Los Angeles daily herald., 1886-08-24

sxcrtos 1, All property in the state, ex.
cant railroads, not exempt under me iaMs
Of the United States. shall be sase NJ I ~
ppppovided BY law. The word property, as
ppsed in this article and section. hereby
declared 10 include moneys, credits, o.nos'
stocks, dues. franchises and az o.aer ,i1s sd
cspa Sns Of prlvsts ownership; provided,
thst growing crops. property used exciu,
s i've Tor public schools. and such as may
belong to the United states, tnls 5. ssts N
any county or mq IN appsmpt from taxstion
arnvsng vines and fruit trees shall be
deemed to be and shall be assessed
ana , axe provided o. urtRs sI' .bs. rsI
realty resas ss sad' BE- taxed as provided in
section Ten of this article; and, proptdsd
Tsrther. that the Legislature may proviae
for the exemption from taxation OF snlps
and vessels Owned a sn nav res ~ such ships
and vessels on their gross or net earnings,
in lien Of an ad valorcm tax. The Leglsis.,
lure may also provide, except IN gaze ~. a
credits ssSuTsd * csSss Of debts
to bona fd@ residents Of this tate. Doup.e
taxation in any form Is prohioi'ed'
SEC 8. The Legislature shall, By law. 70
azure each taxpayer IN this State 70 MAKE
and deliver TO the County Assessor, an
nnally. abatement under oath. setting
| ID rth specifically all property, real ano PEI
sonsi except railroad propeIsy' ~ 1san 81
snch tsxpayer, or in his possession OF undel
his control. Al twelve O'Clock. meridian. or
| the first Monday In Aarcn.
sre IN All property, except railroad
nro one e. hereinafter provided. shall b
sssesaed in the county. city, city and coun
~ Town. township, or district IN when u
1 situated, In the manner provioeu " aan y,
Every corporation and psrson ,o cw he sseo II
Il, this State, St ALL on or before me nrF. ua,
Of July OF each year pay 70 the STATE ite ,sa,
urer an annual tax Of two ana nail Ps'
cent upon the gross earnings, eslnT th WIN III,
ending n I'm upon the tbirty-hrs day Of Deem
her NEXT preceding, which tax shall De u
lien Of ali other State and coanty taxel
upon the franchise, business. rignt OF Tvs. wy
f fences. stations and their appurtensn noes
I part Of such railroad sns
upon the shares Of the cspit~i s deea
ana trus upon contracts rns or other obiiss
ton by which debt is secured 9pon, oad /,
property. All other property belonging Y
such corporation or person snail " ssses. =,
and taxed as other proPsli'ye s ~ a esrne,
during the year ending on the tnirsy ,nrs
day on December last preceding, OF All raii
ads. shall be, annually, before tne NJ
day OF May thereafter ascers1 rrs,; lat az
| under such rules and regulations - may ~. :,
prescribed by said Board; PROVIDED, nov
ever, that the Legislature may a. any um'
pass Law. ss,c r ,aiss are stu
ated partly within this State ana paru pail,
without this State the gross annual earning,
thereof shall be ascertained ana oe'erlninee
FsrstIfhe gross earnings which. durinl
the year last preceding, have been earned
Sscond-The gross earnings which, durinl
the same year, have been carney pa ~
shs STATE STATE s spo BY
tioninr such earnings between this ststt
and other States or Territories, In the proper
tiou which the number OF miles OF sucl
railroad situated ~ TINS a.rse -, an the whol,
number OF miles thereof BY the useor wnl sa
| auch earnings have been made. Inc pro
port on of interstate earnings thus ssceL
tained shall be added to the essni .s3si mn
obtained shall be taken and deemed 70 y
The gross earnings OF such railroads for ~
purposes Of assessment and taxation. 70
every purpose of this section, except ior IN =
lnterstste esrninss 10 be added 70 the earn
fngs made wholly within this stase, All III, raj y
roads operated Is one system snail o
treated a. one road. One thiro OF tne ~,
paid BY corporations or persons owing Q
operetipe railroads under the PROVISIONS Q
this section shall become part OF the yen
eral Fund Of this state, and two third
thereof shall be paid to the county OF 9 su !,
lies In which said railroad Is situated. u
proportion % the length OF the railrosd
operated In the several counties; r9r W.
purposes of this section consoiioateo CIV,
and county shall be treated a. q county
Any corporation; sssT ,stSsly lsiIins OF re
fusing 20 pay the tax herein provi1eo' wne.
the same Shall become due, or WITHIN snltl
days thereafter, shall be deemed 70 nav.
wal sed their right 70 operate ,neif a1cvia
ed for, toe ether with such penalties a. tns
Legislature may impose Tor the nonPay
ment thereof shall be lien upon !ne pro
perry hereinbefore In this section oes,gnn
ted, aud may be enforced in such mannel
a. the Legislature may by law prescri pc
/ All railroads so far as the same are eituateu
| within the boundaries OF the common
/ school district, shall be subject 70 AZ ~ VI
| electors OF the district at special election
| held for that purpose. the same ~ osnes
| property situated within the district, any
| thing in this article tothe contrary notwnn-
standing. And all railroi ds, 50 isl ~ ~ 'nss
| incorporated city or town shall pe sup1ec'
| to an ad yalorem tax for municipal put,
poses the same as other properly sAu.te .'
therein, anything IN this hrticio w sno W.
trary Notwithstanding,
SIC. 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 ana
amounts, and In such manner as Shall PC
prescribed by law No Court within tnis
State shall have power, BY Injunction or
otherwise. to Interfere with. hinder; or ae
lay the collection of any tax laid under tne
form oflaw, except upon showing that tne
same property has been taxed more tnan
once for the same purpose In the same year
and then only upon payment 70 tne Ia
Collector, or into Court. OF sum eqnai 20
the amount o. one Of the taxes so laid upon
the property In question: provided, that ~
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
Be commenced within thirty days after
such Illegal taxes have been paid. IL shali
be the duty OF the Court in which such 40
tons may be brought to try them. upon the
request OF either party, in advance OF y,
other civil actions, end snch taxes 50 Paia
under protest shall be retained by the Tax
Collector, or such other officer as the Leeh
latuFe may designate, until sucn actiohs
shall have been finally decided.