No. V-0095 (1947).

• Case Date: March 20, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0095 (1947). 1March 20, 1947Hon. George H. SheppardComptroller of Public AccountsAustin, TexasOpinion No. V-95Re: Under Sec. 2, Article 4344, R.C.S., may Comptroller change rule regarding assessment of poll tax by County Tax Collector?Dear Sir:You have requested the opinion of this department as to whether or not under the provisions of Section 2, Article 4344, Revised Civil Statutes of Texas, the present State Comptroller of Public Accounts may change the long standing rule and regulation adopted by his department, which required the County Tax Assessor to assess all poll taxes at the time of the rendition of other property by the taxpayers and to place such assessments on the regular tax rolls at the time regular assessments are made. You have advised that due to the present method of assessment and payment of taxes in large cities of this State where property taxes are paid by loan companies for the account of the taxpayer, which payment, however, does not include all taxes owed by the taxpayer, the State has been forced to pay a double fee to the County Tax Assessors and encumber the record by showing the name on the deliaquent rolls. The proposed rule and regulation will provide that the County Tax Assessor shall assess all poll taxes at the time of payment by the taxpayer. Section 2, Article 4344, R. C. S., is as follows: "Among other duties the Comptroller shall:

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"2. Adopt such regulations not inconsistent with the constitution and laws as he may deem essential to the speedy and proper assessment and collection of the revenues of the State."

Section 3, Article 7, of the Constitution of Texas, is in part as follows:

"One-fourth of the revenue derived from the State occupation taxes and poll tax of one dollar on every inhabitant, of the State, between the ages of twenty-one and sixty years, shall be set apart annually for the benefit of the public free schools."

Neither the Constitution nor the statutes of Texas provide any specific method of assessing poll taxes, save the reference in Article 7209, R. C. S. (supplemental roll) which provides in part as follows:

"Collectors of taxes of counties, cities and towns, when any taxpayer applies to them to ascertain the amount of his taxes, and the collector finds that his name or his property does not appear on the tax roll,

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