Los Angeles daily herald., 1886-10-17


uary, A. d eighteen hundred and eighty
ave, two-thirds of all the members elected
to each OF the two Houses OF said Legisla-
ture voting in favor thereof, proposed the
following amendment of Sections One,
Eight Ten and Eleven of Article Thirteen,
of the Const tuition of the State of Caliifor
MIA:
AMENDMENT NUMBER ONE.
SECTION /. 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.. 20 be ascertained as
pseSiineftb se tbis article & and Section Is hereey
declared 10 include moneys, credits, bonds.
stocks, dues, franchises and all other mat
ters and things, real, personal and mixed,
capable of private ownership; provided,
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
this State, shall be exempt from taxation.
deemed to be ana shall be assessed
realty; and, provided further, that rail.
roads shall be taxed as provided in
Section Ten of this article; and, proptded
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 valorcm 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 ide residents of this state. Doub.e
taxation in any form is prohibited.
SEC. 8. The Legislature shall, by law, re
quire each taxpayer in this State to make
and deliver to the County Assessor. an
nnally. a statement under oath, setting
forth specifically all property, real and per-
sonal except railroad property, as defined
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. shall be
assessed in the county, city, city aud coun-
ty, town, township, or district in which 1t Is
situated. in the manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
in this State, sh all, on or before the first day
of July OF each year, pay to the State Treas
urer an annual tax Of two and q half per
in tnis State, OF such railroad, for the year
ending upon the thirty-firs day OF Decem-
Der next preceding, which tax shall be IN
lieu of all other State and county taxes
roadway, roadbed,- rails, rolling stock.
fences, stations and their appurtenances,
and upon ferryboats when operated
as part OF such railroad, and
upon the shares of the capital stock,
of trust, contracts or other Obliga-
tion by which a debt is secured upon ouch
property. All other property belonging to
such corporation or person shall be assessed
ana taxed as other property is assessed and
taxed. The ANIMAL earnings earned
during the year ending on the thirty first
day of December last preceding, OF all rail
r ads, shall be, annually, before the first
d by way he ssse o
under such rules and regulations as may be
prescribed by said Board; provided, how
ever. that the Legislature may at any time
pass laws prescribing said rules and regula-
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
First-The gross earnings which, during
the year last preceding, have been earned
wholly within this State.
Secoad-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 and 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-
portion Of interstate earnings thus ascer-
tanned shall be added to the earnings made
wholly within The Stnte. and the total thus
obtained shall be taken aud deemed TO be
the gross earnings OF such railroads for all
purposes of assessment end 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
and county shall be treated as county.
Any corporation, association, partnership,
person, or persons unlawfully falling or re-
fuStng 70 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waiv cd heir right to operate their railroads
within this State. The tt xes 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, aud 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 a 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 yalorem tax for municipal pur-
poses the same as other property situated
therein, anything in this article to the con
trary notwithstanding,
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
70 interfere with niader OF de
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: provided, that In |
All cases actions may be maintained against |
the Tax Collector to recover illegal taxes |
Poiu unuer Prottst' All bucn hctlous must
be commenced within thirty days after |
such illegal taxes have been paid. 1t shall |
be the duty of the Court in which such ac- |
lions 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- |
ature may designate, until such actions |
shall have been finally decided.
SCHEDULE.
zNotning In this amendment shall affect |
my assessment or tax heretofore made or
eYied, or interest thereon or any nenalty