The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-02-17
TEE new REVENUE BILL.
Report of the Committee on Ways
and Means.

Room COMMITTEES ON WAYS AND MEANS.
New Orleans. february 10. 1881. ,
To the Speaker and Members Of the House Of
Representatives:
Your Committee on Ways and Means, to
which was referred
House bill No. 50, introduced by Mr.. W. W.
Farmer Of Ouachita, entitled
An act to provide al annual revenue for the
State OF Louisiana by the levylng OF annual
taxes upon all property not exempted by the
constitution from taxation, and by prescribing
the methods of assessing aud collecting the
same and Of enforcing the payment thereof,
Has laborlously, infinitely and thoroughly
examined aud considered said bill, aud has
consulted In regard to 1t all the executive
officers OF the State. except the Governor.
who WAS prevented by the inelement weather
from attending the consultation. The COM
mittee has seriously considered all tho sug-
aestions and criticisms concerning the bill
which have reached them from all other
sources The result is that the committee
approve and favor the original bill, with some
notifications and additions. Instead OF re-
porting back the original aud suggesting the
| amendments in this report, the committee
has prepared substitute, which contains. as
whole, the original as 1t reads with the
amendments engrafted In 1t. This substitute
| has the same title as the original. and has
been prepared with great labor and care. 1t
receives the entire approval OF the committee
az the very best practical settlement OF the
conflicting views Of Its individual members,
who, knowing the imposslbllity OF each mans
ideas being adopted. and the difficulty OF
uniting the minds Of any nine men on one
plan Of adjusting any complex differences.
have each yielded something In order to
agree upon revenue bill. which. the com
mittee thiuks. ought to reeeive the approve.
OF the General Assembly, Of the Governor. ot
the COURTS Of the press, and OF the people. IL
Ia manifest that no human power can devise
a revenue bill which will receive the approval
of oil men or Of oil Legislators. Any system
aud some serious doubts, II not objections.
The problem ls not TO draft q perfect bill. but
ID to present one which will be less imperfect
than another plan. 1t Is easy to find fault
with what s done II u difficult 70 ao some. taoa
article 81 Of the constitution requires that no
"bll shall become a law unless on Its final
passa ye a majority OF the members elected TO
each house be recorded as voting IN its
favor" and that the House now. con.
atsts of ninety-six members, elected and
actually seated, besides two unoccupted
seats, the necessity becomes most apparent
for concessions on the part Of nearly al Oh
us, In order to secure tue forty-nlne or nlty
/. votes required to pass any rsvenue OH
/, through the House. Almost all Legislation ls
J the result OF compromises not on Vital prln-
ciples, but on ey.tems, plans Or details, Inc
/ facility with which amendments can pc DC
vised and proposed has frequently occasiOnet
90 many alterations In original bills that thu
, entire system upon which they we're con
structed has been obliterated, and they have
been rendered dlsiointed, tucOngruOus ant
!, more or less imperative IL mas very oltel
/ occurred that the movers Of amendments
: which were defeated have voted against tht
y whole bill on its final passage because of thei
1 defeat. Such q course Of action on an!
Z lengthy or complicated bill would now cause
y its rejection on the final vote. The necssslt,
:, OF some revenue bill being adopted
: at the present session OF the Gen
q eral Assembly Ia 30 imperative an'
overwhelmtnR, that any legislator ~ nigh g
i vote for any bill which passes to Its thlrt
reading with or without the amendments b
proposes or favors. In orJer to secure speca
+ Investigations and accurate preparation o
J. bills, committees are provided In parllaments
: congresses and legislatures, which, Will
neither infallibe nor particularly sklilful, ar
! the advisers Of the whole assembly upon Tn
y special subjects referred to them. This CON
=, mittee has exhausted whatever skill ana car
n oppose the Improvement OF the blu by Jud
n cioi,s amendments. 1t has been we'll said
of however, that innovation is not necessaril
o reform, aud change is not necessarily III
70 proyement. The committee has kept stead
u ly In view-tirst, that a revenue must b
Il raised second, that the constitution com
'N pes the taxation OF all unexempte
property; third. that the credit OF th
- State must be sacredly preserved; Its schools
It's public institutions and charities ana II
levees must be maintained and Its executive
n Legislative and Judicial departments must
le supported; and fourth. that those citizen
70 who pay their taxes without compulston sha
III no longer be forced to bear all the burdens
u H. taxation, but that those who will not pa
!. ~ without compulsion shall hereafter be con
ns pelied to pay their taxes. The constitutio
ed says, article 202: Taxation shall be equt
1e and uniform" It Is not equal, or uniform
ld or Just, to tax the willing and obedtent eli
zens and allow others to go Tree. Objection
are made to this act that 1t Is too stringeI
and severe; but the worst that can happet
at to any man is to pay his taxes, ana that - !
he ought to do or ought to be made to Go. III
e. citizen who wthhods from his governmel
~ his just share Of the contributions levit
* equally upon all for its support Is not q
sn ., titled to its indulgence. Your committ
no nu distinctly announces that tho present act
e Intended to secure the actual collection OF Il
Va taxes, voluntarily from the willing and
it. compulsion from the unwilling. and no b
wv having different intention could receive tt
approval Oh iL5 HiSulbclS. oDJbCLlOAo dlo OIL
made to this bill that 1t compels the payne
n of the taxes on movable property early
the year. But 1t must be remembered, firs
that the constitution, article 2l1, reQuir
nd that 'the tax on movable property Shall
ad collected In the year in which the assessme
a Is made" and second, that the assessme
he made In 1879 is superseded entirely by the q
as sessmpnt to be made under this act, In t
20 year 1880, and that the taxes assessed In l8
iell due February 1, 1880, several mont
-. earlier than the taxes will fall due under tt
y act. Enormous losses OF taxes assessed
movable property have resulted from della
Of Ing their collection until the next year, VIII
IN the property had disappeared. The cons
Sc, tutional requirement and this act are inten
'ce ed to avoid such losses hereafter. Your col
mittee solicits the indulgence OF the House
their statements Of some OF the reaso
which have induced the adoption Of some
13: the details OF this act.
a. r THE TITLE
has been criticised as not covering all the pl