Los Angeles daily herald., 1886-10-20

five, 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 Constitution of the State OF Csiiifor
mia:
AMENDMENT NUMBER ONE.
SECTION !. All property in the State, ex
cept railroads, not exempt under the laws
of the United States. shall be ,axed in pro
portion TO its value, 10 be ascertained as
provided by law. The word property, as
used in this article and section. Is hereby
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.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed 6sid,a as part tbs, ot rsi she
rea reaas sSai Sa be- taxed as provided in
Section Ten of this article; and. Drorided
further, that the Legislature may provide
for the exemption from taxation OF ships
and vessels owned and registered or en-
and vessels on their gross or net earnings,
in lieu OF an ad valorcm tax. The Legisla::
tJsge may als) provide, except IN case OF
credits secured by mortgage or trust deed,
to bona fide residents of this state. Doub.e
taxation in any form is prohibited.
Sec. s. 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, resi- and per.
sonal except railroad property, Gs defined
in Section Ten OF this article, owned by
such taxpayer or in his possession or under
his control, ct 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 and coun-
ty, town, township, or district in which it is
situated, in tha manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
In this State, shan, on or before the FIRST day
Of July of each year, pay tc 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-frst day of Decem-
ber next preceding, which tax shall be in
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 ferryboats when operated
upon the shares Of the capital stock,
and upon the mortgages, deeds
of trust, contracts or other obliga-
tion by which debt Is secured upon such
property. All other property belonging to
such corporation or person shall be assessed
and taxed as other property is assessed and
taxed. The gross annual 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
day OF May thereafter, ascertatned and de.
clared by the State Board of Equalization.
under such rules and regulations as may be
prescribed by said Board; procided. how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula-
tions. In all cases where railroads are situ-
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking
First-1he gross earnings which, during
the year last preceding, have been earned
wholly within this State.
Second-rhe 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 numbcr of miles OF such
railroad situated in this state and used in
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 AID deemed to be
the gross earnings OF such railroads for ell
purposes OF assessment End taxation. For
every purpose Of this section, except for the
purpose of asceTtaining the proportion of
Interstate earnings to be added to the earn
tngs 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 troyisiOns CT
this section shall become part OF the Gen
eral Fund of this State, and two thirds
thereof shall be paid to the county or c0un
ties in which said railroad is situated, i'll
proportion to the length of the railroad
operated in the several counties. For the
purposes of this section a consolidated city
and county shall be treated as county.
ANY corporation, association, partnership,
person, or persons unlawfully failing or re-
fusiug 20 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waiy. ed heir right TO operate their railroads
within this state. The texes herein proyid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
nent thereof shall be a lien upon the pro
perty hereinbefore in this section designa-
ted, aud may be enforced in such manner
as tHe Legislature may py law piescrlDe
ALI 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 lar as they
are situated within the boundaries of any
incorporated city or town shall be subject
tn nd yl1pram a for nunipjnal
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 as 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 sum eqnal to
the amount o. one of the taxes so laid upon
the property in question: proutded, that in
all cases actions may be maintained against
the Tax Collector 10 recover illegal taxes
paid under protest All such actions must
be commenced within thirty days after
sucn Illegal taxes have been PAID. II shall
be the duty of the Court in which such ac-
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-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
pfE,H in 10 .A,,,a NJ l,nl offn ~
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,
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