OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
i
a- c. MANN
1IIQ*nNun)rL
.
: for 4n op
r qua.lfica~
of M81d4a08
la th8 state tb ?4x4?aptioa
Certlflaoter amide&as af
Ga1vsreon en
were met ‘chn :~%z941.
~fmknoth4r Stat44
now live wt.thtfreia
4WXlWjUS8830&t Ofd4V4b&iIkt IUld
irr'd+kllSa pFOjWt8, curd Othalr8,
hi8 COtmty,~ there 8~4 a gPbat, atibep
the. Sate of Teuri'wixo r4aah4d
Jan- lat, lf#l, who would
ffbd firrmvo~tlngii th4y am not
entltlsdto ex4mptlon~Osrtifioat48,iq q 4lwtion
hela.daringthe p4r 1942 srtdinto the,ecrrl~popWan '~.
of 1943; th4r4ior4.tI?amatter vu1 hqive‘tobe aetea-
mLpbd '38to uh4ther th684 p4OPl4,WhCWillharv4F4Si-
deat quaLLflcatioaaB4for4 any eleotian,are 4ntltled
to aa gr4mptlcaCartlflaatrr "
%onoz%bl%fZb%.r~%a
B. l'h%4~d, Pi84 2
It i8 OUF bXfmtiO?l th%t the ~~~tiOZl Of mte8tCCl
County 18 81,173,sod the poptthticn Of the Oity of QtiY%8t%Xi
gas 60,862, aocording,totha F%d%ti c%llSOa Of 1940.
"A pCrl.3
trU Su b% aOll%et%dima %wwy pa~8on
betmMntheage8 of twaty-cneBpd8lx);Jyems who
l'48~inthk%fht%t% OBth% ft?8tdsJOfJslmcrryp~-
ceding it8 levy, Iadlaw not t%xeQ,p%r%ckn% lIl%W%,
b&S%, dJ3SfOS@!Bbt ZW tbo8%~h%hn~%108t8hsnd
03 root, 0~PO dluabd, exoept%d.Tt f&all
nsaubkntlly
be p%ld at any tlm% b%tw%w tb% flmvt d%y or Ootob%r~
and the flrrrtday af Pebrnery folloyUg~ aad the pep-
eon wbesahe pap ft, fshsll bo eatltledto his poll tax
r4ceipt,evea if bfr other t%X48 %r% u&p%ld."
) ~ergpsrbanwhr,isplorethur8ixtpy~~ aid
or who 18 blind ox d%%f or dumb, or is p%m%mntly
disabled,or h%a lost On% h%nd or foot* Oh%ll b% %ny
t%tl%d to vat% wlthoutbs%ag r%qulx%ato pay a poll
t8X, if h4 ha8 obtatsed bi8 O%FtifhtShteOf %X%SQtitXl
frc%tth4 oot.mtytax col3eotoP'wh%a th8 Iram%ia liw&r%d
by th% pr4~~8mul Of this tit&e."
In thb caee if Pswkelr
VII.,
Rudy (&Dir. ADD.).170
9. bf.1042, it i8 8ddt
%l% WOrd8 'DC&k tax' amaa a tax upoa a'pamoa-
a C%~it%tiOnt%X-%YA&iPthi8Stat% SOOht%X .fS
levi%d by l.%wupon %3.lJn%zopimWm% betw%%n 21 and
60 yeacs of age with certainexaeptionsnat n404%8%ry
to bahsm statedi44%'
In otu opinion30. O-2208 #a%8 d%prtmeat bald1
"A parson i¬ linbfe far the payplantof the
PO11 tRX Ud%S8 h% aheu h%VS l'%illi&d %3Xt&28 4tat4 Ol!A
ths first day of JatnIarypr%%%d2lqfto lsrgkrg;it
fO114lI8that a D4rSOIlwho ltloV48
t0 24X%8 fSX% %ZIOthsF
stats Is Harah of th% yser 3939 ie pQt Ii%b~e for th%'
p8ym8ntofapoll tax $0 qurlvyhipto vca% In th%
year 1940. mPZW8t Vdr wOOdls8, 208 & w.'963 (ot.
'2%~.App., mit diECdSS%d).”
I jonorableChasrler
11.Ilaea&$d,~
Psge 3
m, fo11or8, th%rsfor%,that und%r th8 fact eubnritt%d
g qu.-u.t. thoss pemton8vho ,dldnot reside in Qalvsstoncoun-
on Sang l,@U, wauld not b4 liable Sor.noraub-
j4& to $y a poll tax uadsr th% law8 Of the St&+4 Of %%Xa8 for
that y0ar.
I~'.* + + pl'OVid4dthat 'sayWt4r wfia.i8eubbgest
to p&j a poll tz3Xunder tih4law8 of thin M.&4 or
OrdiaallC48 Of eLIyCity ?P tOWXiOf t-8 e't4t4,Eihsll
havq paid said tex ?4@m offer%% tb vote at any
eleationIs this state 8M%Jlds 4 reoelpt eh6wing '.
that said poll.tsxwas.pei8before the let day,oS
PebruarJEext preeed*~ suah electi%az) and; If said
VOtSP ~123 0XeSlQtf&l!ApZb* S'pou .t= aad T4eide8
in a city of 10,000 inhabitantsor more, he OF she
muat~procum a certificate,ehowinghisNor her'exemg-
r’-
> tion ea. r4qulredby,this title.;** f (Dndewaoring
! cura)
Article 2968, of thtvRevIseit Civil Stetutkaof GO,
providea:
NEwry person who itsexemptedby law fms the
payznentoi'thepoll tctx,~Eher reapepta
%a~4 bbaone entitledto ‘an& exemptionoIa$aln
from the
tax collectorof th8 coun~'of his or he~~m&!lena4,
a certlficat~ ahowlaghis-OF.her exmtiok from +&e
paymsnt of a poll tax." (Uizdereooring
oura)
'St& ex t pama. S& &$ath atatb’hiensntb,
age; i-444, noun a.%@.qW&m, length of
"$ y of reraidsnae;
tlms h% hss resided,3n eaid county;snd the length OS
time ~Lnthe city, and the aumbw of th% ward 02 voting
precinctin wI&oh &9 mafib8, and f&au al80 state his
street oddreasby am114 and amber, if nutnbsred, axidthe
@'CfUnd8 -on Which from payiS%nt Of
h4 claim8'exemption
a PO33 tax."
EonorabZeCharlesII.Theobald, pago 4
Art1010 2968~~ of tha Re&ed Civil statutesof Texas,
pi-ovidh
r
Qvemy person not Jn&t. to.the ciisquau.fioa-~
tio&J pat out in AlW~lO 2954 of the Revisedcivil
StatutesOS 1925 who..does not rqrlde in a city OS
10,000 lnhabitantaor more, ana uriola exempt mcm
The~3mentofauolX taxbrreat3onof the iaetthat
he.or she has not-yetx%mh&~the age of 21 year#&
the let day Of JanuaTgpreaedidgfta levy, or who~is
exempt Sivm the payabat OS a poll tax beoause hr 0~.
she~warn0t.e residhntof the stat* on the 1st day of .~
January precedingits levy;btatwho &all. have since
become eligibleEo~voteby resscm of length ai’~reaidenoe
or age, ahall, on op batore the 3lqt day of danu8ry of
the yeax in whhh h6.or she offem to vote, obtak, fro@
the Asseeeorand Colleotorof Taxes for the countyOS
i
Us or her reaLdenee a certlflcat.8of exesptia firm
(
and no such personwho ltae
the paymentof a pOl3 .tax,~
mm3 or ~rerclsed
to obtaaiaaaoh certiflcsteOf exemp-
;p qmgrralthepa~ntofspoll~ smll+eallowed
to vote. I
"Suoh exemptjxmon abaU on oath etate ais name’:,
age, raoe, oormtf of rmldence, oacupation,length of'. ’
t-8 he ha8 msidedinthe Stata Of If~X8~,~th~l~th
oftlmeheha~ res3.dedlninldoounty, the lengthof
t&e ln the aity, and the ntnnbe~of the wsrd or votIzqg
~preoinctin which ha r08ldew,and shall ala0 state hL61
.streetaddmaa by name and numbel), if numbered,aad
his or her rural address iz not 8 res+dent~ of'a city
or villJ3gs.He shtal also state the griermds upon whloh
he ola3.m sxemptioxi Sram the payment of B poll tax, and
pertainingtomforeign-born
sxch I.nSor?PatI.aP oitixti
oa is's& out in the certificatehemI+after preaml.bed.'
(TJnderseoringours) .. ,.
In the case of Clapk VII,Stubb'(Ct..Civ:Apgl)~13T 3. w.
(26) 663, the court,heldt
wAppelleechalUmged-the votes of *-+ l bearwe
each of them became 21 years of a&m per January,
1938, and p:riorto ~ovembex8, 1938, ~(thedate of the
election) and under the governIs statute,therefore,
they were not entitledt0 vote Vith0Ut q eXe-85@10~
c.ertftlcate. Artic3.e2$G%a;+V&r~on~aAnni Oiv. Stat.*
Ads of 1935, 44th big. p. 686, dh. 292, Seoi 1,~ pm-..
vfdes that each of the voto&stiqueatLonuaa requiretd
to obtain an exemptionoartif%ate before he OF'.she
HonorableObm~es..H.!Fheobald,
page 5 -
would bo entztlodtm vote. Roither of thm obtained
such..aaertificate. The atatutoIs mmadatoryand
these votem were not qualifiedto vote tit.$heelec-
tion,snd the trial oomt correotl~excludedall or :
such votes.a
Ih tab case of Ro@mi 61, Smith et al, lli38. W. (26)
~’
678, the Boawmaat. Co?irtof Civil Appeal8held that, In an oleo-
tion coateat,the reSusal(u1the part of tie dfistrfat cowt hea+
ing sauteto otamt~ a vote by a party who beoame 21 yearn of age
beforean olo&&on held og April 3, 1937, and subsequentto
Jyluar~1. 1937, ~88 not error,, wham ,maohvoteo failed to ob-
taln from the.tax aasesaop,+ndoolleator a scrrti.fioatC’or
eiemp- ..
tion and that such psrsonwa8!not a qtxal%Sfed voter..As allthor- :
ity for thla holdins,the oeurt cited Artfole 296&r,Vernoa8~
zt;tsd .$lF” Stfutes, ~f~Ct+ ~1935,44th I.eg.,p.~686, e. 292,
. . . ...~.
It till be noted tbat with the exceptionoS~the prorf-
,sionid A&ale 296&s, aupra, that there 5.eno.spoolfiastatutory
sxemptionwith ref&mncs to personsmoving Into thin.state eubao+
JBDIUL~ lat of tha 'par for whioh the polX,tax Iti
quent tom, 'loviqd.
It will Abenoted that w provlslom of A&lclo -68, euppa. am
applicable,to “Everyperson who.Is~exemptedby lav from $3~ pay-
ment of tha:poll tax. Doea this statuteinaludo;by I.n@Zoatlom,
.person#moviag into the State of Texas.subsequentto January1st
of the yeax .Sorwhich the poll tax 18 levied? ( :.
In cooley on l’axatian, 4th Ed. Vol. 2, sec..
,651i,~
it is
2dll: ,. "."
I"!kbxex0lnptlonAxe of two klads. 'Ehs'sirat ldaa
is an exprtiss exemption0s aertulnprepertrfrcm all, .’
of ceri~@ taxes, eitbeel entirelyor In.part.*‘:**
The sooomdkind ia an exemptionbp omissionvb%oh map
be .oithoraccidentalor intentional,as vhme the tax
le laid on certainnamed propertywithoutmentImIng
other property. Every ststutefor the levy of’taxee
is 5~3a s0u.s~) a statutemking exemptions;that i* to
say, it leavesmany thingstmtaxsd whLch it would be
entlrolycompetentto tax if the legislaturehad deem-
od It wliseor go32tio.”
In th4 aam4 Of ~h4lopW *il.City of Austin (CUP. Gt.
App. 5th cir.) 85 Pes38nl359, it ia so.ldt
a%xl?ultptlQn’
meoneiros fromliabIlIty,from
duty, rrcu 4*rvh4. Xtia 8gnoo,8 fsvorand lm-
munltyj taken out rrcm lxldarth4 g4n4r41rul4 not to
b4 llk4 oth4m who 4z4 not oxomptj r404ive4&s not
! mak48r4turn~’ *
I xt 18 our Qp3nion,th4nroP4, thnt th4 x.&.sla~ Y&-
I/ taded to lnalwl4, wfthin tha pmaw of AFti0l.e 2968, gupra,
thO84 p4Psoa4who didnotrori& in th4
stat4 0iPezsa onJsn-
I lJbrylsto?th4yeaProrvh%oht.h~pQll taxirl4lrlijdandvhO
! reddS kr a Sity Or t&l thOUapnb lnhabitants~Or mope and who
are
in other ruapoet6purrlititi votmra a* oontempl4t4din Article
2955 0r VOFXIC~~~S ci0fl stetot9~4 OX w-8.
! Tollare, th42e0rs advirod,ia 4nmmP to yaur qoeation~
! tat th08+3p0m~~h0hsv41110~4dint4 th4 stat4Or~42548snd
your oounty after January lt
1941, under th4 ruling in the ~884
of Ulmk VI).8tubba.supraeand Roger8 VII.spit& et al, eupre,
and who do not reside inn city or 10,000 fphabitants~ Qrnore,
and who hare eince bmmtu3 eligiblete vote by m88on 0r.x43gpih
of r4si&m44 8a oontempla~ed ti Arttile,2955,supa, are entitled
I to bo ismued 04Ft1fuat48'0r 4xemptlanvlthln the p,rovlsioIm or,
and es aonteatplatod in, Article 2968% of the R4vls4dCivil Stat-
utes or T-S.
YOUS~S fbth8r~dvmd ehstiti~ th4 apiai~0rthi~
departssentthat under the ruling in the 0444 of Clark vs. stubba,
t supra,and Roger4 VI).smith, et al, snpn, that those emionswho
have moved late the State of !femr aface Janu4ry 1, 19i1, sab are
j In other nspcrotcl qualWl4d voters ai3 *ontomplatodin Art1014
1 2955, tmpn, 81~3who neide 33161t3fty0r 10,800 bhabitanta or
more, are, under th4 provt8iaxu 0r ktio14 2968, 4ntasd to re-
ceiv4 corttiiicrtes 0r exsraptidn~FOIUth4 p4yment or poll tax a8 ,
i therelw4os#xmploted sad provided.
!t We trust that la th;his
mannor ve have fully 4nswew4d
YwaP
,..lnqtlby.
!
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