R-197
,?
E Y-I-ORNEY GENERAL
PRICE DANIEL
ATTORNEYGENERAL
Hon. Qeorge H.
fhmaPtP:er or
.$i:, yinion Ro v-g5
Austin, Texas: .
Re: Under Sso. 2, Article
‘-4344, R’.C.S., my comp-
troller change rule re-
_gardlnq’~oBearment of
11 tax by uouuty Tax
r ollector?
You @we reqdeated the opinion of this depert-
msqt as to wl$ $&or OF sot under the pravlsioas of Seotioa
2, Art1oie 43!4, RePiawllOlVll statutel of Texrr the pre-
sent strts ‘Coaptr~ller ‘or Public Accoumt8 may’ eh~uga tfm
loug stand-iag mile and re ulation adopted by hi8 depart-
msnt, which required the $ ounty Tax Assessor to asaeaa
&I.1 poll taxes at the time of the rendition of other prop-
erty by tha taxpayers and to place such assessmenta on
the regular tax rolls at the tUaa regular amsrrmnts are
made. I
“/ (, ‘T,
( “’ :,,’ ., i ,, l[‘oi.Mva rhilsd that due to the Present method
of ‘atia@b&m~t.sad p&y&eat of taxes in large oities of this
I,; ‘.St*$e whrre taxes am paid by loan oompanioa for
the accouur papr whioh payaeat, hoireier; does
act W&i& all taxes cued 6s the taxpaym, the Mate h&a
ken forced to pay a double See to the Countf’Tax AswS-
awei and encumber the record by shoving the nana on the,
d0sllaquent rolls.
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Hon. George H. Sheppard, Page 2, V-95
“2. Adopt suoh regulations not iacon-
slsteat with the oonatitution and laws as he
may deem essential to the speedy and proper
asaeasment and collection of the revenues of
the State. ”
Section 3, Article 7, of the Constitutloa of
Texas, is in part aa follows :
“One-fourth of the revenua derived from
the State ocoupatloa taxeq,and poll tax of one
~2..
~ dollar ‘ori qveFg F,mabitanf$.of the State, be-
tween tha ages’ ofL,tie&‘+odbi an&sixty yead,,
shall be aet apart &nnuallj,,for the banefit
of the public free rehools.
Keith& the Cohsti&timi nor the statute8 ef
Texas provide any specific method of lssessla poll tbxoa,
save the reference in Article 7209, R. C. 9. f aupplewat-
al roll) which provldos in part a8 follows:
“Cellooters of tax.8 of countiea, cities
aad tewna, when any taxpayer applies to them
to aaoertaln the anount of his taxes, and the
collector finds that hla nams or his property
doea net appear OQ the tax roll, shall asuem
maid taxpayer them amd them, collect the taxes
aaa eatar the same upon a supplamental tax rell
to km made by him . . . The tax c,elloot or ahall
roeeive the fellawing eempensation for his ser-
vlaes oa all assessments made by him under thia
Act, to wit: . . . and for assesrlng the poll
tu, five centr for each poll; which fee ahall
k paid in the mam ;ay as the tax laee~sor~s
Ime in Article 3937.
Therefore, the opinions of the higher courts
of T&as, which interpret Section 3 of Article 7, o’f
the Conat;itutlen, should ba deolsive of the qumstlon as
to vhethmr the propored rule and ,rogulation to be adop-
ted by the Oomptroller of ?ubXe Aaeouats would bn la-
coaristeat with the Constitution and laws of Texas.
Tha Court of Crimiaal Appeals in Solon v.
State, 114 5,. W. 349, 359, on rehearing, held in part
as f ollova :
”
Under tblr prsr$rloa of seotlon
3, art.‘71 if tha Conrtltutlon above, quated
Hon. George H. fhppara, Page 3; v-95
thsre Is,. in express term, levied in this
stat. a pell tax on ovary male Inhabitant’.
thereef between the ages named therein; and
If this section oft the Oonstltutlon is to
control, such poll tax is fixed without the
necessltj 6r legislative latlon .
In the case of Parker v. Busby, et al (Civ.
App.) 170 9. W. 104.2, 1045, It was held aa follows:
“The sixth assignment ceaplaias that the
judgment I.8 contrary to the law and the lvl-
dencre ia this, The aam ar smlthor 0r the
plaintirr8 appoara om the tax rell8 rr Eardin
county fer the year 190, and, such belag the
case, befere defendant, ae tax collector!,
would be luthar5.zed to issue to thea poll tax
which the uncontradicted evidenae shfws t&t
,eaah ef the platitlffs failed ta do. tPphasis
addodt
m court thoa aoastruod Article 7567,’ M4red “’
: ‘.._..: Statutea, wr brtii~.l~ 72QB, R. Co a. ,1925, ww lnd :
>, further rt8tOd s
“It ia u&i&et, we think, that the ai-
sorsy8t by t&8 mm&&mtmr.80 mevlded Ii thlr
art iof* lur refmrmam to t& mlseerem*f ei prop-
:
,:?: ,‘.
‘_
ISen. tiamqe 1.. Uheppard, Pago 4, V-95
person - a aapltatiea taa - ud in thlr state
such tax ir lbvled lw upen 821 Uti per-
rmm ktvmen 25. and% 0 years of a&a, vlth
w~;~n ezeeptiear wt ueasssary to be here
. RevLIod Statutes, Art. 73%
k
la4 assstas~t w&m the cellec-
to% m@b 'tlWYd t&at the nams of bho plaia-
tiff& d;l$ mt qpbas @a the tax roll, aud be
blurt WlP ” q;)*Lqf&e p1a t #vr t&&eaet¶*
am e r hh tkagW3t 01 fai Y ee tm dm 00.”
asis added)
~&Mb tib$o $Qlr#gOil%& 8UtbsPities it iti *ridant
that there bal no sgrcif%c pmv1sisu ooaeriacil aa 6ltih-
er the Coartltu Y ion or
:’ lavr of this State whl@ S)uiBiSMs
the time r0r the assessmmt 0r poll taxes, the pPapWod
rule and ngulrtlon i-equiritag t&e County lkx Aaressor tb
aasom swh taxeu at the time of W$mmt, wt kkag in-
a0ckrl8to8t therewitlp, would bt a valid rub *1 r*Wa-
tiem.