Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-16

shall be added to the earnings made wholly
within the State and the total thus Obtained
shall be taken aud deemed to be the gross earn
ings Of such railroads for all purposes OF assess
nent ana taxation. For every purpose OF this
section. except for the purpose OF asceTt0ining
the proportion Of interstate earnings 10 be added
70 the CaTnings made wholly within this state,
all railroads operated as one system shall be
treated rs 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 General Fund OF this
State and two thir Is thereof shall be paid 10
the county or counties in which said raj road is
situated in proportion to the length of the rail-
road operated in the several counties. FOR the
purposes of this section consolidated city and
county shall be treated as county ANY corpo-
ration, ASSOCIATION, partnership person or per-
sons, unlaWiully failing or refusing to pay the
tax herein provided when the same shall be-
come due or within thirty days thereafter, shall
be deemed to have waived their right to operate
their railroads within this state. The taxes
herein provided for, together with such penalties
as the legislature may impose for the nonpay-
ment hereof, shall be lien upon the property
heIeinhefore in this section designated, and may
be enforced in such manner us the Legislature
nav by law prescribe All railroads, so far as
the same are situated within the boundaries of
any common school district, shall be subject to
AZ ad valoTem tax for school purposes voted by
the electors OF the district at a special election
held for that purpose, the sane as other prop
erty situated within the district, anything in
this article to The contrary notwithstanding.
Aud all railroads. as far as they are situated
within the boundaries of any Incorporated city
or Town, shall be subject TO an al yalorem tax
for municipal purposes the same as other prop
crty situated therein, anything in this article to
the contrary Notwithstanding.
SEC II. Income taxes may De assessed and
collected from persons. corporations, joint stock
associations or companies, resident 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 injunc-
ton OF otherwise, to interfere with. hinder or
delay the collection OF any tax laid under the
form Of law, except upon n showing that the
same property has been taxed more than once
for the same purpose in The same year, and then
onl, upon payment to the Tax Collector, OF into
Court of a sum equal 10 the amount of one of
the taxes 50 laid upon the property liz question:
prOridcd. that in al, cases actions may be maiu-
tanned against the Tax Collect r 70 recover il
legal taxes paid under protest, All such actions
must DE commenced within thirty days after
such Illegal taxes have been paid. 1t shall be
the duty of the Courts in which such actions
may be brought, to try them, upon the request
of either party in advance Of all other civil ac
tions, and such taxes so paid under protest shall
be retained by the Tax Collector. or such other
officer as the Legislature may designate. until
such actions shall have been finally decided