Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-20

( shall be added to the earnings made wholly
| 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 aud taxation. For every purpose or this
| section, except for the purpose of ascertaining
the proportion of interstate earnings to be added
| to the earnings made wholly within this State,
| all railroads operated as one system shall be
| treated as one road. One-!hird of the tax paid
| by corporations or persons owning or operating
| railroads under the provisions OF this section
! shall become part of he General Fund Of this
| State, and two thir Is thereof shall be paid to
| the county or counties IN which said railroad is
situated, in proportion to the length Of the rail-
| road operated in the several counties. For the
| purposes Of this section consolidated city and
county shall be treated as county. Any corpo-
ration, association, partnership, person or per-
| Sons, unlaW!uly falling or refusing TO pay the
| tax herein provided, when the same shall be-
come due, or within thirty days thereafter shall
| be deemed to have waived their right to operate
their railroads within this State. The taxes
herein provided for together with such penalties
| as the legislature may impose for the non pay
ment thereof, shall be lien uPon the property
hcreinbefore in this section designated. and 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
any common school district, shall be subject to
an ad valorem tax for school purposes voted by
the electors OF the district, at special election
held Tor that purpose, the same as other prop
erty situated within the district, anything in
this article to the contrary Notwithstanding.
And all railroads, as far as they are situated
or town, shall be subject to an ad yalorem tax
for municipal purposes the same as other prop
erty situated therein, anything in this article TO
the contrary notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons. corporations, joint stock
associations companies resident or doing
business i'll 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 iniunc-
ton or otherwise, TO interfere with. hinder or
delay the collection OF any tax laid under the
form of law, except upon 8 showing that the
same property has been taxed more than once
for the same purpose in the same year, and then
on! upon payment to the Tax Collector orintc
Court OF sum equal TO the amount OF one OF
the taxes 50 laid upon the property IL question;
pT0riGed that In all cases actions may be main
tanned against the Tax Collector to recover il
legal taxes paid under protest. All such actions
must be commenced within thirty days after
such illegal taxes have been paid. Ii shall be
the duty of the Courts in Which such actions
may be brought 10 try them upon the request
of either party, in advance Of all other civil &C
tons, ana such taxes so paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate. until
such actions shall have been finally decided.