Los Angeles daily herald., 1886-10-08

following dineuuHtnt VI oSCtious Oue,
Eight Ten and Eleven of Article Thirteen,
of the nstitution of the State of Caliifor
mia:
AMENDMENT NUMBER ONE.
SECTION 1. All property in the State, ex-
cept railroads, not exempt under the laws
of the United States. shall be taxed in pro-
portion to its value. 10 be ascerteined as
provided by law. The word property, as
used In this article and section, is hereby
declared TO include moneys, credits, bends,
stocks, dues, franchises and all other mat
ters aud things, real, personal and mixed,
capable of private ownership; prOpided,
that growine crops. property used exclu-
sively 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 from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
rad reaity; and and provided jurtEs1, 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 Legisla..
tMe may also provide, except in case of
credits secured by mortgage or trust deed,
for deduction from credits of debts due
to bona fid8 residents OF this state. Double
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
quire each taxpayer in this State to make
and deliver to the County Assessor, an
nnally. a 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, or 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
ty, town, township, or district in which 1t is
situated, in the manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion thereof,
in this State, shall, on or before the first day
OF July of each year. pay to the State Treas
urer an annual tax Of two and half per
cent upon the gross earnings, earned with
! in this State, OF such railroad, for the year
ending upon the thirty-frst day OF Deeem-
Der 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 appurtenances,
and upon ferryboats when operated
upon the shares of the capital stock,
and upon the mortgages, deed:
of trust, contracts or other obliga
tion by which debt is secured upon such
property. All other property belonging tc
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-hrsi
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; proutded, how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula
lions. In all cases where railroads are stu
ateG partly within this State and partly
without this State the gross annual earning!
thereof shall be ascertained and determined
by taking:
FirSt-The gross earnings which, during
tie year last preceding, have been earned
wholly within this State. -
Second-The gross earnings which, during
the same year, have been earned partl,
within this State and partly without thiI
State, which shall he ascertained by appor
tioning such earnings between this State
and other States or Territories, in the proper
ton which the number 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
such earnings have been made, The pro
portion of interstate earnings thus ascer
tanned shall be added to the earnings made
wholly within the Stste, and the total thus
obtained shall be taken and deemed to be
the gross earnings OF such railroads for al
purposes OF assessment and taxation. Fol
every purpose OF this section, except for the
purpose OF ascertaining the proportion oi
interstate earnings to be added to the earn
ings made wholly within 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 owning OF
operating railroads under the provisions oi
this section shall become part of the Gen
eral Fund of this State, and two thirds
thereof shall be paid to the county or coun
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, partnership,
person. or persons. unlawfully falling or re-
| fusing 70 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waived their right to operate their railroads
within this State. The taxes herein provid-
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 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 the
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 railroads, SO far as they
| are sii uated 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. II, 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 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 showing that the
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: pr0uided, 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
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
uAucI pIOttst Sudll De IeLdlntQ py tuc luA
Collector, or such other officer as The Lepik-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
INocning in this amendment shall affect
any assessment or tax heretofore made or
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on account of any such assessment,
tax intnrast nlnaltvs and all law In f0rpa
at the adoption of this amendment, not in
consistent herewith, shall remain in full
force and effect until altered or repealed by
the Legislature. The first levy and pay
ment of taxes against railroad property
hereunder, shall be made IN the year eigh-
teen hundred and eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for the entire year OF
eighteen hundred and eighty five. Taxa
ton for the fiscal year ending June thirtieth,
eighteen hundred and eighty-five Is not