Los Angeles daily herald., 1886-09-09
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION l.. All property in the State, ex
cept railroads, not exempt under the laws
Of the United States. shah be ,axed In pro
portion TO Its value, TO be ascertained as
provided by law. The word property. as
used In this article and section, Is hereby
declared 10 include moneys, credits, bonds,
stocks, dues, franchises and all other mat
tiers and things, real, personal and mixed,
capable OF private ownership; provided,
thai, growing crops. property used exclu-
belong to the United States. this State, or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines and fruit trees shall be
realty; and, provided jurtfsr, that rail-.
roads shall be taxed as provided in
| Section Ten OF this article; and, propided
further, that the Legislature may provide
| for the exemption from taxation of ships
and vessels owned and registered or en-
rolled in this state, or may tax such ships
and1, vessels on their gross or ne, earnings,
| trEe may also provide, except in case OF
| credits secured by mortgage or trust deed,
| for deduction from credits OF debts due
| to bona fide residents OF this state. 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. 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 hrst Monday in March.
SEC. TO- All property, except railroad
| ftAr Iaa ffnr cd
assessed in the county, city. city and coun-
| ty. town township, or district in which II Is
situated. In tho manner provided by law.
| Every corporation and person owning or
| operatins railroad, or any portion Thereon,
In this State, 81 all, on or before the first day
| of July of each year, pay to the State Treas
| urer an annual tax OF two aud a half per
| cent upon the gross, earnings, earned with
I in tais State, of such railroad, Tor the year
ending upon the thirty first day Of Decem-
| Der next preceding, which tax shall be IN
| lieu of all other State and county taxes
upon the franchise, business. right Of way,
| roadw roadbed, rails, rolling stock,
fences, stations and their appurtenances,
and upon ferryboatsiy when opersted
as part of such railroad, and
upon the shares of the capital stock stock.
OF trust, contracts or other obiga
tion by which debt Is secured upon suoh
| property. All other property belonging 70
| such corporation or person shall be assessed
| taxed. The gross annual earnings earned
during the year ending on the thirty first
day OF December last preceding, OF all rail.
ads, shall be. annually, before the first
| day OF Nav thereafter, ascertained 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 ut any lime
pass laws prescri bling said rules and regula-
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
First-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
SecOnd-The gross earnings which, during
the same year, have been earned partly
within this State and partly without this
State, which shall be ascertained by appor-
tioning such earnings between this state
and other States or Territories, in the proper
tion which the number OF miles OF such
railroad situated in this state and used in
making such earnings bears to the whole
number OF miles thereof by the use OF winch
| such earnings have been made, Inc pro-
portion of Interstate earnings thus ascer-
tained 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 Iailroaas ior al
purposes of assessment and taxation. For
| every purpose of this section, except for the
| PURPOSE OF ascertaining the proportion oil
interstate earnings 70 be aade9 70 the earn sii
roads operated as one system snail DC
| treated is one road. one third OF the tax
paid by corporations or persons owning OF
operating railroads under the PROVISIONS ~ OF
| tbis section shall become part OF the GEN
| eral Fund OF this State, and two thirds
thereof shall be paid to the county or c9un
| 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
and county shall be treated as a county.
Any corporation, association, partnership,
person, or persons, unlawiuily ialiing vi IT,
1using 20 pay the tax herein provided, when
| the same shall become due, or wlthln tnirty
| DAYS thereafter, shall be deemed TO nave
| wal sed their right to operate their RAILROADS
ed for, together with such penalties as the
| Legislature may impose Tor the noh-pay-
ment thereof shall be lien upon the pro
perty hereinbefore in this section designa-
| ted, and may be enforced in suoh manner
as the Legislature may by law prescribe;
All railroads, so far as the same are situated
within the boundaries OF the common
school district, shall be subject to an "a val
orem tax for school purposes voted by the
electors of the district ut special election
property situated within the district, any
thing in this article to The contrary notWiIh-
! standing. And all railroads, so far as they
are situated within the boundaries OF any
Incorporated city or town shall De suplect
| to an nd valorem tax for municipal pur,
poses Inc same as osher property situated
| therein, anything in this article to the con
| trary Notwithstanding ..
SEC IL. Income taxes may De assessor
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 anu
| amounts, and in such manner as SHAH pe
prescribed by law. No Court within this
State shall have power, by inluneuon or
otherwise, to interfere with, hinder, or 1e-
Law the collection of any tax laid unqer me
form of law, except upon ashowing that the
same property has been taxed more than
once for the same purpose inthe same year
and then only upon payment 10 tne iaA
Collector, or into Court, of sum egnal 70
the amount o. one OF the taxes SO laid upon
the property in question: PROVIDED, tnst IN
oil cases actions may be maintained against
Tue Tax Collector TO recover Illegal taxes
Maid nnder protest. All such actl ms must
he ecnnmeIeed within thirty days after
such illegal taxes have been paid. II shall
be the duty OF the Court in which sucn &C
lions may be brought to try them, upon the
reunest Of either parry, In advance OF ~
other civil actions, and snoh taxes SO palc
under protest shall be retained BY the TAX
Collector, or such other otiieer as the Leels
lature may designate, until such nctiohs
shall have been finally decided,