authori-
zation.
SUMMARY
On and after January 1, 1952, an
unsworn authorization signed by the per-
son owing t,hepoll tax, accompanied by
his signed statement of all information
necessary for filling in the poll.tax
receipt blanks, will be acceptable in all
cases when presented by the agent to the
tax collector for payment of the tax.
H.B. 5, Art. 43, Acts 52nd Leg., R.S. 1951,
ch. 492, p. 1097, (Texas Election Code).
..
Hon. Ramie H. Griffin, page 4 (V-1330)
A written authorization which meets
the qualifications set by the statute
at the time it is presented is acceptable
although written some months previously
when another statute controlled.
APPROVED: Yours very truly, .'
J. C. Davis, Jr. PRICE DANIEL '-
County Affairs Division Attorney General
Everett Rutchinsbn
Executive Assistant
BY
Charles D. Mathews
First Assistant
RHEf:mh