Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-29
AMENDMENT NUMBER ONE.

SECTION 1. All properly in the State, except
railroads. not exempt under the laws OF the
United States, shall be taxed in proportion to its
value. to be ascertained as provided by law:
The word property, as used in this article and
section, is hereby declared to include moneys,
credits. bonds, stocks, dues, franchises and all
other matters and things, real, personal and
mixed. capable of private ownership; pT0r1ded,
that growing. crops, properly used exclusively
for public schools, and such as may belong 10
the United States, this state, or any county or
municipal corporation within this state, shall
be kemp from taxation. Growing vines and
fruit trees shall be deemed to be and shall be
assessed aud taxed as q yart of the realty; and,
prouiaed further. that railroads shall be taxed as
provided in Section Ten OF this article; and,
provided further, that the Legislature may pro
vide for the exemption from taxation OF SHIPS
and vessels OBSERVATION-DISCLOSURES or enrolled in
this state, or may tax suon ships and vessels on
their gross or net earnings, IN lieu OF an ad val
orem tax. The Legislature may also provide,
exceDt in case of credits secured by mortgage
or trust deed, for q deduction from credits OF
debts due to bona fde residents of this State.
Double taxation in any fosm is prohibited.
SEC. 8. TIE Legislature shall, by law, require
each taxpayer in this Sts3e to make and deliver
to the County Assessor, annually. a statement
under osth, setting torfh specifically all prop
erty, resl and personal. eSer pit railroad property,
as defined in Section Ten. o: this article, owned
ov such taxpayer, or in his possession or under
his control. at twelve o'cleek meridian on the
fiIst Monday in March.
SEC. 10. All property, except railroad prop
erty, as,hereinafter provided. shall be assessed
in the county, city, city and county, town, town
snip, or district in which 1t is situated, III the
manner provided by law. Every corporation
and person owning or operating a railroad, or
any portion thereof, in this State, snail, on or
before the first day of July OF each year, pay to
the State Treasurer an annual tax OF two and
a half per cent upon the gross earnings, earned
within this State, of such railroad, for the year
ending upon the thirty-hrst day of December
next preceding, which tax shall be IN lieu OF
all other State and county taxes upon the iran
chise, business, right of way, roadway, roadbed,
rails, rolling stock, fences, stations and their
appurtenances, and upon ferryboats, when OPP
Grated as a part Of such railroad, and upon the
shares of the capital stock, and upon the mort
cages. deeds of trust, contracts or other obliga-
ton by which q debt is secured upon such prop
erty. All other property belonging to such cor.
poration 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-iTst day OF December last
preceding, of all railroads, shall be, annually,
before the first day of Maythereafter, ascertained
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board; provided, however, that
the Legislature may at any time pass laws pre-
ser;bing said rules and regulations. In all cases
railroads are situated partly within this
State and partly without this state. the gross an.
nual 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.
~Second-The gross earnings which, during the
same wear, have been earned partly within this
State and partly without this state, when snan
be ascertained by appogtioning such earnings
between this State and other states or Ierrlto-
ries, in the proportion which the number OF
miles of such railroad situated in this state, ana
-,-A[ 80 hnarC q - no
whole number of miles thereof, by the use OF
which such earnings have been made. Inc pro
portion of interstate earnings thus ascertained
shall be added to the earnings mace WhoiIy
within the State. and the total thus obtained
shall be taken and deemed TO be the gross earn
ings of such railroads for all purposes OF assess
ment andtaxation. For every purpose OF this
section. except for the purpose of ascertaining
the proportion of interstate earnings to be added
to the earnings made wholly within THIS otate,
all railroads operated as one system n pe
treated as one road. One-third OF the TAX palo
by corporations or persons owning OF opeIa.nls
railroads under the provisions OF TINS secuon
shall become part of the General fund OF TINS
State. and two thiri Is thereof shall be PAID 70
the county or counties in which said railroad IL
si.uated. in proportion TO the length OF the rail-
rood operated in the several coun 2es, for Inc
purposes of this section q consolidated CITY anu
county shall be treated as county. ANY coIpo-
ration. association, partnership, person or per
sons. unlawfully failing or refusing 10 pay the
tax herein provided. when the same snau pe,
comp dine. or within thirty days -nerealIe1,s neAi
he deemed to have waived their right TO operate
their railroads within this State. Inc taxes
herein provided for, together with such penalties
as the legislature may impose for the non pay
ment thereof, shall be a lien upon the properly
hereinbefore in this section designated, andmay
be enforced in such manner as the Legislature
NAV BY law prescribe. All RAILROADS, SO lar as
the same are situated within the boundaries OF
any common school distract, shall be SUBJECT 10
an ad valorem tax for school purposes voted Dy
the electors of the district, at a SPECIAL eieeuoa
held for that purpose, The same as other prop
erty sjtusted within the district, anything in
this article to the contrary Notwithstanding
And all railroads, as far es they are situated
| within the boundaries of any Incorporated city
or town. shall be subject to an ad valorel tax
fer munieiDnl purposes the saEe as other O
eTty situated thezsin, anything in this article b
| the contrary notwithstanding.
SEC. IL. Income taxes gay be assessed AM
| collected from persons. corporations, JOINT stoel
| associations or companies, resident or dom;
| business III this State. or any one OF more Q
| them, in such cases ana amounts aud IN sue,
| manner as shall be prescribed by Naw- NO Cour
within this State shall have peSt-. by inlunc
ton or otherwise, to Interfere with, hlnoer o
delay the collection o. any tax laif under IN
form of law, except upon a showi. .tnat IN
same property has been taxed more than ono
for the same pHrpose In the same year andiEe
onl, upon payment TO tho Tax Collector, orMt
Court, OF & sum equal TO the amount ~ nsS .
| the taxes 90 laid gpcn the property IL euessiei