Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-14
AmESDmENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION l. All property In the State, ex
cept railroads, not exempt under the laws
of the United States. shall be axed in pro
portion TO its value. 10 be ascertained az
provided by law The word properly, as
used In this article and section, Il hereny
declared 10 include moneys. credits. b nds
stocks, dues, franchises and all other mat
tiers and things, real. personal and mixed
capable Of private ownership; provldsa
slvely for public schools, and such as may
belong to the United States, this State, or
any county or municipal corporation within
this state shall be exempt rom ta haI ~
deemed to be and shall be assessed
aad . sad. provided a,lRs sss. rail- II
s sesas 'n Fen Of e this a aSce apd 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
| In lieu OF an ad valorcm tax. The Legisla,
tEe may alsi provide. except In case Of
credits secured by mortgage or trust deed,
| for deduction from credits OF debts due
to bona fidie residents of this state. Double
| taxation In any form Is prohibited.
SEC. s. The Legislature shall. by law, re
d esiN y tSs County osse
nnally, statement under oath. setting
| forth specifically all property, real and 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. 10. All property. except railroad
| property, as hereinafter provided. shall be
| assessed in the county, city, city and coun-
| ty. town, township, or district In which IL is
situated, in the manner provided by law.
operating railroad, or any portion thereof,
| in this State, shall, on or before the hrst day
of July Of each year. pay 70 the State Treas.
urer an annual tax OF two aud a nall per
cent, upon the gross earnings, earned Win
| In tnis State, OF such railroad, Tor the year
ending upon the thNty-irst day Of Decem-
Der next preceding, which tax shall be in
lieu Of all other State, and county taxes
roadway, roadbed, rails, rolling stock,
| fences, stations and their appurtenanees,
and upon ferryboatsig when operated
part Of such en- r ranits s,S ana
and upon the mortgages. deeds
OF trust contracts or other obiiga
ton by which debt is secured upon such
property. All other property belonging 70 70
such corporation or person Shall be assessed
taxed. The gross annual earnings earned
during the year ending on the thirty -hrst
day Of December last preceding, OF all rail
+ ads, shall be. annually, before, the first
day OF May thereafter. ascertained and de
clared by the State Board OF Equalization,
under such rules and regulations as may be
prescribed by said Board; provided, how
ever. that the Legislature may at any time
pass laws prescri bling said rules and regula-
lions. In all cases where railroads are stu |
ated partly within this State and partly |
thereof shall be ascertained and determined
First-ihe 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 parity |
within this State and partly without this |
state, which shall be ascertained by appor- /
tioning such earnings between this state |
and other States or Territories, in the proper |
tiOn which the numb r OF miles OF such /
railroad situated in this state aud used ID |
making such earnings bears TO the whole
number OF miles thereof by the use OF which /
such earnings have been made, The pro
port on of interstate earnings thus ascer- |
tanned shall be added to the earnings MAZE |
wholly within The State, ana the total thus
Obtained shall be taken and deemed to be |
the gross earnings of such railroads for all |
purposes of assessment and taxation. For
every purpose Of this section, except Tor the |
purpose of ascertaining the proportion oil
ings made wholly wituin this State, all rail- |
roads operated as one system shall be |
treated as one road. One third OF the tax |
paid by corporations or persons owpiDg or
operating railroads under the PROVISIONS +
this section shall become part OF the Gen
eral Fund OF this Slate, aud two thirds
thereof shall be paid TO the county or lun
ties in which said railroad is situated, IN
proportion t. the length Of tine railroad
operated in the several counties. For the
purposes OF this section Il consolidated city
auu county shall be treated as county.
Any corporation, association, par nership,
person. or persons. unlawiully falling or re.
fusing 10 pay the tax herein provided, when
the same shall become due, OF within thirty
days thereafter, shall be deemed TO have
waived their right 20 operate their raliroads
within this State The taxes herein proyid-
ed for, together with sucn penalties as the
Legislature may impose for the nonpay |
ment thereof shall De lien upon the pro
perry hereinbefore in this section desisna-
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 IA val
orem tax for school purposes voted by the
electors of the district at a special election
held for that purpose, the same as other
properly situated within the district, any
thing in this article tothe contrary hotWith-
are situated within the boundaries OF any
incorporated city or town shall be subject
to an ad yalorem tax for municipal pur-
poses the same as other property situated
therein, anything in this article TO the con
trary Notwithstanding,
SIC. 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 tnah
once for the same purpose in the same year
and then only upon payment 10 tine lax
Collector, or into Court, OF sum equal to
the amount o. one of the taxes so laid upon
the property in question: ptoUtded, that III
all 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 taxes have been paid. IL shall I
be the duty of the Court in which such &C
lions may be brought to try them, upon the
request of either party, in advance OF ali
other civil actions, and snch taxes so PAID
inder protest shall be retained by the Tax 9
or such otner officer as the LePis
AZURE may designate, until such actions
hail have been finally decided.