Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-14

AMENDMENT NUMBER ONE.
SECTION j. All property in the State, ex-
cent railroads, not exempt under the laws
of the United States. shall be axed In pro-
portion to Its value, to be ascertained as
provided by law. The word property, as
used in this article and section, Is nerepy
stocks, dues, franchises and all other mat
ters and things, real, personal and mixed.
capable of private ownership; proptded,
that growing .crops. property used excin,
sIysly for public schools, and such as may
belong to the United States. this state; or
any county or municipal corporation within
lhis State, shall be exempt nom taxation.
Growing vines and fruit trees snall oe
deemed to be and shall be assessed
peaity. and provided further tina. rail
roads shall be taxed as provided In
| section Ten Of this article; and, proptdsd
| further. that the Legislature may proyiue
| Tor the exemption from taxation of ships
| and vessels owned and registered or en-
| rolled in this State, or may tax sucn snlpt
| and vessels on their gross or net earnings
in lieu Of an ad ysorem ssa IN case %
credits secured by mortgage or trust deed
| for a deduction from credits of debts due
to bona fidm residents OF this state. Doup.s
taxation in any form Is prohibited.
SIC. S. The Legislature shall. by law, re
ouire each taxpayer in this State to make
and deliver TO the County Assessor, an
nnally, state ment under oaLn, ss',ims
forth specifically all property, real ana per
sonal, except railroad property, as denneu
in Section Ten of this article, owned by
such taxpayer or in his possession or under
his control, at twelve o'clock. MERRIAM, on
the first Monday in March.
SEC. 10. All property. except railroad
property, as hereinafter provided, snail oe
assessed in the county. city. city ana coun-
ty, town. township, or district IA which ~ Is
Situated, in the manner provided by law.
Every CORPORATION and person owning or
operating d railroad, or any portion thereof.
| Id this State, all, on or before the nrst DAY
| of July of each year, pay to the state irehs-
| urer an annual tax OF two aud hall per
| cent. upon the gross earnings. earned Win
| in this State, OF such railroad, for tne year
ending upon the thirty -hrst day OF pecem-
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 ferryboatslI when operat ed
upon the shares of the capital stock,
! and upon the mortgages, deeds
| OF trust, contracts or other opllga
| tion by which debt is secured upon sucn
| property All other property belonging '.
such corporation or person shall be assessed
| ana taxed as other property is assessed an9
| taxed. The gross annual earnings earned
| during the year ending on the tniriy mrs
| day OF December last preceding, oil all ran
ads, shall be, annually, before, the first
| day al NAV thereafter, ascertaineu ana ue
| clared by the State Board OF Equalization,
| under such rules and regulations as may pe
| prescribed by said Board pr0etded, now
ever, that the Legislature may at any time
| pass laws prescribing said rules ana regula-
| lions In all cases where RAILROADS are STU
ated partly within this state ana patr n
without this State the gross annuai eur mug
thereof shall be ascertained and determined
FIrst-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State .,.,.,.
the same year, have been earned partly
within this State and partly without this
State, which shall be ascertained py 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 wnich
such earnings have been maoe ,h, ne es pro
| tained shall be added to the earnings nH1e
| wholly within the State, and the TOTAL tnus
| obtained shall be taken ana deemed 70 ps
the gross earnings OF such iaiiroaas ior r ~,
| purposes of assessment and taxation. rot
| every purpose of this section, except ior tne
| purpose of ascertaining the proportion OF
| Interstate earnings to be added 10 the earn
ings made wholly within THIS state, al n, ra ~
| roads operated as one system snail De
| treated as one road. One third OF the taS
| paid by corporations or persons owning o.
| operating railroads under the rroVlslons o.
this section shall become part OF lne yen
eral Fund of this State, and twothlrds
thereof shall be paid to the county or coun
ties in which said railroad is situated, IN
proportion T. the length Of the rnilroau
| operated in the several countles; for tne
| pnrposes of this section a consolidated city
and county shall be treated as county.
Any corporation, association, peftnersnlpi
person, or persons unlawfully failing or re
fusing co pay the tax herein provided, When
the same shall become que, OF within 'hs a,s
wal eed their right to operate their raliroads
within this State. The t. Xes herein PROVO
ed for, together with such penalties as the
Legislature may impose LOT tne 1 ,pa ply
ment thereof shall be lien upon the pro
perty hereinbefore in this section deslgna
led. aud may be enforced in such manner
as the Legislature may by law prescrlDe
All railroads. so far as the same are sllua.ee
| within the boundaries of the common
school district shall be subj ect to an ga WI
! orem tax for school purposes Vot.u py tnI
| electors of the district at a speclal elecuoi
held for that purpose, the same as oene :.
| property situated within the district, any
| Thing in this article tothe contrary notwith
standing. And all railroads, so lar as tnel
| are situated within the boundaries OF an!
incorporated city or town snhll pe sup!ec
| to an ad yalorem tax for municipal pur
poses the same as other property SITUATED
therein, ANYTHING in this article to the col
trary Notwithstanding, ..,l
SEC IL Income taxes may De assessed
and collected from persons, corporations
Joint stock associations or comPanles, Iesi
dent or doing business in TINS State, OF ~
one or more OF them, in such cases anc
| amounts, and in such manner as shall "
| prescribed by law No Court WITHIN TINS
| State shall have power by injunction on
| otherwise, to interfere with, hinder, OF ue
lay the collection of any tux laid unqet the
| form of law, except upon ashowing thht tne
| same property has been taxed more thhn
| once for the same purpose inthe same year
| and then only upon payment 10 the iuA
| Collector or into Court, OF sum egnhI "
| the amount os one OF the taxes so lald upon
| the property in question: ploDided, thAt IN
| all cases actions may be maintained against
| the Tax Collector to recover illegal taxes
| paid under protest. All such aetiens must
| be commenced within thirty days AFTER
such illegal taxes have been PAD, IL snali
| be the duty Of the Court in when such &c
| lions may be brought to try them, upon the
request of either party, In advance OF az
| other civil actions, and snch taxes so palu
under protest shall be retained by the lax
Collector, or such other officer as the LePh
lature may designate, until such acuohs
shall have been finally decided,