State of Louisiana, Constitution of the State of Louisiana (1845)
“ Taxation shall be equal and uniform throughout the State. After the year 1848 all property, on which taxes may be levied, in this State, shall be taxed in proportion to its value, to be ascertained as directed by law. No one species of property shall be taxed higher than another species of property of equal value, on which taxes shall be levied; the Legislature shall have the power to levy an income tax, and to tax all persons pursuing any occupation, trade or profession. ”
