Los Angeles daily herald., 1886-09-17
AMENDMENT NUmBER ONE.

OF the Consthuuoh OF the state OF Csiiifor
nis:
AMENDMENT NUMBER ONE.
SECTION /. All property in the State, ex-
cept railroads, not exempt under the laws
portion to Its value, to be ascertained as
provided by law. The word property, as
used In this article and section, 4 hereby
declared to include moneys, credits, bonds,
tiers aud things, real, personal and mixed.
capable Of private ownership; provided,
that growing crops. property used exciu-
sively for public schools, and such as 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
realty; sSS ; sna, provided 1 tho. :hs
roads shall be taxed AZ provided in
Section Ten OF this article; and. provided
further. that the Legislature may provide
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 valorem tax. The Legisla..
credits secured by mortgage or trust deed,
for q deduction from eredits Of debts due
TO bona nd@ residents Of this state. Double
taxation in any form Is prohibited
SEC. 9. The Legislature shall, by law. re
quire each taxpayer in this State TO make
snd deliver TO the County Assessor, an
nnally, Q statement under oath. setting
forth specifically al property. real ana per,
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. Al property, exccr. railroad
property, - hereinafter provided, shall be
assessed IN the county. city, city and coun-
situated. in the manner provided BY law.
Every corporation and person owning OF
operating railroad. or any portion thereof,
In this State. shall. ON or before the first day
y q ssSa ss We g aSd STATE
cent. upon the gross earnings. earned with
In this state, oil such railroad, for the year
ending upon the tbirty-hrst day Of Decem-
leu LEI Ola q al other State and county taxes
upon the franchise, business, right OF way,
| fences, stations and their appurtensnces
:.d upon S., st00: .ass "1sn operate: ssd
| upon the shares of the capital stock,
and upon the mortgages, deeds
Of trust contracts or other obliga
u
| properly. All other property belonging 70
| such corporation or person shall be assessed
| and taxed as other property 10 assessed and
taxed. The gross annual earnings earned
| during the year ending on the thirty hrst
day Of December last preceding, OF all rail
ada, shall be, annually, before the nrst
| day Of Nay thereafter, ascertained and DE
cIsIed BY the State Board Of Equalization.
| under such rules and regulations as may be
| prescribed by said Board; provided, how
| ever, that the Legislature may at any time
| pass laws prescr, bling said rules and resuls-
lions. In all cases where railroads are stu
| aied partly within this State and partly
| without this Slate the gross annual earnings
thereof shall be sscsrtsined and determined
f,:s.fhs ssos. earnings which hitch, during
Second--The gross earnings which, during
| the same year, have been earned partly
within this State and partly without this
| 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 ana u.ea 10
number OF miles thereof b. the use Of which
| such earnings have been made. The pro
| portion of interstate earnings thus ascer-
Wholly Within he STATE, and the total thus
| obtained shall be taken and deemed 70 De
| the gross earnings of such railroads for all
| purposes Of assessment and taxation. FOR
| every purpose of this section, except Tor the
| purpose Of sscertaining the proportion of
| Interstate earnings to be added 70 the earn
| ings made wholly within this State, all rail
roads operated a. one system shall De
| 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
lies IN which said railroad is situated, in
/ proportion to the length of the railroad
| operated 10 the several counties: FOR the
purposes Of this section consolidated city
and county shall be treated as county.
Any corporation, association, partnership,
person, or persons. unlawfully failing or re-
lusing 70 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed 70 nave
waived their right 70 operate their railroads
within this State. The tsxes herein provtd-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
perry hereinbefore In this section desfgna-
ted, aud may be enforced in such manner
a. the Legislature may By law prescribe
AL 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 g otner
property situated within the district, any |
thing In this article to the contrary notwith- /
standing. And all railroads, 30 far as they |
are situated within the boundaries OF any
Incorporated city or town shall be subject
TO an ad vslorem tax for municipal pur-
poses the same as other property situated
therein. anything in this article to tile con
trary Notwithstanding,
Sec. II. Income taxes may De 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 ss 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 hiss been taxed more tnan
once for the same purpose In the same year
and then only upon payment 10 the lax
Collector, or into Court, OF sum eqnal 70
the amount o. one OF the taxes so laid upon
the property in question; propfdsd. that In
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. ALI such acti. ms must
be commenced within thirty days alter
such illegal taxes have been paid. 1t shall
be the duty of the Court In which such &C
tons may be brought to try them, upon the
request OF either party, In ADVANCE oil all
other civil actions, and snch taxes SO paid
under protest shall be fetal ned by the Tax
Collector, or such other officer As the LePfk
lature may designate, until such actions
shall have been finally decided.
soRspuLH.