3.-
April 11, 1939
Hon. Pat Beadle
Criminal DistrictAttorney
Clarlretilb.>Texae
Dear sir:
opinionno. o-612
Be: Baaedupon the recordse reveabd
by the minutes of euoh olty can-
oil, IB the ordfnanoeattempt*
-twlevy a poll3.w for the olty
'. a ~ralldordfnauaeof .thecity of
c3aclrarillJ¶
in .vlel~~of
Article
J.033r
Your requestfor & opl&an~op.the above etated qneetioabae
been +-eoelved
by this offfoe.
:.
We,quotefran your l$ter .sefollows
Ume mfnutee of a olty oo&Oliof tie oltyaf CltukcWej
'EelaH;reveal that .cm'Au&t'17r;h~~
1931,~'ifti~iM&ei&ment of
AirWclij:1630;.~the:'ei~~.olt~~cbancilat~~ted
t.6lew a poll lax
t+i ti&:Lidikbl~~
t6ie aidtii ~iag ~ofvaaid~~oity..
to ~~ a poll *.:titi tifleit
S&h m'kutee *6‘uwwbthat
of-mid olty wa passed at a meeting at which on4 four membem
of the city oomoilvere present. TheMayor aleovae preeent,
- aooordfngto mob record. At ihat tlme~thecity of OlarkBTllle
badelefitelsotedaldemen. The reoonl doesnotrevaalhcw
themembers oftbe oounollwhowere Preeentvotadapar the qnee-
tlon, but mere4 states that each ordfnamoewee passed at ersfd
meetlllg.~
Artlolee1030, l.031,1032'aud1033 of the EerIeed~Cl~lLStat&ss
of Texea reed ae followe:
*Art. 1030. Thec1tycouno11ah.3llhaYe power to
levy andoollect.anenmalpol.ltax,notti exoeedoqe
@..OO)Dollar of every InbabItantof said city over the
age of twenty-one(21) and under eixty (60) years, those
perem exemptby law frcmpayingtbe State P0l.lTe.z
exoepted,who is a residentthereofat the time of stink
annaalaesesemexlt.
Han. Pat Beadle,April ll, 1939,Page 2 (o-61.2)
"Art. 1031. The city oounollshall have the power
ta levy end collecttaxes,oaauo4.ykxwm as lloenses,upon
trades,profeselcw, oalllnnge anzlother businesscarried
on;and eachpersonrnd firmengaging la the following
trades,professiona,callingsendbaslneaa, enong others,
ahallbe liableto pay euoh lloeneetax; every person or
flxm keepluga ball alley, or nine or ten-pinalley;every
pereon orfinnsellfnggoode,wares andmerchendiaeat
public aUCtioW everymerohandiaeor oottoabroker or
ccm&~slon merchant;every per8011 or fizm pursuingthe
occupationof hawker or peddlerof good! or any artlole
whatever;butthia enmneratlonehallnotbe held to deprive
the alty ootmollof fhe rlght to levy end oolleotother
lioensetaxee, (1161
f'mmotherpereone andfinu uaderthe
gene781authorityhere5n granted.
*Art. 1032..lloth& herein ahallprevent the city
0otmollfYan oollaotingthel.ioenee,audaachlloensetax
prov+d for Wy thle.title. Eaah eetabllehmentehallbe
,llabletosaid.Ilaanee,~;Md.~~or~parsninS
oooupatlats,buslneee.,' avocations or oallfq eubjeotto
aafiltaxshallpayoneaoh. Holloenae ahalleitendt.0
more theaone eatabUsbnwt,or lnalxldemoretbanone oecu-
pation,avooatlon,baeineesar oalling.
"Art. 1033. The ol$y ooaacllahallhave Power to
pmvfde by 02dlnanaefor'fbeaseeeslng,and ooU.eoting.of
qaid tiea, and~'to.d&eimine when taxes shallbe paid by
c~at~,"andsifienbjithaindlildidlincolpwstors.
Ho tax BhjitibeLevi& unlessby carwentof two-thirdsof
We aldexmeaelected.*
~If the statateedelegatlngthetaxIngpower to amunlolpallty
presortbethe manner or mode by whloh it shall bq exercised,the pra-
eorib&.maunere.ndmode maetbe at leaatsabstantfaUy pursued. The .
statat& glw to oltlea and towns operatingander the generallaw awthorlty
tapam epGhordlnanoeeaaw'be deemedproper to the levying,layiag,
imposing,asseselngand collectingof taxes. In munlclpalltlee operating
wider the generallaw taxeemaatbe leriedby ordinanoe,ae dlstingaished
frcmmotlon or reeolntlon. The statnteaprovidethat no tax ahall be
leviedunlessby oonsentof two-thirdsof the aldermenelectedwhich
meaua that two-tblrda of themambera of the oltyoounolleleotedmuetbe
preaenteaulvotefor the ordlnaaoelevy- the tax at the t&e It ie
passed. Dill ~8. City of Blelng State, 269 SW 769,Raohford w. City of
Portleahee, 46 SW 2nd 1057,Celaya w. City of Erowaeville,203 Su 173,
Tes. hr., vol. 30, p. 481.
J. -
Hon. Pat Beadle,April ll, 1939,Page 3 (0-6~)
Iu view of the foregoing autioritieayou are reapeotfully
advisedthat it la the opinionof thisDepartmentthat no Poll tax or
any other tax shall be leviedby the oity comoil exceptby consent. of
two-thirdsof the aldenaen eleotedand that the ordinanoeof the City
of Clarkaville,Terra,attemptingto levy a city poll tax ia invalidand
cf IIOlegal effect,unless such tax was leviedby ooment of two-thirds
of the aldermen elected.
Trustlugthat the foregoinganawereyour inquiry,we remain
Vergtru4mur~,
ATlYmmY-OFTHYAS
By Is/ Araellw1luam
ArdellWlllirrma
AsafEatant
AW:AW:ds
APPROVED:
/s/ cerald c. MaIn
ATlW@lEYGIctmALov~