Los Angeles daily herald., 1886-08-31
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION l.. All property In the state, ex.
cent railroads, not exempt under tne laws
Of the United States. shall be a1so Ia pro
portion TO its value, TO be ascertaineu ~
provided by law. The wore properly, a.
declared 10 include moneys, credits, bonds.
stocks. dues, franchises and all other mat
tiers aud things, real personal and mlxe1'
capable OF private owneIsnipi pfov.agu,
sIvely for public schools. aud such as may
belong to the United States, this STATE; Or |
any county or municipal corporation WITHIN
hs state shall be ssd e1s 4a trees shai BE-
deemed to be and shall be assessed
raa i aas provided ss .s sss, rail- i
section Ten Of this article; and, Drovidsd
| further, that the Legislature may piroyide
| for the exemption from taxation OF snlps
| and vessels owned and registeieu OF IN
rolled in this state, or may tax such snips
and vessels on their gross or ne. earnings
| in lieu OF an ad valorem tax. Inc Legina
ture may ais, provide. except IN case o.
| credits secured by mortgage or trust ueeu,
Tor a DEDUCTION from credits OF debts due
| to bona iide residents of this ttate. Double
taxation in any form Is prohibited.
SEC. 8. The Legislature shall, by law. re
onire each taxpayer IN this State TO make
| and deliver TO the County Assessor, ah-
nnally, a statement under oatn, settins
forth specifically all property, ,ea az a aspped
In Section Ten OF this article, owned by
such taxpayer, or in his possession or un1er
his control, at twelve O'Clock, merioiah' Oh
the nrst Monday In March.
SEC. 10. All property, except Ianfoao
property, as hereinafter proviaeo, snaii ,, oe
assessed in the county cit CITY ~ when dna Il Is
situated. In thu manner provided by law.
EyeTv Corporation and person owning OF
operating d railroad, or any portion snersoi,
Of INV Of each year, pay to the State Treas
| urer an annual tax Of two and nall per
cent. upon the gross earnings, earned Win
in is State, 81 sucn rslito Az lot Of peoem
Der next preceding, which tax shall pe IN
| lieu OF ali other State and county taxes
upon the franchise, business, right oil way,
roadway, roadbed, r faa,, a so,
and upon ferryboatsll when operated
as part Of such railroad ana
upon the shares of the capital s sk,
Of Of trust contracts or other obligs
| ton by which a debt is secured upon rucn
property. All other property belonging 70
such corporation or person snaii oe "a
taxed. The gross annual earnings earned
during the year ending on the thirty -nrst
day OF December last preceding, OF AZ an. an,
r ads. shall be, annually, before the nfst
dsv 81 NAV thereafter ascertained and de-
clared by the State Board OF Equallzatlon.
under such rules and regulations as may De
prescribed BY said HOARD; pro AZ any, Tine
pass laws prescr bling said rules anu res Hi,,s
| lions. In all cases where RAILROADS are STU
| ated partly within this state ana pa,ay
| without this State the gross annual earnings
| tbsrsof shall ne sseertained and determined
FirstDrhe gross earnings which, during
the year last preceding, have oeeh o"ineo
/ wholly within this State. -
| Sscosd-The gross earnings which, during
/ the same wear, have been earned party
| within this State aud partly without tnis
state, which shall be ascet,an ap his n State
| and other States or Territories, IN the proper
| ton which the number OF miles ol suen
/ railroad situated in this state anu usee III
| making such earnings bears to the whoie
| number OF miles thereof by the use OF wnlch
such earnings have been made; Inc pro
| port on of interstate earnings mus asoe 1
tained shall be added TO the eaLni ii lt ,a
| wholly within The State, and the total thus
| obtained shall be taken aud deemed 70 pe
| the gross earnings of such iailroaus ior an
| purposes of assessment ana la4atIon, 10
every purpose of this section, except ioI 'ne
purpose OF ascertaining the proportion OF
Interstate earnings to be added TO the earn
ipgs made wholly within this State, all rail-
roads operated as one systeI s1 IA ~
treated as one road. one third OF tne taA
paid by corporations or persons owning OF
operating railroads under the troVisions OF
this section shall become part oil tue zen
eral Fund OF this state, ana Two thltis
thereof shall be paid to the county or c,un
ties in which said railroad is situateu, II
proportion u the length of the railroad
operated in the several couhtles; r9r yue
purposes of this section consoluateu CITY
and county shall be treated as county
Any corporation, association, par inershlp,
person, OF persons unlawiully iailus =, ~
iusing 70 pay the tax herein proviqheu' wn .,r
| the same shall become due, or within nlrty
day, thereafter, shall be deemed 70 nave
wal red their right to operate their raliloaas
within this State. The I xes herein provtu
ed for, together with such peuaities as tne
Legislature may impose for the non-pay
ment thereof shall be lien upon int pro
perty hereinbefore in this sectlon uesisna
ted, aud may be enforced in sucn msnnei
as the Legislature may by law PteeUi,ped,
Ali railroads, so far as the same are situated
within the boundaries of the common
school district shall be subj ect to an az val
orem tax for school purposes Wy, ~ tno
electors OF the district at speciai election
held for that purpose, the same as othef
property situated within the district, any
Thing In this article TO the contrary hotwith-
standing. And all railroads, SO lar as they
ara situated within the boundaries of any
incorporated CITY or town shall be suDlecl
to an ad valorem tax for munlcipal p,.r
poses the same as other properly s sh ael
therein, anything in this hrticle 10 the Gun
trary Notwithstanding, =. .....,,,,
SEC. Ii. Income taxes may DC assesseu
and collected from persons, corporations
Joint stock associations or companies, resi-
dent or doing business in this state, or auS
one or more of them, in such cases anu
| amounts, and in such manner as sinai pe
prescribed by law No Court WITHIN this
State shall have power, by inlnnctloh o.
| otherwise, to interfere with, hinder, OF ae
lay the collection of any tax laid unuer the
form of law, except upon ashowing that tne
same property has been taxed more than
once for the same purpose in the same year
aud then only upon payment 10 the iaA
| Collector, or INTO Court, OF sum equal 70
| the amount o. one of the taxes SO lalu upon
the property in question; provided, tnsi IN
| all cases actions may be maintained against
| the Tax Collector to recover illegal taxes
| paid under protest All such actl MS must
| be commenced within thirty days aitei
| such illegal taxes have been PAD. shall
| be tine duty OF the Court in which such &C
| lions may be brought to try them, upon tne
| request of either party, in advance OF az
| other civil actions, and snch taxes so pslo
under protest shall be retained by the lax
| Collector, or such other officer as the Leplt
| lature may designate, until such acuohs
| shall nave been finally decided.