Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-07-31
AMENDMENT NUMBER ONE.

SECTION /. All property in the State, except
railroads. not exempt under the laws of the
United States, shall be taxed i'll proportion to its
value, to be asccrtained as provided by law.
The word property; as used in this article and
| 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; prouided,
| that growing crops, property used exclusively
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. Growing vines and
fruit trees shall be deemed to be and shall be
assessed and taxed as part of the realty; and,
pTouided further, that railroads shall be taxed as
provided in Section Ten OF this article; and,
| pr0rtded further, that the Legislature may pro-
vide 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 val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed for deduction from credits of
debts due to bona hde residents If this state.
| Double taxation in any form is prohibited
SEC s. The Legislature shall by law, require
each taxpayer in this State to make and deliver
to the County Assessor, annually. statement
under oath, setting forth specifically all prop
erty, real and personal 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
| list Monday in March.
SEC 10. All property except railroad prop
erty as hereinafter provided, shall &c assessed
| in the county, city city and county, town, town
ship, or district in which il is situated, in the
manner provided by law. Every corp ration
and person owning or operating RAILROAD, or
any portion thereof, in this State. shall, on or
before the first day of July of each year. pay to
the State Treasurer an annual tax OF two and
half per cent upon the gross earnings earned
within this State of such railroad, for the year
| ending upon the thirty-first day of December
next preceding, which tax shall be in lieu of
| all other State and county taxes upon the fran
chise, business, right of way, roadway, roadbed,
rails, rolling stock, fences, stations and their
| appurtenances, and upon ferryboats, when OPP
Grated as part of such railroad, and upon the
| shares of the capital stock, and upon the mort
| cages, deeds of trust contracts or other obliga-
! ton by which debt is secured upon such prop
erty. All other property belonging to such cor
| poration or person shall be assessed and 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 railroads, shall be, annually.
before the first day of May thereafter aScertained
and declared by the State Board of Equalization,
| under such rules and regulations as may be pre-
| scribed by said Board; prorided, however, that
| the Legislature may at any time pass laws pre-
scrbing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this state, the gross an
nual earnings thereof shall be ascertaiued and
| determined 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 ascertained by apportioning such earnings
| between this State and other Sta'es or Terrific
! ries in the proportion which the number of
miles of such railroad situated in this State, and
used ia making such earnings, bears To the
whole number of miles thereof by the use of
which such earnings have been made. The pro-
portion OF interstate earnings thus ascertained
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 earn
inSs of such railroads for all purposes of assess
ment and taxation. For every purpose this
section except for the purpose of ascertaining
the proportion OF interstate earnings to be added
to the earnings made wholly within this State,
all railroads operated as one sys' EN- shall be
treated as one road. One-third OF the tax paid
by corporations or persons owning or operating
railroads under the provisions of this section
shall, become part of the General Fund of this
State, and two thir Is thereof shall be paid to
the county or counties in which said railroad is
situated, in proportion to the length of the rail-
road ooer3ted in the several counties For the
purposes of this section a consolidated city and
county shall be treated asa county. Any corpo-
ration. association, partnership, person or per-
sons, unlawiully failing or refusing to pay the
tax herein provided, when the same shall be-
come due or wi hin thirty days thereafter shall
be deemed to have waived their right to operate
herein provided for, together with such penalties
as the Legislature may impose for the non pay
ment thereof. shall be n lien upon the property
hereinhefore in this section designated, and may
be enforced in such manner as the Legislature
may by law prescribe. All railroads far as
the same are situated within the boundaries of
| any common school district. shall be subject 10
an ad valorem tax for school purposes voted by
the electors of the district, at special election
held for that purpose, the same as other prop
erty situated within the district, anything in
this article to the contrary Notwithstanding
Aud all railroads, as far as they are situated
within the boundaries of any Incorporated city
or town. shall be subject to an ad yalOrem tax
for municipal purposes the same as other prop
erty situated therein. anything in this article 10
the contrary Notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons, corporations joint stock
associations companies, resident or doing
business in this State, or any one or more of
them i'll such cases aud amounts and in such
manner as shall be prescribed by law No Court
within this State shall have power. by injunc
ton or otherwise, to interfere with hinder or
delay the collection o. any tax laid under the
form of law except upon showing that the
same property has been taxed more than once
for the same purpose in the same year. and then
onl, upon payment to the Tax Collector, or into
Court OF a sum equal 10 the amount of one OF
the taxes so laid upon the property III question;
prOrided that in all cases actions may be main
tanned against the Tax Collect to recover il
legal 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 brouyh to try them, upon the request
of either party, in advance of all othercivfl ac
tons, and such taxes paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate. until
such actions shall have been finally decided.
SCHEDULE