Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-15
AMENDMENT NUMBER ONE.

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. o be ascertained a.
provided by law. The word property. ~ |
used ia this article and section. Is hereny |
declared TO include moneys, credits, b nds,
stocks, dues. franchises and all other mat
tiers and 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
n realty t sna provided Rs sT' .ha. shs
roads shall be taxed as 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 valorcm tax. The Legisla.
credits secured by mortgage or trust deed.
for deduction from credits OF debts due
to bona hd@ residents of this s tate. Double
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, snail De
| ty, town, township, or district in which 1t is
| situated. In the manner provided BY law.
/ Every corporation and person owning or
| operating a railroad, or any portion thereof,
in this State. shall, on OF before TIE nr S DAY
urer an annual tax Of two and half per
cent. upon the gross, earnings. earned with
in this State, oil such railroad, for the year
Der next preceding, which tax shall be in
lieu of ali other State and county taxes
upon the franchise, business, right oil way,
roadway, roadbed, rails, rolling stock,
a and up ss0 ferr s when operated
as part OF such railroad, and
upon the shares of the capital stock,
and upon the mortgages, deeds
ton by which debt is secured upon such
property. All other property belonging U
such corporation or person shall be assessed
and taxed as other property Is assessed an9
l
during the year ending on the thirty-first
| day of December last preceding, OF all rail
ads, shall be, annually, before the nrst
day OF May thereafter, ascerteined and de'
clared 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 prrescr bling said rules ana regnIa'
lions. In all cases where railroads are STU
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
Flrsl-ihe gross earnings which, during
the year last preceding, have been earned
wholly within this State,
Sec0nd-The gross earnings which, during
the same year, have been earned party
within this State aud partly without this
state, which shall be ascertained by appor
tioning such earnings between this state
and other States or Territories, IN the proper
ton which the numb.r OF miles OF such
railroad situated in this state aud used IN
making such earnings bears to the whole
number OF miles thereof by the use OF which
such earnings have been made Inc pro
portion OF intersta 9 earnings mus aseer,
tained shall be added to the earnings made
| wholly within the State, and the total thus
Obtained shall be taken aud deemed 10 DC
| the gross earnings of such railroads ior al
purposes of assessment ana taxation. For
| every purpose of this section, except for the
purpose of ascertaining the proportion oi
Intel state earnings to be added to the earn
| ings made wholly witain this State, all rail-
roads operated as one system shall De
treated as one road. One third OF the tax
paid by corporations or persons ow.iipg or
operating railroads under the 'rovision9 J
this section shall become part OF the Gen
| eral Fund of this state, and TWO tnirus
thereof shall be paid to the co nty or .uh
ties in which said railroad is situated, in
proportion t. the length oil the railroad
| operated in the several counties; FOR tne
| purposes OF this section consolidated City
| and county shall be treated as county
| Any corporation, association, partnership,
| person, or persons, unlawiully falilng OF re-
| fusing 20 pay the tax herein provided, when
| the same shall become due, or within thirty
| days thereafter, shall be deemed to have
| waived their right to operate their railroads
| within this State. The tsxes herein provid-
ed for. together with such penalties as the
| Legislature may impose for the non-pay
| ment thereof shall be q lien upon the pro
| perry hereinbefore in this section desisna-
| ted, and may be enforced In such manner
as the Legislature may by law prescribe;
| All railroads, so lar 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 as other
| property situated W thin the district, any
| thing in this article to the contrary notwlta-
| standing. And all railrot DIS, so far as they
are situated within the boundaries OF any
| incorporated city or town shall be sub)ecl
| to an ad valorem 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 us 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 10
| the amount o. one OF the taxes so laid upon
the property in question: pT0Vided, that In
| all cases actions may be maintained against
| the Tax Collector to recover illegal taxes
| paid under protest. All such acti ms must
| be commenced within thirty days after
| such illegal taxes nave been paid. II shall
| be the duty OF the Court in which such ac-
| tons 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 LePik
| lature may designate, until such actions
shall have been finally decided.