Los Angeles daily herald., 1886-08-22
AMENDMENTS sumsEa ONE.

: :"
sgcrfos 1. All property in the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be sxed In pro
portion to Its value, 10 be ascertained a.
provided by law. The word property. as
iised III THU article and section, IL hereby
declared to include moneys. credits, nos,
stocks, dues. franchises and all other mat
ters aud things, real. persensl and mixed.
capable OF private ownership; PROVIDED,
that growing crops. property used exclu-
sively for public schools, aud such as may
belong to the United states. TINS stass; Or
this State, shall be exempt from taxation.
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
s ss.l,v t sas provided a. urRsr that rsIi all
r roads shall hall Be taxed as provided II |,
section Ten of this article; and, provided
further, that the Legislature may pIroyide
for the exemption from taxation OF shlrs
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 valortm tax. me Leslsia,
ture may ais provide. ex ,ept IN case o.
credits secured by mortgage OF trust deed.
for a deduction from credits Of debts due
| TO bona fdm residents of this tate. Double
taxation in any form is prohibited.
src. 8. The Legislature shall, by law, re
| ouirc each taxpayer IN this State TO make
| aud deliver to the County ASSESSOR. an
nnally, state ment under OATH setting
| firth specifically all property, real and per,
sonal, except railroad property, as defined
in Section Tn of this article, owned by
| such t. xpayer, or In his possession or under
| his control, at twelve O'Clock, meridian. on
| the first Monday In March. r-
SEC TO- All property. except railroad
property, as hereinafter provided, shall be
assessed in the county. city, city ana coun-
| ty, town, township, or district IN when ~ ID
situated. in the manner provided by law.
| Every CORPORATION and person owning or
| operating a railroad, or any portion tnereoI,
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 anu nal, KIT
| In I is State, OF such railroad, LOT the year
ending upon the thirty-frst day OF Deem
| Der next preceding, which tax shall pe IN
lieu q al 0tSsr si Sas,n ans rsht 81 way
roadway, roadbed, rails, rolling stock
fences. stations and their appurtenances,
and upon ferryboatsll when operated
part s.., Of 81 sue he s cspisi stock s
aud upon the mortgages, deeds
Of trust, contracts. or other oblgs
ton by which a debt Is secured upon pucn
property. All other properly pe hs s V
such corporation or person shall be assessed
and taxed as other property is assessed anu
taxed. The gross annual earnings earned
during the year ending on tine tnirty -nrst
day Of December last preoed,n n, o' tbe arst
day OF May thereafter. ascerta1nea anu ue'
under su IN rules and regulations as may pe
by SAID soafa nav 0 al any time
pass laws presor bling said rules ana reg nit
tons In all cases where RAILROADS are STU
a,ed partly within this state anu parui
without this State the gross annual ~ earn,ns "a
First-fhe gross earnings which, during
the year last preceding. have been earhed
wholly within this state ,.,., AMAZING
iSecond-The gross earnings whlcn' uurlns
the same year, have been earned paIuy
within this State aud partly without tnls
state, which shall he ascertaineo py aPpor
tioning such earnings between Inns Ssa,e
and other States or Territories, in the proper
tion which the numb r OF miles OF such
railroad situated in this state and useq IN
making such earnings bears 10 tne W h1ie
number of miles thereon by the use OF wnich
such earnings have been made; Inc pro-
port on of intersta earnings thus ascer-
tanned shall be added to the earnings MAZE
wholly within The Stste, ana the TOTAL mus
obtained shall be taken and deemed 70 pe
the gross earnings OF such railroads Tor all
purposes of assessment and taxation. ror
| every purpose of this section, except Tor the
purpose of ascertaining the proportion OF
interstate earnings e be eaaea 60, 70 .ne EARL sai
roads operated as one system snail De
treated as one road. One third OF the tax
paid by corporations or persons owing "
operating railroads under the PROVISIONS ~
this section shall become part oil the Gen
eral Fund of this state, and two thirds
thereof sllall be paid to the county or Q IN
ties in which said railroad Is situateu, IN
proportion the length OF the railroau
operated in the several counties: FOR tue
pnrposes OF this section a consolidated city
aud county shall be treated as a county,
Any corporation. association, paT,nelsnlp'
person. or persons unlawiuiiy iaiilhg OF re-
fusing 60 pay the tax herein provided, wnen
the same Shall become due, or within hirty
day, thereafter, shall be oeemeu W nase
wal sed their right to operate their raIiloa'us
within this State. The T. xes herein proviu'
Legislature may Impose for the non,pays
ment thereof shall be lien upon the pro
perty hereinbefore in this section oesisnat
ted, and may be enforced in such mahner
as the Legsatnfe may ih e sam sw are situated
within the boundaries OF the common
school district shall be subject TO an az yaii
orem tax for school purposes vot py tne
electors of the district at speclai eiec ,,'
held for that purpose, the same as otner
property situated within the distrlet, any
thing in this article the contrary hotwttn
standing. And all railro DIS, so iar as tnet
are situated within the pouhua,les " ~
incorporated city or town shall be suD)ec
to an ad valorem tax for muncipal pirs
poses the same as other property situated |
therein, anything in this article TO the con
trary notwithstanding, r.....oa.l
SEC II. Income taxes may De assessea
and collected from persons, corporatiohs.
Joint stock associations or companies, resi-.
dent or doing business in this state, or an
one or more of them, in such cases app
amounts, and in such manner as shan pe
prescribed by law No Court WITHIN this
State shall have power, by Injunction OF
otherwise, to interfere with, hinder, or de
lay the collection of any tax laid under tne
form of law, except upon ashowing that tne
same property has been taxed more thap
once for the same purpose IN the same yeai
and then only upon payment TO the INK
Collector, or into Court, Of sum eqna 70
the amount o. one of the taxes So laid upon
the property in question: provided, tnht IN
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest ALI such acti MS must
be commenced within thirty days aitet
such Illegal taxes have been pad. IL snali
be the duty OF the Court In which such &C
tons may be brought to try them, upon tne
request of either party, in advance OF AZ
other civil actions, and snch taxes SO PAID
under protest shall be retained by the TAX
or such other officer as the LePh
lature may designate, until such actions
shall have been finally decided.