Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-24
Is-I-I-I-,E1WIS& CC
Nos. 500 and 5o4 street and 1909 Fifth street

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
Inent and taxation. For every purpose of this
section, except for the purpose of ascerteining
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. OBe-third of the tax paid
oy 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 to
the county or counties in which said railroad is
situated, in proportion to the length OF the rail-
road operated in the several counties For the
purposes of this section q consolidated city and
county shall be treated rs county. ANY corpo-
ration, association, partnership, person or per-
sons, unlawiully falling refusing to pay 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 for the non pay
ment thereof, shall be lien upon the prorIerfv
hereinbefore in this section designated and NAV
be enforced in such manner as the Legislature
may by law prescribe. All railroads. so far as
the same are situated within the boundaries of
any common school district shall be subject TO
an al yalorem tax for school purposes voted by
the electors OF the district ct 4 special election
heIu lor mat purpose, the same as other prop
erty situated within the district, anything In
TINS article TO the contrary Notwithstanding
Ana all railroads, as far as they are Situated
NltliH the boundaries OF any Incorporated CITY
or Town, shall be subject to an ad valorem tax
Tor municipal purposes the same as other prop
erty situated therein, anything in this article 10
the contrary notwithstanding.
SEC. II. Income taxes may be assessed and
Collected from persons, corporations, Joint stock
associations or companies, resident OF doing
business IN this State, or any one or more of
them, IN such cases and amounts and i'm such
manner as snail be prescribed by law. No Cont
1 Wlthln TINS state shall have power. by ininnc
tion OF otberwise, to interfere with hinder or
9eslAy me collection OF any tax laid under the
FORM OF law, except upon a showing that the
came property has been taxed more than once
lor the same purpose in the same year. and then
ON! upon payment to the Tax Collector. orinfo
Tout, OF sum equal 20 the amount OF one of
tne taxes so laid upon the property il question.
noelGed, that in ali cases actions NAV be mai1
IAN! against the AK Collect r to receiver IL
legal taxes paid under protest. All such actions
must be commenced within thirty DAYS after
s t nlegai taxes have been paid If shall ha
the dnty OF the Courts in which such aetions
may. M pc brought, to try them, upon the reGuest
81 either party, in advance of all other civil sc
IONS, ana such taxes so paid under protest shall
De , retained by the Tax Collector or sneh otbar
oneer as the Legislature may designate nntii
slcii ACTIONS snail have been finally decided.