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Part Two The Louisiana Constitution and Commentary, Art.VII Revenue and Finance

From: The Louisiana State Constitution

W. Lee Hargrave

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2021. All Rights Reserved.date: 18 May 2021

Delegate David Conroy, though acknowledging that the Model State Constitution contains no mention of taxes, wrote that the 1973 convention “never seriously suggested that such an approach was desirable for the State of Louisiana. To the contrary, history and the mood of the people demanded restraints.” The restraints included requirement of a two-thirds vote to levy or increase taxes, income tax rates and homestead exemptions from property tax fixed in the constitution, and a three dollar automobile license tax. This constitutional detail and resulting lack of...
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