Los Angeles daily herald., 1886-10-13
AMENDMENT NUMBER ONE.

1 cepL rdllrOaQS, NOV lue ldWs
of the United States. shall be axed in pro
portion to its value, to be ascertained II;
provided by law. The word property, rs
used in this article and section, is hereby
declared to include moneys, credits, bonds
stocks, dues, franchises and all other mat
ters and things, real, personal and mixed
capable of private ownership; provided
that growing crops, property used exclu'
sively for public schools. and such as may
belong to the United States this State. OF
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be ana shall be assessed
realty and ssnsd and provided rRsl Rs[' that rsi he
roads shall be taxed as provided in
Section Ten of this article; and. prooided
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 valorem tax. The Legisla:
ture may also provide. except In case OF
for a deduction from credits of debts due
to bona fide residents of this state. Doub,e
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, statement under oath, setting
forth specifically all property, real and per
sonal 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 tha manner provided by law.
Every corporation and person owning OF
sY. .1rAa NfTNy, Nf
in this State, stall, on or before the first day
of July of each year, pay to the State Treas
urer an annual tax of two aud half per
cent. upon the gross earnings, earned with
ending upon the thirty-irst day OF Decem-
| Der next preceding, which tax shall be IN
| lieu of all other State aud county taxes
upon the franchise, business, right OF way,
roadway, roadbed,, rails, rolling stock,
and upon ferryboats 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 obliga-
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
r Jads, shall be, annually, before the first
day of May thereafter, ascertained and de.
clared by the State Board OF Equalization,
under such rules and regulations MS may be
prescribed by said BOARD; prOcided, how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula-
tions. In all cases where railroads are stu
sted 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.
Sec0nd-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 appor-
tioning such earnings between this State
and other States or Territories, in the proper
tion 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 useof which
such earnings have been made. The pro-
portion of interstate earnings thus ascer-
tanned shall be added to the earnings made
wholly within the Stste, aud the total thus
obtained shall be taken AID 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 sscertainiDg the proportion OF
interstate earnings to be added to the earn
lngs made wholly within 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 Cf
this section shall become part OF the Gen-
eral Fund OF this state and two thirds
thereof shall be paid to the county or eaun
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 a consolidated city
aud county shall be treated as a county.
ANY corporation, association, partnership,
person, or persons unlawfully failing or re-
fusing TO pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
wai9 ed heir right to operate their railroads
within this State. The tsxes herein proviG-
ed for, together with such penalties as the
Legislature may impose for the uon-pay-
ment thereof shall be a lien upon the pro
perty hereinbefore in this section designa-
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 oil the district at special election
held for that purpose, the same as other
property situated within the district, any
thing in this article to the contrary notwith-
standing. And all railroads, SO far as they
are situated within the boundaries of any
incorporated city or town shall be subject
to an ad valorem tax for municipal pur
poses the same as other property situated
trary notwithstanding,
SEC. IL. Income taxes may be assessed
and collected from persons, corporations,
loint STOCK associations or companies, resi-
dent or doing business in this State, or any
one or more of them, in 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, 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 Tor 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: provided, that in
All cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions must
DC commenced within thirty days after
such illegal taxes have been paid. 1t shall
be the duty of the Court in which such ac-
lions 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.
nNotning in this amendment shall affect
any assessment or tax heretofore made or
levied. or Interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on account of auy such assessment,
tax, interest or penalty; and all lawsin force
at the adoption OF this amendment, not in
consistent Herewith, shall remain in full
force and effect until altered or repealed by
the Legislature. The first levy and pay
ment OF taxes against railroad property
hereunder, shall be made In the year eigh-
teen hundred and eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for the entire year of
eighteen hundred and eighty five. Taxa
tion for the fiscal year ending June thirtieth,
eighteen hundred and eighty-fve is not
affected by this amendment.
Now, THEREFORE,. pursuant to the provis.