PRICE DANIEL
ATTORNEY GENERAL
Hon. A. C. Wfnbotin 0pm0n NO. V-li36.
District Attommy
Hourton 2, Texas Re: IaQwnoQ of poll tax
T: exemptions certificates
to pertsons rerridlng in
cftfes of 10,000 in-
habitants or more who
become twenty-one yeara
of age after January
31et of the year In
Milch they desire,to
,DeaP sir: vote a
We refer to YOUPrellueat f&which you ask:
*Question Noo. 1. Is a p-son who
attalna the age' o? ,tnenty-one yeare aft-
er January 31at, but before the date of
an election at which such person offers
to vote, entitled to vote, therein?
*QuQation. No. 2. Can exemption cer-
tificates qualf lng sucrh,,pereonm to vote
be fssued aftQr 7 hey.attaln the age of
twenty-one ream, but subsequent to Janu-
ary 31&S”
The briefs aocompanylng your request Indicate *
that the voter fn question fs a resfdent of Rouaton, Harrle
County, Texas, a city’of 10,000 or WI-Q gdpulation.
Section 2 of Artfele VI, Constitution at TQXW,
provides in part:
“Every pQrQ& 8ubJect to none of the
foregoing dfrqualff%catfonQ, vho Qhall havQ
attained the age of twenty-one y~cars and who
shall be a hftfrQa of the U&ted States and
who shall have re$PdQd.ln thlr State one year
next preceding an ale&Ion and the.$aQt six
months mfthfn the dfrtpllot OP county in which
such person orfers to vote, shall be deemed
a qualified eleotor; px+vlded, that Qleotorti
Bon. A. C. WinboPn - Page 2 (v-1136)
living in any unorganized county laay vote at
any election precinct fn the county to
which such count,y fs attached fop gudfolal
purpose&; and provlded further, that any
voter who ie subject to pay a poll tax un-
der the laws of the State of Texa8 shall
have paid said tax ~Q~OPQoffering to vote
at any election ‘fn this State and hold a
receipt showing that said poll tax wan paid
before the first day of Febqarg next pPQ-
ceding such election. D0 D
Seation 3 of APtfcPe VII, Conrtlltutfon o? Texas,
prevides fh part:
“One-fourth of the PQvenue derived fro@
the State occupation taxes and poll tax of
one dollar on every inhabitant of the State,
between the ages of twenty-one and sixty
shaJ.1 be set apart annually for the
gk%t of the public free schools; ‘:0 - m*
It fr obslemed SPoa tha above~eondtltut1o~l pro-
vlrlonr that a8 soon as a pepson b@eomes twenty-one mbrr
of age and 16 othopwPPsfse
qualified, he fs a quallfled voter.
A.r%fcPe 2955, V.C.S., provides in part:
“Every pemon rubQsa% to nomr of the
~foregoflag.dfsqMaffffcatfons who shall have
attained thr agQ of twenty-one (21) gcare
and who sbaP1 be a eftfzem of the United
3tates, and who shall have Pesfded fn thfs
State one year nQx% precedfhdg an election,
and the last% afx (6) mowthe wfthfn thQ dfs-
tPi& OP COUW%$ fn WhfOh his OP 6hQ OffQP6 t0
vote, f&all bQ deemed a qurPPfffQd elQctoP.
The;ePectore Pfv%mg fn (on unopgarkzed coun-
ty m&y vote a% am ePee%fon ppecfnct in %hQ
oount~ to whfoh auoh county $6 attached ior
Judicial puPpoee8; provided that my voter
who fe 8UbJQOt to pa7 a poll $8&xUndQP %he
law6 of this State, shall have p8fd Qafd tax
beioPQ 0ffePfng to vote .a% any eleotlon in
this State and holds a peoefpt Qhowfng that
raid poll’tax was paid beroPe %hQ ifPIt da7
of FebPuai?y next preceding ruoh QllQatfon;
and, ff said voter fs exempt fPoa paying a
poll tax and Pesfdes fw a city of ten thou-
sand (10,000) fnhabftaate OP more, he or
-
Hon. A. C. Wlnborn, page 3 (v-1136)
she must procure a certificate showing hls
or he: exemp%lons, as required by this title.
0 . 0
A person becoming twenty-one years of age aft-
er January 31st Is not PeqUiPQd to pay a poll tax for
that year. Art. 2959, V.C.S. Therefore, lf a person be-
comes twenty-one years old after January 31st, he la ex-
empt from paying a poll tax for that,year and may vote,
if otherwise qualffled, any time during the year after
he becomes twenty-one wlthout paying a poll tax provided
he has obtained a certlflcate of exemption. This answers
your first questlon.
Your second queatlon la governed by the provl-
s10nf3 of Article 2968, V.C.S. Thls statute provides In
part:
“Every person who 1s _eXemp%Qd
. by law^
__
from the payment of a poli tax, ano wno 1s
In other respects a quaIlfled voter, who re-
sides ln a city of ten thousand (10,000) ln-
habitants OP more, shall, before the first
day of February of the year when such voter
shall have become entitled .to such exemption,
obtain from the Tax ColPectbr of the county
of hls OP her PQsfdence, a ,cePt.fflcate show-
ing hls OP her exemptlon from the payment of
a polP tax. VO,O 0w'
The only change made ln Article 2968 by the
amendment of 1945 was with reference to annual renewal
certificates fop thoee persons over slxty years of age,
and, fnsofar a8 lt relates to those becoming twenty-one
years of age after January 31st, the Act remains unchanged.
In Texas Power & Light Co. V~ Rrownwood Public
Service co., 111 S W 2d 1225, 3227 (Tex.CQv.App. 1937,
error ref.), lt ls's%a%edi
"Article 2968, R.S., as amended by
Aces 1930, 5th CaPPed Sess., c. 26, see,
I, Vernon's Ann. ~lv. St. a~% 2968, ex-
pressly rQqulPes, ln cltles of more than
10,000 lnhabltanta, those who are exemp%-
ed from payment of a poll tax, to procure
an Qxemptlon~ certlflcate before February'
Jet 6f the ye- fn which they offer to
Hon. A. CD Wfnborn. paga 4 (V-1136)’
vote o This statbte presoplbes these re-
quirements with %hQ,SamQ artlCulaPitJ
and exactness a6 do thQ 8e otutes relat-
lng to payment of poll taxer.'
Also fn Attorney Wneralns OpSnfon 0-4368 (19421,
1"t was asked:
"Is a person lfvfngfn a oft7 of
more than 10,000 inhabitants w&o bQOour
21 years of age after January 31 of 88~
year as election, but bQfore the Qlectfon
Is hi?ld, entitled to vote without having
secured a CQrPtfflcate of Nxe8ptlon%"
In answer thereto ft was Sta%Qdz
"The above Artfcle 2968 relater ex-
cPusfvely to those residing In a oft7 Of
10,000 inhabf%ante OP more, and ~xp~E5si7
Artlale 2968a, V.C.S.o rel8tfw to cQrtlflcatQ8
of exemption to be Psswd to those personr who do not PQ-
side in a c4ty of 10,000 U&habitants OP uwe, pPovidQ8 in
part 8
Hon. A. C. Wlnborn, paga 5, (V-1136)
In Clark v. Stubbs, 131 S.W.2d 663, 666 (Tex.
Cly.App. 1939) it 18 rtatea:
n
o beaaure Qaoh of thQa became 21
years iif’age after January, 1938, and prior
to Rovember 8 1938, and under thQ govern-
1% statute, ihQFQfOPQ, thry wQrQ not Qn-
titled %o vote without an exenptlon oertl?l-
cafe. Art. 2968a, Vernon’s Ann. C1v. St.,
Acts of 1935, lkth Leg. pm 686, Chap. 292,
Sec. 1, provides that each of the vO%QPSIn
question was required to obtain an exemption
certlffcate’before he or she would be en-
titled to vote. lefther of them obtained
such a certfffcate, The statute Is &da-
tory and these voters were not quallffed
to VO%ea% the electfon, and ~the trfal court
COrPec%ly excluded all of such votes. D D *”
(Earphaels OIUW.] :
In Attorney Oeneralns Opinion 0-1741A (1940),
it was held:
II
tRe~oase8 of Clark v. Stubbr 8nd
Roge~s’v~ &th;supra, speeifioally hold
%Rat those pe~~~one’~eapt Rm tlw mat.
tan%8 must obtafn exemption cer&ffoates on
or before the 3Bst day of January of tRe year
fn~whfoh they offer to vote. D V *”
See also Att’y QCn. Op. O-4728 (1942).
It is apparent from readfng Article 2968a, Clark
v. Stubbs. supra, and the above Attorney deneral’s Opms,
that those persons who do no% reside fn a city of 10,000 or
more, who become twenty-one years of age after January 31st
but prior to the day of the election, must obtain certlfl-
cates of exemptfon before February 1st fn order to vote.
Hon. A. C!. Wlnborn, page 6 (V-1136)
e
Ye de bell&Q tR& %hQ LegiSl8tILPe iItteaded a dlt-
ot
not
?Qmnt rule as to thoer p~rrons residing IR cities
10,ooo OP SWPO. cr
We da not interpret Th UI, mo b
70, 212 s,w.2d 625 (1948) (U mm&o& a Q&I&~~~~
In that caee the oourt ma o taQ GifQQl
?ihQ 1915 Urndnrnt Of IrWel8 2 49th 4.
1945, oh.333# p.547), whloh MollehQd the prevlrloa toP
pePnapnt oertltloates ofi exwtlon and pra*Med lntead
that all oePtftforteQ of exemption mhall be renewed or
reieeued annually. a The oourt held that %hQ &@Arl&turQ
In enacting thle amendment “did snot Intend tbrt veten
exempted fron the p8ywnt of the poll taxi, who hrvm pm-
aur~d oQPtiti8atQS ot exemtlon as rqulred by the tIPat
pUA&Paph of the UlrabQd aFtiOle, shall 108~ tbQlP P&ghtO
to VOtQ t'n hib~'Q to ~OOW'Q renmrd OF P8lSWSd 0-0
tlrlolta8 rap the ourPeat year.” Even prlor~ to tl&a 1945
-ne, a pp4namont eymption BOPtifiOAtQ'UAX not au-
fborleed for under-age. HQRUQ, the luadwnt pFOVid%l&
tor? anmal renewal had no apPl%oatiod tom tw asn-
w; OQPtiti-ii. did not pu~‘gwr”t to ow tb n-
%%B@thQfr f~XBBlbQ8. %'hQ Opuiaa %R
-sly roeO@alred thrt the t%rBt
-Od APtfOlQ POqUlPQS thQ Qir#ptQd
pereon to obtain a~certltfoate, othrr than a zwnu81 or
Pe%@@UAIX!Q,bQfOPQ t&Q t%PXt &7 ibth-0 ?bQ OOlU’t
laid in-147 Tex. 77, 212 S.U.2d 629s
In addition to thQ abevQ we oall rttQnt%on to
tRe o-es lm Texar election laws reooamendQd by Uu At-
tornw Oenaral to the GovePnorOe Coattee on tleotloa
Lawe under date of Janusq 3, 1949. bong other E;iz,
1% was there pointed out tRat a p~~son beooni
lf%eP January 31 but prfor to the datQ of the l “p Qo tio n
nwt 8ecuPQ an exemption certificate frim the a8seesor-
oollector at him oo?antynet later than J8nuer7 3let.
a CQPtafnly thfs law chould bQ OhamQd 80 that a
&ing person casting hfa fir& free vote wfii not havQ
Hon. A. C. Wlnborn, page 7 (V-1136)
to swear falsely in order to secure iin exemption certlfl-
cate. ” This recommendation, along’wlth othere, was em-
braced in a report from the Oovernor to the Leglelature,
but no bill was passed on the subject.
In view o? the Xoregolng we anewer your second
question in the negative.:
SImi4RY ‘:
A phrson,who become8 twenf -one mare
o? age after January 3lat, but t More the
date of an ele&im, may rote $18 euch eleo-
tlon, 1S otherwire qualifle& wlthput paying
a poll tax, propided he bee obtained ea ex-
emption aertlfloate. Tex. Conut. Art. VI,
Sec.2. Under the preeent lay, such perrron
oannot be lsmed an ~exemptlon certl?loate
subsequent to January 31st .oS the year In
which he 1s oiferlng to vote., &rt. 2968,
APPROVED: Your6 ver,rf truly,
J. C. Davls,‘Jr. PRICE DANIEL
County Affair8 Divlelon Attorney General
Everett Hutchinison
Executive Assistant
Charles D. Mathews
First Assistant
EA:mwrem