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21 Loy. L. Rev. 97 (1975)
Louisiana Constitution of 1974: Taxation

handle is hein.journals/loyolr21 and id is 109 raw text is: LOUISIANA CONSTITUTION OF 1974: TAXATION David Conroy* The Model State Constitution is based upon confidence in the system of representative democracy. The finance article reflects these beliefs by leaving to the legislature and the governor, the people's elected leaders, broad responsibility for the conduct of the state's fiscal affairs with ample power to adjust needs to the rapid changes characteristic of modern times. Ideally, some authorities believe, a state constitution should be silent on matters of taxation and finance, thus giving the legislature and the governor complete freedom to develop fiscal policies to meet current and emerging requirements. Even if such a situation is not likely to materialize immediately, the Model should not mirror the complex and lengthy fiscal articles found in many state constitutions and which obviously are barriers to responsible government.' The National Municipal League's Model State Constitution contains no mention of taxes at either the state or local level. The delegates to the Louisiana Constitutional Convention of 1973 (CC/73) 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. Taxes Generally While strong sentiment favored expansion of legislative power and authority in many areas, that feeling was not strong enough to overcome the basic fears in the field of taxation. There simply was not that much confidence in the system of representative democ- racy to give the Legislature and the Governor unbridled authority to impose taxes. Thus, the fundamental restraint on the power of taxation contained in the 1974 Constitution is the requirement that the levy of a new tax, or an increase in an existing tax, be enacted by two-thirds of the elected members of each house of the Legisla- * Member, Louisiana Bar; Partner-Milling, Benson, Woodward, Hillyer & Pierson, New Orleans; Delegate, Louisiana Constitutional Convention. 1. NATIONAL MuNictPAL LEAoUE, MODEL STATE CONSTrrUtION 91 (6th rev. ed.). 2. The Convention was privileged to have among its members Jasper K. Smith, the author of Act 140 of 1955, which originated the two-thirds vote requirement for taxes in Louisiana, by proposing the addition of Section 1(A) to Article X of the 1921 Constitution.

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