Los Angeles daily herald., 1886-08-03

Proclamation.

STATE OF cALISoRsiA.
EXECUTIVE DEPARTMENT,
SACRAMENTO. July 81. 1852
WHEREAS, THE LEGIsLATURE OF THE
" State Of California at Its Twenty-sixth
session, beginning on the fifth day of Janu-
uary, A. b eighteen hundred and eighty
five two.thirds Of all the members elected
to each OF the two Houses oil said Lesisia-
ture voting in favor thereof. proposed the
following amendment OF Sections One,
Eight, Ten aud Eleven OF Article Thirteen.
Of the Constitution OF the State OF Caliifor
mia.
AMENDMENT NUmBER ONE.
SECTION /. All property In the state, ex-
cent railroads, not exempt under the laws
81 the United States. shall be axed IN pro-
norton TO It's value, to be ascertalned az
provided BY law The WORD properly, as
used 10 this article and section, ,s u p hanSs
uecisse dne ~ tr.1chfses and ali other mat.
tsys and thines. real, personal and mixed.
capable Of private ownership; Prouiasa,
that sfow nS sso spcSops susS as
belong to the United States, this stats; OF
snv county or municipal corporation within
thfs state,, shall be exempt from tsxauon.
dsemed 10 o1'i be and shall be assessed
s sssisy ; sas. provide: :: ur.s nat
roads shall be taxed as provided slsota ~
further, that the Legislature may pTc ,h:ns
for the exemption from taxation OF sh.ps
and vessels owned and Registered OF en-
rolled in this State, or may tax sucr sn,ps
in lieu Of an ad valorem tax. me Lssisl ~
ture NAV ais provide, except IN case q
credits secured by mortgage OF Ins h,s d5,s
70 bons aSm residents Of this State. Double
taxation in any form Is prohibited.
SEC. s. The Legislature shall. BY law, re
quire each taxpayer ~ non mi, Xssessor an.
nnally, statement under oath. set.ing
| forth specifically all property, real ana pei PEI
sonal, except railroad properly, - osdn ~
such taxpayer, or In his possession or under
his control, at twelve O'CLOCK, menuiAn' ON
the first Monday In Marcn.
SEC. 10. All property. except railroad
| property. as hereinafter provided. shall be
assessed in the county, city, CITY ana coe = u
| ty, town, township, or district IN when u ID
situated. In the manner provided py law.
| Every corporation and person owning OF
| Operating q railroad, or any portion Thereon,
| In this State snail, on or before me mrs. oay
Of July Of each year. pay 70 the state treas AS
urer an annual tax OF two ana nsl III
I'll state 81 such raiiresd for the
ending upon the thirty-irst day Of Decem-
Der next preceding, which tax shall pc IN
lieu Of all other State and county taass
roadway, roadbed,. rails, rolling stock'
fences, stations and their appurtenances,
and upon ferryboatH when operated
,S par: shares Of q sui shs c.piss STOCK
Of trust, contracts Or other obiigs
ton By which debt il secured upon eucn
sucR coyyoorstion or person shall be assessed
and taxed a. other property IS assessor ar nnq
taxed. The gross annual earnings carr -
during the year ending on tne Unity r mi
day of December last preceding, oil All TAI
ads, shall be, annually, before the mrs
day Oh May thereafter. ascertained END DE
clared by the State Board Of Equalization
under such rules and reg9ianons, dsd my Sos y
ever, that the Legislature may 81 any tint
pass laws prescr bling said rules and regula
lions In all cases where railroads are stu
| HteQ pHrtlE W1tuiu tHib ot8tS ".f@ 80 80
without this State the gross annual earning
thereof shall be ascertained and determined
FTrsi-fhe gross earnings which, durins,
! the year last preceding have been earned
Second-The gross earnings which, durint
] the same year, have been earned paitil
within this State and partly without no TIL
tioning such earnings between this stat
and other States or Territories. in the proper
ton which the number Of miles OF sucI
railroad situated In this state an9 usea y
making such earnings bears TO the whois
number OF miles thereof by the use Of which
such earnings have been made; The pro
; portion of intersta earnings tnus asceI
tanned shall be added 70 the earnings ms1'
wholly within the State. and the total thui
obtained shall be taken and deemed 70 o
the gross earnings Of such railroads Tor al
. | purposes OF assessment and taxation. 70
every purpose Of this sec aS e, nSep
Interstate earnings to be added 70 the earn
ings made wholly within this State, all rail
roads operated as one system shall b
, treated a. one road. One third OF the tai
paid BY corporations or persons owning O
| operating railroads under the PROVISIONS
this section shall become part OF the Gen
: eral Fund of this State. and twothird
thereof shall be paid to the county or coun
lies In which said railroad Is situated. II
PROMOTION I, the length of the railroad
: operated In the several counties: For IN
purposes of this section consolidated city
and county shall be treated as county
| Any corporation, association, partnership
} | person, or persons unlawfully failing or re
: fusing 20 pay the tax herein provided, wher
. the same shall become due, or within hirtl
waived their right to operate their railroad
| within this State. The to xes herein provtd
. ed for together with such penalties as thu
Legislature may impose lot the non pay
perry hereinbefore In this section designa
| ted, and may be enforced in such name
, 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 subje to an cd val
orem tax for school purposes vot d by tn,
! electors Of the district at a special election
property situated within the district, any
thing in this article to the contrary notwith
standing. And all railroa DIS. so far as they
are situated within the boundaries of any
to an ad valorem tax for municipal pur
| poses the same a. other property situated
therein, anything In this article to the cor
trary Notwithstanding,
SEC. II. 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 OF
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 for the same purpose in the same year
and then only upon payment to the Tax
Collector, or into Court. of q sum egnal "a
the amount o. one Of the taxes SO laid upon
the property in question: Pfouided, 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 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 Lefis-
lature may designate. until such actions
shall have been finally decided.
Schedule
Nothing 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 any such assessment.
La