Los Angeles daily herald., 1886-10-05
AMENDMENT NUMBER ONE


provided by law. The word property, as
used in this ar;iclc.and section, is hereby
declared to include moneys, credits, bonds,
stocks, dues, franchises and all other mat
capable of private ownership; pro0ided,
that growing 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
thfs stste. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed 10 be ana shall be assessed
realty; ad and and prorided yfurtksr, that rail.
roads shall be taxed as provided in
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 vslorem tax. The Legisla..
ture may also provide. except in case OF
credits secured by mortgage or trust deed,
for deduction from credits of debts due
to bona fide residents of this State. Doubie
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re-
quire each taxpayer IN this state 10 make
and deliver TO the County Assessor, an
nnally, a statement under oath, setting
forth specifically all property, real and per.
sonsl except railroad property, as dehned
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, snail pe
assessed in the county, city, city and coun-
ty, town, township. or district IN wnlcn II II
situated, in tha manner provided by law.
Every corporation and person owning OF
operating railroad, or any portion Thereon,
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-first day OF Decem'
ber next preceding, which tax snail De Id
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 ierryboatsis when operated
as part OF such railroad, ano
and upon the mortgages, deed.
of trust, contracts or other obligaa
ton by which debt is secured upon suct
property. All other property belonging t9
such corporation Or person shall be assessed
ana taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty -hrs'
day Of December last preceding, OF all rail
T ads, shall be, annually, before the nrs'
day OF May thereafter, ascertained and de
under such rules and regulations as may be
prescribed by said Board pr0rided. how
ever, that the Legislature may at any TIME
pass laws prescribing said rules and regula
lions. In ali cases where railroads are situ
| ate6 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
the year last preceding, have been earned
whG1ly within this State.
SeeoEd-The gross earnings which, during
the same year, have been earned partly
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 number OF miles OF such
railroad situated in this State ana 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
port. on of interstate earnings thus ascer
tanned 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 and taxation. For
every purpose of this section, except for 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 shall be
treated as one road. One third of the tax
paid By corporations or persons owning or
operating railroads under the provisions OF
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 to the length of the railroad
operated in the several counties: For the
purposes Of this section consolidated city
aud county shall be treated as O. county.
Any corporation, association, partnership,
person, or persons, unlawiully falling or re-
fusing 20 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
electors of the district at special election
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 situated 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
tTtry X,
SEC. IL. 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 rs 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 than
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: pfOUided, 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 &C.
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
under protest shall be retained by the Tax
Collector, or such other officer as the Legis-
laturc may designate, until such actions
shall have been finally decided.
SCHEDULE.
HNotning 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 accountof any such assessment,
tax, interest or penalty; and all laws in force
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
shall be made In the year eigh-
teen hundred and eighty-six, and shall be
tlo In to N of N pod