Los Angeles daily herald., 1886-10-27
r.EaAr..
Proclamation.
STAFF OF CALIFORNIA,
EXECUTIVE DgPARTaENT.
SACRAMENTO, July 81, 1867

STATE OF CALIFORNIA.
EXRCuTfvE BEPARTMENT
SACRAMENTO, July 81, 1861
WHEREAS. THE LEGISLATURE OF THE
W State of California at its Twenty-sixth
session, beginning on the fifth day Of Janu-
1ary, A. d eighteen hundred and eighty
ave, two.thirds of all the members elected
o each of the two Houses oi said Legisla-
ture voting in favor thereof, proposed the
following amendment of Sections One,
eight. Ten and Eleven of Article Thirteen,
I the Constitution OF the state of Cnliiior
mia:
AMENDMENT NUMBER ONE,
SECTION !. All property in the State, ex.
cept railroads, not exempt under the laws
IT the United States, shall be axed in pro-
portion to its value. 20 be ascertained as
provided by law. The word property, rs
used Ia this article and section, is hereny
declared to include moneys, credits, b nds,
;ocks, dues. franchises and all other mat
ters and things, real, personal and mixed,
capable OF private ownership; prorfded
that growing crops. property used exclu-
siveiy for public schools, and such as may
belong to the United States, this State; or
this State. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
,as,v ,nd taxed anS ,ded Psrs tbst al ra ahe
roads shall be taxed as provided in
Section Ten of this article; and. provided
further, that the Legislature may provide
for the exemption from taxation of ships
nd 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 valnrcm tax. The Legisla.
lure may ais provide, except In case of
credits, secured by mortgage or trust deed,
| for deduction from credits of debts due
| to bona fide residents of this state. Double
taxation In any form is prohibited.
SEC. 8. The Legislature shall, by law, re
quire each taxpayer IN this State TO make
aud deliver to the County Asses or, an
nnally, q statement under oath, setting
forth specifically ali property, real aud per.
sonal except railroad property, as defined
| in Section Tn OF this ar,icle, owned by
his control, at twelve o'clock, meridian. on
| the FIRST Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, snail be
| assessed in the county, city, city and coun-
| ty, town, township, or district in which IL is
| situated, in tn manner provided by law.
Every corporation and person owning or
l DpeTdtll2 u IdA4IDdti, VI poitioA lbCiNpt,
| in this State, ALL on or before the first day
/ of July OF each year, pay to the State Treas
urer an annual Tx of two and half per
cent. upon the gross earnings, earned with
int is state, OF such railroad, for the year
ending upon the thirty.frst day of Decem-
ber next preceding, which tax shall be in
lieu of all other State and county taxes
upon the franchise, business, right OF way,
roadway. roadbed,, rails, rolling stock,
fences, stations and their appurtenl lnces,
and upon ferryboats when operated
IS part of such railroad, and
upon the shares of the capital stock.
and upon tho mortgages, deeds
of trust, contracts or other obliga
property. All other property belonging to
such corporation or person shall be assessed
ano taxed as other property Is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty-irst
day of December last preceding, of all rail
ads, shall be, annually, before the frat
day OF May thereafter, ascertalned and de-
clared by tie state Board OF Equalization.
under such rules aud regulations as may be
prescribed by said Board; proUided, how
ever, that the Legislature may at any time
pass laws prescr bing said rules ana regula-
tions. In all cases where railroads are situ-
sted partly within this state and parts
without this State the gross annual earnings
thereof shall be ascertsined and determined
| by taking:
First-The gross earnings which, during
the year last preceding, have been earned
| wholly within this State
Secofid-The gross earnings which, during
the same year. have been earned partly
| within this State and partly without this
-tate. which shall be asccrtsined by appor-
tioning such earnings between this State
| and other States or Territories, in the proper
ton which the numb OF miles OF such
railroad situated in this state and used in
making such earnings bears to the whole
number of miles thereof by the use OF which
"a krx.a .tA f,ar.N
port on of intersta e earnings thus ascer-
talned shall be added to the earnings made
wholly within The StNte, and the total thus
| obtained shall be taken and deemed 10 be
the gross earnings OF sucR railroads for all
purposes OF assessment and taxation. For
every purpose of this section, except for the
purpose ef ssceftainiDg the proportion of
in,eis state earnings to be added to the earn
ings IT nade VIII liy witnin this State, all rail
| roads operated as one system shall be
treated MS one road, One third of the tax
paid by corporations or persons owning or
operating railroads under the PROVISIONS { +
this section shall become part of the Gen
eral Fund of this State, and two thirds
thereof slali be paid to the county or cum
ties in which said railroad is situated, in
proportion t the length OF the railroad
operated in the several counties. For the
purposes OF this section a consolidated city
and county shall be treated as county.
ANY corporation, association, par nership,
person, or persons uulswfully falling or re-
fusing 20 pay the tax herein provided, when
the same shall become due, or within thirty
| d.y> thereafter, shall be deemed to have
wais ed heir right to operate their railroads
within this State. The e. Xes herein provid-
ed for, together with such penalties as the
Legislature may impose for the non-pay
ment thereof shali be a lien upon the pro
| perty hereinbefore in this section designa-
ted. and may be enforced ia 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 subject to an ad val
nrem tax for school purposes voted by the
| electors OF the district at a special election
| held for that purpose, the same as other
property situated within the district, any
| thing in this article to the contrary notwith-
standing. And all railro ds, SO far as they
are situated within the boundaries OF any
| incorporated city or town shall be subject
| tn an ad valOrem tax for municipal pGr-
poses the same as other property situated
| therein, anything in this article TO the con
| trary Notwithstanding
SEC. IL. Income taxes may be assessed
aud 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 than
| once for the same purpose in the same year; /;
| aud then only upon payment 10 the Tax
| collector, or into Court, of a sum eqnal to
| the amount o. one OF the taxes so laid upon
| the property in question: pr0uided, that 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 after
| such Illegal taxes have been paid. 1t shall
be the duty of the Court in which such ac-
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 tho LePis-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE