Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-07
STATE OF CALIFORNIA,
EXECUTIVE DEPARTMENT,
SACRAMENTO, July 81, 1856. 7,


SECTION |. All property in the State, ex-
OF the United States. shall be .azed In pro
portion 20 its value, 10 be ascertained a.
provided by law. The word property as
used In this article and section. is hereby
stocks, dues. franchises and all other mat
tiers and things, real, personal and mixed
capable of private ownership; provided,
that. growing crops. property used exciu.
sively for public schools, and such AZ may
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
s realty t snd provided jurs s[' that rsi
roads shall be taxed as provided In
Section Ten Of this article; and. provided
further. that the Legislature may provide
for the exemption from ias ssaa o. o s sp
rolled In this State, or may tax such ships
and ~ss-sis OF. th4t- s-es- - .at asrnipgs-
in lieu of an ad valorem tax. me Legin q;
credits secured by mortgage or trust deed,
for q deduction from credits OF debts Que
10 bona fidae residents OF this state. Doub.e
taxation in any form is prohibited.
SEC. s. The Legislature shall. BY law. re
quire each taxpayer IN this State to make
aud deliver to the County ASSESSOR, an
nnally, statement under oath. setting
forth specifically all property, real ana per,
in Section Ten OF this article, owned by
such taxpayer, or In his possession or un1er
his control, at twelve O'Clock. meridian. on
the first Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall De
assessed in the county, city, city and coun-
ty, town, township, or district ~ Tnicn ~ u
Every corporation and person owning or
operating a railroad, or any portion Thereon,
In this State, sball, on or before the nrst DAY
OF July Of each year. pay 70 the State Treas
urer an annual tax OF two ana nalI Per
in this state, Of such railroad, for the year
ending upon the thirty-frst day Of Decem-
Der next preceding, which tax shall pc IN
lieu Of ali other State aud county taxes
roadway, roadbed, rails. rolling stock.
fences, stations and their appurtenances,
and upon ferryboatAy when operated
rs part of such railroad, ano
upon the shares Of the ssp,ai s sssd
OF trust, contracts or other ooligs
ton by which q debt IL secured upon such
property. All other property belonging z
such corporation or person shall pc assessee
taxed. The gross annual earnings earned
during the year ending on the thirty mrs
day Of December last preceding, OF all rail
sds, shall be. annually. before the mrs
day OF May thereafter, ascertatned and de
clsred by the State Board OF Equalization
under such rules and regulations as may bt
prescribed by said Board; provided, how
ever that the Legislsture may at any timt
iions. In ali cases where railroads are stu
aied partly within this State and partly
without this State the gross annual earning.
thereof shall be ascertained and determined
=" fsrst-fhe 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 partly
within this State and partly without THU
state, which shall be ascertsined 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 o. which
such earnings have been made: The pro
portion of interstate earnings thus ascer
tained 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 earnings OF such railroads for all
purposes Of assessment sud taxation. tol
every purpose OF this section, except for the
interstate earnings 70 be added 70 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 TAI
paid BY corporations or persons owning OF
operating railroads under the provisions 81
this section shall become part of the Gen.
eral Fund of this State. and two thirds
thereof shall be paid 70 the county or c1un
ties in which said railroad IL situated, In
proportion 10 the length OF the railroad
operated in the several counties. For the
purposes OF this section consolidated city
and county shall be treated as county
Any corporation, association, par nership,
person, or persons unlawiully falling or re-
fusing 20 pay the tax herein provided. when
the same shall become due. or within ihirty
days thereafter. shall be deemed TO have
waived their right to operate their railroads
within this State. Thet' xes herein proyid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro-
perry hereinbef0re In this section desisna-
ted, aud may be enforced in such manner
All railroads. so far as the same are situated
within the boundaries OF the common
school districi, shall be subj ect to an ad val
Orem tax Tor school purposes voted by the
electors Of the district at g special election
property situated within the district, any
thing in this article to the contrary nOtWith-
standing. And ali 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 pEr-
poses the same as other property situated
therein, anything in this article to the con
trary Notwithstanding,
SEC. Ii. Income tax-s ma, 10 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
70 interfere with, hinder. or de-
lay the collection of any tax laid under the
form of law, except upon showing 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 sum equal TO
the amount o. one of the taxes 50 laid upon
the property in question: provided. 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. II shall
be the duty OF the Court in which such ac-
lions may be brought to try them. upon the
ttut. all {.x adj .xF all