Los Angeles daily herald., 1886-09-30
AnENDmnNr NUMBER ONE.

SECTION l.. All property in the State, ex-
cept railroads, not exempt under the laws
portion TO It's value. to be ascertained as
provided by law. The word property, as
used In this article and section, Is hereby
declared to include moneys, credits, bonds.
stocks, dues, franchises and all other mat
ters aud things, real, personal and mixed,
capable OF private ownership; propided,
that growin9 crops, property used exclu-
svely for public schools, and such as may
belong to the United States, this State, or
any county Or municipal corporation within
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
and taxed as a part of the
realty and, propidcd further. that rail.
Section Ten Of this article; and provided
further, that the Legislature may provide
for the exemption from taxation of ships
and 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 valorcm tax. The Leglsla-
ture may also provide. except in case of
credits secured by mortgage or trust deed,
for deduction from credits Of debts due
to bona hdn residents of this tate. Double
taxation In any form is prohibited
SEC. s. The Legislature shall, by law, re
guire each taxpayer in this State to make
and deliver to the County Asses sor, an
forth specifically all property, real aud per
sonal except railroad property, as defined
in Section Ten OF this article, owned by
such taxpayer, OF in his possession or under
his control, at twelve O'Clock, meridian, on
the first Monday in March.
SEC. TO- All property. except railroad
property, rs hereinafter provided, shall be
ty, town, township, or district in which IL is
situated, In the manner provided BY law
Every corporation and person owning ol
| operating railroad. or any portion thereof
In this State, stall, on or before the-h first day
OF July OF each year, pay to the state Treas
| cent. upon the gross earnings, earned with
| Ia this State, OF such railroad, for the yeal
| ending upon the thirty first day Of Decem
| Der next, preceding, which. tax shall be IL
upon the franchise, business, right OF way
| roadway, roadbed, rails, rolling stock
fences, stations and their appurtensnces
and upon ferryboatsis when ogeratsett tee
upon the shares Of the capital stock
| OF trust, contracts or other obliga
tion by which a debt is secured upon. sucf
such corporation or person shall be assessed
ana taxed as other property Is assessed ant
| taxed. The gross annual earnings earned
| during the year ending on the thirty -hrs
day OF December last preceding, OF all rail
+ ids, shall be. annually, before the frs
| day of May thereafter, ascertained and de
| clared by the State Board of Equalization
under such rules and regulations as may b
prescribed by said Board; prortded, how
ever, that the Legislature may at any tim
pass laws prescribing said rules and reguls
| tions. In all cases where railroads are stu
| aied partly within this State and partl,
| without this State the gross annual earning
| thereof shall be ascertained and determines
! by taking.
First-The gross earnings which, durin
| the year last preceding, have been earrfei
wholly within this State.
Second-The gross earnings which, durin
| the same year, have been earned partl
| within this State and partly without tbi
State, which shall be ascertained BY appol
| tioning such earnings between this Stat
| and other States or Territories in the propol
tion which the number of miles OF sue
| railroad situated in this state and used I
making such earnings bears to the whol
number OF miles thereof by the use OF whic
such earnings have been made; The pre-
port on OF interstate earnings thus ascel
tanned shall be added to the earnings mad
wholly within the 6tste, and the total thu
obtained shall be taken and deemed to b
the gross earnings of such railroads for al
purposes of assessment and taxation. 70
| every purpose OF this section, except fof tn
| purpose Of asceItaining the proportion Q
interstate earnings to be added to the earn
| ings made wholly witain this state, all raj
roads operated as one system shall b
treated as one road. one third OF the ta'
| paid by corporations or persons owning o
operating railroads under the provisions q
this section shall become part of the Gen
| eral Fund OF this state, and two third
| thereof shall be paid to the county or coun
ties In which said railroad is situated, II
| proportion to the length OF the railroat
| operated in the several counties. For tn
| purposes OF this section a consolidated cit
aud county shall be treated as county
Any corporation, association, partnership
| person, or persons unlawtully iailing or re
| fusing 10 pay the tax herein provided, whei
| the same Shall become due, or within thirt.
| days thereafter, shall be deemed TO- hay'
| waiTed their right to operate their railroad
| within this State. The taxes herein provid
| ed for together with such penalties as thu
| Legislature may impose for the non-pay
| ment thereof shall be lien upon the pro
| perty heTeinbefore in this section designa
| ted, aud may 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 the common
| school district, shall be subject to an ad val
| orem tax for school purposes voted by tht
/ electors of the district at a special election
| held for that purpose, the same as othei
| property situated within the district, any
| thing in this article to the contrary notwith
/ standing. And all railroads, so far as they
| are situated within the boundaries Of any
| incorporated city or town shall be subject
to an ad valorem tax for municipal pur
| poses the same as other property situated
| therein, anything In this article to the con
| trary Notwithstanding,
SEC. IL. Income taxes may be assessed
| and collected from persons, corporations
| Joint stock associations or mpaDies, resi-
dent or doing business IN this State, or any
one or more of them, in such cases and
amounts, and in such manner rs 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
and then only upon payment to 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; propidcd 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
tions may be brought to try them, upon the
request Of either perry, In advance OF all
other civil actions aud snch taxes so paid
Collector, or such other Officer as the Leeis-
leture may designate. until such actions
shall have been finally decided.
SCHEDULE.
h Nutning In this amendment shall affect
any assessment or taS heretofore made or
levied, or interest thereon, or any penalty