Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-07
AmESDmENT NUmsEs ONE.

SECTION !. All property In the state, ex.
cent railroads, not exempt under the laws
OF the United States, shall be axed In pro-
portion to Its value, to be ascertnined as
provided by law. The WORD property, as
used In this article and section, II herevy
stocks, dues, franchises aud all other mat,
tiers and things, real, personal and mixed.
capable OF private ownership; provided,
that growing crops, property USED eIcl a.
belong to the United States, this STATE, or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shs MART Dc ~ asse' IN
roads shall be taxed as provided IN
SECTION Ten OF this article; and, PROVIDED
further, that the Legislature may proxitde e
and vessels owned and registered or en-
rolled In this State. or may tai such ships
and vessels on their gross or net earnings
in lieu OF an nd valorcm TAX. me Legisia
credits secured by mortgage or trust deed
for deduction from credits Of debts que
to bona fdm residents OF this etate. Doubit
taxation In any form Is prohibited.
sgc. s. The Legislature shall, by law, re
otIire ench taxpayer in this State to make
and deliver to the County Assessor, an
nnaIly, a statement under oath. settine
sonal except railroad property, as defined
IN Section Ten OF this article, owned by
such taxpayer. or in his possession Of under
his control, at twelve O'Clock, meridian, on
the first Monday In March.
SEC. TO- All property. except railroad
property, as hereinafter provided, shall DC
assessed In the county. city, city and coun'
ty. town, ownship OF district " whien !. !, =
Every corporation and person owning OF
operating a railroad, or any portion tbereoi,
In this State, shall, on or before me nrst Gay
Of July Of each year pay 70 me a s,a'e ea ner
cent. upon the gross earnings, earned with.
in this State, OF such railroad, for the year
ending upon the thirty first day Of Decem.
Der next preceding, which tax snail ~ IN
upon the franchise, business, right OF way'
roadway, roadbed,. rails, rolling stock
fences. stations and their appurtensnces,
and upon ferryboatsll when operates,
a az the s's shares Of the capital stock
and upon the mortgages, deea'
of trust, contracts or other oblfgs
| ton by which debt Is secured upon sucn
property All other properly ee he w Y
and taxed as other property is assessed an9
| taxed. The gross annual earnings earned
during the year ending on the thirty-hrsl
day OF December last preceding, OF Al ta AL,
r ads, shall be. annually, before the hIsi
| day OF May thereafter, ascertained and De
| clared BY the State Board OF Equaiisauon
| under such rules and regulations as may be
| prescribed by said Board; PROVIDED, now
that the Legslatu,,es mas may ans sn rsenIs
| lions. In all cases where railroads are stu
| aled partly within this State and partly
| without this State the gross annual earning,
| thereof shall be ascertained and determined
| by taking:
Eirst-fhe gross earnings which, during
| the wear last preceding, have been earned
wholly within this State. .,. ,,.,
iSecond-The gross earnings which, durine
| the same year, have been earned partly
within this State and partly without THU
state, which shall be ascertained py aPpor
| tioning such earnings between TINS etatt
/ and other States or Territories. in the proper
tion which the number Of miles o. .,a saV Y,
| making such earnings bears to the whois
| number of miles thereof by the use OF whici
such earnings have been made; Inc pro
| portion of interstate earnings linus ascer
tanned shall be added to the earnings malt
| wholly within the btate, and the total thul
obtained shall be taken and deemed TO o.
| the gross earnings OF SUCH iallIoaus ior ~
| purposes OF assessment ana taxstlon. 70
| every purpose of this section, except LOT TN
purpose OF ascertaining the proportion Q
Interstate earnings TO be added to the earn
fngs male VIII lily witnin this State all rail-
| roads operated as one system small "
| treated as one road. One third OF the tai
| Maid by corporations or persons owning Of
| operating railroads under the rroVisionn .
| this section shall become part oil the zen
/ eral Fund OF this state, ana TWO thlrui
thereof shall be paid to the county OF c3u !,
| proportion 10 the length OF the RAILROAD
| operated In the several counties; For tnt
| purposes of this section consoiidateu CITY
| and county shall be treated as a county
| ANY corporation, association, partnership
| person, or ptrsons. unlawiully failing or re
i iusing 10 pay the tax herein provided. When
the same shall become due. or within thirty
| DAYS thereafter, shall be deemed 70 navs
| wal sed their right 10 operate their railroad'
| within this state. The taxes herein provid
| ed for, together with such penaities US tns
| Legislature may impose for the non-pay
| ment thereof shall be a lien upon the pro
| perry hereinbefore In this section aes, I,a,
as the Legislature may by law prescriDe
| All railroads, so far as the same are situated
| within the boundaries OF the commo,
| school district, shall be subject 10 an au va
| orem tax for school purposes voted py ,nt
/ electors of the district at special eiectiol
| held for that purpose, the same as othel
| property situated within the district, any
| Thing In this article to the contrary no.Wtn
| standing. And all railroads, so lar Us they
are situated within the boundaries OF any
| Incorporated city or town shall pc suplec
/ to an ad yaloren tax for municipal pur
| poses the same as other properly siluase es
| therein, anything in this article W tne ooi
| trary Notwithstanding, ...J
| SIC. IL. Income taxes may De assesses
| and collected from persons, corporations
| Joint stock associations OF companies, resi-
| dent or doing business In this state, or any
| one or more of them, in such cases ahe
| amounts, and in such manner as shall q
prescribed by law. No Court within hii I'M u
| State shall have power, by inluncuoh "
| otherwise. to interfere with, hinder, or ue
lay the collection Of any tax laid under w ~.
| form OF law, except upon ashowing that th'
same nroperty has been taxed more thar
once Tor the same purpose in the same year ga,
| and then only upon payment 70 tue ~ :,
| Collector, or into Court, of sum eqnal U
| the amount o. one Of the taxes SO laid upoI
| the property In question; pfoptded, that II
| ali cases actions may be maintained agains
| the Tax Collector TO recover illegal take
paid under protest. All such actiens mus
| be commented within thirty days ate
/ such Illegal taxes have been PAID. IL shal
i be the duty OF the Court In which such nc
| tions may be brought to try them, upon tht
request OF either party, in advance Oh ~
| other civil actions, and snch taxes so Pa PIN
I - nj ~