Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-17
AmENDmENT NUmBER ONE.

AMENDMENT NUmBER ONE.
SECTION l. All property In the State, ex-
cept railroads, not exempt under tue laws
OF the United States. shall be axed In pro
portion to its value. 20 be nscerained AZ
provided by law. The word property. AZ
used In this article and section. Is hereby
declared TO include moneys, credits. ends.
stocks, dues, franchises and all other mat
tiers and things, real, personal aud mixed,
capable OF private ownership; Prouided,
that growinP crops, property USED exciu-
sively for public schools, aud such as may
belong to the United States, this stats, 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 a part OF the
realty AND, ProV,ded {ariser, anat rail- N
Section Ten of this article; and, provided
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 Legtsla.
ture may alsy provide. except In case OF
credits secured by mortgage or trust deed,
to bona fdte residents OF this state. Double
btaxation in any form Is prohibited.
SEC. s. The Legislature shall, by law. re-
and and deliver % The County Asses sor. an.
nnally, a statement under oath, setting
forth specifically all property, real and per.
sonal, except railroad property, as denned
in Section Ten Of this article, owned by
his control, at twelve o'clock. meridian, on
the first Monday In March.
SEC. 10. All property, except railroad
Al a
assessed In the county, city, city and coun-
ty, town, township, or district In which II Is
situated, in the manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion thereof,
In this State, shall, on or before the first day
of July of each year. pay 70 the state treas.
urer an annual tax OF two and nall per
cent upon the gross earnings, earned with
ending upon the thirty-frst day Of Decem-
Der next preceding, which tax shall De in
lieu of all other State and county taxes
upon the franchise, business, right OF way,
roadway. roadbed,. rails, rolling stock.
and upon ferryboatsll when operated
as part of such railroad. and
upon the shares of the capital stock,
and upon the MORTGAGES. deeds
ton by which debt is secured upon. such
property All other property belonging to
such corporation or person shall be assessed
and taxed as other properly is assessed ana
taxed. The gross annual earnings earned
during the year ending on the thirty first
day of December last preceding, OF All ran.
ads, shall be, annually, before the first
day OF May thereafter, ascertaIned and de-
ciared by the State Board OF Equalization.
under such rules aud 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-
lions. In all cases where railroads are STU.
xvfs
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking: - So.
Ffrst-fhe gross earnings which, during
the year last preceding, nave peeh earned
wholly within this State.
SecOnd-The gross earnings when, during
the same year, have been earned partly
within this State and partly without this
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 ana useu IN
making such earnings bears to the whoie
number of miles thereof by the useoi which
such earnings have been made. The pro-
porto of interstate earnings thus ascer-
tained shall be added to the earnings male
wholly within the State, and the total thus
obtained shall be taken and deemed 10 pc
the gross earnings OF such railroads for all
purposes of assessment and taxation. FOR
every purpose OF this section, except Tor the
purpose of ascertaining the proportion OF
Interstate earnings to be added 10 the earn
ings made wholly within this State. all rail-
roads operated AZ one system snail De
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 Cen
eral Fund of this state, and wo-thlrds
thereof shall be paid TO the county or cnun
ties In which said railroad Is situated, IN
proportion to the length OF the railroad
H.. Al.
purposes of this section a consolidated city
and county shall be treated as a county
Any corporation, association, partnership,
person, or persons unlawiully iaiiing or re-
fusing 90 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed TO nave
wal we'd their right to operate their railroads
within this State, The " xes herein proVid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro
perry hereinbefore in this section cesigna-
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 subj ect to an al val
orem tax for school purposes Vot.u Dy the
electors of 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 notwitn-
standing And all railroads, so far as they
are situated within the boundaries OF any
Incorporated city or town shall be subject
to an adj valorem tax for municipal pur-
poses the same as other property situated
therein, anything in this article to the con
trary Notwithstanding,
SEC. IL. Income taxes may be assessed
and collected from persons, corporations,
Joint 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 thah
once for the same purpose in the same year;
aud then only upon payment TO the INK
Collector, or into Court, of sum equal TO
the amount o. one of the taxes SO laid upon
the property in question: pIOpided, that IN
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions must
be commenced within thirty days after
such illegal taxes have been paid. 1t snail
be the duty of the Court in which such sc'
lions may be brought to try them, upon the
request Of either party, in advance OF AZ
other civil actions, aud snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as tue Lefls-
lature may designate, until such actions
shall have been finally decided.