GOVERNMENT OF U. S. MILITARY RESERVATIONS. The United States has control of territory within reservation. enforcement of law outside belongs to State authorities. The Dance halls and other places, where women are employed in the sale of spirituous liquors, are contrary to the State statutes. Section 1349, M. A. S., prohibits the sale of spirituous liquors to the United States or State troops. Denver, Colo., June 30, 1904. HON. JAMES H. PEABODY, Governor of Colorado, State Capitol. Dear Sir-In reply to your inquiry of June 27, asking if a military order can be issued prohibiting the establishment of saloons and other places where women are employed, adjacent to the military reservation of Fort Logan, I desire to say: First. The military have only control of the territory within the boundary lines of the reservation. The enforcement of law outside is with the State authorities. Second. Dance halls and other places where women are employed in connection with the sale of liquor, are contrary to the statutes of this State. Third. I desire to call attention to the following statute which probably would be sufficient authority to drive these saloons away if its enforcement is insisted upon by the commander: "If any person, by himself or his agent, shall knowingly sell, exchange, give, barter or dispose of any spirituous liquors or wine to any of the troops of the United States, or militia of this State, being or serving within the limits of this State, except such supplies as may be ordered by the officers of the United States army, under the direction of the war department, such person, on conviction thereof, shall be imprisoned for a period not exceeding three months, or shall be fined in any sum not exceeding fifty dollars; and such person shall, upon such conviction, also forfeit any license he may have obtained authorizing him to retail spirituous or other liquors." Section 1349, M. A. S.. I believe this covers the question submitted by your communication. I am, Yours respectfully, N. C. MILLER, MILITARY POLL TAX. All residents of Colorado, of proper sex and age, are liable for military poll tax, regardless of citizenship. PAUL WEISS, ESQ., 1606 Curtis Street, Denver. Denver, Colo., April 22, 1904. Dear Sir-In reply to your inquiry as to whether residents of Colorado who are not naturalized must pay a military poll tax, I qoute you the statute, which is as follows: "The county commissioners of each county shall, at the time of levying the tax for county purposes, cause to be levied an annual poll tax of one dollar upon each male inhabitant over the age of twenty-one years, excepting active members of the national guard and such other persons as may be exempt by law. A-` failure or neglect on the part of the county commissioners to levy such tax shall subject such county commissioners, and each one of said commissioners to a fine of not less than one thousand nor more than five thousand dollars, for the benefit of the military fund; and it is hereby made the duty of the Adjutant General to institute proceedings against such commissioners to recover such fine. The said poll tax shall be assessed and collected in the same manner as is now or may be by law provided for the assessment and collection of other State poll taxes.” Laws '89, pages 399, 400; article VI, section 1. This statute makes no exceptions, and it is a well-settled principle of law that the support of the government, or any portion of it, may be assessed upon all residents, regardless of citizenship, excepting only the ministers and representatives of foreign countries, who are not engaged in business in the United States. I will, therefore, decide that residents of Switzerland in Colorado must pay a military poll tax, regardless of naturalization, unless they are merely visitors here. Yours respectfully, N. C. MILLER, MILITARY POLL TAX. Denver, Colo., June 14, 1904. HON. W. M. BRIDGES, Assessor Fremont County, Canon City, Colorado. Dear Sir-I am in receipt of a letter from you dated May 26, asking my opinion as to the exemptions under section 3082, Vol. II, M. A. S. I find the following exceptions: 1. Active members of the National Guard and such other persons as may be exempt by law.-3082, M. A. S. 2. Any person who is a working member of any fire engine, hook and ladder or hose company, or voluntary organization for the extinguishing of fire, or who has a certificate of five years' service.-2598, M. A. S. "That all persons who have served in the army or navy of the United States, and who have been honorably discharged from such service, shall be exempt from enrollment in the militia of this State, and also from payment of any military poll tax levied in this State."-Section 3029, M. A. S. Section 3764, M. A. S., reads as follows: "A poll tax shall be assessed on every able-bodied male inhabitant of the State over the age of twenty-one years, and under fifty years, whether a citizen of the United States or an alien." The foregoing statute may possibly be regarded as repealed by the Revenue Act of 1901. It does not exempt persons over fifty years of age, for the reason that it does not purport to exempt anyone. 1890. The opinions of my predecessors are to be found as follows: In the latter opinion the Attorney General holds that a military poll tax is not a lien upon either real or personal property. Our conclusion, therefore, is that the age should not be regarded as an exemption. Respectfully, N. C. MILLER, MILITARY. All printing and stationery supplies for the Adjutant General's department and the Insurance Department must be obtained through the Secretary of State. Denver, Colo., January 30, 1903. HON. JAMES COWIE, Secretary of State of Colorado, Denver, Colorado. My Dear Sir-You have submitted two questions on which you ask the legal opinion of this office. First. Are the printing and stationery supplies of the Adjutant General's office comprehended within the contract let by your office under statute 3663, Vol. 3, M. A. S.? Second. Are the printing and stationery supplies used in the Insurance Department of the Auditor's office comprehended within the terms of statute 3663, Vol. 3, M. A. S., and the contract let by the Secretary of State? "From and after the passage of this act, all public printing for the State of Colorado shall be done by contract, and not otherwise, and the Secretary of State is hereby authorized to advertise for thirty days in two daily papers published in the City of Denver, inviting sealed proposals for doing all printing of bills, memorials, resolutions, roll calls, calendars, cards, committee reports, rules of each House, record and other printed blank books, House and Senate journals, reports of State officers, inspectors and commissioners, ready-reference calendars, letter heads, note heads, envelopes and all other necessary printing, and when such proposals shall be opened, it shall be the duty of the Secretary of State to let contracts to the lowest responsible bidders for such items as they may respectively be entitled to by virtue of being the said lowest bidders. Every bidder shall accompany his bid with a guarantee of at least $1,000.00 that he will enter into contracts for such items as may be awarded him at the prices stated in his bid." M. A. S., Vol. 3, section 3663. It will be observed from a reading of the foregoing statute that the language is comprehensive and inclusive. It says: "from and after the passage of this act, all public printing for the State of Colorado shall be done by contract, and not otherwise, and the Secretary of State is hereby authorized," etc. Now, then, unless we can find some exception in the statutes relating to the particular departments under inquiry, viz., the Insurance Department and the Adjutant General's office, we must conclude that the printing and stationery of those offices are comprehended within the statute quoted. Section 4 provides that all supplies and printing and other things furnished the various officers and boards shall be paid out of the contingent fund, and it is argued from this that, inasmuch as the expenses for printing and stationery in either of those departments are not paid out of the contingent fund, therefore, it does not come within the contract made by the Secretary of State. If it is true that the act creating the Insurance Department and the Military fund, authorizes and requires the expenses of the two departments to be paid out of the revenues received by them, this provision only amounts to a continuing appropriation for the payment of such expenses. Therefore, it was impossible to refer to either of these departments in an appropriation bill, and the omission to state something in an appropriation bill which it could not possibly contain, does not warrant any presumption. Therefore, it will be impossible to take any appropriation bill into consideration in deciding whether the supplies referred to are covered by the public printing act. On the other hand, the fact that the printing and stationery used in the Adjutant General's office and in the insurance department are paid for out of special funds, is not a reason for excepting them from the provisions of chapter 103, volume 3. M. A. S. The application of that chapter is not to be determined by the particular fund out of which bills are to be paid and the act nowhere says that it shall be so construed. The statute is of general and universal application upon all subjects mentioned within it, and therefore it must cover every department of State, whether the Adjutant General's office or Insurance Department, unless we can find some special statute which has the effect of discharging either of those departments from the limitations of that chapter. The Adjutant General's office is governed and controlled by chapter 84, volume 2, Mills', and the amendments thereto. This chapter was substantially amended by chapter 63, Session Laws of 1897. This latter act provides for the furnishing of blanks and other papers, but no provision for printing other than the general law in relation to public printing; nothing that would exempt that department from the operation of the general statute in relation to public printing. There is also an additional chapter, No. 25, Session Laws of 1899, and a careful perusal of all these acts relating to the military department and the Adjutant General's office, does not disclose a line which gives that department control of printing |