HonorableGeo. 3. Sheppard
Comptrollerof Public Accounts
Austin,Texas
Dear Sir: opinionNO. o-4283
Re: Constructionof "disabled
veteransof Forsl~.Wars"
in the amendmentto Article
2959, R.C.S.,by SenateBill
Wo. 361, Acts of the 47th
Legislature.
Permit us to quote your recent letterrequestingan opin-
ion from this Department. It reads:
"The last sessionof the legislatureamended
Article 2959 of the RevisedCivil Statutesto read
as follows:
"'A poll tax shallbe collectedfrom every
personbetween the ages of twenty-oneand
sixtywho resided in this state on the first
day of Januaryprecedingits levy, Indians
not taxed, persons Insane,blind, deaf or
dumb, those who have .losta hand or foot,
those permanentlydisabled,and all
-- dis-
abled veteransof forei wtr, where such
disability_Is forty
-x3.? per z--
cent or more,
excepted. . . .I
"Severalof the varioustax collectorsof this state
have calledupon this departmentfor adviceas to what is
the definitionof the term disabledveteransof foreign
wars., Does this term includesoldiersof the World War
(a) those who went oversea,and (b) those who did not go
oversea?
"The furtherquestionhas arisen as to who
shall determinethe forty per cent disabilityof
such veterans. Would this departmentbe authorieed
to prescribethe ~methodby which the tax collector
shoulddeterminethe disabilityof the veterantax-
Bon. Gee. Ii.Sheppard,page 2 (O-4283)
payer? If not, then would the tax collectorbe auth-
orized to-requirecertificatesfrom the Veterans
Bureau as to the disabilityof these veterantax-
payers?"
It is our opinion,in answer to your first question,that
the term "disabledveteransof foreignwars" includesboth soldiers
of the World War who went overseasand those who did not go over-
seas if they were otherwisemembersof the amed forces of the United
States. In other words, it is not requiredthat a soldiershall have
gone overseasto constitutehim a disabledveteranof a foreiguwar.
Such a limitationwould not exist in the absenceof au express re-
strictionto such effect by the Legislature.
The questionof whethera veteran is disabledto the ex-
tent of forty per cent is, of course,one of fact. The etatute
does not provide for or requireany particularmethod of proof.
Obviouslythe only satisfactory manner in which this fact caube
proved Is by the experttestimonyof reputablephysicians. The
establishmentof a veteran'sdisabilityfor compensationfroisthe
Federal Government,is iu this way. A certificatefrom the Veterans
Bureau would be based upon such proof.
It is our opinionthat your departmentis authorizedto
prescribethe methodby which the tax collectorshould determine
the disabilityof the taxpayerand requirethat the tax collector
shouldaccept as proof of the requisitedisabilityeither the af-
fidavitof a reputablephysicianor a certificatefrom the Veterans
Bureau.
Yours very truly
ATTORNEYGENZRALOF TEXAS
By /s/ Zollie C. ~Steaklay
Zollie C; Steakley
Assistant
zcs.:Iy:IM
APPROVEDJAB 12, 1942 APPROVED
OPIWION
/s/ Grover Sellers cok.fMmmz
FIRSI ASSISTANT BY ./s/BWP
ATTORNEYGExaRAL CRAIRMAN