Untitled Texas Attorney General Opinion

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