OFFICE OF THE An-ORNEY GENERAL OF TEXAS
AUSTIN
Bon. Stephen Y. Eebart, page 2
**Lessor hereby warrants an4 agrees to
defend the title to the lend8 herein de-
scribed, and ageea that tha loeaee &all
hme the right at any time to redeem SOS
lessor, by payment, any mortgm, tams,
or other l&ma on ths above dmaribed lands,
ln the event or default oi payment by les-
aor, and br subrogatedto the right8 OS
the holder tbamof,'
“The Tar Oolleotor take8 the position now
that since tkm poll,tsx reoelpts w4re not ieeuad
before Januery 51, 1940, thet he aennot iseme
t~.now. Th4 lessee tak40 the position that
mice tha poll~taxeswere paid in duo thno aa-
oorilia~to law, and that the la& paragraph
above referred in eald lease held by the 1486ee
who paid the poll tax, proper17 sigma an4 x&o-
tarizmd, we8 sufflclantauthority for the Tax
Collenator to have irmaed the aotual poll tax
reeelpts.*
It is alaar, in our opinion, that t&a lssuuane4
of voting poll tax reoeipttsby the tax aollaotor u&&r
the oimumstancr88dewribed in yw latter, waul.dbe
violative of th4 tollfming 8tatutser
Mlole-2961, Retiaed Oioil Statutes of *as,
whloh pxovides:
If the taxpaper do4a not r4eiQe in a aitr
of tsn thoui8a.Minhabitants or more, hi6 poll
tax must either be paid by hipnla pereon ox!by
one duly suthorlzad by h&n in writing to
6~6110
pay th4 marm, mud to furalah the oollaotorth4
informationne~sssbcryto till out the blank8
In the pall tar receipt. Suah authority and
informationaatstbe signad by the p~rtp who
owtm the pall tar, end maat be deposited ulifb
the tax oollecrtor and iilad end prenenod by
hiPI."
.,
8Y4
Eon. Stephen F. ?Iebert,;'age3
"All tax raoafptte issued ior any year
after January Slat shall be stamped on the
faw therrofr *Holdernot entitled to vote,*
and thm nm# of the holders or euoh poll tar
reoeipte shall not be inoladed in the list of
quelified rotexsw
It is obeerved that Article 2961, eupre, 1y-
uirela the tarpayor
not only to si@ 4n aganoy author-
tvrtion but also th4 atatenmnt 04nts..blng th4 lnioana-
tion neoesaaryto enable the tex rrolleotorto prepere
fihapoll tex seoeIpt, eruneto be deposited with the
tax oalleotor end filad end ~r4s4rv4d by hka. l&snlfeot-
ly, tfiferequuirement of the statute hae not-been oom&Ied
with under the iaota stated &I rour request, 4-n ii
the oil and gas lease drsoribed w&e a suffioient sgeaay
authorization oonaeming whloh we need not end do not
exprese an opLlion*
Ukzewike,Artiale 2968, eupra, pleoea the ems-
&tory duty upoqthe tex aollector to etenzpetathe raoe
of eny poll tax reoeipt issued after Jinuery 3let of any
year the word8 mHolder not entitled to rote". Oertainly
this provisiacwould be vIolated were the tar oolleetox
at this tisa, to leeue a poll tar reoeipt without the
aotetion thereon ad pramrlbed by thie statute.
We aleo oell poclrattention to Artfole 199 of
tho Penal Code, whioh proddesr
.%uytax oolleetorw@o deliver8 a poll tax
rsceigt or certirlcsteof emi@Son to eny 0x84
except the one entitle&l thelgto an& at the t%me
when the tax is pdd or the oertffiaate of es-
emptioriie applied for, 4zaqt an speoiallg per-
aitted by law shall be fhmtI not leas themone
huMsed z&r mm then one thoueend dolle.re,and
shall be resoved rmo: orfioe."
YOU am,therer0ra, mepm7tftll1~advfeed fhet
If 2.8our
-_ opinion that _ there an noaatopa *aLoh the _.
tax oolleotormay tam, unaer tn4 o~oumstanoe8 aesomtb-
ed in your letter,ahereby ha zany at thio time; under
the st.etutesuefi.nl~ the dutier or his 0rri04 pert&k-
lng to poll tamsa, issue to the subjeot parties a taliQ
voting poll tax reoeipt,
Truatl.ngthat we have ~etisreotorllyanswersd
your lnqulry, vm remain
Your8 very truly
COMM”TEE