Los Angeles daily herald., 1886-10-26
LEGAL.
Proclamation.
STATE OF CALIFORNIA,
EXECUTIVE DEPARTMENT,
SACRAMENTO, July 81, 1867

oAChAAhNlO, July OIL, lcoO.'
WHEREAS, THE LEGISLATURE OF THE
State of California at its Twenty-sixth
Session. beginning on the fifth day of Janu-
usry, A. D. eighteen hundred and eighty
five. two-thirds of all the members elected
TO each of the two Houses oi said Legisla.
ture voting in favor there's, proposed the
following amendment of Sections One
Eight, Ten and Eleven of Article Thirteen
# the Cons titution of the State of Caliifo.
MIA
AMENDMENT NUMBER ONE.
| SECTION ]. All property in the State, ex
! cept railroads, not exempt under the laws
| of the United States. shall be axed in pro-
portion to its value, 10 be ascertained ar
| provided BY law. The word property. as
| used i'll this article and section, is hereby
declared TO include moneys, credits, b. nds,
tocks, dues, franchises and all other mat
ters and things, real, personal and mixed.
| capable of private ownership; provided,
that growing crops, property used exclu-
siyely for public schools, and such as may
belong to the United States, this State. or
| any county or municipal corporation within
this State. shall be exempt from taxation.
deemed to be and shall be assessed
4eaity; Hnd nniu and, provided jarteer, that rai M
roads shall be taxed as provided in
further, that the Legislature may provide
| for the exemption from taxation OF ships
and vessels owned and registered or en-
rolled in this State. or may tax such ships
and vessels on their gross or net earnings,
in lieu of an ad yslorem tax. The Legisla.
ture may aisJ provide. except in case OF
| credits secured by mortgage or trust deed,
for deduction from credits OF debts due
| to bona fid8 residents of this state. Doub. C
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
quire each taxpayer in this State to make
and deliver to the County Assessor. an
nnally, a statement under oath. setting
forth specifically all property, real and per
| s0nal except railroad property, as defined
in Section Ten of this article, owned by
such taxpayer, or in his possession or under
his control, at twelve O'Clock, meridian, on
the first Monday in March.
SEC. 10. All property. except railroad
property, as hereinafter provided, shall be
| assessed in the county, city, city and coun-
ty, town, township, or district in which 1t is
| situated, in tho manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
IN this State, 81 all, on or before the first day
OF July OF each year, pay to the State Treas
urer an annual tax OF two and half per
cent. upon the gross earnings, earned with
in this State, OF such railroad, for the year
ending upon the thirty-irst day of Decem-
lieu of all other State and county taxes
upon the franchise, business, right of way,
roadway, roadbed,. rails, rolling stock,
fences, stations and their appurtenances,
as part of such railroad, and
upon the shares of the capital stock,
and upon the mortgages, deeds
Of trust, contracts or other obliga-
ton by which debt is secured upon 'ucli
property. All other property belonging to
such corporation or person shall be assessed
ana taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending On the thirty-first
day of December last preceding, of all rail-
ads, shall be, annually, before the first
day of May thereafter, ascertsined and de-
clared by the State Board of Equalization,
under such rules and regulations as may be
prescribed by said Board; provided, how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula-
tons. In all cases where railroads are situ-
ated partly within this State and partly
without this State the gross annual earnings
| thereof shall be ascertained and determined
by taking;
First-The gross earnings which, during
the year last preceding, have been earned
wholly within this State.
| iSec0nd-The gross earnings which, during
! the same year, have been earned partly
| within this State and partly without this
state, @hich shall he Gscertained by appor-
tioning such earnings between this State
| and other States or Territories, in the proper
ton which the number OF miles of such
railroad situated in 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 pro-
| port on OF interstate earnings thus ascer-
tanned shall be added to the earnings made
wholly within the Stste, 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 proportion of
interstate earnings to be added to the earn
lngs made wholly witain this State, all rail
roads operated as one system shall be
treated as one road. One third of the tax
paid by corporations or persons owning or
operating railroads under the provisions c
THIS section shall become part OF the Gen
erai Fund OF this State, and two thirds
thereof shall be paid to the county or coun
| ties in which said railroad is situated In
proportion to the length of the railroad
operated in the several counties. For the
purposes of this section consolidated city
and county shall be treated as Il county.
Any corporation, association, par. .nership,
| person, or pc rsons. unlawfuliy falling or re-
| fusing 90 pay the tax herein provided, when
| the same shall become due, or within thirty
| days thereafter, shall be deemed to have
wai- ed heir right to operate their railroads
within this State. The to xes herein proyid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shal! be lien upon the pro.
perty hereinb before in this section designs-
ted, and may be enforced in such manner
as the Legislature may by law prescribe
All railroads, so far as the same are situated
within the boundaries of the common
school district, shall be subject to an ad val
orem tax for school purposes voted by the
ELECTORS OF the district ct special election
helo for tnat purpose, the same as other
property situated within the district, any
thing in this article to the contrary Dotwith-
standing, And.a railroads, SO far as they
are situated within the boupdaries OF any
incorporated city or town shall be subject
TO an ad valorem tax for Municipal pGr-
poses the same as other property situated
therein, anything in this article to the con
trery Notwithstanding,
SEC. ii. Income taxes may be assessed
and collected from persons, corporations,
joint stock associations or companies, resi- |
dent or doing business III this State, or any
one or more of them, in such cases and |
amounts, and in such manner MS shall be |
prescribed by law. No Court within this |
state shall have power, by injunction or
otherwise, to interfere with, hinder, or de- |
lay the collection of any tax laid under the |
form OF law, except upon ashowing that the |
same property has been taxed more than |
once ior the same purpose in the same year;
and then only upon payment to the Tax |
Collector, or into Court, of a sum eqnal to |
the amount ot one OF the taxes SO laid upon |
the property in question: pf0uided, that in |
all cases actions may be maintained against |
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 Court in which such &C.
tions may be brought to try them, upon the |
request Of either party, in advance OF all |
other civil actions, and snch taxes so paid |
under protest shall be retained by the Tax |
Collector, or such other officer as the Lepis-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
z szNotniDg in this amendment shall affect |
any 6ssessfn ent or tag heretofore made or
lie eYiGd. or interest thereon or any npnaItu