Los Angeles daily herald., 1886-08-27
AMENDMENT NUMBER ONE.

oay, ,siiroads. moi exempt under the laws
Of the United States. shall be axeo IN pro-
nortIon to Its value, TO be ascertaineu ~
provided by law. The wore properly, ~
used In this article and tecuon. ai H. h1 ,n6sy
stocks, dues, franchises and all otner mas
tens and things, real, personal and mixed.
capable OF private ownership; propided'
Cha. sTownSb ero spcSop PLopeu snc s as may
belong 10 the United States, this STAT; or
any county or municipal corporation within
this State, shall be exempt from tsxauoh.
Growing vines 10 ana ana lru Shall r' Be- assessed
,s aa taxed axe provided ur,Rs sl' .hss rail-
roads SAin be taxed as provided ID
Section Ten o. th,s ariic,ei a NAV nroyide
for the exemption from taxation OF snips
and vessels owned and registered or en-
rolled In this State, or may TAX tucn snips
and vessels on their gross OF nj TN Iagis5s.
ttne may ais, provide, except IN case o.
credits secured by mortgage or trust ueeu,
for a deduction from credits Of DEBTS que
to bona 1d@ residents OF tnis r.ate' Douo.e
taxation In any form Is prohibiten.
SIC. q. The Legislature shall, by law, 70
ouire each taxpayer in this state 70 make
and deliver 70 the county a nsSes sstt;ng
forth specifically all property, real anu pei,
sonal. except railroad property, as denneo
| in section Ten of this article, owned py
his control, MT twelve O'CLOCK, merioihn' oii
| the first Monday In March.
SEC 10. All property, except railsoad
property as hereinafter city and coun
| ty, town, township, or district ~ wnlcn " -
| situated. In the manner provided by law.
| Every corporation and person owning OF
operating railroad, or any hs p he spst q Az
| OF July OF each year, pay to the state treas.
urer al annual tax Of two and hall per
/ cent. upon the gross earnings, earned Will
IN tbs State Of sScs rsr.tossa ay Of pecem
| her next preceding, which tax shall De in
| lieu of All other State and county taxes
| upon the franchise, business, right Oh Way
roadway roadbed, f fsni, a ao .
and upon ierrybdatsll when ogersstnedd
a nj the a's shares Of the capital stock.
and upon the mortgages ntga, o Sssu'
| ton by which debt is secured upon suc u
| property All other property Deionging y
| such corporation or person snail pc assesse1a
and taxed as other propei'y sn aSSss esrned
during the year ending on the thirty -hrst
| day on December last preceding, OF All rail.
| r sds. shall be, annually, before tue ,s'
day Of May thereafter, asce ~ aEn,'a,i.at,on
under such rules and regulations as may DC
prescribed by said Board; prop!ded. now
ever, that the Legislature may al any TIME
laws prescribing sa,s r rlss are stu
aied partly within this state ana pai.iy
without this State the gross annual earnings
thereof shall be ascertained and oe'ermineo
FirstEfhe gross earnings which, during
the year last preceding. have been earned
wholly within this state ,,.A a,,~,.u
Second-The gross earnings which, during
the same year. have been carney PETTY ihts
State, which shall be ascertained py appor.
tloning such earnings between this state
and other States or Territories, IN the proper
ton which the number OF miles oi SUN !.
railroad situated in this state and used In
making such earnings bears to the whole
number OF miles thereof by the use OF Wnicn
such earnings have been made; Inc pro
portion Of interstate earnings linus asoo i
| tanned shall be added to the earnings MAZE
| wholly within the State, and the total thus
| obtained shall be taken and deemed 10 pc
| the gross earnings of such Iailroaus ior al
| purposes OF assessment ana taxation III ~.
/ every purpose of this section, except ior the
| purpose of ascertaining the proportion OF
/ Interstate earnings TO be added TO the earn
ings made wholly within this State, all rail-
roads operated as one system sn ,h oe
l
| paid by corporations or persons owning OF
| operating railroads under the rrovisions OF
| this section shall become part OF the cen
| eral Fund of this state, and Two tniros
| thereof shall be paid to the county OF c9un
| ties In which said railroad is situated, IN
/ proportion to the length oil the raiiroau
/ operated in the several countries; TOT tne
| purposes OF this section consonuateu CITY
| and county shall be treated as county.
| ANY corporation, association, partnership,
| person or persons unlawfully failing or re-
| iusing 20 pay the tax herein provided. when
| the same shall become due, or WITHIN hlrty
| days thereafter, shall be deemed 70 nave
wal sed their right to operate their railroads
within this State. The taxes hereih Profiu-
| ed for, together with such penalties as the
| Legislature may Impose for the non pay
ment thereof shall be lien upon the pro
perty hereinbefore in this section designa-
| ted, and may be enforced in sncn 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 40 val
orem tax for school purposes vot, by tne
! electors of the district at u special election
held for that purpose, the same rs otner
property situated within the uistr,o n, MI
thing In this article to the contrary notwith,
standing. And all railroads, so lar US tney
are Situated Within the boundaries OF any
incorporated city or town shall pc suplecl
to an ad valorem tax Tor mui,toip p',a pad
poses the same rs other properly stualeu
therein, anything in this article 10 the con
trary Notwithstanding, $1,000,
SIC H. Income taxes may be assessed
and 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 anu
amounts, and in such manner as shall pc
prescribed by law No Court WITHIN TINS
State shall have power, by Injunction or
otherwise, to interfere with, hinder, or ue
lay the collection of any tax laid under the
form OF law, except upon ashowing that tine
same property has been taxed more thah
once for the same purpose in the same year
and then only upon payment TO tne INK
Collector, or into Court, OF sum eqnal 70
the amount o. one OF the taxes SO laid upon
the property In question: pt0pided, tnht N
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. ~ shali
be the duty OF the Court in which such &C
tions may be brought to try them, upon the
request of either party, in advance OF a.,
other civil actions, and snch taxes so paiu
under protest shall be retained by the lax
Collector, or such other ofhcer as the LePlt
lature may designate, until such ACTIONS
shall have been finally decided.
sCHEDUhE