Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-02-19

as now levied. The bill has been read
twice in the Assembly and ordered to en-
gossment. 1t reads as follows
An Act 10 amend Sections l, S, 10 and Il, of Ar
ticle II of the Constitution.
The Legislature of the State Of California, at
its tWenty-SiXth session. commencing on the
9TH day of January, 1850, two-thrds of all the
members elected to each of the two Houses of
said Legislature voting i'll favor thereof, hereby
proposes that Sections /, s 10 and II, of Article
Is OF the Constitution of the state of Califor-
MIA, be amended so as to read as follows;
Section l. All property in the state, except
railroads, not exempt under the laws of the
United States shall be taxed in proportion to its
value. to be aScertained as provided by law.
The word property, as used in this article aud
section, is hereby declared to include moneys.
credits bonds, stocks, dues franchises and all
other matters and things, real personal and
mixed, capable Of private ownership; provided,
that growing crops, property used exclusively
for public schools. and such rs may belong to
the United States. this State or any county or
municipal corporation within this State. shall
he exempt from taxation and, provided fur
Their that railroads shall be taxed as provided
in section 10 of this article; and, provided fur
Their that the Legislature may provide for the
exemption from taxation OF ships and vessels
owned and registered or enrolled in this state,
or may tax such ships and vessels on their gross
or net earnings, in lieu Of an ad vaorem tax.
The Legislature may also provide except III
case of credits secured by mortgage or trust
deed, for deduction from credits of debts due
to bona fde residents Of this State. Double
taxation in any form is prohibited.
Section :. The Legislature shall, by law, re-
4uire each taxpayer in this State to make and
deliver to the County Assessor, annually. Il
statement under oath. setting forth specifically
all property, real and personal, except railroad
property, as defined in Section 10 of this article,
owue6 by such taxpayer, or in his possession,
or under his control, at l. o clock meridian on
the first Monday in March.
Section TO- All property, except railroad prop
a. 10 q pl
and county, town, township. ordisrict in which
ii is situated. in the manner provided by law
Every corporation and person owning or operat
ing Il railroad, or any portion thereof, Ill tins
State, shall, on or before the first day OF July of
each year, pay to the state Treasurer all annual
tax of two and Il half per cent. upon the gross
earnings earned within this State of such rail-
road for the year ending npOn the 3ist day of
December next preceding; which tax shall be
in lieu of all other State and county taxes upon
the franchise, right of way, roadway, roadbed
rolling stock fences, rOuud-hOuses, stations
and their appurtenanceS, and upon ferry
boats when operated as part of such
railroad, and upon the shares of the
capital stock, and upon the mortgages, deeds
of trust, contracts, or other obligation by which
a debt is secured upon such property. All other
property bciongingt to such corporation or person
shall be assessed and taxed rs other property is
assessed and taxed. The gross annual earnings
earned during the year ending on the 3lSt day
OF December last preceding, OF all railroads.
shall be. annually. before the LIST day OF May
thereafter. asceItained and declared by the State
Board OF Equalization. In all cases where rail-
roads are situated partly within this State and
partly without this State. the gross annual earn
insS thereof shall be ascertained and deter
mined by taking
First-The gross earnings which, during the
year last preceding, have been earned wholly
within this State.
Second-The gross earnings which, during the
same year. have been earned partly within this
state and partly without this State, which shall
be aScertGined by apportiouing such earnings
between this state and other States or Terrific
ries, in the proportion which the number of
miles of such railroad situated i'll this State and
used in making such earnings bears to the
whole number OF miles thereof by the use Of
which such earnings have been made. The
proportion of interstate earnings thus aScer
tained shall be added to the earnings made
wholly within the State, and the total
thus obtained shall be taken and
deemed To be the gross earnings of
such railroads for all purposes of assessment
and taxation For every purpose of this section,
except for the purpose of ascertaining the pro
portion of interstate earnings TO be added TO the
earnings made wholly within this State, all
railroads operated rs onesystem shall lie treated
us one road One-third of the tax paid by cor
poratiOnS or persons owning or operating rail
roads under the provisions OF this section, shall
become part of the general fund of this State,
and two-thirdS thereof shall be paid to the
county or counties in which said railroad is
situated, in proportion to the length OF the rail-
road operated in the several counties For the
''~-+@Shh's'NbN't
city and county shall be treated
as county Ans corporation, association
partnership, person or persons unlawfully tail
ing or refusing 10 pay the tax herein provided.
when the same shall became due, or within
thirty days thereafter shall be deemed 10 have
waived their right to operate their railroads
within this State. All railroads, so far Is the
same are situated within the boundaries of any
common school district, shall he subject To an
ad valOrem tax for school purposes voted by the
electors OF the district, TT special election held
for that purpose the same as other property sit
usted within the district. anything in this aTti-
cle 10 the contrary Notwithstanding. And all
railroads. 50 far us they are situated within the
boundaries Of any Incorporated city or town.
shall be subject to an ad vhlorem tax for muni-
clpal purposes the same as other property stu
atcd therein. anything in this article 70 the con-
trary Notwithstanding.
Section II. Income taxes may be assessed and
collected from persons corporations joint stock
associations or companies except the owners of
railroads, resident doing business in this
State, or any one or more of them i'll such cases
and amounts and in such manner as shall be
prescribed by law. No Court. within this State
shall have power, by injunction or otherwise
10 interfere with hinder or delay the collection
of any tax laid under the form Of law, except
upon a showing that the same property has been
taxed more than once for the same purpose in
the same year. and then only upon payment
TO the Tax Collector. or into Court, of
q sum equal TO the amount of one
of the taxes so laid upon the prop
erty in question; provided, that in all cases
actions may be maintained against the Tax Col
lector TO recover illegal taxes paid under protest
All such actions must be commenced within
thirty DAYS after such Illegal taxes have been
paid. 1t shall be the duty of the Courts in
which such actions may be brought to try them,
| upon the request of either party, in advance of
all other civil actions, and such taxes so paid
under protest shall be tt tanned by the Tax Col
lector, or such other officer as the Legislature
nay designate, until such actions shall have
been finally decided.