Los Angeles daily herald., 1886-09-01
AMENDMENT NUmsER ONE.

sRcrroN |. All property In the State, OK
cant railroads. not exempt under the laws
Of the United States. shall be axed In pro
portion to Its value. 20 be ascertaineo ~
provided BY law, The w sn'aob p'qPehh sress
declered 10 include moneys. credits, mos
stocks. dues franchises and all other mat
ters and things, real. personal ana mixeJ'
capable OF private owne,snip, "a x erci1.
sively for public schools, and such As may
belo1e 70 The United States. this State; Or
any county or municipal corporation WITHIN
hs State shall be exempt emp tress Shall BE-
deemed to be and shall be assessed .;,d
ana taxed a as ,ur. Rsrs that al r al
roads shall be taxed as pa ldps, ,'ros,sded
further. that the Legislature may proviue
far The exemption from taxation OF ships
ana vessels owned and registered or en-
rolled in this State. or may tax sucn sn,pS
and vessels on their gross or net earnings
In lieu Of an ad valorem tax. The Legisi n
ture may ais, provide, except IN case a
credits secured by mortgage or trust oeeu,
for deduction from er sSia t % eeP poub
tsrstion in any form is prohibited.
Sac a The Legislature shall, by law, re
| quire each taxpayer N this ssate 70 MAJ e
r.r,h sneciAcaiiy All property, real and per.
| sonal except railroad property, as oenheo
/ In Section T. n Of this article, ownsa py
such taxpayer, OF in his possession OF un ler
| bis control. at twelve O'Clock. meridian, on
| the FIRST Monday In March,
SEC. 10. All property. except raiiI ssa
property as hereins,se. citg city and coun
sv town. township, or district in which II Is
situated. In the manner provided " law.
/ Every corporation and person owulng "
opeSai9s raiisqao on Of 81 rb before The rst day
~ Jniv AZ eaeh wear, pay to the State Treas
s ~ su AZ a annual tax Ok two and half per
cent. upon the gross earnings earned WILL W. :
tls st nsa he q day o. Dsem
her next preceding, which tax shall De IN
lien Of ali other State aud county taxes
| upon the franchise, business, right OF wa{'
Sscs. y.,. sSaaos and s snsi
and upon ferryboass! when iIros oPers snd
upon the shares Of the capital stocx.
~ trus Spon contracts or other obligs'
ton BY which debt Is secured upon, p eac y
properly. All other property 6eionging V
such corporation or person snaii Pc asssssed
ana taxed as other Rn ,opell'y esrninss earned
day 81 December last preceding, OF Al ran.
ads, shall be, annually, before tne n AZ
ciared by the state Board OF Equaii.as.yai.
under such rules aud regulations " may We
prescribed by said Board; prouided. now
ever, that the Legislature may a. any LINE
lions In xii cases where railroads are stu
| aied partly within this state h1o pniay
| without this State the gross annual earninss
thereof shall be sscertained and determined
y srs.-fhe gross earnings which, during
| the wear last preceding, have been earned
wholly within this State ,....,, a,,-,no
Second-The gross earnings which durlns
the same year. have peen ea sv,sbait III
state. which shall be ascertaineo " appoi.
tioping such earnings between this state
and other States or Territories, ~ the propoFt
ton which the n IN sbis state and used in
making such earnings bears 20 tns Willy
number Of miles thereof BY the use o. wni s.l
such earnings have been made Inc pro
on q in p asSs ta the earnings male
wholly within The st@te, and the Total mus
Obtained shall be taken and deemed 70 pe
the gross earnings OF suca railroads for az
purposes of assessment sha szcent Tor IN
purpose of ascertaining the propottion o.
interstate earnings 10 be added TO the earn
ings made wildly within this State, Az rail-
roads operated a. one one sy ybiTd Of The tax
paid by corporations or persons Owing ~
s,peratipg railroads under the rovisions q
this section shall become part oil the zen
eral Fund of this state, and TWO tnirus
thereof shall be laid 10 the county or ,an
ties in which said railroad Is sltuAteus ~
| proportion /, the length OF the raiiroau
operated In the several counties: F9r tae
purposes OF this section consoiauassu ,,, v,s,
and county shall be treated as county.
Any corporation. association, par nersnip,
person, Or persons unlawiuliy falling or re-
fusing 20 pay the tax herein provided, wne.
the same shall become due, or watni y. h hayy
| wal sed their right to operate their railroads
/ within this State. The T. xes herein proviu
| ed for, together with sucn penalties as tne
Legislature may Impose LOT tne a ~, Ky.
| menL thereof shall be Hen upon me pro
| perty hereinbefore in this section desisna
| ted aud may be enforced In sucn manner
as the Legislature may By law piessa,oe,
All railroads, SO far as the same are sl.uaseu
| within the boundaries OF the commen
| school district, shall be subject 10 an 20 VAL
| orem tax for school purposes votyu py tue
l electors OF the district at q special elecsloh
held for that purpose the sane sr ~ o snsi
| thing In this article tothe contrary notwa.h-
| standing. And all railro Ids, SO far as the,
| are situated Within the boundaries OF any
| incorporated city or town Shall pe suplec
| to an ad valorem tax for municipal plr
| poses the same as other property situated
| therein, ANYTHING in this article 10 the con
| trary Notwithstanding, .,
SEc. II. Income taxes may De assessed
| and collected from persons, corporations
| ioint stock associations or companies, resi-
dent or doing business In this state, OF auy
| one or more Of them, In such cases ana
amounts, and in such manner as shall oe
prescribed by Law No Court WITHIN tnls
Stale shall have power, by injunction o.
otherwise, to interfere with, hinder, OF 9e
lay the collection of any tax laid unueI the
form of law. except upon ashowlng mat .ns
same property has been taxed more Than
once for me same purpose IN the same year
aud then only upon payment 70 tne IA
Collector, or into Court, OF sum eqnai 70
the amount o. one of the taxes SO laiu upon
the property in question: provided, that IN
ali cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acti ms must
be commenced within thirty days after
such illegal tsxes have been pad II snali
be the duty OF the Court in which sucn ac
tions may be brought to try them, upon tne
request Of either party, in advance OF ~
other civil actions, and snch taxes so Paio
under protest shall be retained by the TAX
Collector, or such other officer as The Leet
lature may designate, until such acuohs
shall have been finally decided.
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