Los Angeles daily herald., 1886-08-06
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION /. All property In the State, ex-
cept railroads, not exempt under the laws
OF the United States. shah be laxed in pro
portion to Its value. to be ascertaineu az
provided by law The w un,oI pr9Pebb srse az
declared 10 include moneys, credits, bonds,
stocks. dues, franchises and all other mat
ters and things, real, personal and mixed,
capable OF private ownership; grovldsa,
siveis 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 tax aM n.
deemed to be and shall be assessed
s realty , snd. provided iss1 .hss rsii
roads shall be taxed as provided IN
Section Ten OF this article; and. provided
further, that the Legislature may proylde
for the exemption from taxation of ships
and vessels owned and registered or en-
rolled In this State. or may tax such snips
in lieu Of an ad valorem tax. The Legisla;;
ture may also provide. except In case o.
credits secured by mortgage or trust oeeu'
for deduction from credits OF debts Que
to bona hdm residents of this state. Doup4e
taxation in any form is prohibited.
SEC. 5. The Legislature shall, by law, re-
quire each taxpayer in this State TO make
nnally. statement under oath. setting
forth specifically all property, real and per,
sonal, except railroad property, "a DEFINED
In Section Ten OF this article, owned py
such taxpayer, or In his possession 1f una a,,
HIS control, at twelve O'Clock. meridian, on
the first Monday In March.
SEC. 10. All property, except. railroad
property, as hereinafter provided, shall De
I'M bA
ty. town. township. OF district In which II is
situated, In the manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
In this State, SGT ALL on or before the hrst DAY
OF July OF each year. pay to the State Treas
urer an annual tax OF Two anu nhli per
cent. upon the gross earnings, earned with
in this State, OF such railroad, Tor the year
Der next preceding, which tax shall be in
lieu OF ali other State and county taxes
upon the franchise, business, right OF way,
roadway. roadbed, rails, rolling stock.
and upon ferryboatsIJ when operated
as a part Of such railroad, and
upon the shares of the capital stock.
aid upon the mortgages, o deeds
ton BY which debt is secured upon such
| property. AL other property belonging to
| such corporation or person shall pc ASSESSED
| and taxed as other properly is assessed ano
I
| during the year ending on the thirty 81
| day Of December last preceding, OF all rail-
ads, shall be, annually, before the nrsi
| day OF May thereafter. ascerta1ned ana de'
| clared by the State Board OF Equalization,
| under such rules and regulations as may be
| prescribed by said Board; proufaeG, now
| ever, that the Legislature may at any time
| pass laws prescribing. said rules and regula-
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
the year last preceding. have been earned
wholly within this State,
Secoad-The gross earnings which, during
the same year, have been earned partly
within this State and partly withou. snis
tioning such earnings between this state
and other States or Territories, in the proper
ton which the number OF miles OF such
railroad situated in this state ana 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.e e, earnings thus ascer-
| tanned 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 earnings of such railroads for all
| purposes of assessment and taxation. For
| every purpose of this section, except for the
| purpose of ascertainine the proportion OF
| interstate earnings TO be added to the earn
| ings made wholly within this State, all rail-
| roads operated as one system snail De
treated az one road. One third OF the tax
paid BY computations or persons owning or
operating railroads under the provisions of
this section shall become part of the Gen
eral Fund of this State, and two'thirds
thereof shall be paid to the county or cnun
ties in which said railroad is situated, In
proportion to the length OF the railroad
operated in the several counties. For the
Purposes of this section consolidated city
aud county shall be treated as county.
Any corporation, association, partnership,
person. or persons unlawfully failing or re-
fusing 90 pay the tax herein provided. when
the same shall become due, or within hirty
days thereafter, shall be deemed to have
wal sed their right to operate their railroads
within this State. The taxes herein provid-
ed for, together with such penalties as the
Legislature may impose for the n0n-psy-
ment thereof shall be lien upon the pro
perty hereinbefore III this section designa-
as the Legislature may by law prescribe:
All railroads. so far as the same are situated
within the boundaries of the common
school districf. shall be subject 70 an nd val
orem tax for school purposes voted by the
electors of the district at special election
held for that purpose, the same az other
property situated within the district, any
thing in this article to the contrary notwith-
standing. And all railro ids, SO far as they
are situated within the boundaries of any
incorporated city or town shall be subject
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, rest
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, M SUN eqnal to
the amount o. one OF the taxes SO laid upon
the property in question: provided, that in
all cases actions may be maintained as;:s':::s.
the Tax Collector to recover Illegal taxes
paid under protest All such actions must
be commenced within thirty days after |
such illegal taxes have been paid 1t 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 LePis |
lature may designate, until such actions |
shall have been finally decided.