January 9. 1939
Hon. Forrestar Hancook
Distrlat Attorney
Wuahaahla, Texas
Dear b. Haaaook:
opinion NO. o-42
Re: Poll Tax
Your telegram or Janwry 6, 1039 aa rollora, re+
'WAXAHACHIETRX JAN $ 1939
GERALD C. MANN
ATTORNEYGRNERALOFTEXAS AUSTMTFX-
WHAT POLLTAX IS ??ECESSARYTGVGTE GA INDEPERDXHI
SCROOL DISTRICT BOND I;;StiTO BE HELD JANUARY 7
1939 ASSUMIH: ONE RAS PAID HIS 1933 POLL TAX'BUT
FAILED TO PAY HIS 1937 POLL TAX IS SUCH A PERSON
ELIGIBLE TO VGTE IN TIlEAFGRXSAID ELECTION? KCRX
OPINION IF PossIBLE-
In ruply thereto,the following wire was sent to
pa da or totlay:
"AUSTIN Tax JANUARY 7 1959
EONFORRESTERRANCOCK
DISTRICT ATTORNEY WAXAHACHIETEX
QUALIFIED VOTERS ELECTION TODAY OUR OPINIOH
PERSON WITH 1930 FOLL TAX RECEIPT ONLY NOT
QUALIFIZD VOTER PXRSON '::'ITR
1937 ?OLL TAX
RECEIFT IS QUALIFIED SEE ARTICLE 2955 REXISED
STA'l'UTXSAND NEIL VERSUS PILE 75 SOlJTRbXSTZRIi
SECOND 899 -
ATTORNEY GENERAL c;FTEXAS
BY GXO S BEXRY ALSISTANT"
,'
I
Hon. Forrester Eakoook, January 9, 1939
In conrinaationor your wire hereinabove quoted, thie ie
to adivse yhat by an opinion of Honorable Earl Street, Assistant
Attorney General, on December 20, 1935, in hi.8letter opinion
addressed to Hon. Don Parker, County Auditor, Eaatland, Texae,
the followingwas his holding:
"Article 2935, R.C.S. and court opinion or Neil v.
Pile, 75 S. W. (Zd) 899, to errect that if a person
offers to vote during tha month of January 1936, he
need not have paid the poll tax which ia now due,
but whioh he has until January 31, 1936 to pay.
If he paid his poll tax prior to Jammy 31, 1935, .that
18, if he holds what is cmtaonly kuowu ae a "1935 Poll
Tax Reoeipt* he is eligible to vote during the month
of January 1936. If he does not hold suah receipt than
he is not eligible to vote during said month even
though he may have paid the poll tax which ,isnow due
: and payable, that is, what is commonly kuowu as the
:. *1936 Poll Tax Reoeipt."
Your attention ie espeolallp aalled to that part of
Artiole 2955 Revised Civil Statutes of Texas of 1925, which in
part reada as followa:
I)...holds a reoeipt showing that said poll tax
was paid before the first day of February next pre-
ceding such eleotion;. . .*
We believe that the opinion heretofore given by Rr.
Street, and stated above, is the law and the rule ia therain
aorreatlg atated.
Believelng that we have made the situatiou olear to you,
we are
Yours very truly
ATTORNEY GENERRL OF TEXAS
BY (sign&d) Gee. S. Berry
Assistant
GSB:RS
APPRGVED:
(signed)
Gerald C. Eann
ATTORREY'~GERERALGF TEXAS