Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-21
AMENDMENT NUMBER ONE.

SECTION l. All property in the State, except
railroads. not exempt under the laws of the
United States shall be taxed in proportion to It's
! value, TO be ascertaiued as provided by law;
/ The word property, as used in this article and
section, is hereby declared 70 INCLUDE moneys.
credits, bonds, stocks, dues, franchises and' All
| other matters and things, real. personal aud
| mixed, capable of private ownership; Protfded.
| that growing crops, properly used exclusively
| for public schools, and such as may belong TO
I the United States, this State, or any county OF
municipal corporation within this State. shall
! he exempt from taxation. Growing vines and
! fruit trees shall be deemed to be and shall be
| assessed aud taxed as part OF the realty; and.
proridCd further that railroads shall be taxed as
! provided in Section Ten OF this article. anu.
| propided further, that the Legislature may pro
vide for the exemption from taxation OF SHIPS
and vessels owned and registered o. enrolled in
this state, or may tax such ships and vessels on
their gross or net earnings IN lien OF an ad val
| Crem tax. The Legislature may also provide,
except in case of credits secured b. mortgage
| or trust decd, for deiucr!on from credits OF
debts due to bona fde residents f shls State
| Double taxation in any form is prohibited.
SEC. s. Tie Legislature shall, by law, require
| each taxpayer in this State 10 make and denver
! to the County Assessor, annually, a stntsment
under oath, setting forth specifically all prop
erty real and personal except railroad property,
as defined IN Section Ten of this article, owned
| by such taxpayer or in his possession or under
his control, ct twelve O'Clock meridian, on the
FIRST Monday in March.
SEC 10. All property, except railroad prop
erty as hereinafter provided. shall be assessed
in the county, city, city and county, town toWn-
Ship or district in which it is situated, IN the
manner provided by law. Every corporation
and person owning or operating railroad, or
any portion thereof, in this State, shall, on or
before the first day Of July of each year, pay TO
| the State Treasurer an annual tax OF two and
q half per cent upon the gross earnings, earned
within this state, of such railroad, for the year
ending upon the thirtytirst day of December
next preceding, which tax shall be in lieu of
al other State and county taxes upon the fran
C1ise, business right of way, roadway, road cet
rails, rolling stock, fences, stations and thelr
appurtenances, and upon ferryboats when OPP
Grated as part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds of trust, contracts or other obliga-
| ton by which debt is secured upon such pop
| erty. All other property belonging to such cor
| poraton or person shall be assessed and 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 railroads, shall be, annually,
before the first day of May thereafter, Gsceained
and declared by the state Board OF Equalization,
under such rules and regulations as may be pre-
scribed by said Board; prorided, however, that
the Legislature may at any time pass laws pre-
scribing said rules and regulations In oil eases
where railroads are situated partly within thls
State and partly without this State. the gross an
nual 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. -.
Second-The gross earnings which, during the
same year, have been earned partly within this
state and nartly without this state, which shall
be ascertained by appoItioning such earnings
between this State and other States or Terrific
ries, in the proportion which the number OF
miles OF such railroad situated in this state, and
used in making such earnings, bears to = he
whole number, of miles thereof, by the use OF
which such earnings have been made. The pro-
r@ad
shall be added to the earnings made wholly
within the State, and the total thus obtained
shall be taken and deemed to be the gross earn
ings of such railroads for all purposes of assess
ment and taxation. For every purpose OF this
section. except for the purpose of ascertaining
the proportion of interstate earnings to be added
to the earnings made wholly within this state.
all railroads 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 OF this section
shall! become part of the General Fund of this
State, and two thir Is thereof shall be paid 70
the countyOr counties in which said railroad IL
situated in proportion TO the length of the rali-
road operated in the several counties. For the
purposes Of this section consolidated city and
county shall be treated rs county. Any corpo-
ration association, partnership, person or per
sons unlaWiullv failing or refusing to Fay the
tax herein provided when the same shall be-
come due, or within thirty days thereafter, shall
be deemed to have waived their right to operate
their railroads within this State. The taxes
herein provided for, together with such penalties
as the / legislature may impose FOX the non pay
ment thereof shall be a lien upon the property
hereinhefore in this section designated, andma'
be enforced in such manner US the IegislGtu'
may by law prescribe. All railroads, so far
the same are situated within the boundaries
any common school district, shall be subiec
an ad valOrem tax for school purposes vote
the electors of the district, at q special eie
held for that purpose, the same as o.her ,
erty situated within the district, GuythilI
this article 10 the contrary notwithsland
And all railroads, rs far as they are stu
within the boundaries Of any Incorporated
or Town, shall be subject TO an ad vaioTem
for municipal purposes the same as other
eTty situated therein, anything in this artA
the contiary Notwithstanding.
SIC. II. Income taxes may be assesse.
collected tom persons. corpQratians Joint
iissoeiati0Gs or colip;iaies, resident or
business i'll tIis state or any one or n
them, N such eases aud amounts aud IL
manner as shall be prescribed By law M, ,s,,,..-
" within this State shalt have power. by iniunc
ton or otherU se, To interfere with, hinder or
d .ley the collection o. any tax laid under the
torn of law, EXCEPT upon Il showing that the
same property has been taxed more than once
for the same purpose in The same year, and then
only upon payment 60 the Tax Collector, or inc
Court. OF sum equal 10 the amount Of one
the taxes Sc laid upon the property iE qRcstit.
tr0rided. thai in ali eases actions may ba main
tanned against the AK Collect T TO recover IL
Il 11cFrfHI